I : Documentation
- Cargo Control Document
- Declaration Form
- Certificate of Origin
You will be able to obtain release of your goods upon presentation
of a fully completed declaration package consisting of the following:
1. 3 copies of the cargo control document
2. 2 copies of the invoice
3. 2 carrier advice notes
4. 2 copies of any permit issued by a relevant Ministry or Department
5. 2 certificates of origin showing origin of goods
6. 3 sets of the declaration form
Cargo Control Document
A cargo control document in the form of an airway bill for goods
arriving by air or a manifest for goods arriving by highway or
river will be sent to you together with an advice note issued
by the carrier to inform you that a shipment has arrived and is
awaiting customs clearance.
You will need the cargo control number from the airway bill or
manifest to complete the appropriate field on the declaration
Three copies of the cargo control document and two copies of
the advice note must accompany the declaration form.
For all shipments entering or leaving Lao PDR, a commercial
invoice which indicates the buyer and seller of the goods, the
price paid or price payable, and an adequate description of the
goods including quantity of the goods contained in the shipment,
should be produced to support the declaration. The invoice must
be prepared by the exporter. Locally produced invoices are not
acceptable. Click here to download an invoice sample
Certificate of origin
II :Classification of Goods
- Harmonized System
Information on the Harmonized Commodity Description and Coding
(HS) Based Tariff
The H.S. based tariff is logically structured and divided into
twenty-one sections. For the most part, commodities are arranged
in these sections according to the decree of manufacture or processing.
Within the twenty-one sections there are 99 chapters. Chapter
77 is reserved for possible future expansion. The last chapter,
99 is set aside for special use by individual countries.
Chapters are arranged according to levels of processing, with
primary commodities classified in the earlier chapters and technically
more complex products treated later on.
Each chapter begins with a title page. Section and chapter legal
notes precede certain chapters and sections. However, these notes
only define the scope and limits of the chapter and sections they
precede. Following the chapter notes, you will find the classification
numbers of all products covered by the chapter.
of the Classification Number
Classification in the HS is a systematic process. To use this
process, it is essential to understand the structure of the classification
With the entry of Lao PDR in ASEAN, the classification number
consists of eight digits. This eight-digit number is sub-divided
at various levels to provide greater details and definitions for
a product than the previous level at the six digits.
Each level is identified as follows:
01.01.20 1st SUB-HEADING
01.01.20.00 2sd Sub-Heading
International Lao and ASEAN
The first six digits represent the international portion of the
classification number and are the numbers that will be used by
all countries acceding to the Harmonized System. The last two
digits reflect the Lao and ASEAN requirements for tariff and statistical
The structure of the classification number, i.e., the breakdown
of the number by heading, and sub-headings is the basis for classifying
your product in the H.S. Once a product has been located in a
heading, an appropriate eight-digit number of sub-headings within
the selected heading must be determined.
III : Value for Duty
- Transaction Value Method
- Other Methods of Valuing Imports
- Importer's Responsibility
- Importer's Rights
The Lao PDR system of valuing imported goods is known as the transaction
value system. It is based on an internationally approved set of
rules, under the General Agreement on Tariffs and Trade. The system
is now used by most trading nations and provides for a fair and
uniform means of valuing goods for customs duty.
The transaction value system stipulates that the transaction
value method must be used whenever possible. This value method
bases the customs value on the price paid by the importer to the
exporter for the imported goods. If the transaction value method
cannot be used, one of the other five methods must be used, in
the sequence presented. These other methods are known as
- Transaction value of identical goods
- Transaction value of similar goods
- Deductive value
- Computed value
- Flexible value
Transaction value method
1. The transaction value method will be used for valuation of
most imported goods, except in situations where there is a relationship
between the importer and exporter that may influence the value,
or where the imported goods are rented or leased, or are sent
on consignment, or where the exporter imposes certain conditions
such as restricting the trading level or the area of resale, or
2. When using the transaction value method, the following costs
must be included in the customs value:
- Transportation costs to Lao PDR
- Insurance costs
- Packing, packaging and special handling costs
- Fees paid to the exporters for royalties, licenses, etc.
- Storage charges in the country of export that are paid by the
- All escalation costs charged after the goods are ordered
- All selling costs such as commissions, etc that are charged
to the importer
- Assists are goods or services supplied by the importer to the
exporter free or at a reduced cost that were used in the production
of the goods.
