Customs Duty Calculator

Laos – Customs and Import duty tax calculation method

Customs Duties or Import duty 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 duty, import goods are also subjected to VAT and Excise Duty.

Below is the Duty and Sales tax 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.


  • 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 tariff nomenclature for imports from ASEAN member countries (ASEAN Trade in Goods Agreement [ATIGA]).
  • Lao PDR has also signed free trade 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
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%
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%
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.