LAO PEOPLE’S DEMOCRATIC REPUBLIC
PEACE INDEPENDENCE DEMOCRACY UNITY PROSPERITY
Ministry of Finance
No. 3708/MOF
Vientiane, date 16 September 2019
Instruction
on Export and Import Management of Goods and Belongings
via Local and Traditional Border Checkpoints
- Pursuant to Law on Customs no. 04/NA, dated 20 December 2011 and Law on Customs (Amended Some Articles) no. 57/NA, dated 24 December 2014;
- Pursuant to Decree of Prime Minister on Organization and Operation of Ministry of Finance no. 114/PM, dated 08 May 2017;
- Pursuant to Decree of Prime Minister no. 558/GOV, dated 31 December 2018 on Border and International Airport Checkpoint;
- Pursuant to the Report of Ministry of Agriculture and Forestry no. 0130/MAF, dated 14 February 2019 and the Report of Ministry of Industry and Commerce no. 0194/MOIC.DIMEX, dated 27 February 2019;
- Pursuant to the Agreement of the Management of Ministry of Finance;
- Pursuant to the Request of Customs Department no. 06651/CD, dated 22 August 2019.
To ensure the implementation, management of goods and belongings for export and import via the local and traditional border checkpoints in compliance with relevant laws and regulations and the harmonization across the country.
Ministry of Finance instructs:
- Objectives
This Instruction is issued to determine principles and methodologies on export and import management of goods and belongings in compliance with relevant laws and regulations, namely regulations on phytosanitary and animal sanitary, environment, revenue management and collection into state budget.
- Local and Traditional Border Checkpoints
- Local Border Checkpoints
Local border checkpoints of Lao PDR consist of land and river border checkpoints.
Local border checkpoints are places which specifically allows Lao citizens and citizens of neighboring countries that having the permanent domiciles in the vicinities of opposite provinces that could travel in and out according to the official agreement of both sides.
Goods and belongings that allow to export and import via the local border checkpoints are products for consumption and serving the productions of local people in the boundaries of two provinces which border checkpoints are located (comply with the Notification of Ministry of Finance stipulated each period).
- Traditional Border Checkpoints
The traditional border checkpoints of Lao PDR consist of land and river border checkpoints.
The traditional border checkpoints are checkpoints which specifically allows Lao citizens and citizens of neighboring countries that having the permanent domiciles in the vicinities of opposite districts that could travel in and out according to the official agreement of both sides.
Goods and belongings that allow to export and import via the traditional border checkpoints are products for consumption and serving the productions of local people in the boundaries of two districts which border checkpoints are located (comply with the Notification of Ministry of Finance stipulated each period).
- Determining Types of Goods and Belongings for Export and Import via the Local and Traditional Border Checkpoints
- Lists of goods and belongings that allow to export:
- Goods and belongings of agriculture and handicraft from the planting and production of people.
- Other types of goods and belongings which are not specified in (1) above shall obtain the permit from relevant sectors.
- Export of Minerals products, risky goods and belongings shall obtain the permit from relevant sectors and Ministry of Finance.
- List of goods and belongings that allow to import:
- Goods and belongings of consumer products for households of people (Non-commercial manner)
- Tools and machineries for serving the agriculture production:
- Walking tractor 01 item per 01 family
- Water pump 01 item per 01 family
- Rice threshing machine 01 item per 01 family
- Mini rice mill 01 item per 01 family
- Animal feed grinder 01 item per 01 family
- Plant protection equipment (sprayer, pest trap, rubber strap for spraying pesticide)
03 sets per 01 family
- Agriculture product on plants and plant products:
- Maize varieties 10 kgs per person per day
- Vegetable varieties 200 grams per person per day
- Pea varieties 05 kgs per person per day
- Fruit seedlings, ornamental seedlings, industrial seedlings
10 items per person per day
- Mushroom spores 10 bottles per person per day
- Fresh fruits (leaf, heads, fruits) 05 kgs per person per day
- Flowers 05 kgs per person per day
- Herbal and medicinal plants 05 kgs per person per day
- Fresh mushrooms 05 kgs per person per day
- Organic fertilizers 02 bags per person per day
- Scientific fertilizers or chemical fertilizers 02 bags per person per day
- Biological pesticides (microbiological spores and plant extracts)
Quantity should not exceed 01 little of per water type or fertilizer type
- Agriculture product on livestock and fisheries:
- Finished animal feeds 30 kgs per person per week
- Fresh seafoods 03 kgs per person per week
- Dry seafoods 02 kgs per person per week
- Grass feed seed 15 kgs per person per time
- Baby fish with the length of 3-5 cm 500 fishes per person per week
- Tools for feeding aquatic and terrestrial animals with non-commercial manner
- Duty and Tax Incentives
The export and import of goods and belongings which has value not exceed 50 (fifty) US Dollars will be excepted the customs duties and taxes according to article 19 on Duty and Tax Exemptions and Other General Duties of the Instruction of Ministry of Finance no. 1559/MOF, dated 24 May 2016 on the Implementation of Customs Law no. 04/NA, dated 20 December 2011.
