|Procedure Name||Customs Clearance for Imports (General)|
This procedure is generally applicable for all types of goods imported into Laos for domestic consumption under the IM4 Customs regime.
However, different types of goods may require different supporting documents to be presented to Customs together with a declaration. Please check this website or with the relevant authorities if you are in doubt as to whether a specific permit or license is required.
At present, this regulation is currently applied at every border post, except for 11 Lao International border check points, such as the Thanaleng border post, Namphao International border check point, Deansavanh International border check point, Botean International border check point, Houayxay International border check points, Second Friendship Bridge border check point, Vangtao International border check point, Nam Xouy Int where the International border check point, Nam Leuang Friendship bridge border check point, Third Friendship border check points, Wattay International border check point, which the ASYCUDA is applied. Click here to view regulation on custom payment at those 11 posts.
Transport documents must be submitted to Customs within 24 hours of the arrival of the goods at the border.
Transport documents are the commercial documents that describe the contents of the craft or vehicle that transports the goods and that arrives at the border post. These could be a manifest (in the case of air cargo), a transport notice, a load or packing list or a copy of the export declaration in the case of road vehicles.
A declaration must be submitted within 15 days from the date of lodgement of the transport documents.
A declaration must be submitted using Form ACDD. A duly authorized ACDD form can be collected from the Customs office at the border post.
An Import License is issued by the Department of Import and Export of the Ministry of Industry and Commerce for those goods that are subject to licensing requirement. Click here to view the procedure for obtaining an Import License.
For certain categories of goods (e.g. livestock, certain agricultural products, pharmaceuticals, etc.) it will be necessary to submit the relevant permit or license issued by the competent authority. Click here to view a list of the requirements applicable to these products.
If an irregularity results in an amendment of the declaration the trader may proceed with the clearance process. If an irregularity is deemed to constitute a serious offence, Customs may decide to take the appropriate enforcement action.
Currently payment of duties may be only be made in cash.
|Title||Description||Created Date||Updated Date||Issued By||Download|
|ACDD (Customs Declaration)||Customs Declaration||04-02-2012||11-08-2014||Ministry of Finance|
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