RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/LAO/5 
31 July 2006 
 (06-3671) 
Working Party on the 
Accession of the Lao PDR Original:   English 
 
 
 
ACCESSION OF THE LAO PDR 
 
Additional Questions and Replies  
 
 
 The following submission, dated 13 July 2006, is being circulated at the request of the Government of the Lao People's Democratic Republic (Lao PDR). 
 
_______________ 
 WT/ACC/LAO/5 
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  TABLE OF CONTENTS 
 
II.
 ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE ......................................1  
2. Economic Policies.............................................................................................................. ........1  
(a) Main direction of ongoing  economic policies..........................................................................1  
(c) Foreign exchange and payments system .................................................................................2  
(d) Foreign and domestic in vestment policies ..............................................................................3  
3. Foreign trade in goods and services ........................................................................................4  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES ...........................................5  
4. Any legislative programmes or plans to change the regulatory regime...............................5  
5. Laws and Legal Acts............................................................................................................ .....5 
6. Description of judicial, arbitral, or admi nistrative tribunals or procedures, if 
any ............................................................................................................................ ..................6  
IV. POLICIES AFFECTING TRADE IN GOODS .....................................................................7  
1. Import Regulation.............................................................................................................. .......7  
(a) Registration requirements for engaging in importing...........................................................7  
(b) Characteristics of national tariff ...........................................................................................10  
(e) Quantitative import restrictions, includi ng prohibitions, quotas and licensing 
systems ........................................................................................................................ .............11  
(f) Import licensing procedures ..................................................................................................12  
(h)  Customs valuation.............................................................................................................. .....15  
(k) Application of internal taxes on imports...............................................................................16  
(l) Rules of origin ................................................................................................................ .........17  
2.  Export Regulation.............................................................................................................. .....18  
(d) Export licensing procedures...................................................................................................1 8 
(g) Export performan ce requirements........................................................................................18  
3. Internal policies affecting foreign trade in goods.................................................................19  
(a) Industrial policy, including subsidy policies.........................................................................19  
(b) Technical regulations and standards, including measures taken at the border 
with respect  to imports ....................................................................................................... ...20 
(c) Sanitary and phytosanitary measures, in cluding measures taken with respect to 
imports ........................................................................................................................ .............23  
(f) Free zones ..................................................................................................................... ...........26  
(g) Free economic zones ............................................................................................................ ...26 
4. Policies affecting foreign trade in agricultural products.....................................................28  
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................29  
1. General........................................................................................................................ .............29   WT/ACC/LAO/5 
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  (a) Intellectual property policy................................................................................................... .29 
2. Substantive standards of protection......................................................................................30  
(a) Copyright and related rights..................................................................................................3 0 
(b) Trademarks, including  service marks...................................................................................30  
(c) Geographical indications....................................................................................................... .34 
(f) Plant variety protection....................................................................................................... ...34 
(h) Requirements on undisclosed information ...........................................................................34  
4. Enforcement .................................................................................................................... ........35  
VI. TRADE RELATED SE RVICES REGIME..........................................................................35  
VII. INSTITUTIONAL BASIS FOR TRAD E AND ECONOMIC RELATIONS 
WITH THIRD COUNTRIES ................................................................................................36  
ANNEX I........................................................................................................................ .......................39  
ANNEX II ....................................................................................................................... ......................45  
ANNEX III...................................................................................................................... ......................47  
ANNEX IV....................................................................................................................... .....................49  
ANNEX V ........................................................................................................................ .....................65  
ANNEX VI....................................................................................................................... .....................66  
ANNEX VII ...................................................................................................................... ....................68  
 
  
  WT/ACC/LAO/5 
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  II. ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE 
2. Economic Policies (a) Main direction of ongoing economic policies - Development plans Question 1  
One of the key development objectives of the Lao PDR identified in document WT/ACC/LAO/3 
is to expand agricultural production in all sector s, achieve self-sufficiency in rice production, 
and foster the "promotion of food products for export, including vegetables, livestock and 
commercial crops such as coffee." 
Please outline the means that Lao PDR will use to  achieve these objectives and provide a status 
report on your government’s review of agricultu ral development with respect to the Agreement 
on Agriculture.  Does Lao PDR plan to provide the Working Party with additional information on its plans for implementing this program? 
Answer:
 
The means to achieve the key development objec tives of the Lao PDR in agriculture are :  
− Irrigation system and drainage (the Lao PDR Government funds these projects but farmers 
pay for the costs associated with using the infrastructure, such as electricity charges);  
− Credit; 
− Research and extension program; 
− Disaster relief; 
− Training program; 
− Pests and diseases control; 
− Market information program; 
− Minimum price for rice. 
All measures are in conformity with Annex 2 as well as Article 6.4 and 9.4 of the Agreement on 
Agriculture and flexibilities provided therein fo r developing and least developed countries. 
Lao PDR will provide additional informa tion to Members as deemed appropriate. 
Question 2  
We note that in the reply to Question 1 of WT/ ACC/LAO/4, Lao PDR has said that it intends to 
review its development programs. 
We would be grateful for any information that could be provided on the progress of the review, 
particularly relating to the development obj ectives of expanding agricultural production. 
Answer:  
See the answer to question 1.   WT/ACC/LAO/5 
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  - Pricing Policies 
Question 3  In WT/ACC/LAO/4, Lao PDR provided a list of  30 products that are subject to price 
regulations.  Has the list of products that are s ubject to price controls changed since submission 
of WT/ACC/LAO/4? 
Answer:
 
No. See additional information in the reply to question 4.  
Question 4  
We note that in replies to Questions 2-4 of WT/ACC/LAO/4, Lao PDR has provided 
information that price controls now apply to 30 products, but that any goods can be subject to 
price surveillance and regulation. 
(i) We would be grateful for the latest lis t of products subject to price controls. 
(ii) In relation to each product subject to price controls, could Lao PDR please describe the 
types of price regulation that apply?  (For  example: minimum price, maximum price, 
profitability cap, etc.) 
(iii) In relation to each product subject to price regulation, could Lao PDR please indicate 
whether there is any domestic production of the product concerned? 
(iv) How is price surveillance undertaken?  Are purchasers and/or sellers required to notify 
the government?  Or does the government  monitor purchases and/or sales? 
Answer:  
(i)  The list of products subject to price regula tion provided in WT/ACC/LAO/4 (Question 2) is 
still valid.  
(ii)  There are only three products subject to maximum price control, namely, fuel and gas, steel 
for construction, and cement. The purpose of the controls is to avoid a sudden increase in the 
prices of these items which are inputs for prod uction and largely consumed by the general 
public. Rice is subject to a minimum price measu re to stabilise farmers’ revenue and support 
food security. The rest of the items on the list ar e subject only to price surveillance not price 
control.  
(iii)  There is domestic production for products in  the list of price regulation, except for fuel and 
gas, water pumps, trashing machines, milling machines, rice mills, bicycles, monosodium 
glutamate, and sea fish.  
(iv)  To enable price surveillance retailers of pr oducts subject to price regulation are required to 
display the prices of the products. Trade official s (from the Internal Trade Department of the 
Ministry of Commerce or Provincial Offices of Commerce) do spot checks to ensure adherence to pricing regulations.  
(c) Foreign exchange and payments system 
Question 5  
In WT/ACC/LAO/4, the Lao PDR indicated that th e Kip (LAK) is not convertible, yet it also 
stated that the government sells foreign exchange  to the Central Bank "at the prevailing market 
price." 
Please explain how a "prevailing market price" can exist without some level of convertibility?  WT/ACC/LAO/5 
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  Answer:  
The statement that the Kip (LAK) is "not convertib le" means that it is not traded in regional or 
international currency markets. The government se lls foreign exchange to the Bank of the Lao PDR 
(Central Bank) at "the prevailing market price" which is the rate calculated on the basis of the 
fluctuation of the exchange rates in international and domestic markets (official and parallel markets).  
At present, while the foreign exchange inter-bank mark ets are not yet very active, in order to be the 
basis for calculation of weighted average referen ce rate between the Kip and the US dollar on the 
daily basis, the Central Bank, at the end of the trading day, uses the prevailing rates from both international and domestic markets to determine the reference rate between the Kip and the US dollar 
for the following day. 
Therefore, this reference rate serves as the basi s for the Central Bank (Operations Department) and 
the commercial banks in determining their buying an d selling rates applied to transactions with their 
customers, including the government, interna tional organizations and the general public. 
(d) Foreign and domestic investment policies 
Question 6  
WT/ACC/LAO/4 stated that the DIPL (Domestic Investment Promotion Law) provides for 
Trade-Related Investment Measures covered in  the WTO TRIMs Agreement.  Please list them. 
Does the Law on the Promotion and Management of Foreign Investment (PMFI) also provide 
for Trade Related Investment Measured covered in the WTO TRIMs Agreement?  If so, please 
list them. 
How does the Lao PDR plan to bring its investment laws, both domestic and foreign, into 
conformity with the TRIMs Agreement?  If so , does the Lao PDR intend to develop an Action 
Plan to reconcile its laws with the TRIMs Agreement? 
Answer:
 
The current investment laws are the Law on the Pr omotion of Domestic Investment No. 10/NA dated 
22 October 2004, the Law on the Promotion of Foreign Investment No. 11/NA dated 22 October 2004  
and its implementation Decree No. 301 PM dated 12 Oc tober 2005.  Copies of the laws and decree are 
available through WT/ACC/LAO/5/Add.1 and the deta ils on Trade-Related Investment Measures in 
Lao PDR can be found in these laws.  
The Lao Government is consulting with relevant st akeholders to determine if a transition period is 
required to implement the TRIMs Agreement.  
Question 7  
Document WT/ACC/LAO/3 states that investments by foreign-owned entities or joint ventures 
must first be approved, and are charged an in vestment fee of US$500 or US$1,000 depending on 
the value of the investment.   
Please explain why Lao PDR charges the investment fee. WT/ACC/LAO/5 
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  Answer:
 
Pursuant to the Presidential Decree on Fee and Service Charges No. 02/PD, dated 27 November 2002, 
this investment fee has been removed.  
Question 8  
WT/ACC/LAO/4 states that the Finance Ministry charges a registration fee of 0.01 percent of 
the value of an investment project’s capital "to earn revenue to support the administration of 
investment laws."  Does this policy encour age capital investment in the Lao PDR? 
Answer:  
The Ministry of Finance has eliminated the said fee.  
In the past, the Ministry of Finan ce charged a registration fee of 0.1% of the value of investment as 
revenue for national budget. The Government of  Lao PDR issued Prime Minister Instruction 
No. 04/PM, dated 3 March 2005 on streamlining Investment Project Approval Procedure and 
Investment Promotion. In particular, section 4 h as provided for abolishment of the collection of 
registration fee of 0.1 percent of the value of the capital which was previously based on Decree 
No. 52/PM, dated 13 March 1993.  
Question 9  The response to Question 14 in WT/ACC/LAO/4 states "Some areas of investment in List 2 are 
subject to conditions of achieving high levels of export (eg. alcohol and vehicles) and local content." 
Please specify for the Working Party all invest ment requirements subject to such measures. 
Answer:
 
With respect to local content, pl ease see the answer to Question 6.   
As regards the conditions of achievi ng high levels of e xport, Lao PDR as an LDC reserves its rights to 
avail itself of the special and differential treat ment, including provisions in Article 27 of the 
Agreement on Subsidies and Countervailing Measures.  
3. Foreign trade in goods and services 
Question 10  
Regarding the reply to Question 63 of WT/ACC/LAO/4, we note that Lao PDR said that 
National Statistics Centre (NSC) has plans to develop its own website so that the public can access economic data through the internet.  We wo uld be grateful for advice on whether this 
website has been developed. 
Answer:
 
The National Statistics Centre (NSC) is now posting selected socio-economic statistics and 
information on their publications on its ow n website. The webpage is accessible at:  
http://www.nsc.gov.la.  WT/ACC/LAO/5 
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  III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES AFFECTING 
FOREIGN TRADE IN GOODS AND TRADE IN SERVICES 
4. Any legislative programmes or plans to change the regulatory regime Question 11  We note that, in the reply to question 30 of WT/ACC/LAO/4, Lao PDR indicates that it has 
identified and reviewed laws that relate to WT O accession and identified areas where changes 
are necessary, and that some laws, such as the Customs Law, have been amended in draft form. 
We would be grateful for advice from Lao PDR on the current status of reviewing and 
amending laws, and the proposed legislative time table for amending and enacting the necessary 
legislation to meet WTO requirements. 
Answer:
 
