Lao People’s Democratic Republic
Peace Independence Democracy Unity Prosperity
No. 001/PS
Vientiane Capital, 28 August 2023
Presidential Decree of the Lao People’s Democratic Republic
On the List of Products and Export Tax Rate
- Pursuant to the Constitution of the People’s Democratic Republic, No. 63/NA, dated 08 December 2015;
- Pursuant to the Law on Customs (Amendment) No. 81/NA, dated 29 June 2020;
- Pursuant to the Proposal of the National Assembly Standing Committee, No. 15/NAC, dated 17 March 2023.
The President of the Lao People’s Democratic Republic Issues the Presidential Decree:
Chapter 1
General Provisions
Article 1: Purpose
This decree determines the principles and rules regarding the list of goods, export tax rates, and calculation methods to centralize and standardize the receipts of export taxes throughout the country. It is aimed at ensuring accurate, complete, and timely tax revenue collection into the state budget and contributing the national socio-economic development.
Article 2: List of Goods and Export Tax Rates
The list of goods and export tax rates refer to the goods that are subject to export taxes at the rates specified in this decree.
Article 3: Principles for Determining the Export Tax Rates
The principles for determining export tax rates are as follows:
1. Align with national policies, strategic plans, laws, and the context of countries’ social-economic growth at all stages;
2. Promote domestic production and increase the value of exports;
3. Ensure sustainable development through efficient use and long-term preservation of natural resources;
4. Determine a single tax rate throughout the entire country.
Article 4: Goods Exempted from Export Tax
The following goods are exempted from export tax:
1. Agricultural products derived from production, cultivation, breeding, and processing;
2. Industrial goods that have undergone manufacturing or processing into finished products;
3. Handicraft products;
4. Goods not included in the list specified in Article 6 of this Decree.
For other types of mineral products not specified in this Decree, export taxes shall be collected in accordance with the tax rates specified in Article 6, paragraph two of this Decree.
Article 5: Scope of Application
This Decree applies to both domestic and foreign individuals, legal entities or organizations regarded to the export of goods specified in this Decree.
Chapter 2
Export Tax Rates
Article 6: Export Tax Rates
The export tax rates shall be implemented as follows:
No. AHTNCODES DESCRIPTIONS Export Tax Rates (%)
Main code Sub-code
A B C D E F
06.01 Bulbs, tubers, tuberous roots, corns, crowns and
rhizomes, dormant, in
growth or in flower; chicory plants and roots other than roots of heading 12.12.
1 0601.10.00 00
- Bulbs, tubers, tuberous, roots, corms, crowns and rhizomes, dormant 30
2 0601.20.00 00 - - Chicory plants 30
3 0601.20.20 00 - - Chicory roots 30
4 0601.20.90 00 - - Other 30
06.02 Other live plants
(including their roots), cuttings and slips;
mushroom spawn.
5 0602.20.00 00 - Trees, shrubs and bushes, grated or not, of kinds which bear edible fruit or
nuts 60
6 0602.30.00 00 - Rhododendrons and
azaleas, grafted or not 60
0602.90 00 - Other
7 0602.90.10 00 --Rooted orchid cuttings and slips 10
8 0602.90.90 00 - - Other 10
06.03 - Frech:
9 0603.13.00 00 - - Orchids
30
10 0603.19.00 00 -- Other 5
11 0603.90.00 00 - Other
5
09.08 Nutmeg, mace and
cardamoms.
- Nutmeg:
12 0908.11.00 00 - - Neither crushed nor 10
13 0908.12.00 00 - -Crushed or ground
10
- Mace:
14 0908.21.00 00 - - Neither crushed nor 10
15 0908.22.00 00 - -Crushed or ground
10
- Cardamoms:
16 0908.31.00 00 - - Neither crushed nor 10
17 0908.32.00 00 - -Crushed or ground
10
12.11 Plants and parts of plants (including seeds and primarily in perfumery, in
fruits), of a kind used
pharmacy or for insecticidal, fungicidal or similar purposes, fresh,
chilled, frozen or dried,
whether or not cut, crushed or powdered.
1211.20 00 - Ginseng roots:
18 1211.20.10 00 -- Fresh or dried 60
1211.50.00 00 - Ephedra 60
1211.90 00 - Other:
-- Of a kind used primarily in pharmacy:
20 1211.90.13 00 ---Rauwolfia serpentina roots 60
21 1211.90.15 00 --- Liquorice roots 60
22 1211.90.18 00 --- Other, in cut, crushed or powdered form 60
23 1244.90.19 00 --- other 60
--- other
24 1211.90.91 00 - - - Pyrethrum, in cut,
crushed or powdered form 60
25 1211.90.92 00 - - - Pyrethrum, in other forms 60
26 1211.90.94 00 - - - Sandalwood chips 60
27 1211.90.95 00 - - - Agarwood (Gaharu) 60
28 1211.90.97 00 - - - Bark of persea (PerseakurziiKosterm)
60
29 1211.90.98 00 --- Other, in cut, crushed or powdered form 60
30
1211.90.99
--- other
70
13.01 Lac; natural gums, resins, gum-resins and oleoresins (for example: balsams).
31 1301.20.00 00 -Gum Arabic 30
1301.90 -Other:
32 1301.90.40 -- Lac 30
33 1301.90.90 00 - Other:
30
14.01 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).
34 1401.1000 00 -Bamboos 15
- Rattans
35 1401.20.10 00 --Whole 40
---Split-core
36 1401.20.21 00 --- Not exceeding 12 mm in diameter 40
37 1401.20.29 00 --- Other: 40
38 1401.20.30 00 --- Split-skin 40
39 1401.20.90 00 -- Other 40
40 1401.90.00 00 - Other 30
25.01 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-
flowing agents; sea water.
