Removal of Guaranteed Goods
Article 28. The transportation of customs controlled goods
by and water and air from one place to another within the customs
territory shall be accompanied by guaranteed goods removal permits.
The removal of such goods may be guaranteed by a deposit of equal
value to the customs duties or may be guaranteed by a reliable financial
institution or legal entity or individual. The removal of prohibited
goods shall be accompanied by specific permits issued by the authoritative
Article 29. Importers or transporters shall strictly comply
to all wordings contained in the guaranteed goods removal permits.
Transporters shall present such removal permits to the customs officers
along used routes.
Article 30. As goods are delivered to the specified point
of destination, transporters shall immediately present removal permits
and guaranteed goods to the customs office for detailed customs
declaration according to the customs regime. Inspection of goods
shall proceed according to the rules and principles applicable at
the point of destination. if the customs duty remains payable, the
customs duty in totality and proceed similarly to import goods for
local consumption, except if such goods are categorized under other
Article 31. As customs officers certify that the specified
conditions have been fully and properly implemented, the agreement
contained in the guaranteed goods removal permits shall expire.
In case of cash guarantee, such guarantee shall be reimbursed to
Transportation though Foreign Territory
and Goods in Transit
Article 32. In necessary cases, locally produced goods and
import duty paid goods according to the rules and principles may
be removed from one place to another within the Lao People's Democratic
Republic through foreign territory. Such goods will be exempted
from export duty, and from exit and entry restriction rules.
The transportation of such goods shall be accompanied with guaranteed
goods circulation permits. If such goods do not belong to the category
of goods prohibited from export or exempted from export duty, their
transportation may be authorized by normal circulation permits.
Article 33. Transported commodities from abroad under the
transit regime through the Lao People's Democratic Republic to a
third country shall be accompanied with guaranteed transit goods
permits issued by the customs at the point of departure and will
be exempted form customs duties according to specific regulations.
Owners or transporters of transit goods shall present guaranteed
transit goods transport permits to customs officers along used routes
and the border customs at the point of export.
The guarantee agreement contained in the guaranteed transit goods
transport documents shall expire only when certified by border customs
officers at the point of export that such goods have exited from
the Lao People's Democratic Republic. Guarantee
Agreements shall be terminated specifically for the actual quantities
and types of goods exported from the Lao territory only.
Article 34. The warehouse regime is a regime for the storage of
locally produced or import goods which are to be exported by business
operators or locally consumed, for a definite period of time with
customs duty suspension and under the control of the customs authorities
pending the implementation of the customs regime.
Warehouses included in the warehouse regime includes 4 categories:
- Real warehouse;
- Special warehouse;
- Fictive warehouse;
- Industrial warehouse;
Businessmen shall be authorized to use the warehouse regime according
to conditions outlined by Government.
The Minister of Finance shall authorize the establishment of warehouse
regime, and outline regulations on warehouse construction sites,
their organization, the use, the supervision and the determination
of the storage period for each type of goods.
Article 35. Real warehouses store general goods pending
their removal from the warehouse according to the customs regime
and under the supervision of the customs authorities.
Article 36. Special warehouses store the following types
- Live animals;
- Goods under restriction of entry or under special supervision;
- Goods hazardous to health, lacking sanitation or hazardous to
In addition to the above mentioned goods, the Minister of Finance
will determine separately other types of goods.
Article 37. Fictive warehouses are duty free shops under
contract for sale of goods to outgoing travelers and according to
Article 38. Industrial warehouses store goods imported by enterprises
for assembly, improvement, processing or repair and then re-exported
within a definite period of time.
Article 38. Industrial warehouses store goods imported by
enterprises for assembly, improvement, processing or repair and
then re-exported within a definite period of time
Article 39. Goods restricted from entry and transit through
the Lao People's Democratic Republic may be stored in any above
warehouse but shall be exported within a definite period of time.
Customs authorities are entitled to prohibit the storage of certain
goods in warehoused if such commodities are seen as detrimental
to health, the environment and warehouse operations.
Article 40. Customs officers are entitled to control the
inventory and goods in warehouses at any time if deemed necessary.
In case it is proven by custom officers that stored goods are missing
or do not confirm to the initial declaration, the warehouse owner
shall be responsible for the payment of duty at the applicable rate
on the day the loss is observed and for other liabilities according
to the laws and regulations.
Article 41. The removal of goods from one warehouse to another,
to the custom-house or re-exported shall be accompanied with a guaranteed
goods removal permit.
Article 42. In case it is required to remove goods stored
in warehouse under duty holiday regime for domestic consumption,
the owner of such goods shall pay duties at the applicable rate
on the day the detailed duty declaration for consumption is registered.
Temporary Importation and Exportation
Article 43. Goods classified under
the regime of temporary importation include:
- Imported goods for any purpose then re-exported in the original
quantity and condition;
- Imported goods for processing, assembly into finished products,
improvement and repair, then re-exported;
- Goods classified under the temporary import regime will be exempted
from duty at their importation and re-exportation according to outlined
regulations and principles.
Article 44. For the temporary importation of goods, importers
shall sign a contract in the temporary import declaration whereas
such goods shall be re-exported or entered in the warehouse system
or in the duty free zone pending their re-export and shall fully
comply to the conditions provided by the law and regulations on
Article 45. Customs duty shall be paid for remains from
processing, improved or finished products not corresponding to the
required conditions for re-export which shall be used or sold within
Article 46. The customs authorities shall outline conditions
for temporary export of goods for improvement or addition. At the
re-import, customs duty shall be paid on the basis of the improvement's
Temporary Import and Export of Personal Belongings
Article 47. The people temporarily entering the Lao People's
Democratic Republic with non-prohibited personal belongings shall
be exempted from customs duties provided such goods are re-exported
within the authorized period of stay in the Lao People's Democratic
Republic as provided in guaranteed declarations. Details will be
Article 48. The people temporarily exiting from the Lao
People's Democratic Republic may temporarily take their personal
belongings without paying customs duties.
For temporary export, exporters shall declare such personal belongings
in forms provided by the customs authorities.
Article 49. Regarding certain prohibited personal belongings,
exporters shall be authorized to export before their departure only
when approved by the authoritative state agencies and as a third
person guarantees that such belongings shall return in their original
number and conditions.
In case exported belongings are not re-imported,
exporters or guarantors shall be liable the laws.
Specific Regime for Certain Types of Goods
Article 50. The customs radius is the customs officers'
control area which covers up to thirty kilometers from the border
into the customs territory. However, in view of ensuring control
and the restriction of illicit trafficking, the customs radius may
be extended as approved by the Government.
Any circulation of goods within the customs radius shall be accompanied
with goods circulation permits issued by the customs authorities.
Article 51. Within the customs radius, as well within the
customs territory, no family shall be allowed to store, retain or
possess goods in excess to the family's need, except if a family
id in possession of documents certifying their lawful acquisition.