Article 1. the taxation law provides rules and principles on the import, export and circulation of commodities within the Lao People's Democratic Republic in view of protecting, encouraging the local production of commodities and services, promoting the local production of commodities and services, promoting investments and exothermal cooperation, promoting export, ensuring state budget revenues and contributing to the national economic development'

Article 2. within the customs territory which covers the total territorial integrity of the Lao People's Democratic Republic, all persons, organizations and economic sectors without differentiation of nationality, shall strictly comply with the Lao customs laws and regulations, including the international customs treaties entered by or acknowledged by the Government of the Lao People's Democratic Republic.

Article 3. Universal duties shall be paid for goods exported out of or imported into the Lao People's Democratic Republic according to the rules and principles as provided in the tariff code adopted by the National Assembly, except in case of goods categorized under the regime of duty suspension or exemption; The provided tax rates may not be increased or reduced in any way.

All types of exported, imported or circulated goods within the country shall be controlled by customs officers, except in cases provided in Articles 57 and 59 of this Law.

Article 4. In necessary and urgent cases for the preservation of the interest and in conformity with the periodical national economic conditions, the President of the Republic may issue decrees on duty rates for certain categories of goods or modify ad values duties as provided in the Tariff Code into a definite duty rate and determine an area as duty free zone.

Article 5. Each issued customs provision and regulation shall be binding thirty days from the day it is published in the official Gazette.

Chapter 2
Types of Goods and Country of Origin

Article 6. All type of export or import goods shall be declared according to the code number and type of goods provided in the Tariff code.

Article 7. Regarding certain types of import or export goods, the President of the Republic will issue a decree on special duty rates for countries with which there is reciprocity. The determination of a special duty rates could be could be vested on the goods' country of origin. The country of goods is the country harvesting, exploiting or producing such goods.

Chapter 3
Value of Goods,
Prohibited Goods

Article 8. The declared export value is the actual value of goods delivered to the customs border station at the point export exclusive of customs duties.

Article 9. The declared import value is the actual value of delivered goods to the Lao border inclusive of the goods' value and others costs, such as : insurance and transport costs at which buyers and sellers have agreed to transact.

Article 10. Prohibited goods are goods prohibited by the State from export or import, or goods categorized in limited quantity, under regulations on quality, packaging or other specific regulations.