41 2501.00.20 00 - Unprocessed rock salt 5
- Other:
42
2501.00.91 00 -- With sodium chloride content more than 60 % but less than 97 %, calculated on a dry basis, fortified with iodine
5
43 2501.00.93 00 -- With sodium chloride content 97 % or more, calculated on a dry basis
5
44 2501.00.99 00 -- Other 5
45 25.02 2502.00.00 00 Unroasted iron pyrites 10
46 25.03 2503.00.00 00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur 5
25.04 Natural graphite.
47 2504.10.00 00 -In powder or in flakes 5
48 2504.90.00 00 - Other 5
25.05 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26.
49 2505.10.00 -Silica sands and quartz sands10 10
50 2505.90.00 -Other 10
25.06 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by
sawing or otherwise, into blocks or slabs of a rectangular (including
square) shape.
51 2506.10.00 00 - Quartz 10
52 2506.20.00 00 - Quartzite 10
53 25.07 2507.00.00 00 Kaolin and other kaolinic clays, whether or not calcined.
10
25.08 Other clays (not including expanded clays of heading 68.6), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earth
54 2508.10.00 00 - Bentonite 5
55 2508.30.00 00 - Fire-clay 5
2508.40 -Other clays:
56 2508.40.10 00 – Fuller’s earth 5
57 250840.90 00 -- Other 5
58 2508.50.00 00 Andalusite, kyanite and sillimanite 5
59 2508.60.00 00 - Mullite 5
60 2508.70.00 00 - Chamotte or dinas earths 5
61 25.09 2509.00.00 00 Chalk. 5
25.10 Natural calcium
phosphates, natural aluminium calcium
phosphates and phosphatic chalk.
2510.10 - Unground:
62 2510.10.10 00 - - Apatite 10
63 2510.10.90 00 -- Other 10
2510.20 - Ground:
64 2510.20.10 00 - - Apatite 10
65 2510.20.90 00 -- Other 10
25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite),
whether or not calcined, other than barium oxide
of heading 28.16.
66 2511.10.00 00 - Natural barium sulphate (barytes) 5
67 2511.20.00 00 - Natural barium carbonate (witherite) 5
68 25.12 2512.00.00 00 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite)
and similar siliceous earths, whether or not
calcined, of an apparent
specific gravity of 1 or
less.
5
25.13 Pumice stone; emery; natural corundum, natural abrasives, whether or not heat-treated.
69 2513.10.00 00 - Pumice stone 10
70 2513.20.00 00 - Emery, natural corundum, natural garnet and other natural abrasives 10
71 25.14 2514.00.00 00 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 5
- Marble and travertine:
72 2515.11.00 -- Crude or roughly trimmed 5
25.15 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
- Marble and travertine:
- - Crude or roughly trimmed
--Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
73 2515.1210 - - - Blocks 5
74 2515.12.20 - Slabs 5
75 2515.20.00
00 - Ecaussine and other calcareous monumental or building stone, alabaster. 5
76 251520.00 00 Pogodite 7
25.16 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
- Granite
77 2516.11.00 00 - - Crude or roughly trimmed 5
2516.12 - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
78 2516.12.10 00 - - - Blocks 5
79 2516.12.20 - Slabs 5
2516.20 - Sandstone:
80 251620.10 00 - - Crude or roughly trimmed 5
81 2516.2020 00 - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 5
82 2516.90.00 - Other monumental or building stone 5
25.17 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated. 10
83
2517.10.00 - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated 10
84
2517.20.00 - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10
10
85 2517.30.00 00 - Tarred macadam 10
- Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated
86 2517.41.00 - - of marble 5
87 2517.49.00 -- Other 5
25.18 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.
88 2518.10.00 00 - Calcined or sintered dolomite 5
89 2518.20.00 00 - Dolomite ramming mix
5
25.19 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.
90 2519.10.00 00 - Natural magnesium carbonate (magnesite) 5
2519.90 - Other:
91 2519.90.10 00 - - Fused magnesia; dead-burned (sintered) magnesia 5
92 2519.90.90 - - Other 5
25.20 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.
93 2520.10.00 00 - Gypsum; anhydrite 10
2520.20 Plasters:
94 2520.20.10 00 - of a kind suitable for use in dentist 10
95 2520.20.90 - - Other 10
96
25.21
2521.00.00
00 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
10
25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading
28.25.
97 2522.10.00 - Quicklime 5
98 2522.20.00 00 - Slaked lime 5
99 252230.00 - Hydraulic lime 5
25.24 Asbestos.
100 2524.10.00 00 - Crocidolite 5
101 2524.90.00 - Other 5
25.25 Mica, including splittings; mica waste.
2522.10.00 - Crude mica and mica rifted into sheets or splittings 5
103 2522.20.00 00 - Mica powder 5
104 2522.30.00 00 - Mica waste 5
25.26 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape;
105 2526.10.00 00 - Not crushed, not powdered 5
2526.20 - Crushed or powdered:
106 2526.20.10 - Talc powder 5
107 2526.20.90 - - Other 5
108 25.28 2528.00.00 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3B03 calculated on the dry weight. 5
25.29 Feldspar; leucite; nepheline and nepheline syenite; fluorspar.
2529.10 - Feldspar:
109 2529.10.10 - - Potash feldspar; soda feldspar 5
110 2529.10.90 - -Other 5
- Fluorspar:
111 2529.21.00 - - Containing by weight 97 % or less of calcium fluoride 5
112 2529.22.00 - - Containing by weight more than 97 % of calcium fluoride 5
113 2529.30.00 - Leucite•, nepheline and nepheline syenite 5
25.30 Mineral substances not elsewhere specified or included.
114 2530.10.00 Vermiculite, perlite and chlorites, unexpanded 5
2530.20 - Kieserite, epsomite (natural magnesium sulphates):
115 2530.20.10 - - Kieserite 5
116 253020.20 - - Epsomite (natural magnesium sulphates) 5
2530.90 - Other:
117 2530.90.10 - Micronized zircon sand (zirconium silicate) of a kind used as an opacifier 5