In May 2005, the Seventh Ordinary Session of the Fifth Legislature of the National Assembly adopted 
three new laws and three amended laws, including the amended Customs Law and Tax Law as part of 
the government's effort to bring its legislation in-line with WTO principles.  
See additional information on the progress of enacting and amending laws in the reply to question 13.  
Question 12  It would be useful if Lao PDR could prepare a legislative action plan for WTO conformity, 
including expected dates for enactment or am endment of the laws and for implementation. 
Answer:
 
The Legislative Action Plan is under preparation a nd Lao PDR plans to submit this document to the 
WTO Secretariat before the Second Working Party meeting. 
5. Laws and Legal Acts Question 13  Please provide the information on Lao PDR’ plans for enactment of legislation, as provided for 
in "The Plan for Building New Laws and Amendment of Laws (2001-2006)" noted in the response to question 30 of WT/ACC/LAO/4. 
Answer:
 
The Government of Lao PDR has been active in improving the national legislative framework and 
bringing it into compliance with WTO principles.   According to the Resolution of the Standing 
Committee of the National Assembly dated 12 Janua ry 2004 on adoption of the 5-year plan (2001-
2006) on enacting new laws and amending existing la ws, there are 19 new laws to be adopted and 16 
laws to be amended.  
By November 2005, the following laws were ad opted or amended by the Lao PDR National 
Assembly: WT/ACC/LAO/5 
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  New Laws: 
− Law on Tourism; 
− Law on National Heritage; 
− Curative Law; 
− Law on Petitions. 
Amended Laws: 
− Law on Business; 
− Criminal Law; 
− Law on Forestry. 
As per the answer to question 12, Lao PDR will provide the WTO with a Legislative Action Plan 
which will contain more details on new,  amended and upcomi ng relevant laws. 
6. Description of judicial, arbitral, or admi nistrative tribunals or procedures, if any 
Question 14  We note that Lao’s replies to Questions 31-37 of WT/ACC/LAO/4 indicate that in the longer 
term it is considering the idea of a commercial  tribunal or trade court.  We would appreciate 
advice on whether Lao PDR has given further consideration to this idea. 
Answer:
 
The Law on the People’s Courts of Lao PDR was am ended according to the resolution of the National 
Assembly reference No. 26/NA dated 21 October 2003.  According to this am ended law, additional 
Chambers were added to the People’s Courts in cluding Civil and Commercial Chambers at the 
Provincial, Appellate and Supreme Court. As Co mmercial Chambers are in the process of being 
established therefore the Lao PDR has no additiona l plans to establish a specialized Commercial 
Court.  
Question 15  
In light of the answers in WT/ACC/LAO/4 to Quest ions in this section, it is not clear that Lao 
PDR intends to observe the requirements of Arti cle X or other WTO provisions concerning the 
right of appeal from administrative decision s to the courts or an independent tribunal. 
- Lao PDR must decide how it intends to implement this aspect of its WTO obligations. 
- What is the status of Lao PDR considerati on of establishing an independent commercial 
or trade court or other independent tribuna l that would be empowered to adjudicate 
complaints by importers and/or exporters agains t decisions taken by the authorities on 
issues covered by WTO provisions? 
Answer:  
In Lao PDR natural persons or legal entities have the right to lodge complaints to the courts in order 
to protect their rights and interests which are infringe d or claimed by other parties (Article 3 of the 
Law on Civil Procedures).  
As mentioned in the answer to question 14, Commerc ial Chambers are being es tablished at Provincial 
Courts, Appellate Courts and th e Supreme Court. Commercial Cham bers have powers to adjudicate 
on cases concerning business and commerce, includi ng cases relating to import and export of goods,  WT/ACC/LAO/5 
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  according to the Law on Civil Procedures of the La o PDR that provides what cases can be brought to 
the Commercial Chambers of People’s Court of the Lao PDR.  
IV. POLICIES AFFECTING TRADE IN GOODS 
1. Import Regulation (a) Registration requirements for engaging in importing 
Question 16  
Lao PDR’ regulations for registration by a busines s wishing to import or export are now set out 
in the Decree on Goods Trading Business No. 206 /PM of 11 October 2001.  Please describe these 
requirements to the Working Party, including lists of areas that are restricted from trade.  Are 
there similar restrictions on domestic production? 
Please provide copies of all documents required for registration at Department of Internal 
Trade.   
Answer:
 
Chapter II of the Decree on Goods Trading Busine ss No. 206/PM of 10 October 2001 specifies that 
the Lao Government promotes legally free circulat ion and distribution of all goods, except for a 
limited number of products for which the Govern ment sets special conditions for distribution.  
In administering the goods subject to special conditi ons, the criteria is set based on the characteristics, 
importance, implications, risk or danger of the goods. See the answer to question 25 on the list of 
prohibited and controlled goods for import and export.  
Decree No.206/PM does not specify area s that are restricted from trade.  However, relevant provisions 
in domestic and foreign investment laws are applic able in this respect. The Prime Minister's Decree 
No. 301 PM dated 12 October 2005 to implement the Foreign Investment Law stipulates that 
"activities closed to foreign investment are those th at affect national security, cause a serious current 
or long term impact to the environment, to  health or to the culture of the nation".  
According to the Announcements (Supplemen tary) No.0530/MOC, dated 10 May 2002 and 
No. 0538/MOC, dated 13 May 2002, the Ministry of Commerce has notified that the procedures for 
business registration occur at one of three different le vels depending on the size of the enterprise.  The 
details are as follows: 
I.  Ministry level  
1.  Foreign investment whose registered capita l is greater than or equal to $US 200,000; 
2.  Enterprises engaged in import of vehicl es and gasoline, and export of wood products; 
3. State Owned Enterprises and joint ventures (w ith State Owned Enterprises) that established 
by central authorities.  
II.  Province level  (Vientiane Capital and Provinces) 
1. Foreign investors whose registered capital is less than $US 200,000; 
2.  Enterprises regulated by or dealt with other main sectors such as: agriculture, industry and 
services; 
3. Commercial enterprises engaged in export-impor t trade outside the scope that administered by 
the Ministry will be transferred to provinces; WT/ACC/LAO/5 
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  4.  State Owned Enterprises and joint ventures (with State Owned Enterprises) that established 
by provincial authorities.  
III.  District level
 
Small business or enterprises who operate outside  the scope of the Ministry and Provincial 
jurisdiction should register with the district office: 
1. Branches; 
2. Small shops; 3. Others. 
The documents to be submitted by foreign investors are as follows: - Application form (see Annex I) 
- Foreign investment license (see the answer to question 18) 
- Approval from relevant sectors (e.g. agro-business from the Ministry of Agriculture and 
Forestry) 
- Curriculum Vitae (CV) of business owners, directors and/or managers  - Asset statement 
- Copy of passport or other forms of identification 
- Authorization letter (for representative pers on to act on behalf of business owners) 
- 3 photos (3x4 inches). 
The documents to be submitted by domestic investors:   - Application form 
- Domestic investment licence 
- Approval from relevant sectors (e.g. agro- business from the Ministry of Agriculture) 
- CV of business owners, directors and/or managers - Asset statement - Criminal record verification - Copy of identification card  
- 3 photos (3x4 inches). 
As requested, please find as attached Annex I the application form for business registration.  
Question 17   
Please clarify what the "Socio-Economic Plan" is and how it relates to importers, with emphasis 
on describing the nine categories of imports and ten categories of exports important to the Lao 
PDR’ economy and which are restricted or contro lled for export or import as set out in the 
Decree No. 205/PMO dated 11 October 2001 and the Notification No. 0202/MOC.FTD dated 
14 February 2003. 
Answer:
 
The "Socio-Economic Plan" referred to is the Nati onal Socio-Economic Plan which is set every five 
years. The plan has no direct relation to importers  rather it sets the overall Lao PDR objectives, such 
as to promote trade, maintain macroeconomic stability and contribute to long-term social 
development.  
The nine categories of imports and ten categories of  exports referred to in the question have already 
been abolished.   WT/ACC/LAO/5 
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  Question 18  
What is the process for wholly foreign-owned enti ty or a joint venture to lodge an application 
with the Foreign Investment Management Cabi net (FIMC)?  Can Lao PDR please provide a 
copy of any required documents?  If the applicat ion is referred to another agency, what type of 
expert/technical comments is FIMC seeking?  How is this information used? 
Answer:  
According to the new Law on the Promotion of Fo reign Investment, the application for foreign 
investment, including a wholly foreign-owned entity or joint venture, shall be submitted through the 
"one-stop-service" of the Committee for Promoti on and Management of Investment, the former 
Foreign Investment Management Cabinet.  
A foreign investor seeking an investment license to  operate in Lao PDR must submit an application 
form, with supporting documents such as copy of p assport, resume, investment’s feasibility study or 
business plan, information about the business operati on in case of legal entity, a joint venture 
agreement in case of the joint venture, to DDFI at the central level or provincial investment 
authorities, depending on the amount of registered capital.   
For more details on the application process, please see the Law on the Promotion of Foreign 
Investment. 
Question 19  
On what basis does the Committee for Invest ment and Cooperation (CIC) decide if an 
application is approved? What does the CIC evaluate? 
Answer:  
The Lao Investment Promotion Committee (LIPC) (formerly the Committee for Promotion and 
Management of Investment and the Committee fo r Investment and Cooperation) evaluates the 
feasibility of the each individual project proposal based on the documentation provided by the applicant and regarding the broader economic, soci al and environmental policies and conditions in 
Lao PDR. In addition, for large-scale projects and especially projects that are related to the use of 
natural resources, specific approval from ot her relevant ministries is required.  
Question 20  
With regard to the criteria listed in WT/ACC/LAO/3: - Are there any restrictions on securing the necessary "warehouse" for trade?  Are all 
importers still automatically considered wholesalers? 
- Outline what is required to demonstrate the "expertise and technical infrastructure"? 
- What are the applicable requirements of the Accounting Law? 
- What are the applicable requirements of the Tax Law and the Customs Law? - Are their any restrictions to foreign comp anies working with "registered banks"?  
Answer:
 
The Ministerial Regulation No. 462/MOC of 8 De cember 1993 on "Authorization of Import and 
Export Business" has been replaced by the Prim e Minister’s Decree on Goods Trading Business 
No. 206/PM of 10 October 2001 which removed the speci fic restrictions mentioned in the question.  WT/ACC/LAO/5 
Page 10  
 
  - The criteria on restrictions on securing the necessary "warehouse" for trade has been 
abolished.  
- Importers are not automatically considered wholesalers.  - The requirements to demonstrate the "expertise a nd technical infrastructure" are, for example: 
- For import of medicines: the importers must have sufficient knowledge on pharmacy 
and storage facilities to maintain the qua lity and efficacy of the medicines.   
- For fuel and gas: the importers must ha ve well-equipped storage facilities to prevent 
fire and explosive accidents.  
- All businesses either foreign or national owned th at are registered in Lao PDR, including for 
the purpose of import and/or export, must comply  with relevant provisions of the Accounting 
Law, Tax Law and Customs Law.  
- Foreign companies are treated no less favourable than domestic  companies with regard to 
relations with "registered banks" in the area of trade. 
(b) Characteristics of national tariff 
Question 21  
In WT/ACC/LAO/4, Lao PDR states that it would not convert its tariff schedule to HS 96 
nomenclature because ASEAN was in the pro cess developing an ASEAN Harmonized Tariff 
Nomenclature (AHTN) using HS 2002 by October 2003.  Can the Lao PDR confirm that it is 
now using the AHTN nomenclature? 
Answer:
 
Lao PDR can confirm that it has implemented the ASEAN Harmonized Tariff Nomenclature (AHTN) 
since 1 October 2003. 
Question 22  
Please provide a detailed list of goods with HS item numbers for the products that are 
considered "luxury goods" by Lao PDR fo r the purpose of assigning a tariff rate. 
Answer:  
The list of the luxury goods is attached (Annex IV).   
Question 23  
Could Lao PDR inform the Working Group on the state of play with regard to the 
implementation of the HS 2002. Is our understanding correct that the ASEAN Harmonized Tariff Nomenclature (AHTN) is based on the HS 2002? 
Answer:
 
