The Lao PDR Prime Minister has issued a decree on the issuance of the Tariff Nomenclature based on the ASEAN Harmonized Tariffs Nomenclature 2017 (AHTN 2017) No 122/PM, dated 03 April 2018  will replace AHTN 2012  which was previously issued under Decree No. 08/PM, dated 10 January 2013. The AHTN 2017 of Lao PDR comprises of 21 Sections and 97 Chapters, the rules of classification of a commodity are based on Heading No with 1.222 code (4 digits) and Subheading No with 5.387 (6 digits) and Subheading No with 10.813 (8 digits). In addition, Ministry of Finance will issue the Notification on implementation and Instruction on the utilization of AHTN 2017, estimated in June 2018.

You can download decree no. 122/PM in the below 

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