Instruction on the Management of Import for Re-export No. 00274/CD, dated 14 October 2015
关于进口再出口货物管理规章的指导意见（第00274/海关司号，2015年10月14日）
ບົດແນະນຳ ວ່າດ້ວຍ ລະບຽບຄຸ້ມຄອງສິນຄ້ານຳເຂົ້າເພື່ອສົ່ງອອກ ສະບັບເລກທີ 00274/ກພສ, ລົງວັນທີ 14 ຕຸລາ 2015
Summary
These Guidelines stipulate regulations for the management of goods imported for re-export, applicable to economic operators intending to import goods into Laos and subsequently re-export them to a third country. Operators must complete commercial registration in accordance with the law, possess a good compliance record, stable financial standing, and secure warehousing conditions, and the goods must be accompanied by certificates of origin and must not be prohibited or infringing items. Operators shall submit an application to the Customs Department of the Ministry of Finance, and upon approval, shall proceed through international border checkpoints, concluding a guarantee agreement for a period not exceeding one month, with the warehouse subject to customs supervision.
Articles
Article 1
Article 1. Prerequisite
Economic operators who have intend for performing import of goods for re-export to the third
countryshall obtain business registration complying with relevance regulations. The
registration shall clearly identify type of business, service sector of importation and
exportation, transport services or other trade related business sector The operator should have
profile of good compliance stable finance and fulfil obligations to state, possess secured
warehouses, standard transportation vehicle and does not have tax litigation.
Goods for import for re-export shall hold certificate of origin, correct classification, purchase
contract, non-prohibited goods, non- intellectual property infringement goods or animals that
do not includes in the list of CITES.
Article 2
Article 2: Principles of approval
Eligible business operator who intend to carry out import for re-export, after concluding sale
contract with concerned parties, shall make a formal request with attached supporting
documents Customs Department, Ministry of Finance.
Import for Re-export means a procedure of importing goods into Lao PDR in order for re-
export of such goods to third country by timeline and the transport road determined by
customs authority. The movement, transit and import-export of goods under the procedure of
import for re-export shall processed through only international border checkpoints.
Warehouse for storing goods under the procedure of import for re-export shall be under
control of customs authority. The warehouse should be located at is in the border checkpoints
or designated by customs authority.
At the entry point, the operator shall arrange guarantee agreement with the entry customs
checkpoint. After the entry, the shipment shall be re-exported at a single exit point., if the
operator request for re-exporting at multiple exit Customs Department shall consider for
approval as appropriate.
The guarantee agreement on import for re-export, shall not exceed one month and fees shall
collected in accordance with Minister’s Decision No 0462/MoF, dated 14/06/2003.
Article 3
Article 3 Arrangement of Guarantee Agreement
1. A request to make guarantee agreement on import for re-export of goods submitted to the
Customs Department 7 days of working day prior arrival of cargo at the entry checkpoint.
Customs Department shall examine the request with supporting documents to ensure it
complies with Article 1 above.
2. Before concluding guarantee agreement, customs department shall assign responsible
division to coordinate with the customs control units at provincial, capital and border
checkpoints to check conditions or visit operator’s warehouse, warehouse in entry and exit
which shall be under control of customs authority to ensure the goods are secured stored
as above mentioned in article 1. The request shall be attached with set of documents
customs department’s examination according to the regulations.
3. Timeline for permitting on import for re-export shall not exceed one month. Transaction
of import and re-export be completed within allowed timeline. In case the transaction
cannot be completed within allow timeline the entry checkpoint and exit checkpoint shall
seek guidance from Customs Department to solve the problem based on laws and
regulations.
4. Prior to making new request in seven working days,, the business operator shall report on
previous implementation of import and reexport which has been approved by customs
authority. The report shall be certified by both entry checkpoint and exit checkpoint. The
Customs Department would not consider the new request unless it receives the report on
the previous transaction.
5. After finishing the control to transaction in accordance with the guarantee agreement,
Customs checkpoint at entry and exit points and customs control unit shall report on the
implementation the agreement them to customs department according to the regulations.
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