Ministerial Decision on Collection of Fixed Fee for Importation of Some Goods for Exportation No. 0462/MOF
部长关于对部分进口再出口货物征收固定费用的决定第0462号/财政部
ຂໍ້ຕົກລົງ ຂອງລັດຖະມົນຕີ ວ່າດ້ວຍ ການເກັບ ຄ່າທຳນຽມເດັດຖານ ສຳລັບ ບາງປະເພດສິນຄ້າ, ເຄື່ອງຂອງ ນຳເຂົ້າເພື່ອສົ່ງອອກ ເລກທີ 0462/ກງ
Summary
This Decision stipulates that customs departments and customs border checkpoints shall levy fixed fees on certain goods imported for export to other countries, covering categories such as tobacco, alcoholic beverages, gasoline, vehicles, cattle, and pigs, with specific rates set according to the type of goods. It also provides that ordinary goods shall be subject to fees ranging from two percent to six percent of the declared value at import checkpoints, based on their most-favored-nation tariff rate brackets. Imported goods intended for export are exempt from business tax and excise tax, but are subject to profit tax, and importers must enter into contracts with the customs department and pay a deposit.
Articles
Article 1
Article 1. Authorizing the customs department and customs border checkpoints to collect fixed
fees for importation of some goods for the purpose of exporting to other country as follows:
A. Tobacco
-
One box of cigarettes of brand Jet (1 box containing 50 sub-boxes, 1 sub-box
containing 10 packs) must be charged seventeen US dollars;
-
One box of cigarettes of brands 555, Marlboro, Tan Hin, Benson, Main 7 or other
brands having similar quality (1 box containing 50 sub-boxes, 1 sub-box containing
10 packs) must be charged seventeen US dollars;
B. Alcoholic Beverage
-
A litre of Johnny Walker Red Label must be charged sixty-six US cents (US$
0.66);
-
A litre of Johnny Walker Black Label must be charged one dollar;
-
A litre of Western wine must be charged be charged sixty-six US cents (US$ 0.66);
-
A litre of wine produced in Vietnam or China must be charged forty-four US cents
(US$ 0.44);
-
Alcoholic beverages of a similar cost or quality to the above drinks shall be
charged the same fee accordingly.
C. Petrol
A litre of all kinds of petrol and machine oil must be charged two point five (2.50)
cents or (US$ 0.025)
D. Vehicles
-
An automobile vehicle equipped with four wheels or more imported as whole body
(CKD) must be charged three hundred US dollars;
-
An automobile vehicle equipped with four wheels or more imported as separated
parts must be charged two hundred US dollars;
-
A motorcycle imported as whole body (CKD) must be charged twelve US dollars;
-
A motorcycle imported as separated parts must be charged one point five percent
(1.5%) of customs declaration value.
E. One head of cattle must be charged six US dollars;
F. One pig weighing between one and five kilograms must be charged two dollars;
G. One pig weighing over five kilograms must be charged four US dollar.
Article 2
Article 2. General Goods
a. Goods for which the normal tariff rate (MFN) is between five and ten percent (5 –
10%) must be charged two percent (2%) of declaration value at the import checkpoint;
b. Goods for which the normal tariff rate (MFN) is more than ten and up to twenty
percent (>10 – 20%) must be charged four percent (4%) of declaration value at the
import checkpoint;
c. Goods for which the normal tariff rate (MFN) is more than twenty and up to forty
percent (>20 – 40%) must be charged six percent (6%) of declaration value at the
import checkpoint;
Article 3
Article 3. Importation for export will not be subject to payment of business turnover tax and
excise tax but is subject to payment of profit tax in accordance with the Tax Law. At each
time of importation, the importer has to arrange a contract with the customs department, or
customs office of Vientiane or authorized customs office of other provinces for the
application of the harmonized tariff across the country. The importer must deposit the
security for of retention money as stated in the security contract.
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