In case the export and import of goods and belongings is a commercial manner, high value, large quantity or exceed the specified quantities in section 3(B) above, such goods and belongings shall export and import via the international border checkpoints. Except the exporter and importer of such goods and belongings obtained the permit from relevant sectors or registration in compliance with Enterprise Law.
- Management and Inspection Procedure of Goods and Belongings for Export and Import via Local and Traditional Border Checkpoints
- Goods and belongings subject to obtain the import and export permit from relevant sectors consist of agriculture products, plant and animal varieties, pesticides, animal feeds, fisheries equipment, tools and machineries for agriculture, consumer products, equipment for households which have high value or commercial manner.
For the agriculture products, the owner of goods and belongings shall submit the lists of exporting and importing products to the border plant and animal quarantine agencies to carry out inspection, and phytosanitary and animal sanitary certification according to their specific subjects; If it is other high-value products and commercial manner shall request for the permit from the Industry and Commerce sector. Then proceed declaration to the border customs officer to comply with the procedure as stipulated in Customs Law.
- Goods and belongings that are not necessary to obtain the permit from relevant sectors consist of product lists as specified in section 3 of this Instruction, consumer products, equipment for households which have value not exceed 50 (fifty) US dollars.
The owner of goods and belongings shall submit the belongings lists for export and import to the border customs officer to proceed the procedure as stipulated in Customs Law.
- Rights and duties of customs officers in the local and traditional border checkpoints shall comply with article 45 of the Decree of Prime Minister no. 558/PM, dated 31 December 2018.
- Duties and responsibilities of the owner of goods and belongings for export and import via the local and traditional border checkpoints:
- To cooperate the border officer in providing information and submitting lists of goods and belongings for export and import according to the regulations.
- Strictly comply with relevant regulations related to export and import of goods and belongings via the local and traditional border checkpoints.
- Pay the customs duties and taxes and other duties in case of the exporting and importing goods and belongings which have high value, large quantity or commercial manner.
- Comply with other obligations as stipulated in relevant laws and regulations.
- Prohibitions for the border customs officer shall comply with article 67 of the Decree of Prime Minister no. 558/PM, dated 31 December 2018.
- Scope of Application
This Instruction applies for the local and traditional border checkpoints across the country. Measures that restrict the export and import in this Instruction shall not enter into force to the international borders.
- Implementation and Extension
The Cabinet Office of Ministry of Finance, Customs Department, Customs Inspection Units and Border Customs Checkpoints across the country, Office of Finance in Capital and Provinces, central and local relevant sectors shall be acknowledged and disseminate this Instruction to the societies for understanding and implementing jointly and strictly.
- Effectiveness
This Instruction shall become effective from the date of signature and replaces the Instruction on Export and Import Management of Goods and Belongings via Local and Traditional Border Checkpoint no. 4115/MOF, dated 12 December 2016.
Deputy Prime Minister
Minister of Finance
Somdy Douangdy
cc:
- Prime Minister, Deputy Prime Ministers 01 copy each
- Minister of Industry and Commerce 01 copy
- Minister of Agriculture and Forestry 01 copy
- Governors of Capital and Provinces 01 copy each
Please share your feedback below and help us improve our content.