The Lao PDR Prime Minister has issued a decree on the issuance of the Tariff Nomenclature based on the ASEAN Harmonized Tariffs Nomenclature 2012 (AHTN 2012) No 08/PM, dated 10 January 2013 to replace AHTN 2007/1 which was previously issued under Decree No. 258/PMO, dated 28 August 2009.
The AHTN 2012 of Lao PDR comprises of 21 Sections and 97 Chapters; the 77th Chapters will not be used as some items will be reserved.
The rules of classification of a commodity are based on Heading No with 4-digit code and Subheading No with 6 digits based on the World Customs Organization (WCO) classification. The digit code that determines customs and taxes rate is the 8 digit sub-heading of ASEAN.
The AHTN 2012 comprises of 9,558 commodity items in total. The new AHTN will be uploaded on the Lao PDR Trade Portal to replace the old version in the near future.
You can download decree no. 08/PM in the below
| # | Title | Download |
|---|---|---|
| 1 | Lao PDR announces the Tariff Nomenclature based on AHTN 2012 to replace AHTN 2007/1. |  PDF |
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