118 2530.90.90 - - Other 5
26.01 Iron ores and concentrates, including roasted iron pyrites.
- Iron ores and concentrates. other than roasted iron pyrites:
2601.11 - - Non-agglomerated:
119 2601.11.10 - - - Haematite and concentrates 10
120 2601.11.90 - - - Other 10
2601.12 - - Agglomerated:
121 2601.12.10 00 - - - Haematite and concentrates 10
122 2601.12.90 - - - Other 10
123 2601.20.00 - Roasted iron pyrites 10
124 26.02 2602.00.00 124 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 7
125 26.03 2603.00.00 125 Copper ores and concentrates. 7
126 26.04 2604.00.00 126 Nickel ores and concentrates. 7
127 26.05 2605.00.00 127 Cobalt ores and concentrates. 7
128 26.06 2606.00.00 128 Aluminium ores and concentrates. 7
129 2607.00.00 129 Lead ores and concentrates. 7
130 26.08 2608.00.00 130 Zinc ores and concentrates. 7
131 26.09 2609.00.00 131 Tin ores and concentrates. 7
132 2610.00.00 132 Chromium ores and concentrates. 7
133 2611.00.00 133 Tungsten ores and concentrates. 7
26.12 Uranium or thorium ores and concentrates.
134 2612.10.00 134 - Uranium ores and concentrates 10
135 2612.20.00 135 - Thorium ores and concentrates 10
Molybdenum ores and concentrates.
136 2613.l0.00 - Roasted 7
137 2613.90,00 - Other 7
Titanium ores and concentrates.
138 2614.00.10 - Ilmenite ores and concentrates 10
139 2614.oo.90 - Other 10
26.15 Niobium, tantalum, vanadium or zirconium ores and concentrates.
140 261510.00 - Zirconium ores and concentrates 10
141 2615.90.00 141 - Other 10
Precious metal ores and concentrates.
142 2616.l0.00 142 - Silver ores and concentrates 7
143 2616.90.00 143 - Other 7
Other ores and concentrates.
144 2617.l0.00 - Antimony ores and concentrates 7
145 2617.90.00 - Other
146 26.18 2618.00.00 Granulated slag (slag sand) from the manufacture of iron or
147 26.19 2619.00.00 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel.
26.20 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds.
- Containing mainly zinc:
148 2620.11.00 - Hard zinc spelter 7
149 2620.19.00 - - Other 7
- Containing mainly lead:
150 2620.21.00 - - Leaded gasoline sludges and leaded anti-knock compound sludges 7
151 262029.00 - - Other 7
152 2620.30.00 - Containing mainly copper 7
153 2620.40.00 - Containing mainly aluminium 7
154 2620.60.00 - Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds 7
- Other:
155 2620.91.00 - Containing antimony, beryllium, cadmium, chromium or their mixtures 7
2620.99 - - Other:
156 2620.99.10 - - - Slag and hardhead of tin 7
157 2620.99.90 - - - Other 7
26.21 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.
158 2621.10.00 - Ash and residues from the incineration of municipal waste 7
2621.90 - Other
159 2621.90.10 - - Crude potassium salts obtained in the sugar industry from residues of beet molasses 7
160 2621.90.90 - - Other 7
27.01 Coat; briquettes, ovoids and similar solid fuels manufactured from coal.
- Coal, whether or not pulverised, but not agglomerated:
161 2701.11.00 - - Anthracite 10
2701.12 - - Bituminous coal:
162 2701.12.10 - - - Coking coal 10
163 2701.12.90 - - - Other 10
164 2701.19.00 - - Other coal 10
165 2701.20.00 - Briquettes, ovoids and similar solid fuels manufactured from coal 10
27.02 Lignite, whether or not agglomerated, excluding jet.
166 270210.00 - Lignite, whether or not pulverised, but not agglomerated 10
167 270220.00 - Agglomerated lignite 10
27.03 Peat (including peat litter), whether or not agglomerated.
168 2703.00.10 - Peat, whether or not compressed into bates, but not agglomerated 10
169 2703.00.20 - Agglomerated peat 10
27.04 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.
170 2704.00.10 - Coke and semi-coke of coal 10
171 2704.0020 - Coke and semi-coke of lignite or of peat 10
172 2704.00.30 - Retort carbon 10
173 27.05 2705.00.00 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons. 5
174 27.06 2706.00.00 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. 5
28.05 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not Intermixed or interalloyed; mercury.
- Alkali or alkaline-earth metals
175 2805.11.00 - - Sodium 5
176 2805.12.00 - - Calcium 5
177 2805.19.00 - Other 5
178 2805.30.00 - Rare-earth metals, scandium and yttrium whether or not intermixed or interalloyed 10
179 2805.40.00 - Mercury 7
28.27 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
- Bromides and bromide oxides:
180 2827.51.00 - - Bromides of sodium or of potassium 5
28.34 Nitrites; nitrates.
- Nitrates:
181 2834.21.00 - - Of potassium 5
31.04 Mineral or chemical fertilisers, potassic.
182 3104.20.00 - Potassium chloride 7
183 310430.00 - Potassium sulphate 7
39.15 Waste, parings and scrap, of plastics.
3915.10 - Of polymers of ethylene
184 3915.10.10 - Of non-rigid cellular products 15
185 391510.90 - - Other 15
391520 - Of polymers of styrene
186 391520.10 - - Of non-rigid cellular products 15
187 3915.20.90 - - Other 15
3915.30 - Of polymers of vinyl chloride
188 3915.30.10 - - Of non-rigid cellular products 15
189 391530.90 • - Other 15
190 391590.00 - Of other plastics 1 5
44.02 Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
191 4402.10.00 - of bamboo 15
4402.20 - Of coconut shell
192 4402.20.10 00 - - of coconut shell 15
4402.90 - Other
193 4402.90.00 10 - - Black charcoal 15
194 4402.90.00 10 - - Black charcoal 2
195 4402.90.00 90 - - White charcoal 15
196 4402.90.00 90 - - White charcoal 2
44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
- Treated with paint, stains, creosote or other preservatives
4403.11 - Coniferous.
