INDEX

Lao People’s Democratic Republic
Peace Independence Democracy Unity Prosperity

Ministry of Finance
Customs Department            No.00172/CD
Vientiane Capital, dated on October 6, 2013

Customs Department’s Agreement on the Application of Customs Regime Codes

-        Pursuant to the Prime Minister’s Decree No. 0362/PM, dated on October 19, 2011; and
-        Pursuant to the Customs Law No. 04/NA, dated on December 20, 2011.

In order to endorse the use of electronic system and customs declaration in details, that relates to export-import all kind of goods, to facilitate the monitoring of statistics to be precise. Moreover, it also facilitates entrepreneurs to speed up, streamline and harmonize the document procedure across the country.  

Customs Department Agrees:

Article 1:

Designate the mark and number of Customs declaration form (Box No. 01 of Customs declaration form) for importation and exportation as follows:

Exportation:

-        EX 1: Exportation
-        EX 2: Temporary Exportation
-        EX 3: Re-Exportation

Importation:

-        IM 4: Importation for Consumption
-        IM 5: Temporary Importation
-        IM 6: Re-Importation
-        IM 7: Importation under Warehousing Regime
-        IM 8: Movement of Goods

Simplified Declaration for Importation and Exportation:

-        SD1: Simplified Declaration for Exportation
-        SD 4: Simplified Declaration for Importation Top

Article 2:

The first two digits have the following meaning:

  1. Customs Regime 10: Exportation
  2. Customs Regime 11: Simplified Declaration for Exportation
  3. Customs Regime 20: Temporary Exportation
  4. Customs Regime 30: Re-Exportation
  5. Customs Regime 35: Re-Exportation through C2000 System
  6. Customs Regime 40: Importation for Consumption
  7. Customs Regime 44: Simplified Declaration for Importation
  8. Customs Regime 45: Importation for Exportation
  9. Customs Regime 50: General Temporary Importation ()
  10. Customs Regime 51: Temporary Importation for Special Economic Zone
  11. Customs Regime 52: Temporary Importation for Domestic manufacturing
  12. Customs Regime 54: Temporary Importation of International Organizations and Embassies
  13. Customs Regime 55: Temporary Importation through C2000 System
  14. Customs Regime 56: Temporary Importation of Government’ Investment Projects
  15. Customs Regime 57: Temporary Importation of Private’ Investment Projects
  16. Customs Regime 60: Re-Importation
  17. Customs Regime 71: Importation under Duty Free Shops Warehousing Regime
  18. Customs Regime 72: Importation for Duty Free Shops
  19. Customs Regime 75: Importation under Warehousing Regime through C2000 System
  20. Customs Regime 81: Importation under Guarantee
  21. Customs Regime 82: International Transit
  22. Customs Regime 83: Domestic Movement of Goods
  23. Customs Regime 85: Importation under Guarantee through C2000 System Top

Article 3:

Next to digit after the first two digits have the following meaning:

  1. Customs Regime 10 00: Exportation
  2. Customs Regime 10 40: Exportation after Importation for Consumption
  3. Customs Regime 11 00: Simplified Declaration Exportation
  4. Customs Regime 20 00: Temporary Exportation
  5. Customs Regime 30 45: Re-Exportation of Importation for Exportation
  6. Customs Regime 30 50: Re-Exportation after General Temporary Importation
  7. Customs Regime 30 51: Re-Exportation after Temporary Importation for Special Economic Zone
  8. Customs Regime 30 52: Re-Exportation after Temporary Importation for manufacturing
  9. Customs Regime 30 54: Re-Exportation after Temporary Importation of International Organizations and Embassies
  10. Customs Regime 30 55: Re-Exportation after Temporary Importation through C2000 System
  11. Customs Regime 30 56: Re-Exportation after Temporary Importation of Government’ Investment Projects
  12. Customs Regime 30 57: Re-Exportation after Temporary Importation of Private’ Investment Projects
  13. Customs Regime 30 71: Re-Exportation after Importation under Duty Free Shops Warehousing Regime
  14. Customs Regime 30 72: Re-Exportation after Importation for Duty Free Shops
  15. Customs Regime 40 00: Importation for Consumption
  16. Customs Regime 40 50: Importation for Consumption after General Temporary Importation
  17. Customs Regime 40 51: Importation for Consumption after Temporary Importation for Special Economic Zone
  18. Customs Regime 40 52: Importation for Consumption after Temporary Importation for manufacturing
  19. Customs Regime 40 54: Importation for Consumption after Temporary Importation of International Organizations and Embassies
  20. Customs Regime 40 55: Importation for Consumption after Temporary Importation through C2000 System
  21. Customs Regime 40 56: Importation for Consumption after Temporary Importation of Government’ Investment Projects
  22. Customs Regime 40 57: Importation for Consumption after Temporary Importation of Private’ Investment Projects
  23. Customs Regime 40 71: Importation for Consumption after Importation under Duty Free Warehousing Regime
  24. Customs Regime 40 72: Importation for Consumption after Importation for Duty Free Shops
  25. Customs Regime 40 81: Importation for Consumption after Importation under Guarantee
  26. Customs Regime 40 85: Importation for Consumption after Importation under Guarantee through C2000 System
  27. Customs Regime 44 00: Simplified Declaration for Importation
  28. Customs Regime 50 00: General Temporary Importation
  29. Customs Regime 50 85: General Temporary Importation after Importation under Guarantee through C2000 System
  30. Customs Regime 51 00: Temporary Importation for Special Economic Zone
  31. Customs Regime 52 00: Temporary Importation of factories for  manufacturing
  32. Customs Regime 52 81: Temporary Importation of factories for manufacturing after Importation under Guarantee
  33. Customs Regime 52 85: Temporary Importation of factories for manufacturing after Importation under Guarantee through C2000 System
  34. Customs Regime 54 00: Temporary Importation of International Organizations and Embassies
  35. Customs Regime 55 00: Temporary Importation through C2000 System
  36. Customs Regime 56 00: Temporary Importation of Government’ Investment Projects
  37. Customs Regime 56 81: Temporary Importation of Government’ Investment Projects after Importation under Guarantee
  38. Customs Regime 56 85: Temporary Importation of Government’ Investment Projects after Importation under Guarantee through C2000 System
  39. Customs Regime 57 00: Temporary Importation of Private’ Investment Projects
  40. Customs Regime 57 81: Temporary Importation of Private’ Investment Projects after Importation under Guarantee
  41. Customs Regime 57 85: Temporary Importation of Private’ Investment Projects after Importation under Guarantee through C2000 System
  42. Customs Regime 60 20: Re-Importation after Temporary Exportation
  43. Customs Regime 71 00: Importation for Duty Free Warehousing
  44. Customs Regime 71 71: Movement of Goods between Warehousing of Duty Free Shops (Branch)
  45. Customs Regime 72 00: Importation for Duty Free Shop
  46. Customs Regime 72 71: Movement of Goods from Warehousing to Duty Free Shop
  47. Customs Regime 72 72: Movement of Goods between Duty Free Shops (Branch)
  48. Customs Regime 81 00: Importation under Guarantee
  49. Customs Regime 82 00: International Transit of Goods
  50. Customs Regime 83 40: Domestic Movement of Goods
  51. Customs Regime 85 00: Importation under Guarantee through C2000 System

