1. Import duties and taxes

   1.1. Import duty

   - All imported goods are subjected to customs duties and taxes ( exempt goods provided in A.1.3 ) in according with the customs duties order issued 12/PM dated 3 February 1995, and decree of president issued 02/LPDR dated 10 May 1997;

   - Import duty imposed in tariff it is an advalorem rate in percent;

   - There are three types of duties that any importer has to pay before the goods are released:

   1. General imported goods: import duty + turnover tax
   2. Luxury goods: import duty + excise tax + turn overtax
   3. Goods mentioned at No. 1 and 2 imported by persons shall be paid the profit tax, in addition to turn over tax + excise tax.
   

   1.2. Export duty

   - There are two types of Export duties that any exporter has to pay:

   1. Timber;
   2. Unprocessed natural products.

   The two items mentioned at No.1 and 2 it provided in Agreement Chamber of Minister issued 47/PChM dated 26 June 1986, and Agreement of Minister issued 23/PM dated 18 April 1990.

2. Import duties rate

   - In current Lao PDR has seven at import duties level : 5%,10%,15%,20%,25%,30%, and 40%:

   For alcohol	40%
   For cigarette	40%
   For Processed food	10%
   For Motorbikes with power of a cylinder capacity not exceeding 50cc	30%
   For Motorbikes with power of a cylinder capacity exceeding 50cc.	40%
   For motor vehicles for transport of goods not exceeding 5 tons	30%
   For motor vehicles for transport of goods exceeding 5 tons	40%
   For car	40%
   For machine	10%
   For car	40%
   For electric equipment	10%-20%

   
   

3. Goods exemption from payment of duty and Preferential rates of duties

   - Goods exemption from payment of duty and tax are provided in article 56 and 57 of customs laws;

   - Goods lay out foreign investment laws, article 17 only one percent for payment of duty

   - Goods imported under warehouse regime, article 34 of customs laws

   - Goods imported under temporary admission

   - Country of origin must be ASEAN that has gotten certificate of origin (Form D) issued by a proper authority of the export country and must be complied with CEPT Scheme.

   
   

- Accordance to the article 9 of customs laws provided that the customs value is the price that was actually paid by the importer to exporter for example insurance, freight that importer and exporter agreed. The original invoice is a certificate for customs valuation.

- Under article 27 of customs laws, any customs declaration form shall be re-inspected by customs authority in period three years, if found any error information on the customs declaration form, customs authority has adequate evident to allege relevant parties he shall be responsible for any mistakes.

CLEARING IMPORT

1. General procedures and requirement documents

   All goods before imported into Lao PDR the importer has to apply for import license from the Ministry of Commerce. When the goods stored in warehouse, importer or his agent has to present any relevant documents and complete customs declaration form present to customs authority with-in ten days. The information shall be declared consist of: kind of goods, amount, weight, price, and country of origin. Customs declaration enable to declare at the customs office where the goods entered.

2. Import procedures before clearance

   - All goods conveyed into Lao PDR carrier must report to customs at the first customs check point of arrival. Carrier shall be allowed transport to the designated routes by customs office and prohibited to transport other routes, and prohibited to run away the first customs station before the goods brief report to customs.

   - Under article 7 of customs laws, goods can be stored in warehouse for ten days (excluded official holiday), importer or his agent must declare in detail for paying customs duty and tax. In some cases, article 23 of Prime Minister decree on legislation customs issued 01/PM date 1 January 1995, customs authority could allow previous goods entered Laos but must deposit under article 28 of customs laws, and then must paid duty and tax in period seven days (since the day allowed goods entered).

   - Customs declaration form must be done three issued, relevant documents consist of :

   1. Import license from Ministry of Commerce;
   2. Purchasing order, invoice and packing list;
   3. Certificate of origin Form D (import on CEPT Scheme);
   4. Import license from relevant Ministries (if require);
   5. Exemption customs declaration form issued by Customs Department or Customs office Province (consistent with article 56,57 of customs laws);
   6. License of duty paid one percent (for investment).

3. Payment of duties and taxes

   Importer shall be allowed to paid duty and tax and must complete customs declaration form and present relevant supporting documents to customs. Payment of duties and taxes can be paid by cash or cheque guaranteed by bank issued, at the treasury office during official working hours.

