(Unofficial translation)

Lao People’s Democratic Republic
Peace Independence Democracy Unity Prosperity

Ministry of Finance
Customs Department       No.06068/CD
Vientiane Capital, dated on August 27, 2014

Guidelines/Ordinance

To: Head Customs in International border checkpoints throughout the country

Subject: Import equipment, processing goods, modifications to semi and finished products before re-export.

  • Pursuant to the Customs Law No. 04/NA, dated December 20, 2011

Importation products for modifying or processing (new) and re-export in the past observed it may not matched with International Customers needed. Those products have resend in order to renew processing and importing for specific propose then exporting. This issue has not agreed on implementation stage in nationwide yet. Therefore, in order to implement suit with practical work and harmonize with law.

The Customs Department issues the Guidelines/Ordinance:

1.  Importation of raw materials or semi and finished goods into Lao PDR in order to producing, processing, modifying and combining to finished, semi goods than exporting. Importers have to inform Customs Declaration Form based on Import temporary Form (Form50. Form 52…..), with importation plan or prescription of production details which obtained permission from the relevance agencies. Those documents have to inform Customs officer at the border gate and insurance record keeping the cash about 120% or insurance letter from Finance Institution, Bank in accordance to Article 27 of Customs Law.

2.  Importation goods for processing then export would be exclude collection tax and other duties.  This kind of production shall allow for 06 months by customs officer and under customs control to observe and manage. Within 06 months if could not export products on time, the owner should be inform in advance before 01 month to customs officer and it could be extend for 03 more months but does not exceed 01 year. If products can completely export within 03 months, the insurance money (for primary imported) would be calculated refund for exactly amount.

3.  In case production cannot export on extension time, those goods have to pay import tax based on the regulation and money insurance would give to Customs revenue.

Therefore, this must inform and strictly implement with the notice.

Director-General of Customs Department

[signed and sealed]
Athsaphangthong Siphandone

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1 Guidelines/Ordinance on Import equipment, processing goods, modifications to semi and finished products before re-export, No. 06068/CD, dated 27 Aug 2014 PDF
2 ແຈ້ງການແນະນຳ ເລື່ອງ ການນຳເອົາວັດຖຸ, ສິນຄ້າ, ເຄື່ອງຂອງສິງ່ຂອງເຂົ້າມາປຸງແຕ່ງ, ດັດແປງ ປະກອບເປັນ ຜະລິດຕະພັນສຳເລັດຮູບ, ເຄິ່ງສຳເລັດຮູບ ແລ້ວນຳອອກຄືນ ເລກທີ 06068/ກພສ,ລົງວັນທີ 27 ສິງຫາ 2014 PDF
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