Currently, Lao PDR Trade Portal provides tariff code and its rate based on the most recent version of Tariff Nomenclature of Lao PDR (2016) that determine the normal import tariff rates and reduced duty rates under Free Trade Agreement which Lao PDR is bound, namely: Word Trade Organization (MFN), ASEAN Trade In Goods Agreement (ATIGA), ASEAN-China Free Trade Agreement (ACFTA), ASEAN-Korea Free Trade Agreement (AKFTA), ASEAN-India Free Trade Agreement (AIFTA) and ASEAN-Australia & New Zealand (AANZFTA). In addition, we also provide export tariff for some commodities that being specified in the Edict No. 002/OP, dated 27 April 2012.
Lao PDR is using ASEAN Harmonized Tariff Nomenclature 2012 (AHTN 2012) and Harmonized Coding System (HS Code) of World Customs Organization (WCO). The Tariff Nomenclature will be revised every 5 years in order to respond to the change of technology and new emerging products.
The Tariff Nomenclature 2012 consists of 21 Sections, 97 Chapters and is divided into 04 levels:
1. 1,224 Headings (4 digit-level);
2. 5,205 Sub-headings (6 digit-level);
3. 9,558 Sub-heading (8 digit-level); and
4. 9,724 Sub-headings (10 digit-level).
The code for the determination of duty and tax rates is based on the Sub-heading at 10-digit level.
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