The importation of goods requires a series of procedures ranging. The general import procedures include the conclusion of import contracts, customs clearance, the securing of import permissions and payments for imports. Procedures included in the optional category depend on the nature of the goods to be imported and on the type of transaction.
Imported goods legally enter into Laos when shipments have arrived at the port of entry, estimated duties have been paid, and delivery of the goods has been approved by the customhouse concerned.
Prohibited Goods
Laos's law prohibits the imports of weapons by private citizens; illegal drugs; toxic chemicals; hazardous materials; pornography; and agricultural produce which is grown domestically in sufficient quantities (i.e., eggplant, tomatoes, bananas, chilies, lemons, etc.).
Import Documentation
All goods before imported into Laos PDR the importer has to apply for import license from the Ministry of Commerce. When the goods stored in warehouse, importer or his agent has to present any relevant documents and complete customs declaration from present to customs authority with-in ten days. The information shall be declared consist of: kind of goods, amount, weight, price, and country of origin. Customs declaration enables to declare at the customs office where the goods entered.
Tariffs and Import Taxes
The Laos import tax system aims at promoting the import of materials and equipment for investment and production, while protecting domestic production and limiting luxury imports. It is required to pay a 1% import duty on imports of machinery for production, equipment, and spare parts. All foreign investors must do this. Raw materials and intermediate goods needed for export production are exempt from import taxes. If these products are imported for import-substituting industries, then they can be accorded special treatment based on an incentive agreement.
There are six rates of import tariffs: five percent for promoted goods such as heavy equipment and machine tools; ten percent for some medicines and some materials used in light industry such as fabrics and some chemicals; twenty percent for some food products, such as frozen fish; thirty percent for certain kinds of fruit and vegetables; and forty percent for automobiles.
Packing and Labeling Requirements
There are no special packing requirements for import shipments. All imported goods should bear the importer's name on the label. And food distributed directly to consumers in the country must carry Laos's language wording in a font and size that it is clearly visible. Besides, foreign language wording is also permitted. | 
