Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into Laos Either by a private individual or a commercial entity.
The valuation method is CIF.
- The sum of the value of the imported goods and the cost of shipping and insurance.
- Along with Import dutyA tax charged on certain goods which are brought into a coun..., import goods are also subjected to VAT and Excise Duty.
Below is the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for Laos :
| Duty Rates | Average Duty Rate | Sales Tax(GST) | Threshold on goods |
|---|---|---|---|
| 5% to 40% | 11.27% | ST = 10% VAT = ST * (CIF + Duty+ other taxes) |
No thresholds. |
NOTE
- As there is no threshold, all the products are subjected to duty and other taxes irrespective of their values.
- Duty rates are based on the Association of Southeast Asian Nations (ASEAN) harmonised tariffA government tax on imported and exported goods. nomenclature for imports from ASEAN member countries (ASEAN TradeThe buying and selling or exchange of goods and services. Th... in Goods Agreement [ATIGA]).
- Lao PDR has also signed free tradeThe buying and selling or exchange of goods and services. Th... agreements (FTAs) with ASEAN dialogue countries: Australia and New Zealand (under their Closer Economic Relations FTA), China, India, Japan, and Korea; otherwise, normal rates are applied. Duty rates range between 0% and 40%, depending on whether the goods are ASEAN or other source.
Below is the Excise duty in Laos :
| Products | Rates for 2016-2017 | Rates for 2018-2019 | Rates for 2020 and after |
|---|---|---|---|
| Fuel: | |||
| Gasoline (super) | 35% | 39% | |
| Gasoline (normal) | 30% | 34% | |
| Diesel | 20% | 24% | |
| Jet fuel | 10% | 14% | |
| Lubricants, hydraulic oil, grease, and brake oil | 5% | 9% | |
| Compressed natural gas for vehicles | 10% | ||
| Liquor or alcoholic drinks: | |||
| Liquor or drinks with alcoholic content of 20 percent and over | 30% | 50% | 70% |
| Liquor, wine and other drinks with alcoholic content under 20 percent | 25% | 45% | 60% |
| Beer | 50% | ||
| Ready-made drinks: | |||
| Soft drinks, sodas, mineral water, fruit juices and other similar drinks | 5% | ||
| Stimulant drinks | 10% | ||
| Cigarettes: | |||
| Cigars | 30% | 45% | 60% |
| Cigarettes in packages | 30% | 45% | 60% |
| Tobacco | 15% | 25% | 35% |
| Others | 30% | 45% | 60% |
| Crystal items or crystal adornments | 20% | ||
| Carpets with a value of LAK1 million or more | 15% | ||
| Furniture sets (sofas) with a value of LAK10 million or more | 15% | ||
| Perfumes and cosmetics | 20% | ||
| Playing cards and gambling materials if authorized by the relevant sectors | 90% | ||
| Traditional rockets, fireworks, firecrackers if authorized by the relevant sectors | 80% | ||
| Vehicles: | |||
| Motorcycles: | |||
| With engine volume of 110 cc and lower | 20% | ||
| With engine volume of 111-150 cc | 30% | ||
| With engine volume of 151-250 cc | 40% | ||
| With engine volume of 251-500 cc | 60% | ||
| With engine volume of 501 cc or more | 80% | ||
| That use clean energy | 5% | ||
| Motorbike spare parts | 5% | ||
| Transport vehicles: | |||
| Vehicles using fuel: | |||
| With engine volume of 1,000 cc and lower | 25% | ||
| With engine volume of 1,001-1,600 cc | 30% | ||
| With engine volume of 1,601-2,000 cc | 35% | ||
| With engine volume of 2,001-2,500 cc | 40% | ||
| With engine volume of 2,501-3,000 cc | 45% | ||
| With engine volume of 3,001-4,000 cc | 70% | ||
| With engine volume of 4,001-5,000 cc | 80% | ||
| With engine volume of 5,001 cc or more | 90% | ||
| Vehicles using clean energy | 10% | ||
| Small transport vehicles (2-door pick-ups, trucks): | |||
| using fuel | 10% | ||
| using clean energy | 5% | ||
| Medium transport vehicles: | |||
| using fuel | 8% | ||
| using clean energy | 5% | ||
| Large transport vehicles: | |||
| using fuel | 5% | ||
| using clean energy | 3% | ||
| Vehicle spare parts | 5% | ||
| Accessories for vehicles | 20% | ||
| Speedboats, yachts, motorboats, including their spare parts and accessories | 20% | ||
| Satellite television signal receivers, audio-video players, cameras, telephones, audio-video recorders, musical instruments,including their components and accessories | 20% | ||
| Electrical appliances, including air conditioners, washing machines, vacuum cleaners | 20% | ||
| Billiard tables, snooker tables, bowling equipment, football playing tables | 30% | ||
| All kinds of game players | 35% |
Please refer detailed information of excise duty for Laos here.
