Article 56. Imported materials or belongings exempted from import duty include:
- Certain types of food for travelers;
- Certain family implements when changing residence;
- Certain type of materials obtained from inheritance;
- Belongings and presents of governmental delegations returning from abroad.
- Certain types and quantity of personal belongings of Lao students, pupils, civil servants and diplomats imported after termination of students, training or civil service abroad;
- Necessary devices for education and materials imported for noncommercial experimental production;
- Fuel remaining in tanks of motored vehicles;
- Fuel for international flights by Lao and foreign airplanes on the basis of agreement or mutual compensation;
- Non-salable samples;
- Presents, assistance materials, loans or debt serving by the Government.
- Humanitarian assistance materials;
- Specific defense and police equipment;
- Certain types of necessary religious items based on the concerned state agency's approval;

Article 57. Personal belongings of foreign diplomats and staffs of international organizations enjoying diplomatic privileges; belongings of embassies and international organizations appointed to the Lao People's Democratic Republic on the basis of approval from, the Lao Ministry of Foreign Affairs; accompanying items of high level foreign delegations invited by the Government shall be duty exempted or suspended on the basis of mutual compensation. In case of firm suspicion, customs officers many inspect such goods in the presence of their owners or authorized representatives, representatives from the Ministry of Foreign Affairs and representatives of the concerned state.

Personal belongings of foreign governmental agencies, international organizations and foreign non governmental organizations shall comply with the agreements signed between the Lao Government and the concerned organizations.

Article 58. Types in case of goods to be duty exempted or suspended shall be governed by separate regulations.

Article 59. In case of reliable information and if it may be firmly certified that diplomatic pouches contain prohibited items, statements shall be immediately sent back in coordination with representatives of the Ministry of Foreign Affairs and the relevant embassy staffs.