197 440311.10 00 - - - Baulks, sawlogs and veneer logs 20
198 4403.11.90 00 - - - Other 20
4403.12 - - Non-coniferous
199 4403.12.10 00 - - - Baulks, sawlogs and veneer logs 20
200 4403.12.90 00 - - - Other 20
- Other, coniferous
4403.21 - - of pine (Pinus spp.), of which any cross-sectional dimension is h 5 cm or more
201 4403.21.10 00 - - - Baulks, sawlogs and veneer logs 20
202 4403.21.90 - - - Other 20
4403.22 of pine (Pinus spp.), other.
203 4403.22.10 00 - - - Baulks, sawlogs and veneer logs 20
204 4403.22.90 - - - Other 20
4403.23 - - of fir (Abies spp,) and spruce (Picea spp.), of which any cross-sectional dimension is 15 cm or more
205 4403.23. I 00 - - - Baulks, sawlogs and veneer logs 20
206 4403.23.90 - - - Other 20
4403.24 - - of fir (Abies spp.) and spruce (Picea spp.), other
207 4403.24.10 - - - Baulks, sawlogs and veneer logs 20
208 4403.24.90 - - - Other 20
4403.25 - - Other, of which any cross-sectional dimension is
15 cm or more
209 4403.25.10 00 - Baulks, sawlogs and veneer logs 20
210 4403.25.90 - - - Other 20
4403.26 - - Other.
211 4403.26.10 00 - - Baulks, sawlogs and veneer logs 20
212 4403.26.90 - - Other 20
- Other, of tropical wood
4403.41 - - Dark Red Meranti, Light Red Meranti and
MerantiBakau
213 4403.41.10 - - - Baulks, sawlogs and veneer logs 20
214 4403.41.90 - - - Other 20
4403.49 - - Other
215 4403.49.10 - - - Baulks, sawlogs and veneer logs 20
216 4403.49.90 - - - Other 20
- Other
4403.91 - - of oak (Quercus spp.)
217 4403.91.10 - - - Baulks, sawlogs and veneer logs 20
218 4403.91.90 - - - Other 20
4403.93 - of beech (Fagus spp.), of which any cross-sectional dimension is 15 cm or more
219 4403.93.10 - - - Baulks, sawlogs and veneer logs 20
220 4403.93.90 - - - Other 20
4403.94 - - of beech (Fagus spp.), other.
221 4403.94.10 00 - - Baulks, sawlogs and veneer logs 20
222 4403.94.90 00 - - - Other 20
4403.95 - - of birch (Betula spp.), of which any cross-sectional dimension is 15 cm or more
223 4403.95.10 00 - - - Baulks, sawlogs and veneer logs 20
224 4403.95.90 - - - Other 20
4403.96 - - of birch (Betu)a spp.), other
225 4403.96.10 00 - - Baulks, sawlogs and veneer logs 20
226 4403.96.90 - - - Other 20
4403.97 - - of poplar and aspen
(Populus spp.)
227 4403.97.10 00 - - - Baulks, sawlogs and veneer logs 20
228 4403.97.90 - - - Other 20
4403.98 - - of eucalyptus
(Eucalyptus spp.)
229 4403.98.10 00 - - - Baulks, sawlogs and veneer logs 20
230 4403.98.90 00 - - - Other 20
4403.99 - - Other
231 4403.99.10 00 - - - Baulks, sawlogs and veneer logs 20
232 440399.90 - - Other 20
44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.
- Coniferous
4407.11 - - of pine (Pinus spp.)
233 4407.11.10 00 - - - Sawn lengthwise, not further worked 15
234 4407.11.90 - - - Other 15
235 4407.12.00 00 - of fir (Abies spp.) and spruce (Picea spp.) 15
4407.19 - - Other
236 4407.19.10 - - - Sawn lengthwise, not further worked 15
237 4407.19.90 - - - Other 15
- of tropical wood
4407.21 - - Mahogany (Swietenia
238 440721.10 - - - Planed, sanded or end jointed 15
239 4407.21.90 00 - - - Other 15
4407.22 - - Virola, Imbuia and Balsa
240 4407.22.10 - - - Planed, sanded or end jointed 15
241 4407.22.90 - - - Other 15
4407.23 - - Teak
242 4407.23.10 - - - Sawn lengthwise, not further worked 15
243 4407.23.20 00 - - - Planed, sanded or end jointed 15
244 4407.23.90 00 - - - Other 15
4407.25 - - Dark Red Meranti, Light Red Meranti and MerantiBakau.
- - - Dark Red Meranti or Light Red Meranti
245 4407.25.12 - - - - Sawn lengthwise, not further worked 15
246 4407.25.13 - - - - Planed, sanded or end-jointed 15
247 4407.25.19 - - - - Other 15
- - - MerantiBakau
248 4407.25.21 - - - - Planed, sanded or end-jointed 15
249 4407.25.29 - - - Other 15
4407.26 - - White Lauan, White
Meranti, White Seraya,
Yellow Meranti and Alan
250 4407.2620 - - - Sawn lengthwise, not further worked 15
251 4407.26.30 - - - Planed, sanded or end- jointed 15
252 4407.26.90 00 - - - Other 15
4407.27 - - Sapelli:
253 4407.2720 00 - - - Sawn lengthwise, not further worked 15
254 4407.27.30 - - - Planed, sanded or end-jointed 15
255 4407.27.90 - - - Other 15
4407.28 - -Iroko
256 4407.28.10 - - - Planed, sanded or end- jointed 15
257 4407.28.90 - - - Other 15
4407.29 - - - Other
- - - Jelutong (Dyera spp.):
258 4407.29.12 - - - - Sawn lengthwise, not further worked 15
259 4407.29.13 - - - - Planed, sanded or end-jointed 15
260 4407.29.19 - - - Other 15
- - - Kapur (Dryobalanops spp):
261 4407.29.22 00 - Sawn lengthwise, not further worked 15
262 4407.29.23 - - - Planed, sanded or end-jointed 15
263 4407.29.29 00 - - Other 15
- - - Kempas (Koompassia spp):
264 4407.29.32 - - - - Sawn lengthwise, not further worked 15
265 4407.29.33 - - - - Planed, sanded or endointed 15
266 4407.29.39 00 - - - Other 15
- - - Keruing (Dipterocarpus spp.)
