Presidential Decree on Export Goods List and Export Tariff Rates (No. 0001/ປປທ, August 28, 2023)
国家主席法令——关于出口商品清单及出口关税税率（第0001/ປປທ号，2023年8月28日）
ລັດຖະບັນຍັດຂອງປະທານປະເທດ ວ່າດ້ວຍລາຍການສິນຄ້າ ແລະ ອັດຕາພາສີຂາອອກ (ເລກທີ 0001/ປປທ, ລົງວັນທີ 28 ສິງຫາ 2023)
Summary
This Presidential Decree uniformly prescribes the list of export goods, export tariff rates, and calculation methods nationwide, aiming to ensure full and timely collection of export tariffs into the state budget, and replaces the old Decree No. 002/ປປທ of 2012.
Articles
Article 1
Purpose. This Decree stipulates the principles and regulations concerning the list of export goods, export tariff rates, and calculation methods, in order to implement centralized and unified national management of export tariff collection, ensure the accurate, complete, and timely inclusion of export tariff revenue into the national budget, and contribute to the national economic and social development.
Article 2
List of Export Goods and Export Customs Duty Rates. The list of export goods and export customs duty rates refers to the list of goods specified in this Decree that are subject to export customs duty at the rates prescribed in this Decree.
Article 3
Principles for determining export tariff rates. The determination of export tariff rates shall follow the following principles: 1. Being consistent with the policies, strategic plans, laws, and economic and social development conditions of the State at each stage; 2. Promoting domestic production and increasing the added value of exported goods; 3. Ensuring sustainable development, conserving natural resources, and protecting them for the long term; 4. Applying a uniform single rate nationwide.
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