Customs Law (Revised Edition)
海关法（修订版）
ກົດໝາຍ ວ່າດ້ວຍພາສີ (ສະບັບປັບປຸງ)
Summary
This Law prescribes the principles, regulations, and measures for the management of goods, articles, means of transport, and travelers entering, exiting, transiting, or moving through border customs checkpoints, with the aim of facilitating customs and trade, promoting investment and international connectivity, strengthening the capacity of customs administrative authorities, ensuring the correct, complete, and timely collection of state budget revenues, protecting the interests of business operators, social security, and national stability. This Law specifies that customs duties constitute a monetary obligation payable to the State by individuals, legal entities, or organizations in accordance with the commodity classification list and tariff schedule, and defines the meanings of terms such as customs administrative authorities, consignees, electronic signatures, transit goods, controlled goods, and prohibited goods.
Articles
Article ມາດຕາ 1
(Purpose) This Law prescribes principles, rules, and measures regarding the management of the import, export, transit, and movement of goods, articles, means of transport, and passengers across border customs checkpoints, in order to facilitate customs and trade, promote investment, and connect with the international community, aiming to strengthen the customs administration, collect state budget revenues correctly, completely, and timely, protect the interests of business operators, social safety, and national stability, and contribute to national socio-economic development.
Article ມາດຕາ 2
(Customs Duties) Customs duties refer to the monetary obligation paid to the State by individuals, legal persons, or organizations engaged in import, export, transit, and the movement of goods and articles across border checkpoints, in accordance with the Commodity Classification List and Tariff Schedule and the tax rates prescribed by law.
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