267 4407.29.42 00 - - - - Sawn lengthwise, not further worked 15
268 4407.29.43 - - - - Planed, sanded or end-jointed 15
269 4407.2949 - - - Other 15
- - - Ramin (Gonystylus spp):
270 4407.29.51 - - - Planed, sanded or end-jointed 15
271 4-407.29.59 - - - - Other 15
- - - Balau (Shorea spp.)
272 4407.29.72 00 - - - Sawn lengthwise, not further worked 15
273 4407.29.73 00 - - - - Planed, sanded or end-jointed 15
274 4407129.79 - - - - Other 1 5
- - - Mengkulang (Heritiera spp.)
275 4407.2982 - - - - Sawn lengthwise, not further worked 15
276 4407.29.83 00 - - - - Planed, sanded or end-jointed 15
277 4407.29.89 00 - - Other 15
- - - Other '
278 440729.91 - - - - Jongkong
(Dactylociadus spp.) and Merbau (Intsia spp.), planed, sanded or end-jointed 1 5
279 4407.29.92 00 - - - - Jongkong
(Dactylocladus spp.) and
Merbau (Intsia spp.), other 15
280 4407.29.94 00 - - Albizia
(Paraserianthesfalcataria), planed, sanded or end-jointed 15
281 29 ,95 00 - - - - Albizia
(Paraserianthesfalcataria), other 15
282 4407.29.96 00 - - - - Rubber
(HeveaBrasiliensis), planed, sanded or end-jointed 15
283 407.29.97 00 - - - - Rubber
(HeveaBrasiliensis), other 15
284 4407.29.98 00 - - - - Other, planed, sanded or end-jointed 15
285 4407.29.99 - - - - Other 1 5
- Other
4407.91 - - of oak (Quercus spp,)
286 4407191.20 - - - Sawn lengthwise, not further worked 1 5
287 4407.91.30 00 - - - Planed, sanded or end-jointed 15
288 4407.91.90 00 - - Other 1 5
4407.92 - - of beech (Fagus spp.)
289 4407.92.10 - - - Planed, sanded or end-jointed 15
290 4407.92.90 00 - - - Other 15
4407.93 - - of maple (Acer spp.)
291 4407.93.10 - - - Planed, sanded or end-jointed 15
292 4407.93.90 - - Other 15
4407.94 - - of cherry (Prunus spp.)
293 4407.94.10 - - - Planed, sanded or end-jointed 15
294 4407.94.90 - - - Other 15
4407.95 - - of ash (Fraxinus spp,)
295 4407.95.10 - - - Planed, sanded or end-jointed 15
296 4407.95.90 00 - - - Other 15
4407.96 - - of birch (Betula spp.)
297 4407.96.10 - - - Planed, sanded or end-jointed 15
298 4407.96.90 00 - - - Other 15
4407.97 - - of poplar and aspen
(Populus spp.)
299 4407.97.10 - - - Planed, sanded or end-jointed 15
300 4407.97.90 00 - - - Other 15
4407.99 - - Other
301 4407.99.10 00 - - - Planed, sanded or end-jointed 15
302 4407.99.90 - - - Other 15
44.08 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm.
4408.10 - Coniferous.
303 4408.10.10 - - Cedar wood pencil slats; Radiata pinewood of a kind used for blockboard manufacture 30
304 4408.10.30 - - Face veneer sheets 30
305 4408.10.90 - - Other 30
- of tropical wood
306 4408.31.00 - - Dark Red Meranti, Light
Red Meranti and
MerantiBakau 30
4408.39 - - Other
307 4408.39.10 - - - Jelutong wood pencil slats 30
308 4408.39.20 - - Face veneer sheets 30
309 4408.39.90 - - - Other 30
4408.90 - Other.
310 4408.90.10 00 - - Face veneer sheets 30
311 4408.90.90 - - Other 30
44.09 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.
312 4409.10.00 - Coniferous 10
- Non-coniferous,
313 4409.21.00 - - of bamboo 10
314 4409.22.00 00 - - of tropical wood 10
315 4409.29.00 00 - - Other 10
44.10 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.
- of wood
316 4410.11.00 00 - - Particle board 15
317 4410.12.00 - - Oriented strand board
(OSB) 15
318 4410.19.00 - - Other 15
319 4410.90.00 00 - Other 15
44.18 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.
- Windows, French windows and their frames.
320 4418.11.00 - - Of tropical wood 1 5
321 4418.19.00 00 - - Other 1 5
- Doors and their frames and thresholds
322 4418.21 - - Of tropical wood 1 5
323 4418.29.00 00 - - Other 1 5
324 4418.30400 00 - Posts and beams other than products of subheadings 4418.81 to 4418.89 1 5
325 4418.40400 - Shuttering for concrete constructional work 1 5
4418.50.00 00 - Shingles and shakes 1 5
- Assembled flooring panels
441873 - - of bamboo or with at least the top layer (wear layer) of bamboo
327 4418.73.10 00 - - - For mosaic floors 1 5
328 4418.73.20 - - - Other, of multilayer of bamboo 1 5
329 4418.73.90 00 - - - Other 1 5
330 4418.74.00 00 - Other, for mosaic floors 15
331 4418.75.00 00 - - Other, multilayer 1 5
332 418.79, 00 00 - - Other 15
- Engineered structural timber products.
