Article 99. The customs authorities is an organization under the management of the Ministry of Finance with the following organizational structure:

- Department of Customs and divisions;
- Customs offices in provinces, the municipality and special zones;
- Border customs;
- Customs control posts;
- Mobile customs control units.
The organizational chart, work methods, insignias and uniforms of customs, identity card shall be governed by specific regulations outlined by the Government.

Chapter 2
Scope of Activities of the Customs Authorities

Article 100. Regular activities of the customs authorities are conducted within the customs radius. In certain necessary cases, as provided in Article 102 of this Law, customs officers may operate outside the customs radius.

Chapter 3
Criteria, Rights and Duties of Customs Officers

Article 101. All customs officers shall be qualified, have a clean personal history, be honest, organization conscious, disciplined, skilled and customs and laws and be in good health.

Article 102. In view of discovering smuggled goods, customs officers shall have the following rights:

- Physical search, search of goods, vehicles, identity cards or travel permits of individuals whether during the daytime or at nighttime within and outside the customs radius in case of suspicion;
- Order drivers of vehicles to stop for search in case of suspicion;
- Board crafts for search, monitoring and observe handing of goods. Navigators or owners of crafts shall cooperate with customs officers for searches on board;
- Enter the post office, including in the search room to inspect parcels under suspicion in the presence of post officers in accordance with the laws and regulation of the Lao People's Democratic Republic and international post federation agreement;
- Search building for smuggled goods in case such goods have been monitored without loosing them from sight, and such search as mentioned above shall strictly comply to the Law on criminal procedures;
- Wear and use weapons, devices and vehicles as provided in specific regulations;
- Request and receive cooperation and assistance from public organizations, the society, the population and receive legal protection;
- Executive other assigned rights and duties.

Article 103. In the performance of their duties, customs officers shall be entitled to demand and review documents related to customs at the following places and from the following person :

- Transport companies and representative companies and at other relevant premises;
- Customs declaration servicing persons and owners of import-export goods.

During inspection, customs officers shall have the right to retain necessary documents temporarily for facilitated work.

Article 104. In the performance of their duties, customs officers shall:

- Strictly implement instructions, customs regulations and law and other laws;
- Preserve documents and professional official confidentiality;
- Provide recommendations to persons, business persons and staff of various organizations on the implementation of the Customs Law;
- Outline measures to restrict and repress smuggling activities;
- Wear uniforms, insignias, present assignment cards, and adequate and correct attitude.

In certain necessary cases, customs officers may perform their duties undercover, but shall present their assignment cards to the searched persons.

Article 105. During the performance of their duties, customs officers abusing their rights and using their rights and duties for illegitimate personal interest or acting in a manner to disciplinary measures or penalties according to the laws and regulations