Lao PDR can confirm that it has implemente d the ASEAN Harmonized Tariff Nomenclature 
(AHTN). Also Lao PDR can confirm that the AHTN is based on the HS 2002.  
Question 24  
Regarding the replies to Questions 51-54 of WT/ACC/LAO/4, we seek advice that Lao PDR has 
now implemented HS 2002 as the tariff nomenclature.  WT/ACC/LAO/5 
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  Answer:  
Please see answer to question No 23.   
(e) Quantitative import restrictions, including  prohibitions, quotas and licensing systems 
Question 25  Please list all the products subject to restrictions or prohibitions and import licensing.  Please 
include HS numbers. 
Answer:
 
See Annexes II and III for the current list of  goods subject to prohibition for import and export as per 
the Ministry of Commerce’s Notification No. 284/ MOC.FTD of 17 March 2004 and the list of goods 
subject to import and export licensing as per No tification No. 285/MOC.FTD of 17 March 2004.  
Question 26  In the replies to Questions 40-50 of WT/ACC/LAO/4, Lao PDR refers to the Trade Balancing 
Policy that requires importers to export goods as a condition for obtaining an import licence.  
We have concerns over the consistency of this policy with the TRIMs Agreement. 
Answer:
 
The Trade Balancing Policy has already been replaced  by an Indicative Plan Policy which no longer 
requires the balancing of imports and exports. The new policy has been established to simplify import 
and export procedures and to collect statistics on trade flows.  See the answer to question 31 for more 
details on the Indicative Plan Policy. 
Question 27  
Lao PDR stated in response to Question 62 in WT/ACC/LAO/4 that work was proceeding to 
make the import licensing restrictions on certain strategic goods such as steel bars and cement, 
consistent with WTO rules. 
Please indicate what Lao PDR has done to address the potential violations of Article XI and to 
revise the current system to bring it into conformity with WTO rules?  
Answer:  
Lao PDR has recently undertaken important steps to  liberalise its import regime, such as replacing the 
trade balancing policy with the indicative plan polic y. Moreover, Lao PDR is currently in the process 
of considering and evaluating alternative measures to replace the current system of import licensing 
restrictions for a limited number of strategic goods such as through the use of tariffs and other WTO-
consistent measures as allowed especially for de veloping countries and least-developed countries. 
Question 28  
The answer to Question 40 of WT/ACC/LAO/4 states that the "Trade Balancing Policy" 
requires importers to export goods to obtain an import license.  The answer notes that this 
measure is temporary.  When does the Lao PDR intend to rescind this WTO inconsistent requirement? WT/ACC/LAO/5 
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  Answer:
 
See the answer to question 26.  
Question 29  
In responding to Question 69 posed in docume nt WT/ACC/LAO/4, the Lao PDR reiterates that 
it is considering the development of alternativ es to quantitative restrictions.  Please update the 
Working Party on the alternative methods of regulation that the Lao PDR is thinking about 
implementing, and indicate a schedule upon which they will be established. 
Answer:  
See the answer to question 27. 
Question 30  
Lao PDR has stated that it is considering al ternative methods to licensing and quantitative 
restrictions to regulate imports of steel and au tos.  Please provide an update on where this 
process stands. 
Answer:  
See the answer to question 27. (f) Import licensing procedures Question 31  As a follow-up to the answer to Question 78 in  WT/ACC/LAO/4, please detail the steps required 
to get an automatic and a no n-automatic import license. 
With respect to the Lao PDR’s answer to Question 81 in WT/ACC/LAO/4, WTO rules require 
that information on quotas needs to be published in a standard document.  What is that 
document and how can it be accessed? 
Answer:
 
The Ministry of Commerce is responsible for se tting policy and regulations governing the foreign 
trade regime in Lao PDR, including import licensi ng procedures. Trade offices in the provinces and 
Vientiane Capital implement the licensing procedures. 
Lao PDR administers both automatic and non-auto matic import licensing. The automatic import 
licensing procedures is applicable to general goods which are not prohibited or subject to control. 
Goods which are prohibited or subject to cont rol for import are under the non-automatic import 
licensing procedure (as per the answer to questio n 25, please see Annexes II and III for a list of 
prohibited and controlled products).   
 The steps required to get an automatic license are as follows:  
- First, the importer submits an indicative plan to the relevant trade office in the provinces or 
Vientiane capital. The indicative plan specifies th e total value of goods to be imported within 
an annual period.   WT/ACC/LAO/5 
 Page 13 
 
 
  - Second, the importer forwards the indicative pl an to the single window service at the border 
checkpoints. Each import transaction will be deducted against the total amount in the 
indicative plan. 
- Third, the importer pays import duties and tax es and then the goods can be cleared from the 
warehouse.  
Non-automatic import licensing is applicable to controlled and prohibited goods for import.  The 
process for importing controlled goods is the same  as for automatic import license products, but in 
addition the importer must submit a request to the relevant authority as provided in the Regulation 
No. 285/MOC.FTD of 17 March 2004. 
The goods prohibited for import are those which pose a serious threat to the national economy, 
society, public morals, national culture and traditio ns, health and safety, and the environment. The 
Ministry of Commerce updates the list of prohibite d goods for import and export from time to time. 
The current list is provided in the Ministry of  Commerce’s Regulation No. 284/MOC.FTD of 17 
March 2004. In exceptional cases, some prohibited ite ms can be imported subject to an approval from 
the Prime Minister's Office. The procedures are as follows: 
- First, the importer submits a request to rele vant authorities. For example, the import of 
narcotic substances for medical purpose needs to obtain approval from the Ministry of Health.  
- Second, the importer forwards the approval by relevant authorities to the Prime Minister’s 
Office for consideration.  
- Once the approval is obtained from the Prime Mi nister’s Office, the importer submits the 
approval to single window service at the border checkpoints. After customs and tax clearance, 
the goods can be taken out of the warehouse. 
The Ministry of Commerce, through its Offices of  Commerce who are present throughout the country, 
informs individual companies and business associa tions on quota allocation through meeting and 
discussion with companies and business associations. 
Question 32 With respect to Article 2 of the Ministry of Agriculture and Forestry’s Regulation 894/MOAF 
on the control and use of plant pesticides, how long a period does the license granted by the 
Ministry of Agriculture and Forestry last, and wh at are the licensing procedures?   Are there 
any fees?  
Answer:
 
The Regulation No. 894/MOAF has now been replaced by the Regulation No. 0886/MOAF. The 
licensing procedure for plant pesticides is stipulat ed Article 27 of this Regulation. The licenses are 
valid for two years. The fees collected are based on Article 57 of the Presidential Degree on Fees and 
Services Charges No. 02/PO dated 27 November 2002 and Guidelines of the Ministry of Finance on Implementation of this Decree. The fees are minimal and reflect the costs of services rendered.  See 
Annex V for a flow chart outlining the approval and licensing procedures. 
Question 33  
Referring to Article 3 of the same regulation, wh at are the procedures for receiving any import 
permit from the Department of Agriculture, and what is the fee structure if any? What is the reasoning for having the permit only  cover one single importation?  WT/ACC/LAO/5 
Page 14  
 
  Answer:
 
Regarding procedures and costs related to im port permit, see the answer to question 32. 
The reason for requiring a permit for each importation of  plant pesticides is to monitor and control the 
amount to be imported and its usage in order to prevent any misuse of plant pesticides in Lao PDR 
and to ensure compliance with CODEX and WHO regulations.  
Question 34  Regarding the replies to Questions 71-83 of WT/ACC/LAO/4, we note that relevant line 
Ministries only approve imports subject to technical mandatory regulations, which Lao PDR 
suggests apply only to a few products. 
We would be grateful if Lao PDR could provide a list of products which are subject to technical 
mandatory regulations. 
Answer:
 
As per the answer to question 25, the products that are subject to mandatory technical regulations are 
included in Annex III (Decree 285/MOC.FTD on Li st of Goods Subject to Import and Export 
Licensing).   
Question 35  We note that Lao PDR says the Ministry of Commerce has to coordinate with line ministries 
before issuing an import licence and that Governme nt approval is needed.  Does this mean that 
the Ministry of Commerce must consult line mi nistries on every application for an import 
licence and obtain Government approval? 
Answer:
 
For controlled or non-automatic import licensing (see the answer to question 31) the Ministry of 
Commerce must consult with line ministries on each a pplication in order to ensure compliance with 
the relevant technical regulations  for controlled goods and other re levant policies. Approval is only 
required from the Prime Minister's Office for appli cations to import products on the list of prohibited 
goods. Automatic import licence is applicable for ge neral goods which are not subject to control or 
prohibition for import.  
Question 36  
We note that Lao PDR does not publish details of quotas administered by licensing, and we seek 
advice on whether it has any plans to do so in the future. 
Answer:  
Lao PDR will adhere to transparency obligati ons under the WTO Agreement on Import Licensing 
once it accedes to the WTO.  Also see the answer to question 31 for more details on current practices.  WT/ACC/LAO/5 
 Page 15 
 
 
  (h)  Customs valuation 
Question 37  The answer to Question 84 of WT/ACC/LAO/4 indicates that an importer must produce an 
"Annual Importation Plan" for goods to clear customs.  What is an "Annual Importation 
Plan?"  Does it require government approval?  If so, what are the procedures and fees (if any) 
required to obtain government approval of  a firm’s "Annual Importation Plan?"   
Answer:
 
The importation or indicative import plan is a business plan to be prepared by importers for the 
purpose of their importation of goods for which th ey have automatic approval (see the answer to 
question 31 for more information). As per the answ er to question 26, under this policy there is no 
requirement for balancing imports and exports as in the case of the previous regime, the Trade 
Balancing Policy. Importers submit an indicative plan  to the provincial trade offices so that for each 
importation, they will only need to deduct the value of goods imported against the total amount 
specified in the indicative plan at the borde r checkpoints. There is no fee for submitting or 
administering the plan. 
Question 38  In answering Question 85 of WT/ACC/LAO/4, the L ao PDR indicated that it planned to submit 
to the National Assembly draft legislation to bring its Customs Valuation regime into 
conformity with the WTO Agre ement on Customs Valuation. 
Please advise Working Party on the status of that process.  Does the Lao PDR intend to provide 
a copy of the draft law to the Secretariat so  Working Party members may review the law for 
conformity before enactment? 
Answer:
 
The revised Customs Law designed to bring Lao PD R’s customs regime into conformity with WTO 
principles was approved in the Seventh Ordinary Session of the National Assembly (5
th Legislature) in May 2005.  A copy of the am ended Customs Law is av ailable through document 
WT/ACC/LAO/5/Add.1. 
Question 39  
Could Lao PDR update the Working Group on their plans with regard to the implementation of 
the Customs Valuation Agreement? Is 2006 still the target date for full implementation? Does 
Lao PDR consider transition periods? We would welcome an updated legislative action plan on 
this. 
Answer:  
As per the answer to question 38, an amended Cu stoms Law, revised in line with the WTO Customs 
Valuation Agreement, was adopted in Lao PDR in 2005.  However, while an initial target date for 
implementation was 2006, Lao PDR will require some additional time to implement this new law due 
to a lack of resources and some limitations in human and institutional cap acity. Lao PDR will seek 
technical assistance to support the change of its customs regime and will re quest for transition period 
as special treatment afforded to l east-developed countries in the WTO. WT/ACC/LAO/5 
Page 16  
 
  Question 40  
We thank Lao PDR for the information on its customs valuation system in the replies to 
Questions 84-88 of WT/ACC/LAO/4 and the action plan of the Customs Department.  We would be grateful for advice on the action plan a nd whether the legislation has been updated as 
planned in 2003. 
Answer:
 
See the answer to question 39. 
(k) Application of internal taxes on imports 
Question 41  In response to Question 91 in WT/ACC/LAO/4, Lao PDR stated that the introduction of a VAT 
was expected during the 2003 and 2004 fiscal year.  Has the VAT been implemented?  If it has, 
please provide a thorough summary of the VAT and how it will be applied.  If not, has a date 
been set when the VAT will be introduced. 
Answer:
 
