Agreement on the fees of import goods for exporting, No 0415/MOF, dated 10 February 2020
关于对进口再出口货物征收手续费的决定，第0415/财政部号，2020年2月10日
ຂໍ້ຕົກລົງ ວ່າດ້ວຍ ການເກັບຄ່າທຳນຽມ ສຳລັບສິນຄ້າ, ເຄື່ອງຂອງນຳເຂົ້າເພື່ອສົ່ງອອກຕໍ່ ເລກທີ 0415/ກງ, ລົງວັນທີ 10 ກຸມພາ 2020
Summary
This Decision stipulates the fees charged for licenses issued to fully qualified and authorized import-export operators for the import and re-export of goods, aiming to support Laos's transformation from a landlocked country into a regional hub and to collect national fiscal revenue. The Decision specifies fixed fees to be levied by customs departments and border checkpoints on categories of goods such as tobacco, alcoholic beverages, lubricants, vehicles, and livestock, and provides that goods not falling under the aforementioned categories shall be subject to corresponding proportional fees within the most-favored-nation tariff rate ranges.
Articles
Article 1
Article 1. To determine issuance the collection of fees for permit issued on import goods and re-
export goods by fully qualified and authorized on import-export operators and to support the
Lao PDR’s policy of transitioning from landlocked country with no access to the sea to
become a hub that is connected to regional countries and comply with social-economic
development, aimed to collect revenue to the state revenue.
Article 2
Article 2. Determination of goods, items and fixed tariff fees of categories:
The customs department, regional customs offices and customs border checkpoints to collect
fixed fees for re-export of goods and some items under control list of the government as
follows:
A. Tobacco
No
Tobacco type
Fees
1
Packages cigarettes, 20 piecesX10 packs X 50 sets/box
17 US$/Box
2
Packages cigarettes, 20 piecesX10 packsX25 set/box
10 US$//Box
3
Cigar Tobacco
15 US$//Box
4
Black Tobacco
0.5 US$/Kg
B. Alcoholic Beverage
No
Alcoholic beverage
Fees
1
Whisky, Cognac, Wines, Vodka, Maotai, Sochu, Sake and others that
content of alcohol over 0.5%
1 US$/Litre
2
Beer content of alcohol less than 5.00%
0.3 US$/ Litre
3
Beer content of alcohol over 5.00% but lower than 10.00%
0.5 US$/ Litre
4
Beer content of alcohol over 10.00%
0.7 US$/ Litre
C. All types of lubricants such as energy lubricants, hydraulic oil, brake fluid, lubricants (if
allowed) at the rate of US$ 0.25/litre/kg.
D. All types of vehicles (if allowed)
No
Types of Vehicles
Fees
1
4-wheel drive vehicles with a maximum of 3000 cc
800 US$/vehicle
2
4-wheel drive vehicles with a capacity over 3000 cc
1500 US$/vehicle
3
Motorcycles (CPU)
15 US$/motorcycle
4
Complete motorcycles (CKD)
2 US$/ motorcycle
5
Heavy equipment such as crawler loaders, road roller, graders,
excavators, forklifts and others similar
300 US$/vehicle
E. Livestock
No
Livestock
Fees
1
Buffalo
23 US$/one
2
Cow
18 US$/one
3
Pig weight lower than 5 kgs
7 US$/one
4
Pig weight over 5 kgs
10 US$/one
5
Horse
30 US$/one
6
Goat
10 US$/one
7
Sheep
12 US$/one
Article 3
Article 3. Determination of goods categories, items and tariff rates which are subjected to a
tax rate:
This type of item is not subject to the category of goods as mention above:
-
Goods and items with normal tariff rate (MFN) in between 5% to 10% which will be
charged at 2%;
-
Goods and Items with a normal tariff rate (MFN) in between 11% to 20% which will be
charged at 4%;
-
Goods and Items with a normal tariff rate (MFN) in between 21% to 40% which will be
charged at 6% of declaration value at the import checkpoint as CIF.
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