Import and Re-export: How Exactly Is This Customs Service Fee Calculated in Laos? Tobacco, Alcohol, Vehicles, and Livestock All Have Clearly Marked Prices

进口再出口，老挝海关这笔手续费到底怎么算？烟草、酒、车、牲畜都有明码标价

ການນຳເຂົ້າແລ້ວສົ່ງອອກຄືນ, ຄ່າທຳນຽມຂອງກົມພາສີລາວນີ້ຄິດໄລ່ແນວໃດ? ຢາສູບ, ເຫຼົ້າ, ລົດ, ສັດລ້ຽງ ລ້ວນມີລາຄາກຳນົດໄວ້ແຈ້ງ

Published: 2026-09-21 · LaoPaniti legal guides

You have a batch of whiskey stacked in your Warehouse in Vientiane ready for transit to Thailand, or several off-road vehicles to be re-exported. Before the goods have moved, Customs hands you a payment slip first — by what standard is this money collected? On February 10, 2020, Decision No. 0415/MOF of the Lao Ministry of Finance specifically governs this matter. It is not some new regulation, but it is still actually enforced at border checkpoints today, and anyone doing transit trade cannot avoid it.

Which goods have been "named"?

Article 2 of the Decision lists a schedule: Customs collects fixed fees on re-exported goods, looking at quantity rather than value:

Tobacco: Boxed cigarettes (20 sticks × 10 packs × 50 cartons/case) USD 17/case; another specification (20 sticks × 10 packs × 25 cartons/case) USD 10/case; cigars USD 15/case; dark tobacco leaves USD 0.5/kg.
Alcoholic beverages: Whiskey, brandy, wine, vodka, Moutai, soju, sake, and other alcoholic beverages with an alcohol content exceeding 0.5%, USD 1/liter; beer is tiered by alcohol content — below 5% at USD 0.3/liter, between 5% and 10% at USD 0.5/liter, and above 10% at USD 0.7/liter.
Lubricating oil: Energy lubricating oil, hydraulic oil, brake fluid, lubricants, etc., charged at USD 0.25/liter/kg.
Vehicles: Four-wheel-drive vehicles with engine displacement not exceeding 3,000 ml at USD 800/unit, and those exceeding 3,000 ml at USD 1,500/unit; complete knocked-down motorcycle units at USD 15/unit, CKD complete knock-down kits at USD 2/unit; heavy equipment such as crawler loaders, road rollers, and excavators at USD 300/unit.
Livestock: Buffalo at USD 23/head (the cattle portion in the source material is not fully displayed, so it is not expanded here).

For goods not in the above categories, Article 3 applies: converted according to the most-favored-nation Tax Rate range — those with a Tax Rate of 5% to 10% are collected at 2%, 11% to 20% at 4%, and 21% to 40% at 6% of the CIF value.

How is the money paid, and how are the goods released?

Article 7 of the Decision clearly states that fees may be paid at the Import Customs office, in US dollars, and then converted into kip at the Exchange Rate for deposit into the state treasury. Article 5 requires that importers must sign a Contract with Customs on each Import; for tobacco, alcohol, lubricating oil, and vehicles, a Guarantee Deposit must also be paid as Security.

Goods also cannot be stored arbitrarily. Article 8 provides that goods re-exported to a third country must be stored in a specific Warehouse dedicated solely to re-export and must not be brought into a tax and fee Warehouse or other Warehouse.

The easiest article to be penalized under: do not sell the goods

Article 6 is written very plainly: it is strictly prohibited to sell in Laos goods declared for Import and intended for Export to a third country. Evasion, concealment, or violation of the Guarantee Contract will be prosecuted under the Customs Law, the Contract may be terminated, and the Guarantee Deposit will be turned over to the state treasury.

If you are also handling other Customs procedures, for example wanting to take delivery first after the goods arrive at port, you can read this article on the site, "Goods Still at Customs, Production Line Waiting for Rice to Cook? This 2020 Lao Decision: These Four Types of Goods Can Be Taken First" (https://www.123laoai.com/guide/233), to sort out the rules at different stages.

Profit in transit trade is already thin. Miscalculating the Service fee, putting goods in the wrong Warehouse, or violating the goods flow rules can all make a deal worthless. Which tier do the goods in your hands fall into? How much Guarantee Deposit should be paid? Welcome to https://www.123laoai.com to ask AI for free, enter the specific goods and quantities, and let AI calculate it for you against the provisions.

This article was compiled by 老法智 LaoPaniti and is for reference only; it does not constitute legal advice.

FAQ

For the fixed Service fee on Import and re-export, is it calculated by goods value or by quantity?

Article 2 of the Decision sets fixed fees for categories such as tobacco, alcoholic beverages, lubricating oil, vehicles, and livestock, charged by units such as case, liter, vehicle, and head, not by goods value. Only goods not falling into these categories are subject to proportional collection under Article 3 based on the most-favored-nation Tax Rate range.

Can re-exported goods be placed in an ordinary Warehouse first?

No. Article 8 of the Decision requires that goods re-exported to a third country be stored only in a specific Warehouse dedicated solely to re-export purposes and must not be brought into a tax and fee Warehouse or other Warehouse.

If a Guarantee Deposit was paid at Import, can it be refunded after the goods are exported?

Article 5 of the Decision provides that importers of categories such as tobacco, alcohol, lubricating oil, and vehicles must pay a Guarantee Deposit as Security. Article 6 of the Decision clearly states that if the Guarantee Contract is evaded, concealed, or violated, the Guarantee Deposit shall be turned over to the state treasury in accordance with the Law. For the refund procedure after normal completion of re-export, it is advisable to confirm the specific formalities with the Customs department.

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