4. Examination and release of goods

   - All imported goods must be examined by customs at the goods placed although the goods are exemption ( except goods under article 59 of customs laws ) during the official working hours.

   - Examination is carried out in the present of the importer or agent has to responsible for opening, depend on customs order.

   - Examination of customs there is five main points: kind of goods, amount, price, weight, and certificate of origin and total amount of duties and taxes.

   - Examination can be carried out outside if importer or his agent required and the head of customs office considered reasonable.

   - For the goods lay out CEPT Scheme for AFTA, we have designated green lane in the eight customs check points throughout country for facilitate to CEPT products. Examination in green lane quite easily and spend a short time.

1. Time and place of lodging of goods

   Export declaration can be carried out at the common customs checking border during the official working hours. If an exporter or his agent requests his goods to be examined outside the official working hours we compromise to him.

2. Declaration of export and documentation

   - All goods for export, exporter or agent must complete customs declaration form three issues attached with bill of lading and invoice (FOB) and supporting documents submit to customs for register or export duty paid.

   - Requirement documents for export:

   1. Export license from relevant ministries (if required)
   2. Diplomatic goods;
   3. Commerce invoice and packing list;
   4. Payment of export duty

   Exporter shall be allowed to paid export duty, and must complete customs declaration form and present relevant supporting documents to customs. Payment of export duty can be paid by cash or cheque guaranteed by bank, at the treasury office during the official working hours.

3. Examination of exported goods>

   - Goods to be exported must be completed on the customs declaration form and be examined in the presence of exporter/declarant or his/her representative after goods registered or export duty paid. There are five main points to be checked :

   1. description of goods
   2. amount
   3. weight
   4. price
   5. country of origin

   - Some cases for facilitate goods to be export, head of customs office shall be considered reasonable to examine goods to be exported in the warehouse or during packing ( if requested by exporter ) on the official working hours.

   
   

1. The prohibited goods for import

   1. All kind of war arms

   2. All kind of right driving vehicles

   3. All kind of narcotic for example: opium, heroin, cannabis, cocaine other materials or chemicals compound extract from thereof. All kind of materials or drugs for example: any materials effect to mental or nerve, poison, chemical products compound for producing thereof

   4. Remedy medicines, analgesic and antipyretic containing chemical:

      • Phemasetine

      • Caffeine

      • Amphetamine and similar products.

   5. Cultural articles:

      • Books, newspapers, magazines, photos, video cassettes which are not consistent with Lao culture.

      • Social and politic books and other literature books which are against politic regime of Lao PDR

      • Porno materials (books, magazines, photos, video cassettes, film and other materials).

      • Materials for casino : playing cards , table games, …

      • Clothing which are not consistent with Lao custom and tradition: mini skirt, …

2. Prohibited products for Export

   1. All kind of guns and parts thereof, ammunition.

   2. All kind of antiques and historical value which include in the regulation of Ministry of Information and Culture.

   3. All kind of narcotic articles.

   4. All kind of wild animals.

1. Fuel oil.

2. All kind of vehicles.

3. Living animals.

4. Books, newspapers, magazines,… other than those mentioned for prohibition.

5. Any games which affect moral of children and teenagers.

6. Receivers and transmitters through satellite.

7. All kind of Sport guns.

8. Snooker.

9. Cigarettes.

10. Alcohol products.

11. Communication materials and equipment.

12. Medicines, except for prohibition.

13. Chemical products, except for prohibition.

The chemical Products under restricted control by the Ministry of Public Health, Notification No 1364/95.DFM of Sept 1995