3. Costs which may be deducted from the customs value are:
- Discounts for volume purchases, payment for the goods in advance
or within an agreed period (such discount must be shown on the
invoice and granted before importation)
- If goods were sold by the exporter on a duty and tax paid basis,
deduct the amount paid for duties and taxes
- Amount paid to the exporter for work that will be performed
in Lao PDR, such as construction, erection, assembly, maintenance
or technical assistance related to the imported goods (such costs
must be shown separately on the invoice or in a contract)
Other methods of valuing imports
The five other methods of valuation are more complex and the
necessary information may not be readily available. The following
is therefore only for the importer's information and, if it is
necessary to apply these methods the importer may wish to consult
with a customs officer to determine the value for duty.
Identical or similar goods method
Under these methods the value for duty is based on the customs
value of other identical or similar goods which have been previously
exported to Lao PDR, at or about the same time as the goods being
imported. The customs value can be adjusted to allow for differences
in the trade level of purchases and in the cost of transportation.
It is unlikely that the importer will be able to use these methods,
as it requires information on values declared to customs for imports
of identical or similar goods. Values for duty under these methods
is therefore usually calculated in conjunction with the assistance
of a customs officer.
Deductive value method
Under the deductive value method, the value for duty is based
on the most common selling price of goods imported into Lao PDR.
From this resale price is deducted an amount which represents
the average profit and general expenses involved in selling the
goods in the Lao PDR. Included in the general expenses involved
in the expenses will be items such as Lao PDR duties and taxes,
all transportation, warehousing, selling and distribution costs,
also any packaging or further processing costs in Lao PDR, should
also be deducted in calculating the value for duty.
The purpose behind this method is to determine what the cost
of the goods would have been had they been purchased, in the same
condition as when imported, from an unrelated exporter. This method
would only be used in situations such as goods being imported
on consignment or barter trade.
Computed value method
The computed value method is the cost of production of the imported
goods, plus an amount for normal profit and general expenses experienced
by the exporter, when selling the same type of goods to importers
in Lao PDR.
As most exporters are reluctant to release this information,
the use of this valuation method will generally be limited to
those importers who are related to the exporter and where the
exporter is the manufacturer of the goods being appraised.
If the other methods of valuation can not be used, the flexible
method must be applied. This method does not provide specific
rules, but stipulates that the rules of one of the other five
methods is applied in a flexible manner and that the information
used is available in the Lao PDR.
The importer of commercial goods into Lao PDR is responsible
for the self-assessment of the duty and tax liabilities on all
goods imported. This means that the importer or his authorized
agent must prepare all necessary documents for presentation to
Customs is responsible to ensure that all legislation governing
the importation and exportation of goods into and out of the Lao
PDR have been fully complied with. Customs is also responsible
to insure that all applicable duties and taxes have been paid.
Customs will also review customs declarations after release of
the goods and may issue notices for payment of additional, duties
and tax as a result of the review, or reassessment of value or
redetermination of tariff.
An importer has the right to request customs to reconsider any
reassessment of value and any redetermination of tariff classification.
Further, the importer has the right to appeal the customs reassessment
notice to higher authorities.
IV : Coding Instructions
I List of Customs Offices and Codes
II List of Country and Currency Codes
III List of Regional Customs Offices and Addresses
The Declaration Form
The declaration form or single administrative document is
used for all customs transactions; import, export or transit.
It must be complete to be acceptable in customs.
Click here to view a sample form
The declaration form has three segments.
1. In the first section(Boxes No.1-23) enter general information
on importer, exporter and declarant as well as transport and transaction
2. In the second section (Boxes No.24-42) enter details on the
item declared, including amount of duties and taxes payable or
3. Summary of Payment and Responsibility of Declaration Section.
It is presented in the form of (i.) a header sheet, which is
used to declare importation, exportation or in transit information
for each commodity item (ii.) continuation sheets to declare other
commodity items and (iii.) section sheet for official use.
Note. Declaration forms are on sale at all Regional Customs offices.
Instructions to fill each box of the form.
Box No.1 Declaration Regime
Inscribe one of the following codes to identify the type of transaction
the declaration is for:
Regime Code Description
10 Exportation of domestic Goods
14 Exportation under a drawback regime
20 Temporary Exportation
40 Importation of goods for Home consumption.
4A Importation of goods for diplomatic use, returning residents,
and humanitarian assistance; samples, educational materials and
certain religious articles.
4B Goods ex-warehoused to duty free shops
4C Goods ex-warehoused for exportation out of Lao PDR
45 Home Consumption of Goods after temporary admission
47 Home Consumption of Goods entered under a warehousing regime
50 Temporary Importation
62 Re-Importation of Goods Exported temporarily
70 Warehousing of Goods
Enter the code of the office where the declaration is presented.
See Annex I for a list of all customs offices and their codes.
Manifest /Airway bill number.
Enter the cargo control number from the air waybill if the goods
arrive or leave by air or from the manifest if goods arrive or
leave by any other mode of transport.
Declaration Number and Date.
