The Ministry of Finance has issued a Notification on the Implementation of ASEAN Harmonized Tariff Nomenclature 2017 (AHTN 2017) No. 1434, dated 14 May 2018. This notification aims to ensure the implementation of the 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 which complies with regional and international regulations. Lao PDR is a party to the agreement which is aimed at classifying goods and substances into accurate commodity classifications as specified in the AHTN 2017 which replaces the AHTN 2012. The AHTN 2017 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, Customs Department has issued Instruction on the Implementation of ASEAN Harmonized Tariff Nomenclature (AHTN) 2017 No. 02778/DC, dated 31 May 2018. The new Tariff Nomenclature based on the ASEAN Harmonized Tariffs Nomenclature (AHTN 2017) has been in force from 1st July 2018 onward. However, due to certain technical issues, the actual implementation of new AHTN 2017 tariff will be delayed. The new AHTN 2017 tariff will be uploaded on the Lao PDR Trade Portal to replace the old version as soon as the Department of Customs starts applying the new Tariff Nomenclature based on the ASEAN Harmonized Tariffs Nomenclature (AHTN 2017).
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