4418.81 - - Glue-laminated timber
(glulam)
333 441881.10 00 - - In block shape 1 5
334 4418.81.90 - - - Other 1 5
335 4418.82.00 - - Cross-laminated timber
(CLT or X-Iam) 1 5
336 4418.83.00 - - I beams 15
337 4418.89.00 00 - - Other 15
- Other
338 4418.91.00 - - Of bamboo 15
339 4418.92.00 - - Cellular wood panels 15
340 4418.99.00 - - Other 15
47.06 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.
341 4706.10.00 - Cotton linters pulp 5
470620.00 00 - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard 5
343 4706.30. 00 00 - Other, of bamboo 5
- Other
344 4706.91.00 - - Mechanical 5
345 4706.92.00 - - Chemical 5
4706.93 - - Obtained by a combination of mechanical and chemical processes
346 4706.93.10 00 - - Abaca pulp 5
347 4706.9390 - - - Other 5
47.07 Recovered (waste and scrap) paper or paperboard.
348 4707.10.00 00 - Unbleached kraft paper or paperboard or corrugated paper or paperboard 15
349 4707.20.00 00 - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass 15
4707.30.00 - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
351 4707.9000 - Other, including unsorted waste and scrap 15
68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate).
352 6802.10100 00 - Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder 5
- Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface
353 6802.21.00 - Marble, travertine and alabaster 5
354 6802.23.00 00 - - Granite 5
6802.29 - - Other stone.
355 680229.10 - - - Other calcareous stone 5
356 680229.90 - - - Other 5
- Other
6802.91 - - Marble, travertine and alabaster
357 6802.91.10 00 - - - Marble 5
358 6802.91.90 00 - - - Other 5
359 6802.92.00 00 - - Other calcareous stone 5
6802.93 - - Granite.
360 6802.93.10 - - - Polished slabs 5
361 6802.93.90 - - Other 5
362 6802.99.00 00 - - Other stone 5
363
71.01 7001.00.00 00 Cullet and other waste and scrap of glass; glass in the mass. 5
71.02 Diamonds, whether or not worked, but not mounted or set.
364 7102.10.00 - Unsorted 10
- Industrial
365 7102.21.00 - - Unworked or simply sawn, cleaved or bruted 10
366 710229.00 - - Other 10
- Non-industrial
367 710231.00 - - Unworked or simply sawn, cleaved or bruted 10
368 7102.3910 - - Other 10
71.03 Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport.
7103.10 - Unworked or simply sawn or roughly shaped
369 7103.10.10 - - Rubies 10
370 7103.10.20 - - Jade (nephrite and jadeite) 10
371 7103.10.90 - - Other 10
- Otherwise worked
7103.91 - - Rubies, sapphires and emeralds
372 7103.91.10 - - - Rubies 10
373 7103.91.90 - - Other 10
374 7103.99.00 00 - - Other 10
71.04 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport.
7104.10 - Piezo-electric quartz.
375 7104.10.10 00 - - Unworked 10
376 7104.10.20 00 - Worked 10
- Other, unworked or simply sawn or roughly shaped
377 7104.21.00 - - Diamonds 10
378 7104.29.00 - - Other 10
- Other.
379 7104.91.00 00 - - Diamonds 10
380 7104.99.00 - - Other 10
71.05 Dust and powder of natural or synthetic precious or semi-precious stones.
381 7105.10.00 - of diamonds 5
382 7105.90.00 - Other 5
71.06 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form.
383 7106.10.00 - Powder 5
- Other •
384 7106.91.00 - Unwrought
- Semi-manufactured 5
385 7106.92.00 5
386
71.07 7107.00.00 00 Base metals clad with silver, not further worked than semi-manufactured. 5
71.08 Gold (including gold plated with platinum) unwrought or in semi manufactured forms, or in powder form.
- Non-monetary
387 7108.11.00 - - Powder 5
7108.12 - Other unwrought forms
388 7108.12.10 - - - In lumps, ingots or cast bars 5
389 7108.12.90 - - - Other 5
390 7108.1300 - - Other semi-manufactured forms 5
391 7108.20.00 - Monetary 5
392
71.09 7109.00.00 00 Base metals or silver, clad with gold, not further worked than semi manufactured. 5
71.10 Platinum, unwrought or in semi-manufactured forms, or in powder form.
- Platinum:
- - Unwrought or in powder form
393 7710.11.10 00 - - - In lumps, ingots, cast bars or in powder form 5
394 7110.11.90 00 - Other 5
395 7110.19.00 - - Other 5
- Palladium.
- - Unwrought or in powder form:
396 7110.21.10 - - - In lumps, ingots, cast bars or in powder form 5
397 7110.21.90 - - - Other 5
398 7110.2000 - - Other 5
- Rhodium
- Unwrought or in powder form:
399 7110.31.10 - - - In lumps, ingots, cast bars or in powder form 5
400 7110.31.90 - - - Other 5
401 7110.39.00 - - Other 5
- Iridium, osmium and ruthenium:
- - Unwrought or in powder form
402 7110.41.10 - - In lumps, ingots, cast bars or in powder form 5
403 7110.41.90 - - - Other 5
404 7110.49.00 - - Other 5
71.11 Base metals, silver or gold, clad with platinum, not further worked than semi manufactured.
405 7111.00.10 - Silver or gold, clad with platinum 5
406 7111.00.90 - Other 5
71.12 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 85.49.
407 7112.3000 - Ash containing precious metal or precious metal compounds 5
- Other:
408 7112.91.00 00 - - Of gold, including metal clad with gold but excluding sweepings containing other precious metals 5
7112.92.00 - - Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals
711299 - - Other
410 711299.10 00 - - - Of silver, including metal clad with silver but excluding sweepings containing other precious metals 5
411 7112.99.90 - Other 5
72.01 Pig iron and, spiegeleisen in pigs, blocks or other primary forms.
412 7201.10.00 00 - Non-alloy pig iron containing by weight 0.5 % or less of phosphorus 5
413 720120.00 00 - Non-alloy pig iron containing by weight more than 0.5 % of phosphorus 5
414 7201.50.00 - Alloy pig iron; spiegeleisen 5
72.02 Ferro-alloys.
- Ferro-manganese
415 7202.11.00 - Containing by weight more than 2 % of carbon 5
416 720219.00 00 - - Other 5
- Ferro-silicon
417 7202.21.00 Containing by weight more than 55 % of silicon 5
418 7202.29.00 00 - - Other 5
419 7202.30.00 00 - Ferro-silico-manganese 5
- Ferro-chromium.