Customs will assign the declaration number and the date when
the declaration is presented and registered with customs.
Box No.2 Exporter and Address
If you enter goods for exportation, indicate your name and address
as well as the taxpayer identification number (TIN) issued by
the Tax Department. If you have not yet been issued a TIN please
obtain a number from the nearest tax office and use it on all
subsequent customs declarations. Also include your office telephone
number. For diplomatic and personal exportations, leave the number
Box No.3 Gross Mass Kg.
Indicate the gross weight in kilograms of the entire consignment
of goods as declared on the manifest or air waybill.
Box No.4 Items
Indicate the total number of items as shown on the invoice.
Box No.5 Total Packages.
Indicate the total number of packages as declared on the manifest
or airway bill. In case of bulk cargo, indicate BULK only.
Box No. 6 Importer and Address
If you enter goods for importation, indicate your name and address
as well as the taxpayer identification number (TIN) issued by
the Tax Department. If you have not been issued a TIN please obtain
a number from the nearest tax office and use it on all subsequent
customs declarations. Also include your office telephone number.
For diplomatic and personal importations, leave the number field
Box No.7 Consignee.
If you are importing goods on behalf of another person, or the
other party holds title to the good at time of importation indicate
the name and address of the consignee as well as the TIN issued
by the Tax Department. Please contact the nearest tax office for
a number and use on all subsequent declarations, or obtain the
TIN number from the consignee if one has been issued to the consignee
by the tax department. For diplomatic importations, leave the
number field blank.
Box No.8 Declarant.
If you are a licensed agent authorized to transact business in
customs, enter the TIN issued by the Tax Department. If you do
not have a TIN, contact the nearest tax office.
Box No.9 Country of Consignment/Destination.
For importation, indicate the country and the code from where
the goods have been consigned.
For exportation, indicate the country and the code to where the
goods are exported or re-exported.
See Annex II: List of Country and Currency Codes.
Box No.10 Type of License.
Indicate the type of trade or industry license held by you.
Box. No.11 Delivery Terms.
Indicate the terms of delivery of goods either CIF for importation,
or FOB for exportation.
Box No.12 Total Invoice in Foreign Currency.
For importation, indicate the total amount of the invoice in
foreign currency. See list of Country and Currency Codes in Annex
Box No.13 Total Invoice in Local Currency.
Enter here the total value of the invoice in Kip by converting
the value declared in box No. 12 with the rate of exchange indicated
in box No.16. If there is only one item, this value should correspond
to the value declared in box no.38. If there are many items, the
total value should correspond to the total of values declared
in all the boxes no.38 on the Continuation sheets.
Box No.14 Total FOB (Exports)
Indicate the FOB value of the goods in foreign currency.
Box No. 14 Total FOB (Imports)
Enter the FOB value in foreign currency. (if known)
Box No.15 Total FOB Ncy (Import/Export)
For import, leave blank.
For export, indicate the FOB value of the goods in Kip.
Box No.16 Rate of Exchange.
Indicate the rate of exchange of the foreign currency to the
Kip and the code of the foreign currency. (The exchange rate shall
be that which is in force at time of importation, unless otherwise
Box No.17 Mode of Transport.
Indicate the mode of transport, the voyage number. Also the country
code of the nationality of the aircraft, truck or ship.
The codes for mode of transport are:
Box No.18 Port of Loading/Unloading.
For imports indicate the name and the code of the foreign country
where goods are loaded,
For exports, indicate the name and the code of the foreign country
where goods are destined.
See Annex II for a list of Country Codes.
Box No.19 Place of Shipping/ Landing.
For imports, indicate the place in Lao PDR where goods have arrived.
At export, or re-export, indicate the place in Lao PDR from where
the goods are exported or re-exported.
Box No.20 Entry/Exit Office.
Indicate the code of the Lao customs office where the declaration
is presented for clearance.
In a transit operation, indicate the code of the customs office
where the transit operation commences. Also indicate the code
of the exit customs office where the transit operations is to
Box No.21 Identification Warehouse (Leave blank until bonded
warehouses are established)
Indicate the code of the bonded warehouse where goods are to
be warehoused or ex-warehoused.
Box No.22 Financial and Banking Data.
Indicate the terms of payment of the transaction, as well as
the name of the bank and the branch where payment for the commercial
transaction is made.
Box No.23 Attached Documents.
Indicate the codes of attached documents, which support your
declaration. (Documents must be originals or certified as true
1234567891011 InvoiceManifestAirway billPacking ListCertificate
of Origin (If required)Phytosanitary Certificate (If required)Import
Permit from Ministry of Trade (If required)Import permit from
Ministry of Agriculture (If required)Import Permit from Ministry
of Heath (If required) Authorization from Department of Transport
(If required)If claiming duty and tax exemptions, documents authorizing
such exemptions must be presented with the declaration.
