Instruction on Implementing the Customs Law (Ministry of Finance)
关于实施海关法的指示（财政部）
ຄຳແນະນຳ ກ່ຽວກັບ ການຈັດຕັ້ງປະຕິບັດກົດໝາຍວ່າດ້ວຍພາສີ
Summary
This Instruction, issued by the Ministry of Finance of Laos pursuant to the Customs Law No. 81/SPZ (June 29, 2020), aims to elaborate the principles, regulations, measures, and methods for implementing certain provisions of the Customs Law, unifying the standards of implementation for customs authorities, individuals, legal entities, and organizations in customs operations (including declaration, valuation, taxation, supervision, inspection, and penalties).
Articles
Article 1
Purpose. This Directive stipulates principles, systems, methods, and measures to elaborate and implement certain provisions of the Customs Law No. 81/National Assembly dated June 29, 2020, aiming to enable customs officials, individuals, legal persons, and organizations—engaged in import, export, transit, transshipment, storage, reloading, as well as entry and exit of transport vehicles and passengers through border customs gates, and customs case handling—to correctly, strictly, and uniformly understand, comprehend, and organize the implementation of the law nationwide.
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