The Revised Tax Law, approved by the National Assembly in May 2005, provides for basic principles 
that will guide VAT implementation in Lao PDR. Currently, a VAT Law is being drafted and it will 
be submitted to the Lao PDR National Assembly for approval. 
Question 42  
Referring to the Lao PDR' answer to Questi on 95 of WT/ACC/LAO/4, Lao PDR’ excise taxes 
are higher on imports than on similar domestic products.  The WTO provides that taxes should 
be applied to imports on a basis no less favourabl e that for domestic products.  Please indicate 
how Lao PDR plans to bring its excise t axes into compliance with the WTO?   
Answer:  
Following the revision of the Tax Law, the excise ta x rates are applied to imports on a basis no less 
favourable than those for domestic products.  
Question 43  
We would be interested in further explanation of the tax regime. Could Lao PDR provide 
information to the Working Group on the "turn over tax." It would be important to have an 
overview over the exemptions and to know whethe r they apply equally to domestic supplies and 
to imports.  What is the current state of play on the introduction of the VAT? 
Answer:  
In Lao PDR, "turnover tax" refers to an indirect  tax levied on consump tion of general goods and 
services, and paid to the state budget by business ope rators. It is levied on the sale of goods and 
services taking place in Lao PDR, including the importation of goods.  There are two tax rates, 5% and 10%, that are applied based on the nature of the goods.  Also some specific goods and services are 
exempt from the turnover tax, for example the impor t of equipment for scientific research, the import 
of medicine, all education services, goods and servic es related to afforestati on and goods and services 
related to aid projects.   WT/ACC/LAO/5 
 Page 17 
 
 
  See the answer to question 41 regarding VAT, wh ich is intended to replace the turnover tax. 
Question 44  
We have concerns with regard to the WTO-compatibility of the taxable base for the turnover 
tax and with regard to the excise duty table. It  seems that there is a discriminatory treatment 
against imported products. Could Lao PDR commen t on this and clarify whether this will be 
amended? 
Answer:  
See the answers to questions 41, 42, and 43.  
Question 45  
Regarding the reply to Question 91 of WT/ACC/LAO/4, has Lao PDR introduced the VAT and 
abolished the turnover tax? 
Answer:  
See the answer to question 41. 
Question 46  
We thank Lao PDR for the information provided on excise taxes in the replies to Questions 92-
98 of WT/ACC/LAO/4, but note our concerns that the tax rate applied to domestic products is 
lower than that applied to imported products .  National treatment in taxation under Article 
III:2 of GATT 1994 is an important WTO provision. 
We seek advice on whether Lao PDR has any plans to change its tax rates to treat domestic and 
imported products equally. 
Answer:  
See the answer to question 42.  
(l) Rules of origin 
Question 47  The Lao PDR stated in its answer to Question 100 of WT/ACC/LAO/4 that it would consider 
incorporating the provisions of Article 2(h) and Para 3(d) of Annex II of the WTO Agreement 
into the revised Customs Law.  The revised Cu stoms Law has already been submitted to the 
National Assembly, as indicated in the schedule provided in the answer to Question 85. 
Does it contain the above-mentioned provisions?  If not, please explain how Lao PDR will 
incorporate these important WTO provisions in its laws?  
Answer:
 
The revised Customs Law No 05/NA does address the issu e of rules of origin.  Lao PDR is currently 
preparing its Implementation Decree to incorporate the provisions of Article 2(h) and Para 3(d).  
However, technical assistance is needed in this respect.   WT/ACC/LAO/5 
Page 18  
 
  Question 48  
We would be interested in hearing when the new Customs Law will enter into force. Could Lao 
PDR confirm that the new Customs Law will inco rporate Article 2 (h) and Paragraph 3 (d) of 
Annex II of the WTO Agreement on Rules of Origin?  
Answer:
 
See the answer to question 47. 
2.  Export Regulation 
(d) Export licensing procedures Question 49  We also note that terms for export licences a re developed on a case by case basis.  We would 
also appreciate advice on the current system and how the terms for licences are developed. 
Answer:
 
Goods exported from Lao PDR are not subject to any licensing arrangements, with the exception of a 
limited number of products, such as natura l resources and non-timber forestry products. 
Lao PDR envisages that if export licenses are required mo re broadly in the future it will be in relation 
to situations where there exists a critical domes tic food shortage as allo wed for under GATT Article 
XI.2(a), or to meet Lao PDR’s international obligations under the Kimberly Certification Process for diamonds, or for statistical purposes.  
Question 50  
Does Lao PDR have any plans to enable all expo rt licences to be granted automatically and 
without any preconditions?  
Answer:
  
Please see the answer to question 49.  
(g) Export performance requirements 
Question 51  Based on the answer to Question 107 in do cument WT/ACC/LAO/4, as well as other 
information provided in Lao PDR’s Memorandum on the Foreign Trade Regime, it appears 
that certain benefits provided under the Domestic Investment Promotion Law are contingent upon export performance. 
Please provide further information regarding th ese export performance requirements, citing to 
specific provisions.  Please also explain wheth er there are any other requirements under this law 
based on export performance or the use of do mestic over imported goods.  Please provide 
information, including the appropriat e legislation, of each program. 
These provisions do not conform with Articl e 3 of the WTO Agreement on Subsidies and 
Countervailing Measures (SCM Agreement).   How does Lao PDR plan to bring them into 
compliance with WTO provisions?   WT/ACC/LAO/5 
 Page 19 
 
 
  Answer:  
See the answer to question 6 regarding trade rela ted investment measures and the current Lao PDR 
investment laws (see WT/ACC/LAO/5/Add.1).  
Lao PDR as a least-devel oped country reserves the right to avail itself of the special and differential 
treatment provisions in Article 27 of the Agre ement on Subsidies and Countervailing Measures.  
We are consulting with relevant stakeholders to determine if a transition period is required for Lao 
PDR to implement the WTO TRIMs Agreement. 
3. Internal policies affecting foreign trade in goods 
(a) Industrial policy, including subsidy policies Question 52  
Could Lao PDR please provide the Working Pa rty with a copy of their mining law, 
No. 04/97/NA of 12 April 1997?  Could you also provide information regarding the proposed amendments to that law currently being discussed  in the Ministry of Industry and Handicraft? 
Answer:
 
The amendments to the provisions of the current  Mining Law have been submitted to the National 
Assembly for approval.  (1997 Mining Law, see WT/ACC/LAO/5/Add.1.) 
Question 53  
With regard to power industry, Lao PDR refers to the objective to increase power supply for 
domestic industries and consumption and for ex port.  Could Lao PDR provide concrete figures 
relating to today’s power generation and production?  Are there any National Plans on Energy?  Could Lao PDR explain how foreign  power suppliers are treated? 
Answer:
 
In 2004, Lao PDR generate d 3,347 million KWH of electricity.  That same year Lao PDR exported 
2,424 million KWH and imported 277 million KWH. 
Lao PDR does not have a ‘National Plan on Energy’ pe r se but it does have an electricity development 
plan as well as strategy and goal to develop the electri city sector.  For example, one specific target is 
the objective of electrifying 90% of the total households of the country by the year 2020.   
The Law on Electricity states that the electricity sector  is open to foreign power suppliers in terms of 
production, distribution, exportation, importation and de velopment of this sector as per the rights and 
obligations contained in the Law on Foreign Investment.  
Question 54  
We would like to invite Lao PDR to submit a subsidy notification pursuant to Article XXIV.1 
GATT 1994 and Article 25 ASCM in the relevant format (G/SCM/6/Rev.1). WT/ACC/LAO/5 
Page 20  
 
  Answer:
 
Given its constraints as a least-developed country, Lao PDR is not in a position to submit the said 
subsidy notification now but is cu rrently considering this requireme nt and will, if appropriate and 
necessary, submit the notification at a later stage.  
Question 55  
We note that, in the reply to Question 108 of  WT/ACC/LAO/4, Lao PDR says administrative 
regulations for mining are being set. 
We would appreciate an update on development of the administrative regulations. 
Answer:  
See the answer to question 52. Question 56  Could Lao PDR confirm that in some sectors, i.e.  alcohol and vehicles, tax and other advantages 
are subject to export performance and local content requirements? Could Lao PDR comment 
on how to reconcile this with Article 3 ASCM  and inform the Working Group of their plans 
upon accession? Will these measures be phased out? 
Answer:
 
See the answers to questions 6, 9 and 51. 
(b) Technical regulations and standards, in cluding measures taken at the border with 
respect to imports 
Question 57  We thank Lao PDR for outlining its plans to establish a WTO consistent TBT regime.  We look 
forward to receiving additional information, in  responses to the checklist on TBT and in an 
action plan for implementation. 
Answer:
 
Please refer to the Lao PDR checklist on TBT (WT/A CC/LAO/6). The associated action plan will be 
provided as soon as possible.  
Question 58  We have specific questions, for response in writing, as follows on the Decree of the Prime 
Minister regarding the Management of the St andard and Quality of Goods and Products 
(No. 85/PM) of 1995, specifically: 
- What is the petition process mentioned in Article 4 of this decree? its length of time? 
and fee structure?  
- What are the divisions referred to in Article 6?  
- What are the international standards referred  to in Article 10, and how is determined 
"which are appropriate to the econo mic conditions of the Lao PDR"?   WT/ACC/LAO/5 
 Page 21 
 
 
  - Please expand on the explanation of "voluntary standards" in Article 11, and provide 
examples.  
- Please provide information on the manda tory and voluntary standard labelling 
approval process referred to in Article 14.  
- Please provide information on the process for requesting an approval certificate for 
quality testing noted in Article 15.  Also, do es this certificate exempt the facility from 
quality testing by other entities?  
- Please provide information on the period ic quality inspection of imported goods and 
products mentioned in Article 16.  
- Please provide information as to the list ref erred to in Article 17, e.g. the compiling 
entity, where it can be found, etc. 
- Referring to Article 18, please provide furth er information on why 1) the certification of 
the standards of goods and products, 2) the cert ificates of use, 3) the national standard 
label, and 4) the approval certific ate are all deemed necessary.  
- As mentioned in Article 22, how is it determ ined that a temporary stoppage is necessary 
to prevent "damage[e] to the national economy "?  Please also explain what is meant by 
this phrase.  Please provide information on the petition process noted in Article 23.  
- Referring to Article 26, what are the rel evant duties of the Science Technology and 
Environmental Agency, and the Food and Drug Administration? 
Answer:  
Article 4 of the relevant Decree states that a pe tition can be lodged with any Standards Body, either 
located in the central or provincial levels. The action shall be taken by the Standards Body and 
relevant authorities upon receiving a petition without a fee paid, and the length of time for remedy 
depends on each case. 
The word "Division" referred to in Article 6 mean s the Standards Body established by relevant line 
ministries, for example for food standards, the Lao Codex Alimentarius Committee under the Ministry 
of Health is the "Division". 
The international standard referred to in Article 10 is a standard which has been developed based on 
ISO/IEC guidelines and other international standard  bodies. Some of these are modified to meet 
national legitimate objectives as allowed for under the TBT Agreement. 
Voluntary standards in Article 11 are a standard  which has been developed voluntarily based upon 
guidelines of any Standards Body. These standards are developed both at the factory level as part of 
their own efforts to ensure the quality of their ow n products or by a National Standards Committee.  
Article 14 refers to the right to use the National St andard Mark by individuals or legal entities. Any 
applicant for the use of the National Standard Mark is required to file the application with STEA of 
the Prime Minister’s Office. STEA is the Standards Body at the central level. Alternatively, the 
application for the use of such Mark can also be  filed to STEA through any Standards Body at the 
provincial level. Upon receipt of the application, an assessor is dispatched to the premises of the 
applicant to ascertain the quality of the products. 
Article 15 refers to the right of  individuals and legal entities to apply to STEA for accreditation of 
their laboratory in terms of competence of testing. Upon receipt of the application, an assessor is dispatched to the premises of the applicant to asc ertain the capacity and competence of the laboratory. 
Approval is given, by issuance of certificates, if the requirements are met.  
Article 16 states that any Standards Body shoul d define the list of imported goods as well as goods 
destined for export markets to face random quality in spection. In practice, the inspection has been 
done by formality check to ensure the standard of  some goods which are imported and distributed in WT/ACC/LAO/5 
Page 22  
 