Box No.24 Marks, Numbers and Description of Goods
Indicate the marks and numbers of the packages as shown on the
manifest or airway bill.
If goods arrive or leave by containers, indicate the container
number as shown on the manifest.
The total number of packages should correspond to the total number
of packages indicated in box No.5.
Give a detailed description of the goods. Avoid, as far as possible,
trade names. Except in the case of vehicles and electronic devices,
provide make and model.
Box No.25 No. of Items.
Indicate the number of items on the invoice.
Box No.26 Tariff Code
Indicate the classification code of the commodity imported. This
classification code in based on the AHTN and must be eight digits.
Box No.27 Customs Procedure Codes.
(Leave blank at this time)
Box No.28 Country of Origin/Destination
For imports, indicate the code of the country of origin of the
goods imported, if the country of origin of the goods is different
from the country where the goods have been consigned.
Box No.29 Zone.
It the goods originate from ASEAN member countries and are
supported by a certificate of origin enter ASEAN. For other countries
enter GEN. At export enter XPT.
Box No.30 Valuation Code
Indicate the code of the valuation method used to determine the
customs value for duty.
There are six valuation methods and coded as follows:
Valuation Method Code
Transaction Method 1
Identical Goods Method 2
Similar Goods Method 3
Deductive Method 4
Computed Method 5
Flexible Method 6
Note: The transaction valuation method must be used as the primary
method for valuation if possible.
Box No.31 Gross Mass.
Enter the gross weight in kilograms for the item on the first
page only. The total weight of all items on the continuation sheets
in the declaration should be equal to the weight declared in box
no.3 of the general segment.
Box No.32 Net Mass.
Enter the net weight of the goods in kilograms for each item
declared. If a continuation sheet is used a net mass must be inscribed
for each item.
Box No.33 FOB Foreign Currency.
Enter the FOB value of the item in foreign currency (if known).
Box No.34 FOB Local Currency, only if transport and insurance
are not prepaid by exporter. If prepaid, enter the value that
includes transportation and insurance.
Enter the FOB value of the item in Kips, only if transport and
insurance are not prepaid by exporter. If prepaid, enter the value
that includes transportation and insurance.
Box No. 35 Freight.
Enter the amount of freight paid or payable for the item in Kip.
For a shipment of various items, the freight charges are apportioned
according to freight paid or payable and by weight. If freight
is prepaid by exporter and included in the value, mark the box
Box No.36 Insurance.
Enter the amount of insurance in Kip for the item.
For a shipment of various items, the insurance paid or payable
is to be apportioned.
If the insurance is prepaid by the exporter and included in the
value, mark the box "prepaid"
Box No.37 Other Costs.
Enter other costs and expenses incurred for the import of
goods and paid to the exporter for the imported goods.
Box No.38 Customs Value in Local Currency.
Enter the customs value for the item, which is the total of values
of boxes 33, 34, 35 and 36.
Box No. 39 Supplementary Unit/Quantity.
Some of the most common international units of quantity are as
Cubic Metre MTQ
Number of packs NMP
Square Metre MTK
Ten Pairs TPR
Enter any of the code, which describes the unit quantity of goods
imported/exported. If the units of imports or exports are not
included in this list, consult a customs officer for more detailed
Box No.40 Duty Payable.
Enter the amount of duties and taxes payable for the item declared
per category of duty, tax and excise.
Enter also the taxable base for each category of duty, tax and
excise. Duty rate is calculated on the Customs value. The tax
is calculated on the customs value plus the duty payable. The
excise tax is calculated on the customs value plus duty payable
plus tax payable.
For other items of the declaration, on the continuation sheets
enter the duty, tax and excise payable.
Box No.41 Permit Numbers.
Enter permit number and date of issue for the shipment, if required.
Box No.42 Previous Declaration.
If the declaration refers to a previous declaration, the registration
number and date of the previous declaration is entered here.
Present a copy of the previous declaration with the declaration
you have just prepared.
Responsibility of Declaration
You must enter your full name, indicate the capacity in which
you are acting. And sign the declaration.
You must also indicate the mode of payment by which duty and taxes
are to be paid.
After you have completed your declaration, you can now lodge
it at the designated customs office where your goods are held.
After customs review and approval of the declaration, please
make the payment of all applicable duties and taxes, and present
a copy of the payment receipt to the customs office where the
declaration was presented.
On receipt of the customs release note, present the release note
to the warehouse keeper for delivery of the imported goods and
sign for receipt of the goods or have the carrier sign for receipt.
of Customs Offices and Codes
of Country and Currency Codes
List of Regional Customs Offices and Addresses
Customs Declaration Form