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Part 12 : Final Provisions
 

Article 106. This Customs Law replaces the Decree No. 47/CCM, dated 26/6/1989, of the Council of Ministers on the State Tax Regime alone.

Article 107. The Government of the Lao People's Democratic Republic shall issue detailed provisions on the implementation of this Law.

Article 108. This Law is effective ninety days after its promulgation by the President of the Lao People's Democratic Republic.