Exemptions from Customs Duties

Certain categories of goods are exempt from Customs duties.  Below is a brief list of these exemptions.  We recommend, however, that you enquire with Customs to ascertain whether you can take advantage of these concessions.

  • Goods and vehicles for diplomatic missions
     
  • Goods and vehicles by approved international organizations or international non-governmental organizations
     
  • Certain kinds of items when changing residence (moving house)
     
  • Civil servants completing their mission, students graduated from abroad and foreigners wishing to have permanent residence that import items in addition to vehicles are exempted from Customs duties for the following items:

- certain items and in certain quantities that are not of a commercial nature

- household items

- goods received from inheritance.

  • Gifts of a delegation from overseas on official visits
     
  • Humanitarian assistance
     
  • Grant aid from foreign countries, borrowing or debt payment of the government
     
  • Goods used for religious purposes (e.g. religious ceremonies, construction of religious sites) that  have  certified documents from a Buddhist organization or the Lao Front for Construction or the Ministry of Information and Culture
     
  • Goods, weapons and special vehicles to be used for national defense and public security
     
  • Samples and items for scientific research that are not of a commercial nature
     
  • Under the Law on Investment Promotion the importation of certain categories of goods is subject to exemption or reduction of Customs duties and other obligations.
     
  • Goods brought into and out of special economic zones and specific economic zones
     
  • Goods sold to outgoing travellers in duty free shops duly authorized by the the Ministry of Finance (also see Passengers)
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