Lao People’s Democratic Republic
Peace Independence Democracy Unity Prosperity
Ministry of Finance
Department of Customs
No.09974/LDC
Vientiane Capital, dated 03 October 2023
Notification
To: - Directors of the Department of Customs
- Provincial, Vientiane capital director of department of customers, heads of customs checkpoints in provincial level throughout the country.
Subject: Management, Inspection, and Collection of Fees and Service Charges for
Cargo Trailers Entering and Exiting the Border Crossings of the Lao PDR.
- According to the Presidential Edict No. 002/POL, dated June 17, 2021, regarding fees and service charges.
- According to the Ministry of Finance Guidance No. 6472/MOF, dated December 28, 2021, on the implementation of Presidential Edict No. 002/POL, dated June 17, 2021, concerning fees and service charges for the tax sector.
- According to the Ministry of Finance Notification No. 2059/MOF, dated April 29, 2021, regarding the establishment and operations of the Customs Department.
The Department of Customs issues a notice as following:
In order to ensure the management of cargo vehicles (Trailer) that are registered correctly and completely in accordance with the regulations when entering and exiting through the border crossing of the Lao PDR in accordance with the regulations and guaranteeing the implementation of Presidential Decree No. 002/POL dated June 17, 2021 on fees and service charges and related legislation to be accurate, consistent, oriented, efficient, and collect revenue into the budget in a timely manner and with uniformity throughout the country.
The Department of Customs issues a notification:
1. Let customs officials at border crossings throughout the country pay attention to managing and inspecting the entry and exit of cargo vehicles (trailer truck) through border crossings in accordance with the authorization of the relevant sector, as well as collecting fees and service charges in accordance with Presidential Decree No. 002/POL and the instructions of the Ministry of Finance No. 6472/MOF and the regulations issued by the Customs Department in the past based on the international transport documents and the number of wheels of the trailer trucks as the basis for collecting fees and The service fee must be accurate, consistent and ensure that the income is not reduced or damaged.
2. To carry out the management and monitoring of cargo transport vehicles (tails) with the electronic system B53 to ensure strict monitoring of the entry and export of the country, as well as to collect service fees as defined in the regulations strictly;
3. Assign the information system management and planning division of the Customs Department to cooperate with banks that have a payment system at all border crossings throughout the country to follow the procedures for payment and handing over money according to regulations. For checkpoints that have not yet installed the system, the customs officials at the checkpoints must collect and carry out the procedures for ordering and handing over, accounting systems according to regulations.
4. Assign the heads of departments surrounding the Customs Department, the heads of provincial customs and capital city customs to focus on monitoring, inspecting and encouraging the implementation of customs officials at border crossings throughout the country to be effective and strict;
5. Assign the head of the border customs office to issue an appointment decision to assign the responsibility to customs officials to monitor, inspect, and manage cargo vehicles (tails) entering and exiting the border crossing to be accurate, oriented and clear according to the type of vehicle that is determined by the regulations;
6. This notice takes effect from October 16, 2023 onwards. All documents and content not specified in this notification must comply with the regulations set by the Ministry of Finance and the Department of Customs. They must continue to be implemented and used as in the past.
Therefore, this is to inform for strict implementation.
Director General
Phoukhaokham Vannavongxay
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