I. Objective
II. Customs Clearance Processing for Imported Goods
- Additional information to No. 1.3.1 Face Vetting
- Additional information to No. 1.4 Payment of Customs Duties and Taxes
- Additional information to No. 1.5 Release of the Goods
Lao People’s Democratic Republic
Peace Independence Democracy Unity Prosperity
Ministry of Finance
Customs Department No.03471/CD
Vientiane Capital, dated on January 15, 2013
Additional Guidance on Customs Clearance Processing through
the Application of ASYCUDA System
- Pursuant to the Customs Law No. 04/NA, dated December 20, 2011; and
- Pursuant to the Guidance of the Customs Department on Customs Clearance Processing through the application of ASYCUDA System No. 10503/LCD, dated July 5, 2012.
The Customs Department Issues the Additional Guidance:
This guidance is issued to provide additional information to the Director-General’s Guidance on Customs Clearance Processing No. 10503/CD, dated June 5, 2012 in order to ensure that Customs clearance processing through the application of the ASYCUDA System is faster and consistent with the procedures of the other governmental agencies, the transfer of revenue collected from Customs duties and taxes through the National Treasury and the banks, ensuring that the comparative accounts concerned can be met including the examination of documents, the application of risk management for Customs clearance purposes consisting of four colors, namely: Green, Blue, Yellow and Red and that physical inspection should also be consistent with the Customs Law. Top
II. Customs Clearance Processing for Imported Goods
Customs clearance processing through a border crossing should follow 5 steps as described in (A) I of the Guidance on Customs Clearance Processing No. 10503/CD, dated on June 5, 2012 with some points of information as follows:
1. Additional information to No. 1.3.1 Face Vetting
When all documents and Customs declaration forms have been passed through the risk management with four colors (Green, Blue, Yellow and Red), all supporting documents and Customs declaration forms should be sent to the Customs Clearance Sub-Unit for their examination:
- For imported goods that fall under the regimes of duty exemption, tariff reduction (preferential treatment), duty suspension, imported goods under investment policy, a loan, borrowing of the government of Lao PDR and others, the supporting documents including Customs declaration forms relating to these regimes should be examined by relevant Customs officers in order to ensure that each regime obtains permission from the government agencies, comparing the information provided in the Customs declaration form, to manage and monitor the reduction schedule of importations and to comply with other Customs technical matters.
- Imported dutiable goods are targeted for examination of Customs valuation, HS code, certificate of origin, calculation of Customs duties and taxes and other related matters
If the examination of supporting documents has not found any errors or mistakes, Customs officers in charge will certify the result of the examination and sign and approve the result and send it to the Director of the Customs Checkpoint for his consideration and shall sign the Customs declaration form as specified Green, Blue, Yellow and Red respectively in the Guidance on Customs Clearance Processing No. 10503/LCD, dated July 5, 2012. Top
2. Additional information to No. 1.4 Payment of Customs Duties and Taxes
In the case where the traders (importers) pay Customs duties and taxes through the a designated bank, they must submit AVIS paper issued by the bank to the Accounting-Statistics and Inquiry Sub-Unit in order to input the data into the system and print out the ASYCUDA receipt of payment of Customs duties and taxes and attach it the Customs declaration form. Top
3. Additional information to No. 1.5 Release of the Goods
When a Customs declaration completes the clearance through the ASYCUDA system, all supporting documents and Customs declaration form shall be sent to the Inspection and Warehousing Management Sub-Unit to carry out their physical inspection. The designated inspectors must obtain the information on risk management which was analyzed by the system where the risks were categorized as follows:
- 1st level (Green color): to monitor and manage the loading and unloading of the goods
- 2nd level (Blue color): to monitor the imported goods at the warehouse
- 3rd level (Yellow color): to monitor the imported goods at the warehouse and open partially or wholly boxes of the goods for physical inspection
- 4th level (Red color): to carry out the physical inspection of the detail imported goods
- For imported goods that fall under risk categories 1, 2 or 3, if the Customs officers have insufficient information or have any doubts that a risk can lead to a smuggling activity, Customs officers may use the image analyzed by the scanner (X-ray machine) prior to the release the goods.
- If the imported goods fall under the high risk category 4, Customs officers must carry out a physical inspection of the goods in accordance with the Customs Law
- Customs officers who conducted the physical inspection of the goods must record the result of the inspection in the space provided on the Customs declaration form, input the description of the imported goods and information about the truck into the ASYUCDA system and release order, and finally print the release order out of the system and attach it to the Customs declaration form.
- Customs officers stationed at the exit gate of Customs checkpoint must pay attention to check the number of trucks in accordance with the document declared in order to avoid any problems that may happen between Customs officers and staff at exit gate at Customs checkpoint, and then the imported goods can be released from the warehouse or Customs checkpoint and keep a copy of the Customs declaration and its supporting documents as stipulated in the Customs regulation.
This additional guidance on Customs Clearance Processing will become effective from the date of signature. Top
Director-General of Customs
Athsaphangthong SIPHANDONE Top
CC:
- Each Division of Customs 1 copy
- Each Regional Customs Office 1 copy
- Each International Customs Checkpoint 1 copy
- Keeping 2 copy
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