1. Ace'tone

2. Anhydride acetique

3. Ammoniac

4. Acide ace'thylanthranilique

5. Acide anthranilique

6. Acide hydrochlorique

7. Acide lyserglque

8. Acide phe'nylace'tique

9. Acide sulfurique

10. Acide tartrique

11. Benzalde'hyde

12. Butanone 2 ( MEK )

13. Carbonate de potassium

14. Carbonate de sodium

15. Chloro forme

16. Chlorure d' ammonium

17. Cyanure de bencyle

18. Die'thylamine

19. Ephe'drine

20. Ergonovine

21. Ergotamine

22. Ether e'thylique

23. Hydroxide d'ammonium

24. Hydroxide de potasium

25. Hydroxide de sodium

26. Isosafrole

27. Me'thylamine

28. Me'thyenedioxyphe'nyle 3,4 opanone

29. Me'thylisobutylce'tone ( MIBK )

30. Nitroe'thane

31. Phe'nylpropanone 2

32. Pipe'ridine

33. Pipe'ronal

34. Pseudoe'phe'drine

35. Pyridine

36. Safrole

37. Toluene

38. Permenganate de potassium

The prohibited insecticides in Lao PDR based on Regulation of Ministry of Agriculture and Forestry Dated 15 January 1994

1. 2, 4, 5-T

2. DDT

3. Aldrin

4. Dieldrin

5. Endrin

6. Chlordimeform

7. Heptachlor

8. Toxaphene

9. Ethyl Parathion

10. Leptophos

11. BHC

12. Sodiuin Arsenite

13. MEMC

14. TEPP

15. Sodiuin Chorate

16. EDB

17. Captafol

18. Fluoroacetamide

19. Sodiuin fluoacetide

20. Cyhexatine

21. Daminocide

22. Binapaccryl

23. Dinoseb

1. Prohibited products for import and export

   1. Prohibited for import

      • Image of Buddha and god made from copper, glass, wooden, bone, ivory, stone and other materials, except those with authorization of Ministry of Information and Culture.

      • Any books, photo books, magazines, newspapers, leaflets, printing materials, video cassettes, films, record cassettes or disc, … which are against government's policy.

      • Any porno materials.

   2. Prohibited for export

      • Image of Buddha and god made from wooden, copper, silver, gold, bone, ivory and color stone aged at 50 years and more, including any kind of antiques, such as: drums, alto-cymbals, cymbals, local music instruments, clothes, manuscript written on different materials.

      • Household and other articles used by people and ethnic groups aged at 50 years and more.

2. Products under strict control of the Ministry of Information and Culture

   • Receivers and transmitters through satellites, internet, equipment for radio broadcasting and television station, except those with authorization of ministry of Information and Culture.

   • Any games which affect moral of children and teenagers.

Vehicles Prohibited to import into Lao PDR

1. Based on Notification of Cabinet of Prime Minister Office No 955/CPO, dated 8 July 1991:

   • All kinds of right driving cars.

2. Based on Notification of Ministry of Transport, Post and Construction No 1552/MTPC dated 8 July 1996:

   • All kinds of motorbikes over 250 cc.

1. Type of goods eligible for temporary admission

   Article 43 of Customs Law provides types of goods eligible for temporary admission.

2. Procedures and documentation

   - Articles 44,45,46 of Customs Law, provide the principles to implement;

   - Guarantee of temporary goods shall be compliance with Article 8 of Customs Law;

   - Procedures of import and examination and application for requirement documents are the same as general imported goods.

Customs Law does not provide refund of duty.

Certain import-prohibited goods may be permitted to storage in one of four warehouse, it must be delivered in the limited time.

Goods under warehouse system no need to pay duty and tax, but it must be guaranteed under article 28 of customs laws.

Goods under warehouse system have purposes to distribute or consumption in the domestic it must be paid duty and tax in current rate.

1. General procedures

   Customs authority has designated Green lane for passenger nothing to be declare, prohibited goods and Red lane for passenger to be declare, prohibited goods at the International customs check point for facilitate to passenger entry into Lao PDR. Both of Green lane and Red lane customs would inspect if there are suspect.

2. Duty/tax free allowance for travelers

   A bona fide traveler or person purposes to return residence exempted as follows:

   1. Under article 56 of customs laws, Decree of Prime Minister issued 01/PM article 47,48 and regulation Ministry of Commerce issued 466/MC dated 8 December 1993;

   2. Valuable not more than 200,000 Kip;

   3. A bona fide traveler or person temporary uses e.g. a camera, computer notebook, telescope …etec, ( except motor vehicle ). When they departure they must be declared to customs at the same place where they arrival.

   4. For motor vehicle personal has purpose to import temporary use he must apply for Transport Department and customs authority.