The Law of Customs (Amendment), No. 81/NA, dated 29 June 2020
海关法（修订）（第81/国会号，2020年6月29日）
ກົດໝາຍ ວ່າດ້ວຍ ພາສີ (ສະບັບປັບປຸງ), ເລກທີ 81/ສພຊ, ລົງວັນທີ 29 ມິຖຸນາ 2020
Summary
This Law prescribes principles, procedures, and measures relating to the management of import, export, transit, and movement of goods, means of transport, and travelers through customs border checkpoints, with the aim of facilitating trade, promoting investment, and international integration, strengthening customs administration, ensuring the full collection of tax revenue, protecting the interests of business operators, national security, and social stability. This Law applies to the obligation to pay customs duties of natural persons, legal entities, or organizations engaged in the import, export, transit, and transshipment of goods, and defines customs administration authorities, goods owners, electronic signatures, transit goods, restricted and prohibited goods, among other terms.
Articles
Article 1
Article 1 (Amended) Objectives
This law provides the principles, procedures and measures related to the management
of the import-export, transit and movement of goods, means of transport and passengers
through customs border checkpoints to facilitate trade, promote investment and international
integration and connectivity with an aim to strengthening the Customs Administration,
ensuring revenue collection in a complete and timely manner, protecting the interests of
operators, security and social stability of the State and contributing to the social and
economic development of the State.
Article 2
Article 2 (Amended) Customs Duty
Customs Duty means monetary obligations that are paid to the State by natural or legal
persons, or organizations undertaking the import-export, transit and/or movement of goods
through customs border checkpoints as determined by the rates in the Tariff Nomenclature
and Duty Rates and the relevant laws.
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