420 7202.41.00 00 Containing by weight more than 4 % of carbon 5
421 7202.49.00 - Other 5
422 7202.50.00 00 - Ferro-silico-chromium 5
423 7202.60.00 00 - Ferro-nickel 5
424 7202.70.00 00 - Ferro-molybdenum 5
425 720280.00 00 - Ferro-tungsten and ferro-silico-tungsten 5
- Othe.
426 7202.91.00 00 - - Ferro-titanium and ferro-silico-titanium 5
427 7202.92.00 00 - - Ferro-vanadium 5
428 7202.9300 00 - - Ferro-niobium 5
429 7202.99.00 00 - - Other 5
72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel. 30
7204.10400 - Waste and scrap of cast iron
- Waste and scrap of alloy steel
431 7204.21.00 - - of stainless steel 30
432 720429.00 00 - - Other 30
7204.3000 00 - Waste and scrap of tinned iron or steel 30
- Other waste and scrap
434 7204.41.00 - - Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles 30
435 720449.00 - - Other 30
436 720450.00 - Remelting scrap ingots 30
72.05 Granules and powders, of pig iron, spiegeleisen, iron or steel.
437 7205.10.00 - Granules 5
- Powders
438 7205.21.00 - - of alloy steel 5
439 720529.00 - - Other 5
72.06 Iron and non-alloy steel in ingots or other primary forms (excluding inn of heading 72.03).
7206.10 - Ingots
7206.10.10 - - Containing by weight more than 0.6 % of carbon 5
441 7206.10.90 - - Other 5
4-42 7206.90.00 - Other 5
72.07 Semi-finished products of iron or non-alloy steel.
- Containing by weight less than 0.25 % of carbon:
443 7207.11.00 00 - - of rectangular (including square) cross-section, the width measuring less than twice the thickness 5
7207.12 - - Other, of rectangular (other than square) cross-section.
444 7207.1210 - - - Slabs 5
445 7207.12.90 - - - Other 5
446 7207.19.00 00 - - Other 5
7207.20 - Containing by weight 0.25 % or more of carbo:
- - - Other
448 7207.20.21 00 - - - - Blocks roughly shaped by forging; sheet bars 5
449 720720.29 - - - - Other 5
- - Other:
450 7207.20.91 - Slabs 5
- - Other:
451 720720.92 00 - - - - Blocks roughly shaped by forging; sheet 5
452 7207.20.99 - - - Other 5
74.01 Copper mattes; cement copper (precipitated copper).
453 7401.00.10 - Copper mattes 10
454 7401.0020 - Cement copper
(precipitated copper) 10
74.02 Unrefined copper; copper anodes for electrolytic refining.
455 740200.10 - Blister copper 10
456 7402.00.90 - Other 10
74.03 Refined copper and copper alloys, unwrought.
- Refined copper
457 7403.11.00 - - Cathodes and sections of cathodes 10
458 7403.1200 - - Wire-bars 10
459 7403.1300 - - Billets 10
460 7403.19.00 - Other 10
- Copper alloys.
461 7403.21.00 00 - - Copper-zinc base alloys
(brass) 10
462 7403.2200 00 - - Copper-tin base alloys
(bronze) 10
463 740329.00 - - Other copper alloys (other than master alloys of heading 74.05) 10
464 74.04 7404.00.00 Copper waste and scrap. 10
465 74.05 7405.00.00 Master alloys of copper. 10
74.06 Copper powders and flakes.
466 7406.10.00 00 - Powders of non-lamellar structure 10
740620.00 00 - Powders of lamellar structure; flakes 10
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy.
468 7501.10.00 - Nickel mattes 5
469 7501.20,00 00 - Nickel oxide sinters and other intermediate products of nickel metallurgy 5
75.02 Unwrought nickel.
470 7502.10.00 00 - Nickel, not alloyed 5
471 7502.20.00 - Nickel alloys 5
472 75.03 7503.00.00 Nickel waste and scrap. 5
473 75.04 7504.00.00 00 Nickel powders and flakes. 5
Unwrought aluminium.
474 7601.10.00 - Aluminium, not alloyed 15
475 7601.20.00 00 - Aluminium alloys 15
476 76.02 7602.00.00 00 Aluminium waste and scrap. 15
76.03 Aluminium powders and flakes.
477 7603.10.00 - Powders of non-lamellar structure 10
7603.20 - Powders of lamellar structure; flakes.
478 7603.20.10 00 - - Flakes 10
479 7603.20.20 - - Powders of lamellar structure 10
78.01 Unwrought lead.
480 7801.10.00 - Refined lead 10
- Other
481 7801 01.00 - - Containing by weight antimony as the principal other element 10
