The Ministry of Finance has a Guideline on the ASEAN Customs Transit System (ACTS), No. 3143/MOF, dated 26 November 2020 to comply with an agreement in order to facilitate laws and regulations related to transit goods ASEAN in reducing time, cost to process tax and paper-based, exchanging ASEAN electronic information system, increasing accuracy and agility and ensuring transparency and agility as efficiency and effectiveness.

Transit Entrepreneurs of Lao PDR have the following conditions and standards:

1. There is an enterprise registration issued by the Industry and Commerce sector.

2. Business license issued by the Transportation sector.

3. Having the financial quarantine that will be able to cover debts to the tax administration according to the tax law.

4. A company that enters the value added tax system and has an annual tax obligation certificate

5. Must not be prosecuted for tax purposes and / or not be penalized for tax offenses for 3 years

6. There must be transit vehicles approved by the relevant authorities and in accordance with Protocol 3 (in the list of 500 vehicles) and Protocol 4 (technical conditions) in accordance with the ASEAN Transit Facilitation Agreement.

7. Must be follwed by the conditions of ASEAN from time to time

Target international customs checkpoints implementing the ASEAN Customs Transit System include:

1. International Customs Checkpoint, Friendship Bridge I, Vientiane Capital

2. Nam Phao International Customs Checkpoint, Bolikhamxay Province

3. International Customs Checkpoint, Friendship Bridge II, Savannakhet Province

4. Dansavanh International Customs Checkpoint, Savannakhet Province

5. Phong Nok Khien International Customs Checkpoint, Champassak Province

6. International Customs Checkpoint, Friendship Bridge IV, Bokeo Province

Note: The international customs checkpoints to be implemented at the border may increase or decrease the number of checkpoints in accordance with the terms and conditions of the ASEAN Customs Agreement from time to time.

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