Procedures for importing goods into Lao PDR. Click
INDEX
Sanitary and Phytosanitary Requirements
If you are an importer wishing to import commercial goods into Laos you should, first of all, be a company registered with the Department of Enterprise Registration and Management, Ministry of Industry and Commerce. Top
Prohibited Goods
Prohibited goods are goods that are not fall into prohibited goods list. Prohibited goods cannot be imported, exported, transited, sold or circulated in Laos. They include weapons, narcotics, psychotropic substances and hazardous chemical substances. You should refer to the specific laws and regulations that cover these prohibitions. The goods prohibited for imports are listed in the Decision to prohibit import and export products, No. 0848/MOIC, date 13 September 2021.
Before importing goods into Lao PDR, you shall assure that those goods have its origin, correct product code, agreement, actual sale-purchase agreement and it shall not be prohibited goods, as well as not violating intellectual property right. As for animal product, it shall not be animal listed under the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). Goods those are able to import into Lao PDR are specified in the Instruction No. 00274/CD.
If in doubt you should seek advice from the Department of Customs or from the Department of Foreign Trade (DFT) of the Ministry of Industry and Commerce. Top
Import License
For certain types of products it is necessary to obtain an import license from DFT. Depending on the product, the license can be either automatic or non-automatic. The rules about licensing are governed by Decision on Goods subject to licensing prior to import or export no. 0333/MOIC, dated 22 March 2022 and you can find the list of products requiring licensing in its Annexes as well as a list of supporting documents required.
If a product is not subject to licensing or to specific sanitary/phytosanitary or technical measures, you can proceed with the importation of the product by submitting a declaration directly to Customs.
Click here to view the procedure for applying for an import or export license. Top
Sanitary and Phytosanitary Requirements
If the goods you intend to import are subject to sanitary and phytosanitary measures you will have to comply with the special regulations relating to those products. You can find out on this website which commodities are subject to these requirements by using the search facilities on the Commodity Search page.
Normally, you may need to get a permit from the Ministry of Agriculture and Forestry either from the Livestock Department or from the Plant Quarantine department depending on what you are intending to import.
Lao PDR has established an SPS Enquiry Point as required by the WTO SPS Agreement. You can contact the SPS Enquiry Point if you have any questions regarding sanitary and phytosanitary requirements. You can find the contact details of the SPS Enquiry Point here... Top
Technical Requirements
For certain types of products it may be necessary to obtain a permit that certifies that these products conform to certain technical standards, for instance: the technical permit of petral that will be approved by the Ministry of Industry and Commerce.
Lao PDR has established a TBT Enquiry Point as required by the WTO TBT Agreement. You can contact the TBT Enquiry Point if you have any questions regarding technical standards. You can find the contact details of the TBT Enquiry Point here... Top
Import Declaration
All goods imported into Laos must be declared and duty is payable on them unless they are covered by an exemption or a suspension.
A declaration is made by submitting a duly completed and signed ACDD Form together with the following minimum supporting documents:
- A commercial invoice or contract of sale document from the supplier of the goods
- Transport documents such as Bill of Lading or Air Way Bill
- Packing List (if available)
- Certificate of Origin. This should have been supplied to you by the exporter.
- Any import licenses or permits obtained from other ministries depending on the type of goods you are importing
For futher information, please consulting with the Department of Customs, Ministry of Finance... click here.
A declaration must be submitted within 15 days from the date of lodgment with Customs of the transport documents (e.g. manifest) notifying Customs of the arrival of the cargo (see Transport).
Currently, all international customs are equipped with an automatic customs management system or a new type of customs management system, Asycuda.
Certain penalties may apply if you do not submit a declaration in time (The Law of Customs (Amendment), No. 81/NA, dated 29 June 2020). Top
Advance Declaration
In order to facilitate the process of clearing imports you can submit a pre-arrival Customs declaration. This can be done within 7 working days prior to the date of arrival of the goods following the same procedures as a normal declaration. You can pay the duties at the time of arrival of the goods. Top
Customs Broker
You may engage a Customs Broker to carry out the import formalities on your behalf. Top
Classification and Value
Customs duty is payable on imported goods as a percentage of their declared value. The rate of duty payable on goods imported into Laos varies according to the commodity and the country of origin.
Commodities are classified using the 10-digit Harmonized System (HS) Code which is maintained and, from time to time, amended by the World Customs Organization (WCO). The Lao tariff classification conforms with ASEAN’s AHTN standard (ASEAN Harmonized Tariff Nomenclature).
You can view the full Lao Tariff Classification and Tariff rates on this website with the Commodity Search facility.
It is your responsibility to declare the correct classification, origin, value and quantity of the goods you are importing. If in doubt please seek advice from the Department of Customs.
The basis for the calculation of duties is the actual transaction value of the goods (as evidenced by the commercial invoice or other contract of sale document). If the value of the goods cannot established by this method Customs will attempt to establish the value of the goods using 5 more methods in line with Article 7 of the General Agreement on Tariffs and Trade (GATT 1947). Top
Payment of Duties
Once a declaration has been submitted and accepted by Customs, Customs will be required to pay the duties. At the major border posts you will be able to pay for duties at a bank nearby. Present the receipt to Customs in order to receive your clearance. At other border posts only cash is accepted and you can pay for duties at the Customs cashier. Top
Goods Imported under Warehouse Regime
Goods can be imported into Laos under the Warehouse Regime if you are not intending to release them for circulation into Laos immediately. Duty will be suspended for the period the goods are in the warehouse and will be payable when the goods are finally released into circulation.
You must submit an import declaration under the Warehouse Regime when you bring the goods into the warehouse and a normal Import declaration when you want to bring them into circulation.
There are different types of warehouse. Please refer to relevant article of the Customs Law (Amendment), No. 81/NA, dated 29 June 2020
Temporary Imports
The importation of general temporary goods is the importation for a period of time after re-exporting at the time determined by the Customs Department, according to the amount and condition according to the details of the Law on Customs (Amenmend), No. 81/NA, dated 29 June 2020.
In importing to the Lao PDR for the purpose of a temporary visit, you need to declare customs under the temporary importation regime at the customs office at the border crossing point. You must provide a valid registration for the vehicle. Vehicles imported under this tax system must be re-exported within the specified time frame or will be fined according to the regulations.
For goods imported for exhbition purposes a bond is payable to Customs which is refunded when the goods are re-exported. Top
Exemptions
Exemption taxes and other obligations is the import of goods and vehicles for diplomatic service and projects of international organizations as detailed in Chapter 1 of the Law on Customs (revised version), No. 81/NPC, dated June 29, 2020.
Personal belongings of passengers arriving in Laos are also exempt from Customs duties. For specific limits concerning these goods please refer to section on Passengers on this website.
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