482 7801.99.00 - - Other 10
483 78.02 7802.00.00 Lead waste and scrap. 10
79.01 Unwrought zinc.
- Zinc, not alloyed
484 7901.11,00 00 - - Containing by weight
99.99 % or more of zinc 10
485 7901.1200 00 - - Containing by weight less than 99.99 % of zinc 10
486 7901.20.00 00 - Zinc alloys 10
487 79.02 7902.00.00 Zinc waste and scrap. 10
79.03 Zinc dust, powders and flakes.
488 7903.10.00 00 - Zinc dust 5
489 7903.90.00 00 - Other 5
80.01 Unwrought tin.
490 8001.10.00 00 - Tin, not alloyed 10
491 8001.20.00 00 - Tin alloys 10
492 80.02 8002.00.00 Tin waste and scrap. 10
81.01 Tungsten (wolfram) and articles thereof, including waste and scrap.
493 8101.10.00 00 - Powders 10
- Other
494 8101.94.00 - - Unwrought tungsten, including bars and rods obtained simply by sintering 10
495 8101.96.00 - - Wire 10
496 8101.97.00 - - Waste and scrap 10
8101.99 - - Other
497 8101.99.10 - - Bars and rods, other than those obtained simply by sintering; profiles, sheets, strip and foil
498 8101,99.90 - - - Other 10
81.02 Molybdenum and articles thereof, including waste and scrap
499 8102.10.00 00 - Powders 5
- Other
500 810294.00 - - Unwrought molybdenum, including bars and rods obtained simply by sintering 5
501 810295.00 - - Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil 5
502 810206.00 - Wire 5
503 810297.00 00 - Waste and scrap 5
504 810299.00 - - Other 5
81.03 Tantalum and articles thereof, including waste and scrap.
505 810320.00 - Unwrought tantalum, including bars and rods obtained simply by sintering; powders 5
506 810330.00 - Waste and scrap 5
507 8103.90.00 00 - Other 5
81.04 Magnesium and articles thereof, including waste and scrap.
- Unwrought magnesium.
8104.11.00 00 - - Containing at least 99.8
% by weight of magnesium 10
509 8104.190 00 - Other 10
510 810420.00 00 - Waste and scrap 10
511 8104.30.00 00 - Raspings, turnings and granules, graded according to size; powders 10
512 8104.90.00 00 Other 10
81.05 Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap.
8105.20 - Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders
513 8105.2010 - - Unwrought cobalt 5
514 8105.2080 00 - - Other 5
515 810530.00 - Waste and scrap 5
516 8105.9000 00 - Other 5
81.06 Bismuth and articles thereof, including waste and scrap.
517 8106.00.10 00 - Unwrought bismuth; waste and scrap; powders 5
518 8106.00.90 00 - Other 5
81.08 Titanium and articles thereof, including waste and scrap.
519 8108.20.00 00 - Unwrought titanium; powders 5
520 8108.30.00 - - Waste and scrap 5
521 8108.90.00 - Other 5
81.09 Zirconium and articles thereof, including waste and scrap.
- Unwrought zirconium; powders
522 8109.21.00 00 - - Containing less than I part hafnium to 500 parts zirconium by weight 5
523 8109.29.00 - - Other 5
Waste and scrap.
524 8109.31.00 00 - Containing less than I part hafnium to 500 parts zirconium by weight 5
525 8109.39.00 00 - - Other 5
- Other
526 8109.91.00 00 - - Containing less than I part hafnium to 500 parts zirconium by weight 5
527 8109.99.00 00 - - Other 5
81.10 Antimony and articles thereof, including waste and scrap.
528 811010.00 00 - Unwrought antimony; powders 5
529 811020.00 - -Waste and scrap 5
530 8110.9000 00 - Other 5
81.11 Manganese and articles thereof, including waste and scrap
531 8111.00.10 - -Waste and scrap 5
532 8111.00.90 00 - Other 5
81.12 Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap.
- Beryllium
533 8112.1200 - - Unwrought; powders 7
8112.13.00 00 - - Waste and scrap 7
535 8112.19.00 00 - - Other 7
- Chromium.
536 8112421.00 - - Unwrought; powders 7
537 8112.22.00 00 - - Waste and scrap 7
538 8112.29.00 00 - - Other 7
- Hafnium.
539 8112.31.00 - - Unwrought; waste and scrap, powders 7
8112.39.00 Other 7
541 8112.41.00 00 - Unwrought; waste and scrap; powders 7
542 8112.49.00 - - Other 7
- Thallium.
543 8112.51.00 - - Unwrought; powders 7
811252.00 00 - - Waste and scrap 7
545 811259.00 - - Other 7
- Cadmium.
546 81 12.61.00 - - Waste and scrap 7
8112.69 - Other
547 811269.10 - - - Unwrought; powders 7
548 8112.69.90 - - - Other 7
- Other
549 8112.9200 - - Unwrought; waste and scrap; powders 7
550 8112,99.00 - - Other 7
551
81.13 8113.00.00 Cermets and articles thereof, including waste and scrap. 7
An export tax rate of 10% will be applied for other types of mineral elements (metal or non-metal) that are not in the list of goods in Article 6 of this Decree.
For plants and medicinal trees classified in List Types I, II, and III under the control of Public Health sector and intended for export subject to the certification by the Public Health and the Agriculture and Forestry sectors, and taxes shall be collected in accordance with the export tax rates stated in Sub-Codes 1211.90.13, 1211.90.15, 1211.90.18, and 1211.90.19 in Article 6 of this Decree.
For the export of goods under the control of government, as defined in Article 6 of this Decree subject to approval and/or certification from the relevant sectoral authorities.
Article 7: Method of Calculation Export Tax
The method of calculation export tax is to take the taxable value multiplies by the export tax rate for each type of goods as stated in Article 6 of this Decree.
Detailed procedures for calculating export tax are set out in separate regulations.
Article 8: Collection of Export Tax
The finance sector is responsible for managing and collecting accurate, compete, and timely export taxes in compliance with the export tax rates and the list of goods.
Chapter 3
Final Provision
Article 9: Implementation
The government of the Lao People’s Democratic Republic is in charge of implementing this presidential Decree
In cases it is necessary and need to amend the list of goods and export tax rates to align with the social-economic development in each period, the government is tasked to conduct a study, research and propose amendment to the National Assembly Standing Committee for consideration.
Article 10: Effectiveness
This Presidential Decree becomes effective on 1 October 2023 after being signed by the President and announced on the Lao Official Gazette for 15 days.
This Presidential Decree shall replace the Presidential Decree, No.002/PS, dated 27 April 2012, regards to the list of goods and export tax rates.
Any rules and provisions which are in contradiction with this Presidential Decree shall be superseded.
President of the Lao PDR
Thongloun SISOULITH
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