INDEX

Article 01 Abolishment of Customs Tariff of Lao PDR under AHTN 2007/1
Article 02 Promulgation of the implementation of Customs Tariff of Lao PDR under AHTN 2012
Article 03 The Customs Tariff of Lao PDR under AHTN 2012 consists of 21 Parts, 97 Chapters while Chapter 77
Article 04 To assign the Ministry of Finance to issue the instruction
Article 05This Decree shall become effective 

Lao People’s Democratic Republic
Peace Independence Democracy Unity Prosperity

Prime Minister        No.08/PM
Vientiane Capital, dated January 10, 2013

Decree on the Promulgation of the Implementation
of the Customs Tariff Lao PDR under AHTN 2012

 

-        Pursuant to the Law of Lao PDR Government No. 02/NA, dated May 6, 2003.
-        Pursuant to the Customs Law No.04/NA, dated December 20, 2011
-        Pursuant to the Proposed Letter of Finance Minister No. 3453/MoF, dated December 5, 2012.

The Prime Minister Issues this Decree:

Article 01

Abolishment of Customs Tariff of Lao PDR under AHTN 2007/1 promulgated to be implemented under the Prime Minister’s Decree No. 258/PM, dated August 28, 2009. Top

Article 02

Promulgation of the implementation of Customs Tariff of Lao PDR under AHTN 2012 and replacement of Customs Tariff of Lao PDR under AHTN 2007/1 promulgated to be implemented under the Prime Minister’s Decree No. 258/PM, dated on August 28, 2009. Top

Article 03

The Customs Tariff of Lao PDR under AHTN 2012 consists of 21 Parts, 97 Chapters while Chapter 77 is reserved for some items for future use.

  • The principles of HS classification is basically determined by the four digit level and six digit level of the World Customs Organization while the Customs rate for imported goods shall be classified at the eight digit level of AHTN.
  • AHNT 2012 version consists of 9,558 tariff lines. Top

Article 04

To assign the Ministry of Finance to issue the instruction on the General Rules of Interpretation on the classification of goods and to ensure the uniform application nationwide. Top

Article 05

This Decree shall become effective as from the date of signature. Top

Prime Minister of Lao PDR

Thongsing THAMMAVONG 

 

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