Laos Customs Import Duty & VAT Calculator
Determine CIF valuation import tariffs under the ASEAN Harmonized Tariff Nomenclature (AHTN), ATIGA preferential rates (0%-5%), and 10% statutory import VAT in Lao Kip.
📦 ຂໍ້ມູນການນຳເຂົ້າສິນຄ້າ (Import Parameters)
📊 ລວມພັນທະພາສີ ແລະ ອາກອນ (Tax Summary)
| ລາຍການພັນທະ (Tax Line) | ອັດຕາ | ຈຳນວນເງິນ (LAK ₭) |
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❓ ຄຳຖາມທີ່ພົບເລື້ອຍດ້ານກົດໝາຍ (FAQ)
What customs tariff rules apply to imports into the Lao PDR?
Imports into Laos are governed by Customs Law No. 81/NA and the ASEAN Harmonized Tariff Nomenclature (AHTN). General MFN tariffs range from 0% to 40% depending on the goods category, while imports originating within ASEAN qualify for 0% to 5% preferential rates under the ASEAN Trade in Goods Agreement (ATIGA Form D).
What is the statutory import VAT rate in Laos?
Under the amended Value Added Tax Law, the statutory VAT rate on imported commercial goods is 10% (restored from 7%). Import VAT is calculated as: VAT Base = CIF Customs Value + Import Customs Duty + Excise Tax (if applicable).
What administrative processing fees apply at Lao customs checkpoints?
Import declarations incur customs declaration processing fees, ASYCUDA World electronic processing charges (~100,000 to 250,000 LAK), and border inspection fees depending on port of entry (e.g. Thanaleng Dry Port or Friendship Bridges).
Are any commodities exempt from customs duties in Laos?
Exemptions apply to raw materials and capital machinery imported by registered investment projects inside Special Economic Zones (SEZs), agricultural inputs (seeds, fertilizers), approved humanitarian goods, and personal effects within statutory duty-free allowances.
What items face excise tax upon importation into Laos?
Excise taxes apply to passenger motor vehicles, fuels, alcoholic beverages, wine, beer, tobacco products, and sugary beverages, with rates ranging from 5% to over 90% based on engine displacement and product type.
Engr. Muhammad Shahzad
Verified Southeast Asian Statutory Systems SpecialistChartered Systems Engineer and Public Finance Modeler. Specializing in ASEAN labor frameworks (Lao Labor Law No. 43/NA), National Social Security Fund (NSSF) retirement schedules, Tax Law No. 67/NA profit and income tax matrices, and Électricite du Laos (EDL) energy tariff models under Lao PDR statutes.