  Lao PDR. Examples of goods subject to such rando m inspection are: gasoline, cement, steel bars, 
some kinds of food, and medicines.   
The list of imported and exported goods mentioned in Article 17 could be found in Ministry of 
Commerce or for some products in STEA, and Ministry of Public Health in the area of food and drug.    
The list of products subject to technical mandatory  regulations is in the Ministry of Commerce’s 
Regulation on prohibited and c ontrolled goods for importation a nd exportation No. 0285/MOC.FTD 
dated 17 March 2004.  
Pursuant to Article 18, 1.) the certification of the standard of products refers to the certification of 
registration of any products which will be developed to be a national standard; 2.) and 3.) certification 
of use of national standard label (m ark) is a certificate given in rec ognition that the quality of products 
meets the requirements of national standard, and 4.) all certification has been done on a voluntary 
basis upon request by a producer and valid only for local products. However the terms of "necessity" indicated in Article 18 means the fees should be paid for all certificates. 
Article 22 specifies duties and scope of rights of the Inspection Committee on Standards and Quality 
of products under the Standards Body at the central level. Paragraph 2 of this Article authorizes the 
Inspection Committee to order a temporary stoppage of any action, which is damaging to the national 
economy (for example, human health and safety). The determination of damage is by consensus by 
members of the meeting of the Committee. The d ecision of the Committee is then submitted to STEA 
as National Standard Body, or to the Government if necessary, for approval.    
Article 23 allows individuals or legal entities to f ile a petition to the Standards Body at the central 
level to complain about the treatment of the In spection Committee relating to their improper summary 
memoranda, methods of imposing fines, and other ac tions. Such appeals are considered seriously and 
normally decided within a period of one month from the date of filing. However, it may be longer 
depending on individual cases.  
Article 26 states that STEA is appointed to be the central Standards Body to coordinate with all 
relevant bodies on standardization and the F ood and Drug Administration Commission under the 
Ministry of Public Health consisting   of representatives from line ministries is responsible for 
management of food and drug, including quality inspection.   
Question 59  
Ministry of Public Health document No. 1364/95/DFM appears to be simply a list of 
"restricted" chemicals, with no further explanation.   
Please clarify how they are restrict ed, e.g., for use in foods or f ood additives?   How does this 
relate to Lao PDR compatibility with WTO trade provisions?   
Answer:
 
The document No. 1364/95/DFA has been replaced by the Ministerial Decision No. 08/MOH dated 
4 January 2005 (See Annex VI for list of products  under control by the MOH). All chemical items 
listed in the new Ministerial Decision on Determined  List of Narcotic Drugs , Psychotropic Substances 
and Precursor Chemicals under the Romaine number  111, are considered as precursors and essential 
chemicals, which are often used in illicit manufacturi ng of drugs. It also includes a few items used as 
food additives such as acetic acid and caffeine. In the case of the latter, it is more on measure of 
surveillance. Lao PDR considers th e measures which are necessary to meet the legitimate objective of 
protecting human health and safety as is allowed for under the WTO.   WT/ACC/LAO/5 
 Page 23 
 
 
  Question 60  
We thank Lao PDR for the information provide d on imports subject to review due to the 
application of technical barriers to trade. 
We seek further advice on the reasoning for the inclusion on products on the list, for example, 
minerals and precious metals. 
Answer:  
The inclusion of certain products such as minerals a nd precious metals in the list is for the purpose of 
monitoring and preserving precious natural resources.  Also with regard to diamonds, Lao PDR is a 
member of the Kimberly Process Certificate Scheme. For more information on Lao PDR’s work on TBT see the answer to question 57. 
(c) Sanitary and phytosanitary measures, incl uding measures taken with respect to imports 
Question 61  We look forward to reviewing the checklist on SPS and Lao PDR’ action plan to implement the 
SPS Agreement, including a technical assistance program on the Lao PDR SPS regime improvement. 
Answer:
 
Please refer to the checklist on SPS (WT/ACC/LAO/6) .  An action plan will be provided in due 
course.  
In terms of technical assistance, Lao PDR is  focusing on human resources development and 
infrastructure especially databases,  survey, prediction and  pest ri sk analysis.  Lao PDR receives 
technical assistance in following areas: 
- ASEAN-NZAID SPS programme (for Lao PDR, Cambodia, Myanmar, and Viet Nam) to 
assist in drafting Law on Protection and Control of Pesticides which are based on International Plant Protection Convention (IPPC). 
- ASEAN-AUSAID SPS capacity-building programme for 8 ASEAN countries.  
- ASEAN-AUSAID Train the trainers programme to  ensure quality of agricultural products for 
ASEAN countries.  
These three programmes provide technical assistance in developing human resources and certain 
technical testing equipment. The Lao Government still has responsibilities in providing infrastructure 
for SPS testing, analysis and certification. 
Lao PDR still requires further technical assistance in  the area of SPS measures. The specific areas in 
which such TA is required will be informed in due  course, after we have undertaken an assessment of 
the gaps that currently exist. 
Question 62  
Referring to Article 5 of Regulation 894/MOAF, is the Department of Agriculture's testing and 
research of samples separate from the licensing and import permit procedures?  If so, what are 
the procedures/requirements for having this  analysis done, and are there any fees? WT/ACC/LAO/5 
Page 24  
 
  Answer:
 
As per the answer to question 32, Regulation No. 894/MOAF has now been replaced by the 
Regulation No. 0886/MOAF. See the answer to question 32 and Annex V for the current procedures. 
Question 63  
On the Provisions on the Control of Export-Ori ented and Imported Foodstuff No. 035/FMC of 
the Food and Medicine Control Committee. 
- Is the quality certificate mentioned in Article 4 required for all food? 
- What are the standards used/minimum quality requirements? - Referring to Article 5, does the quality certific ate cover all or just a singular shipment? 
What are the appeal procedures, if any? 
- Please explain "professional service fees and expenses" as used in Article 7.  In 
particular, what is covered by the term "professional". 
- Please clarify whether the stickers referred to in Article 8 are labels or something else. - Referring to Article 11, please explain ho w the Food and Medicine Control Committee's 
quality certificates differ from those of the Central Management Agency.  
Answer:
 
A quality certificate is required for all importe d food. As Lao PDR does not have resources to 
undertake analysis and testing, sanitary and phyt osanitary certificates, certificates of analysis, 
certificates of registration from exporting countries are recognized and accepted.   
The standard used/minimum quality requirements fo llow the food regulations  of Lao PDR which are 
largely based on the Codex Alimentarius.  
The quality certificate is required for every sh ipment. Presently, all certificates are accepted; 
therefore, we do not see the need to have appeal procedures.  
"Professional service fees and expenses" are the fees  associated with registering the documentation as 
well as the fees for the physical examination and quality analysis of food products for instance when exporting country documentation is not available or incomplete. 
The stickers referred to in Article 8 are mentioned to labels that pr ovide information of the products.  
The Food and Medicine Control Committee is the sole state management body with the authority to 
issue food product quality certificates. At present, the Food and Drug Department and Provincial Health Authorities are the agencies that have the authority to issue the permission for imported food 
product. 
Question 64  
With respect to the Elaborated Recommendation s to Document 035/FMC, please clarify what is 
meant in Article 8 by "genuine food".  Please also clarify what is the referenced "International Food Code".  
Answer:
 
"Genuine food" was a mistake in translation of the relevant Lao word. The intended meaning is 
fraudulent food. That is, food that is attempte d to imitate food commonly understood by the  WT/ACC/LAO/5 
 Page 25 
 
 
  consumers to be another food or product. It incl udes food that is mislabelled for fraudulent purposes, 
food that is diluted or mixed with cheap er or poorer quality ingredients etc. 
No reference to the "International Food Code" was used. This provision was issued in October 1991 
when the country had limited access to inte rnational information and standards.  
Question 65  
On the Provisions on Quality Control of Domestically Circulated Foodstuff, No. 105/FMC.  
- Please provide the CFD's registration process requirements, and a copy of the 
registration form. Also please clarify whether it is only one of the governmental bodies 
that can examine and certify, and identify the others.  
- Are imports/exports covered by this provision ?   Does it apply to domestically produced 
food as well as to imported food? Wh at are the current food label requirements 
mentioned in Article 8?  
- What are the standards behind the authorizations noted in Article 9, and what are the 
authorized additives? 
- Please clarify what is meant by "sweet substitution substance" in Article 10, and 
whether it includes ingredients such as Nutrasweet? 
Answer:  
The registration process on food product has been  implemented based on the regulation on 
registration of foodstuffs issued by the Food and Dr ug Department, Ministry of Health. The process of 
registration is as follows: 
- Conduct inspection and give  advice to food business; 
- Analysis of samples taken; 
- Consideration of the results of the analysis  as to their compliance with laws, regulations and 
international regulations; 
- Certification of the registration certificate. 
A copy of the registration form is attached (see Annex VII).   
The Food and Drug Department is the only body that can undertake the task of examining and 
certifying.   
This provision covers both imports  and exports.  It also applies to domestically-produced and 
imported food.  
Food labelling follows the provisions provided in th e Regulation on quality control of domestically-
circulated food product No. 105/FDA dated 31 October 1991 and Additional explanation on the 
Regulation on quality control of domestically -circulated food product No. 027/FDA dated 13 
February 1992. The labelling requirements are as follows: 
1. The name of the food (English or French  version could be used if required); 
2. The name and address of the producer, manufactur er, or re-packaging distributor by using 
"produced by or re-packaged by";  
3. Food which is domestically produced shall display the address of manufacturer or repackage 
distributors. The name of the country of origin  shall be shown in the case of imported food; 
and WT/ACC/LAO/5 
Page 26  
 
  4. Formula food quantity shown in matrix system (volume). If the food is in powder or dried or 
solid forms, the gross weight of the product sh all be specified. The overall volume shall be 
detailed if the food is in liquid form. 
Only a few standards have been el aborated at this stage and they were established in 1991. However, 
subsequent to its admission to Code x, Lao PDR is in the process of de veloping standards in line with 
Codex standards. These will replace the existing sta ndards as they are developed. At present, Lao 
PDR has a food law under which the Codex related standards are expected to be established.  
There is no mentioning of sweet substitution substan ce in Article 10. Only saccharine is forbidden to 
be added to food and beverages as a result of a Joint Expert Committee for Food Additive (JECFA) 
evaluation from 1980 (WHO Technical Report 683). The said document pointed out the possibility 
that consumption of saccharine in high doses might  contribute to bladder tumours. JECFA has 
subsequently identified as acceptable daily intake (ADI) of 5mg/kg-body weight and consequently, 
Lao PDR has taken no action against im porters of this material up to this time. Again, it is anticipated 
that this requirement will be revised in line w ith Codex once the food law has been finalized.  
Question 66  
Regarding the replies to Questions 117-123 of WT/ACC/LAO/4, Lao PDR advises that a draft 
veterinary law is under consideration of the Na tional Assembly, and would appreciate advice on 
consideration of the draft law.  We note that  Lao PDR has already started to review its SPS 
measures, and thank them for the information provided on SPS activities. 
We look forward to receiving the checklist on SPS measures which Lao PDR has said is being 
prepared. 
Answer:
 
The draft veterinary law is now in the National As sembly awaiting for approval. The checklist on SPS 
measures is available (WT/ACC/LAO/6).  
(f) Free zones 
(g) Free economic zones 
Question 67  
Could Lao PDR provide the legislation and the decree referred to in reply to Question 131?  
Answer:  
See WT/ACC/LAO/5/Add.1 for Decrees of: - the Prime Minister's Decree on Border Trade Zone at Boten, Luangnamtha Province (Lao 
PDR-China) No. 162/PM dated 8 October 2002; 
- the Prime Minister's Decree on Border Trade Zone at Bane Dansavanh (Lao PDR-Viet Nam) 
No. 25/PM dated 25 March 2002;  
- the Prime Minister's Decree on Special Econom ic Zone at Savan-Seno (Savannakhet province 
of Lao PDR) No. 148/PM dated 29 September 2003.   WT/ACC/LAO/5 
 Page 27 
 
 
  Question 68  
Could Lao PDR please provide information regardi ng the free trade zones at Boten-Bohan and 
Laobao-Dansavanh.  In particular, please provide  information regarding the benefits provided 
under these programs; the legislation that provides for it; and any requirements that must be met to qualify for investment in the zone. 
Please explain more fully the agreement on Indus trial Estates and the Prime Minister’s Decree 
on Industrial Development referenced in the Answer to Question 131 of document 
WT/ACC/LAO/4. 
Answer:
 
