2.1 Duty Free Allowances
Any traveler arriving at an international airport or at any other
international border port, excluding a crew member or a traveler
below the age of 16, shall be allowed to import free of import
duties and taxes the following goods, in addition to necessary
wearing apparel and personal effects including personal jewelry:
a) 1 liter of sprits and 2 liters of wine
b) 200 cigarettes or 50 cigars or 250 grams of tobacco
c) ¼ liter of toilet water and 50 grams of perfume
d) Used hand carried equipment and tools for the professional
use of a traveler.
e) One used camera or video camera with 10 rolls of film
f) One used cine-camera
g) One used audio-cassette recorder
h) One used radio receiver
i) Used articles for sport and a camping tent with accessories.
j) One used perambulator.
The duty free allowances are granted on only items presented
by the traveler at the time he is returning from a journey abroad.
A traveler is not allowed to request duty free treatment on some
items in exchange of other items imported by him. For example,
a traveler will not be granted duty free allowances on two liters
of whisky though he may not have brought in other items included
in the duty free allowances. Articles purchased duty free situated
in the duty free shops situated in the arrival/departure lounges
shall also be included in the duty free allowances. Purchases
made in excess of duty free allowances are liable to payment of
duty and taxes.
Duty or tax exemption shall not be extended to arms and ammunition,
furniture, motor vehicles and motorcycles.
In addition, any traveler importing goods of a strictly non-commercial
nature up to a value of USD 50 shall be exempted from payment
of duty and taxes. A non-commercial importation is occasional,
and consists only of goods for personal use or for consumption
by the traveler or his family or to be disposed of by the traveler
as gifts in Lao P.D.R, and is not by its nature or quantity imported
for commercial purposes.
Travelers, including truck drivers in international transport,
who cross the border frequently shall not be allowed the allowances
described above.
Persons below the age of 16 are not allowed to import cigarettes
and spirits or wine.
A traveler may be allowed to pay duty on a portion only of
the dutiable goods in his baggage provided that any goods not
cleared shall be left in the customs warehouse and cleared only
when all duties and taxes have been paid. A receipt note shall
be issued to the traveler whenever his goods shall be left in
a customs warehouse which shall be removed not later than 15 days
after receipt.
Unaccompanied baggage of a traveler, but not manifested,
and covered by his declaration shall be dealt in the same manner
as baggage accompanying a traveler. However, proof may be required
to the effect that the person concern is a traveler.
A complete written goods declaration shall be made for goods
which constitute an importation or exportation of a commercial
nature and which exceed in value and in quantity the limits laid
down in this decree. However, a traveler may declare goods for
re-exportation for which a receipt shall be issued. In such cases,
re-exportation shall be allowed by the customs officer in charge
of the International Airport.
2.2 Payment of Duty and Taxes
Calculation of duty and taxes shall be made by the officer on
the Traveler Declaration Form after the traveler has made his
declaration regarding the goods and the values. The officer shall
calculate the amount of duty and taxes payable for each item or
items declared per category of duty, tax and excise. Customs duty
is calculated on the value(s) declared, excise is calculated on
a base which is customs value plus the duty payable. Tax is calculated
on a taxable base which is the customs value plus duty payable
plus excise.
If there are many items on the declaration, continuation sheets
may be used to calculate duty, excise and tax payable.
A traveler may be allowed to pay duty on a portion only of the
dutiable goods in his baggage provided that any goods not cleared
shall be left in the customs warehouse and cleared only when all
duties and taxes have been paid. A receipt note shall be given
to the traveler whenever his goods are left in a customs warehouse
and which shall be removed not later than 15 days after receipt.
2.3 Unmanifested Baggage of a Traveler
Unaccompanied baggage of a traveler, but not manifested, and
covered by his declaration shall be dealt in the same manner as
baggage accompanying a traveler. However, proof may be required
to the effect that the person concerned is a traveler.
2.4 Manifested Baggage of a Traveler
Manifested luggage arriving by the same plane as the traveler
may be delivered without entry provided it is transferred to the
arrival lounge and cleared in the presence of he traveler.
The manifested baggage of a traveler and his personal effects
imported after his arrival are to be released only after a proper
declaration has been made and any duty and taxes due thereon have
been paid.
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