The last two digits correspond to the code of the previous declaration. If there is no previous declaration and there is no write off, it is necessary to uses the “00” code instead. Top

Article 4:

The last three digits correspond to the payment of Customs duties and taxes based on the conditions or requirements as follows:

  1. Code 000: Payment or Exemption of Customs Duties and Taxes/Fees as follow regular Conditions
  2. Code 100: Royalty Exemption (Applicable for Exportation EX1 “10”)
  3. Code 405: Payment of Customs Duties and Taxes/Fees (Applicable for Customs Case)
  4. Code 406: Payment  of Customs Duties and Taxes/Fees (applicable for irregular case)
  5. Code 410: Payment of customs duties under Tariff Reduction  based on the  Investment Promotion  Law
  6. Code 415: Payment of Customs Duties, Exemption of Taxes/Fees based on  the  Investment Promotion Law
  7. Code 425: Payment of Customs Duties 50% and Taxes/Fees based on the Investment Promotion Law
  8. Code 430: The VAT is exempted, Payment of Customs Duties and Taxes/Fees  based on the  Investment Promotion Law
  9. Code 435: Payment of VAT, Customs Duties and Taxes/Fees are exempted based on the  Investment Promotion Law
  10. Code 440: Customs Duties are exempted, payment of Taxes/Fees  based on the  Investment Promotion Law
  11. Code 445: Payment of Customs Duties and Taxes/Fees 50% based on the  Investment Promotion Law
  12. Code 450: Importation for Exportation (Applicable only to Code 45)
  13. Code 460: Customs Duties and Tax are exempted for Diplomatic Officials and International Organizations
  14. Code 470: Customs Duties and Tax Exemption for Grant Aid and Loan Projects of the Government
  15. Code 480: Customs Duties and Tax Exemption for Government’ Investment Project
  16. Code 481: Customs Duties and Tax Exemption for Private’ Invested Project
  17. Code 490: Customs Duties and Tax Exemption under Government Incentives
  18. Code 600: Customs Duties and Tax Exemption (Applicable on Re-Importation Code “60”) Top

Article 5:

When creating a Customs Regime with 7 digits (Box 37 of Customs Declaration Form or ACDD) the digits should be designated according to the first two digits are heading of the Customs Regime as defined in Article 2, the next two  digits are the codes for the previous customs or Warehousing Regime as defined in Article 3, and the last three digits refer to the conditions of Customs duties and taxes/fees for payment as defined in Article 4 of this agreement (as detailed in Annex 1). Top

Article 6:

The ICT Division is assigned to improve the electronic system for Customs clearance so as to be finished by the end of October 2013 and implement it for all Customs regimes and codes nationwide from 1 November 2013 of Fiscal Year 2013-2014. Top

Article 7:

This Agreement shall enter into force  from the date of signing and it shall replace the Customs Department’s Agreement No. 1937/CD, dated 20 June 2011 and the Additional Guidance of Customs Department No. 00385/CD, dated 10 October 2012 regarding Customs Regimes. Top

Director General of Customs Department
Athsaphangthong SIPHANDONE Top

Have you found this information useful ?
Please share your feedback below and help us improve our content.