Lao People's Democratic Republic
Lao People's Democratic Republic - 1.3 Customs Information
Home

Customs Information 

The import and export processes are mainly governed by the 2011 Decree on import and export of Goods and by various regulations, such as the 1991 Regulation on the establishment and activities of import-export businesses, the 2000 Regulation regarding the control of goods before importation and 2021 Agreement on temporary import, temporary export, Import of protection goods for export. 

Duties and Tax Exemption 

For contact information regarding government custom authorities, please follow the link below: 4.1 Government Contact List 

Tax Exemption is governed by Tax law that issued by National Assembly.  Tax obligations are exempted and allowed to deduct for the international treaties, operations based on provision determine in the law on investment promotion, national project, government proposal for special exemption in the case of force majeure or national disaster including storm, widespread of diseases, flooding, drought, earthquake, fire, and other caused significant damages. 

Emergency Response: 

The Lao PDR government has been facilitating the import of humanitarian aid for an extended period of time. All humanitarian aid projects/programs are required to have the appropriate level of Government approval and are subject to certain controls. In general, all goods classified as humanitarian assistance or as grant aid are eligible for tax exemption as mentioned above.  

In the circumstance of an emergency, all humanitarian aid organizations can liaise with relevant Disaster Management Committee or the Central Disaster Management Committee and this committee will decide if any special customs measures and exemptions would apply. 

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones 

Agreements / Conventions Description 

Ratified by Country? 

(Yes / No)  

WCO (World Customs Organization) member 

Yes  

 16 Jan 07 

Annex J-5 Revised Kyoto Convention 

No  

OCHA Model Agreement 

Yes  

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) 

No 

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) 

No 

 

Exemption Regular Regime (Non-Emergency Response):  

Exemption from Customs duties and other obligations are also available for diplomatic missions, for goods imported under a government investment promotion scheme. Goods eligible for exemptions include humanitarian assistance; grant aid from foreign countries; goods and vehicles for diplomatic missions; goods and vehicles by approved international organizations or international non-governmental organizations; samples and items for scientific research that are not of a commercial nature; goods brought into and out of special economic zones and specific economic zones, etc. 

Organizational Requirements to obtain Duty Free Status 

United Nations Agencies 

 A request for Tax Exemption status must be sent to respective Ministry/Department 

Non Governmental Organizations 

NGO’s must be registered with the relevant Government authority, depending on their scope of work. They need to sign a MOU or LOU with the respective Ministry/Department to carry out their intended project activities and acquire a permit/license to import cargo. A request for Tax Exemption status must be sent to the relevant ministry where the NGO has registered.  

 

Exemption Certificate Application Procedure:  

Duties and Taxes Exemption Application Procedure 

Generalities (include a list of necessary documentation) 

 Application letter for duty exemption, invoice, Packing list, B/L, relevant certificates 

Process to be followed (step by step or flowchart) 

Non-Food Items 

The importing organization or agency is required to submit (well in advance), a written notification of arrival and application for exemption (indicating details of the commodities) to the relevant partner government ministry (usually the Ministry of Foreign Affairs, Department of International Organizations). Depending on the nature of the good, the ministry may seek internal approvals (e.g. protocol department) or supporting documentation from another ministry (e.g. Ministry of Transport for Vehicles). The partner ministry will then issue a request for tax exemption addressed to the Lao Customs Department. Reference may be made to the Memorandum of Understanding (MOU) between the humanitarian organization or agency and the partner ministry. The request for tax exemption is presented to Customs together with the declaration form and all supporting documents: Commercial Invoice; Bill of Lading or Air Waybill; Packing List; Certificate of Origin, etc. The rest of the process will follow the general procedure outlined above (see General Import Procedure).  

Food Commodities 

The organization or agency wishing to import food products and fortified rice must present various documents to the Department of Food and Drug of the Ministry of Health in order to obtain an Import Permit – before the Customs Declaration Process. The application must be accompanied by a number of supporting documents that will enable the Ministry of Health to assess the product. These documents may include an Analysis Certificate, Phytosanitary Certificate, Fumigation Certificate, Certificate of Origin, or any other certificates. 