The Prime Minister's Decree No. 162/PM dated 8 October 2002, Part III contains provisions on 
benefits extended to investors and businesses in the border trade zone at Boten (See attached Decree): 
- Article 14 (General benefits): benefits ava ilable under the domestic and foreign investment 
promotion laws and other benef its specified in this Decree. 
- Article 15 (Tax benefits): Investors pay redu ced rate or get exemption for turnover tax and 
profit tax. 
- Article 16 (Tariff benefits): Some goods imported into and e xported out of the border trade 
zone may get tariff exemption.  
- Article 17 to 24 also contain other benefits provided for investors in the Boten border trade 
zone. 
The requirements for investing in the Boten border trade zone are stipulated in Article 5 to 7: 
- Article 5 (Permitted businesses and entities): businesses and entities dealing with 
- Trading such as department store, exhib ition, exportation, importation, re-exportation 
and trade in transit.  
- Manufacturing and processing such as production for domestic consumption and 
exportation, handicraft, processing, packaging and assembly. 
- Services such as transport (goods), warehousing, insuranc e, banking, post, 
telecommunication, education, hospital, rest aurant, sports, tourism, hotel and other 
activities approved by the Government.  
- Representative offices and branches of domestic and foreign companies.  
- Article 6 (Investors): Investors can be either  national or juristic persons regardless of 
nationality.  
- Article 7 (Types and Forms of investment):  Types of investment include state-owned 
enterprises, cooperatives, private companies or joint-ventures. Forms of investment include 
partnership, company limited or public company.   
The Prime Minister’s Decree No. 25/PM dated 25 Ma rch 2002, Part III (Article 14 to 24) contains 
provisions on benefits provided for investors in th e border trade zone at Dansavanh similar to those 
provided for under the Prime Minister's Decree No. 162/PM as mentioned above.  
The requirements for investing in the Dansavanh border  trade zone are stipulated in Article 5 to 7. 
The requirements also similar to those stipulated  in the Prime Minister's Decree No. 162/PM as 
mentioned above.  WT/ACC/LAO/5 
Page 28  
 
  4. Policies affecting foreign trade in agricultural products 
Question 69  The following questions relate to the Decree on Livestock Management in the Lao PDR 
(85/PMO). 
Please clarify what is meant by "legal management " in Article 1. With reference to Article 5.2, 
please provide information on the licence and certi fication procedures, and provide a copy of 
the referenced decree.  
Please clarify whether the Regulation on Liv estock Management (No. 0005/MAF) only covers 
domestic livestock, or also imported/exported liv estock, as do both of the referenced documents 
(Prime Minister Decree 85 and the Ministry of Agriculture and Forestry's animal management 
regulation).  
Answer:
 
The use of the phrase "legal management" (the resu lt of translation from Lao to English language) is 
meant to convey the meaning that the movement of  livestock within the country should be pursuant to 
the laws and regulations of Lao PDR pertaini ng to the livestock and vegetation sector.   
The Regulation on Livestock Management (No. 0005/MAF) covers both do mestic livestock and 
imported/exported livestock (as do both of the refe renced documents Prime Minister Decree 85 and 
the Ministry of Agriculture and Forestry's animal management regulation).  
See Annex V for a flow chart detailing the import license and certification procedures from MOAF. 
Question 70  
Please provide information on agricultural domestic  support and export subsidies in the format 
outlined in WT/ACC/4. 
Answer:  
Please refer to WT/ACC/SPEC/LAO/1.   
Question 71  
Regarding the replies to Questions 135-172 of  WT/ACC/LAO/4, it appears that Lao PDR 
maintains high tariff rates on some agricultu ral products to protect local agricultural 
producers. 
We seek advice from Lao PDR as to whether it has plans to change this approach. 
Answer:  
Lao PDR is an agriculture-dominated least-develope d country. The agricultural sector is of critical 
importance to, and is highly sensitive for, Lao PDR, as it contributes about half of the total national 
economic output.  Agriculture provides livelihoods for the majority of people, employing around 80 
percent of the total population often in subsistence production.  
Given the above, the Government of Lao PDR will, c onsistent with WTO princi ples, continue to use 
tariff policy as a legitimate development tool.  WT/ACC/LAO/5 
 Page 29 
 
 
  Question 72  
In relation to rice, we note that Lao PDR suggest s that controls on rice will be converted into 
measures consistent with the Agreement on Agriculture. 
We seek advice from Lao PDR on measures it is considering for imports of rice. We note that if rice is in short supply, impo rtation of rice is allowed upon an agreement of 
governors of provinces concerned. 
Are the provincial governors likely to continue to h ave a role in deciding on whether rice can be 
imported under any new measures under consideration? 
Answer:
 
As noted in relation to question 71, agriculture is  an extremely important sector for the Lao PDR 
economy.  Within the Lao agricultural sector, rice is  the largest component.  Rice is the main staple 
food for Lao people and more than 80 percent of the people who are employed in the agriculture are mainly involved in the rice production.  With these f acts in mind, rice is listed in the controlled goods.  
Question 73  
We look forward to receiving information on domestic support and export subsidies in the 
WT/ACC/4 format and seek advice from Lao PDR wh en it may be in a position to provide the 
information. 
Answer:
 
Please see the answer to question 70.   
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
1. General 
(a) Intellectual property policy 
Question 74  We thank Lao PDR for the general overview over the protection of Intellectual Property Rights. 
We would like to invite Lao to prepare a special document on the legislative actions with regard 
to TRIPS in the future. 
Answer:
 
Lao PDR is preparing to submit a checklist on TRIPS prior to the second Working Party 
(WT/ACC/LAO/7).  Subsequently, an action plan will be developed.  
As detailed in the TRIPS checklist, the draft of  the Law on Intellectual Property, which covers 
Patents, Industrial Designs, Trademarks and Trad e Names, Geographical Indications, Lay-out Design 
of Integrated Circuits, Protection of Variety of  Plants, Copyrights and Related Rights, has been 
submitted to the Lao PDR National Assembly for appr oval. The content of this Law is based on the 
WIPO Model Law which is expected to be consiste nt with the requirements of the WTO Agreement 
on TRIPS.  WT/ACC/LAO/5 
Page 30  
 
  However, given Lao PDR’s lack of resources and cap acity as a least-developed country, it will require 
a transition period to fully implement the WTO TR IPS Agreement. Lao PDR also wishes to avail 
itself of the special and differential treatment provisions extended to the developing and least-
developed countries.  
2. Substantive standards of protection 
(a) Copyright and related rights 
Question 75  Lao PDR has no copyright law; therefore, it is not TRIPS consistent in that area. We need to 
know when Lao PDR intends to draft and enact a copyright law. Until the Lao PDR can provide us with a copyright law, we have no additional questions. 
Answer:
 
Lao PDR plans to promulgate the Law on Intell ectual Property, which contains provisions on 
Copyrights and Related Rights. See more detail in the answer to question 74 above. 
(b) Trademarks, including service marks 
Question 76  
In the 1995 Decree, Article 7 provides that a trademark application shall include "a list of the 
goods and services with the description of the ch aracteristic and quality that are to bear the 
mark and other necessary relevant documents." 
- What is meant by the phrase, "description of the ... quality"?  Please provide an 
example of such a description in a list of goods/services; and 
- What is meant by "other necessary relevant documents"?  Please provide a list of all 
such documents that are required to be included in or with a trademark application. 
Answer:  
As per Article 7 of the Lao PDR Decree on Trad emarks No 06/PM of 18 January 1995 which has 
been provided to the WTO Secretariat ,  the phrase "description of characteristics and quality" refers to 
an explanation of the characteristics and quality of goods or services to which the trademark shall 
apply. For example, the trademark "CASIO" is in tended for use in relation to certain scientific, 
photographic and cinematographic apparatus and instruments in class 9 of the international 
classification.  
"Other necessary relevant documents" are such do cuments which provide the filing date of the 
application for trademark registration in a foreign count ry. The details are stipulated in Article 7 of the 
Regulation on Registration of Trademarks No. 46 6/STEA-PMO dated 7 March 2002.  The Regulation 
is available (WT/ACC/LAO/5/Add.1.) 
Question 77  
Article 7 also provides that "[i]individual or legal entity, who has been assigned the right to use 
the trademark, shall have a request to regis ter trademark in the Lao PDR, of which an 
application may contain a permission of the ow ner of trademark... . In the case of partial 
assignments, the agreement shall provide for the right of the owner of trademark to verify the 
quality of the goods and services."  WT/ACC/LAO/5 
 Page 31 
 
 
  - What is the meaning of "assignment" in the foregoing sentence?  Restated, does the use 
of "assignment" here refer to "transfer of rights" or to "licensing of rights"? 
- If the former, under what circumstances woul d permission of the owner be required or 
preferred, as the assignee of all or some po rtion of the trademark rights would become 
the "owner" of the mark"? 
Answer:  
Referring to Article 7 of the Decree on Tradem arks No 06/PM of 18 January 1995, the word 
"assignment" does mean the transfer or licensing of rights. 
The transfer of rights between the right owner and the assignee is voluntary based on consensual 
agreement between the two parties.  
Question 78  Article 8 refers to "publish[ing] the result of the above registration." How does this article or 
decree comply with TRIPS Article 15.5 requiring that the Member "provide a reasonable opportunity for petitions to  cancel the registration"? 
Answer:
 
Notwithstanding Article 8 of the Decree which refers  to publishing the result of registration, Article 
16 of the Regulation on Registration of Trademarks No 466/STEA-PMO states that individual or legal 
entities can request for cancellation of a registered trademark at anytime.  
Question 79  
In Article 10, to what does the phrase "same kind" refer? How does this comply with the 
requirement of TRIPS Article 16.1, that the own er of a registered mark shall have the exclusive 
right to prevent others from using the same or similar marks for the (same or) goods or 
services?  
Answer:  
Article 10 states that where two or more persons file  applications for the registration of identical or 
confusingly similar trademark of the same kind, prior ity shall be considered and granted to the person 
who has first filed his/her application, because Lao PDR follows the first-to-file system of trademark 
registration. The similar trademark of the same kind in this Article means the trademark which has not 
yet been registered or granted anywhere in the world.    
Question 80  
In Article 9, our version contains the phrase, "In the case of any change to use the said collective 
mark, the registered owner must notify the Scie nce, Technology and Environment Organization 
for the approval."  In light of the context, as well as the sentence prior thereto, shouldn't the 
phrase read, "In the case of any change to use OF the said collective mark"? 
Answer:  
The revised language used in the question captures the meaning of this sentence in Lao language in 
the decree. WT/ACC/LAO/5 
Page 32  
 
  Question 81  
In relation to Article 12, please provide examples of (a) "national typical culture or historical 
site"; (b) "a name or abbreviation of any state"; and (c) "a mark process official sign or hallmark relating to the control and certification of any ... international organization". 
Answer:
 
In relation to Article 12, examples of  (a) national ty pical culture or historical site such as the picture 
of "That Luang Stupa" – a symbol representing Lao PD R; or a picture of  "Anchor Wat Temple" – a 
symbol representing Cambodia; (b) a name or abbreviation of any state such as "Paris" – the capital of France; or "New York" – a state of the United States of America; and (c) a mark process official sign 
or hallmark relating to the control and certification of any state or in ternational organization such as 
"ISO 9001 Certified" – a certification of total qua lity management of any company accredited by any 
Accreditation Body  consistent with the standard  set out by the International Organization for 
Standardization (ISO); or "CE" -- a quality mark of any products or goods, which has been tested by 
the European Certification Body.   
Question 82  
Article 12 refers to marks that are confusing simila r to "trade names".  How is this evaluation 
conducted in Lao PDR? 
Answer:
 
Article 12 refers to marks that are confusingly similar to "trade names", and the evaluation is 
conducted by a search of trade names which have been  registered in Lao PDR or considered widely 
well-known. 
Question 83 Article 12 refers to "[a] mark [that] is identica l with, or confusing similar to a trademark or 
trade name of goods or services which are widely well come."  To what does the phrase "widely 
well come" refer and how is this determination made? 
Answer:
 
Article 12 refers to a mark that is identical or c onfusingly similar to a trademark or trade name of 
goods or services which are widely well-known. The correct wording should read "well-known" not 
"well come". The word "widely well- known" is determined in Article 6( bis) related to well-known 
marks in the meaning of the provisions of the Paris Convention for the Protection of Industrial Property in which Lao PDR has been a signatory since 1998.  
Question 84  
Article 13 refers "the other acts related to the goods and services existing in Lao PDR"?  What 
are these "other acts"? 
What is the consequence of failure to record a change in ownership of a mark, as required 
under Article 16?  To what does the phrase "record of the grounds" refer in Article 16? 
Article 17 states that "[t]he infringer of right under the trademark shall be warned...."  How 
does this process work?  To what th e phrase "legal sanction" refer?    WT/ACC/LAO/5 
 Page 33 
 
