Instruction on Administrative Appeals and Appeals Settlement in Customs Matters No. 1639/MoF, dated 31 May 2016
副总理兼财政部长关于申诉及申诉处理的指导意见（第1639号/财政部，2016年5月31日）
ຄຳແນະນຳ ຂອງຮອງນາຍົກລັດຖະມົນຕີ, ລັດຖະມົນຕີກະຊວງການເງິນ ວ່າດ້ວຍ ການສະເໜີຄືນ ແລະ ການແກ້ໄຂຄຳສະເໜີຄືນ ສະບັບເລກທີ 1639/ກງ, ລົງວັນທີ 31 ພຶດສະພາ 2016
Summary
This guidance document stipulates the principles, regulations, mechanisms, procedures, and measures for administrative appeals and their resolution in customs affairs, so as to ensure that the rights and interests of the government and economic operators are legitimate, fair, lawful, and effective, and in compliance with national laws, regulations, and international treaties. It applies to appeals filed by economic operators against decisions on customs valuation, classification, and rules of origin, which shall be handled by appeal resolution committees at all levels appointed by the Minister of Finance; however, appeals that are under prosecution or conviction by customs authorities or courts shall not be accepted.
Articles
Article 1
Article 1: Purpose
This instruction sets out the principles, regulations, mechanism, procedures and
measures with regard to the administrative appeal in customs matters and settlement of the
such appeal to ensure rightful, impartial, legitimate beneficial of the government and
economic operators in an effective manner, and consistent with national laws and
regulations, uniformity and in conformity with international treaties as Lao PDR is a
contracting party.
Article 2
Article 2: Definition
1. Appeal means the act by which a person who is directly affected by a decision
or omission of the Customs and who considers himself/herself to be aggrieved
thereby seeks redress before a competent authority. An economic operator can
file a formal appeal against Customs decision on valuation, classification and rules
of origin, enclosing with documents, related details of evidence to Customs
authority at each levels;
2. Appeal Settlement Committee (ASC) means the committee appointed by
Minister of Finance could be a local appeal settlement committee at the
international checkpoint or national settlement committee at the central level;
3. The settlement of appeal means a review and consideration of an appeal and
documents, related details of evidence which were provided by the economic
operators to the settlement committee at each levels to issue decision to the
appellants in accordance with laws and regulations identified;
4. A decision means the decision made by the appeal settlement committee with
majority consensus of the appeal settlement committee at each level based on
related details of evidence. The decision shall be inform to the appellants in
accordance with laws and regulations identified;
5. Customs expert means a customs officer who is knowledgeable, competent and
specifically professional on customs valuation, classification and rule of origin who
has been assigned as a member of the appeal settlement committee at each level;
6. Appellant means the economic operator or his/her representative who is not
satisfied with the decision made by customs concerning customs valuation,
classification and rule of origin.
Article 3
Article 3: Scope of Application
This instruction is specifically used for settlement of appeals, which were submitted to
the appeal settlement committee regarding customs valuation, classification and rule of
origin in conformity with laws and regulations.
The appeal shall not be consider during a economic operator is under conviction by the
customs or court’s prosecution.
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