Once the Import Permit has been issued, it must be presented to Customs and to the Ministry of Health Inspector at the border when importing the goods. The importer then proceeds with the normal import procedure. When the goods arrive at the border the import or his authorized agent must present himself to the Ministry of Health Officer who will check the documents and will carry out a physical inspection of the products to allow the consignment to be cleared. 

 

 

Exemption Certificate Document Requirements 

Duties and Taxes Exemption Certificate Document Requirements (by commodity) 

  

Food 

NFI (Shelter, WASH, Education) 

Medicines 

Vehicle & Spare Parts 

Staff & Office Supplies 

Telecoms Equipment 

Invoice 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

AWB/BL/Other Transport Documents 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Donation/Non-Commercial Certificates 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Packing Lists 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Other Documents 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Additional Notes 

  • Phyto Certificate to be addressed to THE PLANT PROTECTION ORG. OF Laos; One Phyto Certificate per one SWB or B/L and tonnage in Phyto Certificate must be same as SWB or B/L and Packing list 

  • Certificate of Origin (provided by the exporter) 

  • Any import licenses or permits obtained from other ministries depending on the type of goods you are importing such as MOU, MOA, LOA 

 

Customs Clearance 

General Information  

Customs Information 

Document Requirements  

All goods imported into Laos must be declared and duty is payable on them unless they are covered by an exemption or a suspension. A declaration is made by submitting a duly completed and signed ACDD form (ACDD (http://www.laotradeportal.gov.la/index.php?r=SearchForms/view&id=9))  

A declaration must be submitted within 15 days from the date of lodgement with Customs of the transport documents (e.g. manifest) notifying Customs of the arrival of the cargo. 

Embargoes 

None 

Prohibited Items 

Import or export goods subject to prohibition of import and export unless authorized by the Government of Lao PDR; Import or export  goods subject to licensing prior to obtaining a license and import or export goods subject to the requirements on sanitary and phytosanitary measures (SPS) or technical regulations (TBT) prior to being controlled or certified the SPS and technical regulations (TBT). 

General Restrictions 

In February 2010, the Lao government launched the Decree on Import and Export Licensing procedures of Controlled Goods, No. 180 PMO, in a bid to comply with the World Trade Organization (WTO) and World Customs Organization (WCO) rules. Laos also began implementing the Notification for Goods Subject to Non-Automatic Import and Export Licensing and Goods Subject to Automatic Import and Export Licensing, No 2151/MOIC. 

For more information, please contact the Department of Import and Export Management: http://www.moic.gov.la/ 

 

 

Customs Clearance Document Requirements 

Customs Clearance Document Requirements (by commodity) 

  

Food 

NFI (Shelter, WASH, Education) 

Medicines 

Vehicles & Spare Parts 

Staff & Office Supplies 

Telecoms Equipment 

D&T Exemption Certificate 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Invoice 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

AWB/BL/Other Transport Documents 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Donation/Non-Commercial Certificates 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Packing Lists 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Phytosanitary Certificate 

Yes, Original, 1 copy, applies to both UN and NGO 

N/A 

N/A 

N/A 

N/A 

N/A 

Other Documents 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Yes, Original, 

1 copy, 

applies to UN and NGOs 

Additional Notes 

  • Phyto Certificate is applied to the gain commodities. One Phyto Certificate per one SWB or B/L and tonnage in Phyto Certificate must be same as SWB or B/L and Packing list. The other kind of food the Certificate of Analysis and Free Sale Certificate are applied 

  • Certificate of Origin (provided by the exporter) 

  • Any import licenses or permits obtained from other ministries depending on the type of goods you are importing  

Transit Regime 

Importers or exporters can import, or export engage in transit shipment of transit goods according to the rights in the import and export and import or export goods subject to licensing after obtaining import or export license from the Import and Export Administration Authorities. 

The transit shipment through Lao PDR shall strictly follow the determined routes, entry and departure checkpoints, and timeframe. The transit goods shall be in the same amounts and conditions upon entry and exit from the Lao PDR under the surveillance by Customs officers of Lao PDR. 

 

 

Jump to top