 
  Answer:  
Article 13 refers to the other acts  related to the goods and services existing in the Lao PDR, where the 
phrase "other acts" means any busin esses or services in the area of trade (e.g. wholesale and retail 
trade).  
Article 16 refers to any change in the ownership of an  application for registration or in transfer of the 
right of the trademark to other persons. It requi res an approval and record (of the grounds) by STEA. 
If the change in ownership (and) the transfer of righ t to other persons is not recorded, the change is 
not valid in Lao PDR. The phrase "record of the grou nds" means a record of change or documents to 
verify the transfer of rights.  
The meaning of "the infringer of right under trademark shall be warned etc" in Article 17 is that the 
suspected infringer is called upon by the relevant authorities to explain the alleged infringement. In 
some instances, the infringer and the rightful ow ner are also present with the view to finding an 
amicable solution. In the event that the rightful owner wishes to pursue his/her case in the court, the 
right of the individual is provided for under Artic le 23 of the Regulation on the Registration of 
Trademarks No. 466/STEA/PMO.  
The phrase "legal sanction" means the punishment sen tenced by court referred to in the Civil or 
Criminal Law of Lao PDR. 
Question 85  
We are unable to make an assessment whether the trademark law of Lao PDR is TRIPS 
consistent. We need the following in formation to make that assessment:  
- We are in receipt of the January 18, 1995 Decree of the Prime Minister on Trademarks 
("1995 Decree").  Please state whether ther e are any other trademark laws, regulations 
or rules and, if so, please provide us with copies.  For example, the 1995 Decree, in Article 18, refers to "organizing the implemen tation and interpretation of this Decree 
into detailed regulations...." 
- The 1995 Decree does not appear to contai n any references to "well-known marks".  
How does Lao PDR protect well-known marks as required under TRIPS Arts. 16.2 and 
16.3?  Please provide any laws, regulations  or rules relating to well-known marks. 
Answer:
 
In addition to the Decree of the Prime Minister on Trademarks No. 06/PM of 18 January 1995, STEA 
promulgated the latest Regulation on the Regist ration of Trademarks No 466/STEA-PMO dated 7 
March 2002 in order to fully implement the Trademar ks Decree as stipulated in Article 18 of the 
Decree. 
Article 12 of the Trademarks Decree states that "a  trademark cannot be registered if a mark is 
identical with or confusingly similar to a trademark or trade name of goods or services which are widely well-known". Widely well-known marks are automatically protected in Lao PDR.   Please also see answer to question 84 on the use of the term" widely well known" in place of " widely well 
come". WT/ACC/LAO/5 
Page 34  
 
  (c) Geographical indications 
Question 86  How does Lao PDR comply with the terms of TRIPS Article 22 (protection of geographical 
indications) and Article 23 (Additional Pr otection for GIs for Wines and Spirits)?  
Answer:
 
Lao PDR is in the process of considering to enact the Law on Intellectual Property which also covers 
Geographical Indications (GI). The provisions relate d to GI are developed under technical assistance 
from the Government of France and they are expected  to be in compliance with the WIPO Model Law 
and the WTO TRIPS Agreement.  
(f) Plant variety protection 
Question 87  
Does the government of Lao PDR intend to draft a plant variety protection law, and if so, when 
will a draft be available?  
Does the government of Lao PDR intend to accede to  International Union for the Protection of 
New Varieties of Plants (UPOV), and if so, when? 
Answer:  
See the answer to question 74 and the TRIPS checklist (WT/ACC/LAO/7). 
Lao PDR is studying the implications of joining the International Union for the Protection of New 
Varieties of Plants (UPOV). We understand that  the TRIPS Agreement does not require acceding 
countries to be a signatory to the UPOV. 
(h) Requirements on undisclosed information 
Question 88  
Lao PDR has drafted a patent law, but we do no t yet have a copy of the draft. Until we are 
provided one, we will not be able to assess whet her it is TRIPS compliant.  Lao PDR does not 
have laws regarding the protection of undisclosed  information or trade secrets, therefore, Lao 
PDR is not TRIPS consistent in that area. 
When will the government of Lao finalize and a pprove the draft patent law?  Can we be 
provided a copy for our review? 
When does the government of Lao PDR intend to draft laws/regulations pertaining to the 
protection of undisclosed information or trade secrets, per TRIPS Article 39?  
Answer:  
Lao PDR issued the Decree No. 01/PM dated 17 Janua ry 2002 on the Protection of Patents, Petty 
Patents (Utility Model) and Industr ial Designs. The Regulation on th e Implementation of this Decree 
No. 322/STEA-PMO dated 18 February 2003. A copy of the Decree and the Regulation is available 
(WT/ACC/LAO/5/Add.1).   WT/ACC/LAO/5 
 Page 35 
 
 
  With respect to the protection of undisclosed inform ation or trade secrets, some protection is provided 
by Article 95 of Crime Law that: "Any person di sclosing another person’s confidential matter which 
has come to the offender's knowledge during the pe rformance of his profession or duties, thereby 
causing damage to the other person, shall be punish ed by three to six months of imprisonment and 
shall be fined from 50,000 Kip to 500,000 Kip".  Ho wever, Lao PDR may need to develop relevant 
regulation to comply with TRIPS. 
4. Enforcement 
Question 89  The IP enforcement regime of the Lao PDR is not TRIPS consistent. In order to be consistent 
with TRIPS, Lao PDR must enact all laws and regulations dealing with IP enforcement matters 
and procedures including the full panoply of ad ministrative/civil/criminal and border measures. 
Answer:
 
With regard to enforcement, Lao PDR issued Decr ee of the Prime Minister on Trademarks No. 06/PM 
dated 18 January 1995; Regulation on Registration of Trademarks No 466/STEA-PMO dated 7 March 
2002; Decree No. 01/PM dated 17 Jan uary 2002 on the Protection of Patents, Petty Patents (Utility 
Model) and Industrial Designs; and Regulation on the Implementation of Decree No. 322/STEA-PMO 
dated 18 February 2003.  
As in the response to question 74, the draft La w on Intellectual Property which covers Patents, 
Industrial Designs, Trademarks and Trade Names,  Geographical Indications, Lay-out Design of 
Integrated Circuits, Protection of Varieties of Pl ants, Copyrights and Related Rights is now awaiting 
for an approval from the National Assembly. The said draft Law also contains provisions on 
enforcement, the civil and criminal procedures. 
VI. TRADE RELATED SERVICES REGIME 
Question 90  Regarding the replies to Question 222-230 of WT/ACC/LAO/4, we note that the 
Telecommunications Act (No 02/NA) was adopted on 10 April 2001, but that decrees to give 
effect to the Law were being developed. 
Could Lao PDR provide information on progress with  the decrees and when they are likely to 
be implemented. 
Answer:
 
The Telecommunications Act No 02/NA dated 10 April 2001 is made effective through the 
Presidential Decree on implementing the Act No 50 dated 25 April 2001.  The Telecommunications 
Act in itself is self-explanatory and clear for implemen tation; hence, there is no need to have further 
decrees.  
Question 91  
It is our understanding that the monopoly of  "Assurances Generales de Lao PDR" has ended 
yet they remain the only insurance company licensed  in the market.  Please confirm.  (This is a 
joint-venture between the government of Lao PDR (which owns 49%) and one of Allianz's 
subsidiaries). WT/ACC/LAO/5 
Page 36  
 
  Have any other insurance companies applied for licenses?  What is the process for licensing 
insurance companies? (e.g. is there a period of time  in which applications have to be accepted or 
denied). 
Answer:
 
Lao PDR can confirm that the monopoly of Assuranc es Generales du Lao PDR (AGL) ended in 2002. 
Presently, some other companies are in the process of  applying for a license to provide insurance 
services in Lao PDR. 
Licensing procedures entail: 1. Submit an application form to the Ministry of Finance to establish an insurance company.  
2. Provide supporting documents as required under the Investment Law, Enterprise Law and Tax 
Law. See the answer to question 16 for more detail. 
3. The applicant must pay guarantee as provided in the Insurance law of Lao PDR 
No. 11/90.NA, dated 29 November 1990 and Decree  of the Prime Minister No.01/PM, dated 
23 January 1992 on the implementation of Insurance Law of Lao PDR. 
4. The Ministry of Finance requires 3 months for processing the application. VII. INSTITUTIONAL BASIS FOR TRADE AND ECONOMIC RELATIONS WITH 
THIRD COUNTRIES 
Question 92  WT/ACC/LAO/4 states that approximately 60 per cent of trade will be covered when AFTA is 
fully implemented for Lao PDR imports.  What  is the timeline for Lao PDR to implement 
AFTA?  What sectors or line items will be excluded from full liberalization?  What is the 
timeline for completing Lao PDR’ integration into AFTA?  Are there any other preferential 
programs to which Lao PDR belongs? 
Answer:
 
Lao PDR is currently implementing the AFTA C EPT Scheme in which the import tariffs of the 
majority of products will be reduced to 0-5% by  2008. In 2005, the proportion of products under 4 
product lists is summarized below: 
 Product List Tariff lines Percentage 
1. Inclusion List 3,399 95.71 
2. Temporary Exclusion List 0 0.00 
3. Sensitive List 78 2.20 
4. General Exception List 74 2.08 
 TOTAL 3,551 100.00 
 
As provided in the table above, tariffs on products fa lling under the Inclusion List will be reduced to 
0-5% by 2008; products under the Sensitive List (78 tariff lines) will be eliminated by the year 2015 
with flexibility for some products up to 2018; and pr oducts under the General Ex ception List (74 tariff 
lines) are considered to be excluded permanently.   WT/ACC/LAO/5 
 Page 37 
 
 
  Apart from AFTA, Lao PDR is also a party to  the Asia Pacific Trade Agreement involving 
Bangladesh, China, India, Republic of Korea, Lao PDR and Sri Lanka.  
_______________ 
 
 WT/ACC/LAO/5 
Page 38  
 
  ANNEXES  
 
 
Annex 
Question Reference No Description Date of 
Adoption 
I 16  Application Form for Business Registration  
II 25 284/MOC.FTD List of Goods Subject to Prohibition for Import and 
Export 17 March 2004 
III 25 285/MOC.FTD List of Goods Subject to Import and Export Licensing 17 March 2004 
IV 22  List of Luxury Goods  
V 32  Import Permit Authorization Flow Chart for 
Agricultural Commodities/ Agricultural Chemicals 
from MOAF  
VI 59 08/MOH List of products under control by the Ministry of 
Health (MOH), Regulation No 08/MOH of 04 January 
2005 4 January 2005 
VII 65  Registration form for Quality Control of Domestically 
Circulated Food Stuff  
 
  WT/ACC/LAO/5 
 Page 39 
 
 
  ANNEX I 
 
Lao People’s Democratic Republic 
Peace   Independence   Democracy   Unity   Prosperity 
−−===000===−−  
 Ref No:....................../ 
 
 
APPLICATION FORM1 
For Business Registration  
 
Attention to:.................................................................... 
                                         Place:................................. 
 
− Refer to the Business Law 
− Refer to regulations of relevant authorities where business is operating 
 I, First Name:.............................................................Family Name:........................................ ................. 
Date of Birth (dd,mm,yy).............................................Village:.............................District ............ .......... 
Province.......................Nationality:......................... Religion:....................... Profession .............. .......... 
Current address (House No):....................... Str eet:.......................... ................ Unit : .................... .......... 
Village:................................................ District: .................................................Province: . ..................... 
Family registration No:......................... Identif ication No:.......................... Telephone: ...................... ... 
Fax:...............................................................................Telex No:................................... .......................... 
 Apply for Business registration in th e sector of:........................ ............................ ...................... 
............................................................................................................................... .....................................
.......................................................................................     Type of business:................ .............................. .......Form of business :................... ..................... ............. 
Type of company:............................................................................................................... ....................... 
Registered capital:............................................................................................................ ....of which 
fixed Asset of:........................... ............................ ................ Variable Asset of:...................... ................ 
Business name:................ ......................... .............................. ...................... .................... ......................... 
Business address (House No ):.................................. ....... Street:............. ...................... ............... ............ 
Unit:........................., Village:........................... District:................................, Province:....... ................. 
Which belong to the company (            ), or  lease (            ); lease value:.......... ........................ ............ .. 
 
 I certify that all information provided above  are correct and accurate, if found any fault 
information I will be responsible  under laws and regulations.  
 
I request to your kind consideration. 
 
Place:........................, date :......................... 
 
                                                                                                             Applicant’s signat ure 
 
 
                                                      
1 Authentic in Lao only. WT/ACC/LAO/5 
Page 40  
 
  Lao People’s Democratic Republic 
Peace   Independence   Democracy   Unity   Prosperity 
−−===000===−−  
 
BIO-DATA
 
(For business owner, Director, Manager) 
 
− First Name and Family Name:.................................................................................................... ... 
− Date of Birth (dd/mm/yy)..........................................Village:..................................................... ... 
− District:.......................................................................Province:...................................... ..............  
− Nationality:........... ............................ ........ Religion:.... ........................ , Profession:................. ..... 
− Current address (House No ):................................. , Street:........................ ........, Unit:..................  
− Village:......................................, District:................................... Province:......................... ..........  
− Family registration No:......................................., Identification No:.............................................  
− Compulsory education:......................................, Higher education:..............................................  
− University/school completed:............................................., Month:......................., Year:............  
− Experiences in business: ....................... ........................ .............................. ......................... .............. 
............................................................................................................................... ..............................
............................................................................................................................... ..............................
............................................................................................................................... ..............................
............................................................................................................................... ..............................
............................................................................................................................... ..............................
............................................................................................................................... ... 
I certify that my bio-data is correct, if any inco rrect data is found, I will responsible in all cases 
against me.   Place:..............................., Da te:................................. ..           Place:......................,  Date:.. ........... 
                     Head of the village
                                                                     Signature   
 
 
  WT/ACC/LAO/5 
 Page 41 
 
 
  Lao People’s Democratic Republic 
Peace   Independence   Democracy   Unity   Prosperity 
−−===000===−−  
Ministry of Commerce  
 
ASSET STATEMENT  
(Asset - Liability) 
For newly established business 
 
No Asset Amount No Liability Amount 
I Fixed asset:   I Owner equity   
 − Fixed asset 
− Buildings 
− Machinery and 
equipment 
− Vehicle     − equity  
II Inventory      
 − Raw materials  
− Finished goods     
III Asset in hands       
 − Bank account     
 − Cheque     
 − Cash     
 Total:   Total:  
 
Place:............................, Da te:......................... 
Financial Officer                                                                                     
− Business owner  
 
− Director 
 
− Manager 
 
 
  
  WT/ACC/LAO/5 
Page 42 Lao People’s Democratic Republic 
Peace   Independence   Democracy   Unity   Prosperity 
−−===000===−−  
 
 
Ref No..................../ 
FIXED ASSET LIST 
(For................................) 
No Description Unit Value Stared Year Depreciation Revaluation 
Value Remarks 
I Buildings        
        
        
        
        
        
        
II Machineries        
        
        
        
        
        
        
III Vehicles        
        
        
        
        
        
        
IV Manufacturing Equipments        
        
        
        
        
         
   WT/ACC/LAO/5
 Page 43No Description Unit Value Stared Year Depreciation Revaluation 
Value Remarks 
V Office Equipments (Depreciation is deducted 
from 5 years onward)       
        
        
        
        
        
        
        
        
        
        
        
        
        
 Total:       
 
Remarks: -    Any items listed in the table shou ld attach with complete ownershi p documentation.                        Place:. ......................, Date:................... 
- If lease, leasing agreement must be provided.                                                                                      Signature.................................. 
- Revaluation of fixed asset is based on the ac tual situation of the particular company   
 
    WT/ACC/LAO/5 
Page 44  
 
  List of attached documents needed in an 
 
Application of Business Registration from the Ministry of Commerce  
  
I. Domestic applicants for business registration
 
1. For Import and Export business  
− Application form (available at the Ministry of Commerce at the price of 14000 kip 
per form) 
− Bio-data 
− Criminal verification Record (No: 3), Identif ication and 3 Photos with the size of 3X4 
− Balance Sheet 
− Company’s Rules (only applicants for establishing new company) 
− Authority letter (for person acting on behalf of the owner)  
− If the company is in the sector of:  
− Import: vehicles, petroleum and luxury goods 
− Export: wood and wood products       
− The application must get an approval fro m the provincial trade office where the 
business is located.   
2. For business under other ministries: 
− An approval from relevant authorities  
− Application form (available at the Ministry of Commerce at the price of 14000 kip 
per form) 
− Bio-data 
− Criminal verification Record (No: 3), Identif ication and 3 Photos with the size of 3X4 
− Balance Sheet 
− Company’s Rules (only applicants for establishing new company) 
− Authority letter (for person acting on behalf of the owner) 
II. Foreign Direct Investment applicants for business registration  
− A copy of investment license 
− Application form (available at the Ministry of Commerce at the price of 14000 kip 
per form) 
− Bio-data  
− A copy of passport and 3 Photos with the size of 3X4 
− Company’s Rules (only applicants for establishing new company) 
− Balance Sheet 
− Authority letter (for person acting on behalf of the owner) 
− If the registered capital is equal to or mo re than US$200,000, a business registration 
will be granted at the Ministry of Commerce.  If the registered capital is equal to or 
less than US$199,999, a business registration will be granted by trade offices at provinces, and Vientiane Municipa lity and Saysomboun special zone.  
 
   WT/ACC/LAO/5 
 Page 45 
 
 
  ANNEX II 
List of Goods Subject to Prohibition for Import and Export2 
The list of goods subject to import prohibition is provided in Notification of Ministry of Commerce 
No. 0284/MOC.FTD dated 17 March 2004.  
Prohibited Goods for Import  
1. All kind of explosives, arms and vehicles for wars (HS 36.01-03, 87.10, 93.01-07); 
2. Chemicals which can be developed for e xplosives, arms and vehicles for wars; 
3. All kind of narcotics; 
4. Materials affecting national culture and customs; 
5. Industrial and chemical wastes which endanger to life and the environment; 
6. Antiques (97.05-06); 
7. Food, medicines and medical supplies as prohibited by relevant authorities; 
8. Wild life, water animals and parts thereof as pr ohibited under domestic la ws and international 
conventions to which Lao PDR is a signatory; 
9. All kind of vehicles with right-handed steering wheel; 
10. Toys which affect attitudes, growth and safety of children and social morale; 
11. Literature materials, pornography, printing a nd other materials which are against Lao PDR; 
12. Second-hand goods as prohibited by the Government; 
13. Money printing equipment; 
14. Dangerous chemical pesticides as prohi bited by relevant authorities; and 
15. All kinds of logs, semi processed timber, and sawn timber (processed wood), wood products 
and forestry products as prohibited under domestic laws (44.01, 03). 
 
Prohibited Goods for Export   
1. All kind of explosives, arms and vehicles for wars (HS 36.01-03, 87.10, 93.01-07); 
2. Chemicals which can be developed for e xplosives, arms and vehicles for wars; 
3. All kind of narcotics;  
4. Antiques (97.05-06); 
5. Wild life, water animals and parts thereof as pr ohibited under domestic la ws and international 
conventions to which Lao PDR is a signatory; 
6. All kinds of logs, semi..., and sawn timber (p rocessed wood), wood products and forestry 
products as prohibited under dom estic laws (44.01, 03); 
7. Forestry products such as: Orchids; 
8. Bat manure; and 
9. Money printing equipment. 
 
                                                      
2 Authentic in Lao only. WT/ACC/LAO/5 
Page 46  
 
  Prohibited Products and Produc ts Under Control for Import and Export in Lao PDR 
 
based on Notification of the Cabinet of Ministry of Information and Culture,  
No. 2411/C.MIC of 10 September 1997 , according to Decree of Minister of Information and Culture 
No 1213/MIC of 23 November 1996  
Prohibited Products for Import  
− Image of Buddha and god made from copper, gl ass, wooden, bone, ivory, stone and other 
materials, except those with authorization of Ministry of Information and Culture. 
− Any books, photo books, magazines, newspapers, leaflets, printing materials, video cassettes, 
films, record cassettes or disc which are against government's policy. 
− Any porno materials. 
Prohibited Products for Export  
− Image of Buddha and god made from wooden, copper, silver, gold, bone, ivory and color 
stone aged at 50 years and more, including any kind of antiques, such as: drums, alto-
cymbals, cymbals, local music instruments, cl othes, manuscript written on different materials. 
− Household and other articles used by people and ethnic groups aged at 50 years and more. 
 
The prohibited insecticides in Lao PDR based on  
Regulation of Ministry of Agriculture  and Forestry dated 15 January 1994  
1. 2, 4, 5-T 
2. DDT 
3. Aldrin 
4. Dieldrin 
5. Endrin 
6. Chlordimeform 
7. Heptachlor 
8. Toxaphene 
9. Ethyl Parathion 
10. Leptophos 
11. BHC 
12. Sodiuin Arsenite 
13. MEMC 
14. TEPP 
15. Sodiuin Chorate 
16. EDB 
17. Captafol 
18. Fluoroacetamide 
19. Sodiuin fluoacetide 
20. Cyhexatine 
21. Daminocide 
22. Binapaccryl 
23. Dinoseb  WT/ACC/LAO/5 
 Page 47 
 
 
  ANNEX III  
List of Goods Subject to Import and Export Licensing3 
The following summarizes the current list of goods subject to import and export control as provided 
for by the Ministry of Commerce and relevant authorities.  
Goods for import based on Notification of the Ministry of Commerce,  
No 285/MOC.FTD of 17 March 20044 
 Relevant authorities Goods subject to control 
1. Foreign Trade Department, MOC 
 - Fuel (HS 27.10) 
- Gases (27.11) 
- Precious Stones (Diamond: 71.02) 
2. Department of Intellectual Property, Standard 
and Methodology, STEA - Cement (25.23)  
- Steel bar (72.01-29) 
3. Transport Department, MCTPC -  All types of vehicles except bicycles and tractors 
(87.02-11, 87.16) 
- Parts of all types of vehicles except bicycles and 
tractors (87.02-11, 87.16) 
4. Department of Post and Communication, 
MCTPC - Telephone, fax and all types of communication 
equipment 
5. Department of Industry, MIH -  Parts of all types of vehicles except bicycles and 
tractors (87.02-11, 87.16) 
- Raw materials and semi-products for production 
6. Mining Department, MIH -  All types of mining (25.02-22, 25.24-30, 26.01-21) 
7. Department of Agriculture, MAF -  Agricultural products 
- All types of fertilizers (31.01-05) 
- Pesticides 
8. Department of Livestock and Fisheries, MAF -  Animal feeds 
- Medicines for animals 
- Products from animals 
- All types of animals and breeders  
9. Food and Drug Department, MOH -  Meat and parts thereof wh ich are edible either 
fresh or frozen (02.01-10) 
- Fish, crab, shell, shrimp either fresh or frozen 
(03.01-07) 
- All types of dairy products (04.01-06) 
- All types of instant food, including canned food 
and fruits 
- All types of snacks 
- Food colouring substances 
- All types of food preservatives 
- Sweet substitute substances 
- All types of drinks (22.01-09) 
- Chicken and duck eggs (04, 07, 08) 
- Food seasoning (Fish sauce, soya sauce, MSG etc) 
- Medicines (for human treatment) 
10. Department of Treatment, MOH -  Medical supplies 
11. Department of Mass Media, MIC -  Video cassette, sound cassette, CD, film and others 
- Video games 
- Craft materials, paintin gs and handy craft.  
                                                      
3 Authentic in Lao only. 
4 For convenience, the presentation is rearranged to be listed by the order of authorities. To the extent 
possible, the HS code is added in brackets after individual items. WT/ACC/LAO/5 
Page 48  
 
   Relevant authorities Goods subject to control 
12. Department of Printing, MIC -  Printings, learning materials, journals and others 
13. Department of Sports, MIC -  Sports guns 
14. Department of Foreign Currency, BOL -  Gold bar and silver bar 
 
 
Goods for export based on Notification of the Ministry of Commerce,  
No 285/MOC.FTD of 17 March 20045 
 Relevant authorities Goods subject to control 
1. Foreign Trade Department, MOC Precious stones (Diamond: 71.02) 
2. Mining Department, MIH All types of mining (25.02-22, 25.24-30, 26.01-21) 
3. Department of Agriculture, MAF Seeds and varieties 
4. Department of Livestock and Fisheries, MAF All types of animals  
Products from animals 
5. Department of Forestry, MAF  Wood products and Forestry products 
6. Department of Treatment, MOH Medical supplies 
Note : Relevant authorities may provide their list of controlled goods for import and export. 
 
                                                      
5 For convenience, the presentation is rearranged to be listed by the order of authorities. To the extent 
possible, the HS code is added in brackets after individual items.  WT/ACC/LAO/5 
 Page 49 
 
 
  ANNEX IV 
List of Luxury Goods6 
 
 
2201.10.00 - Mineral waters and aerated waters 
 
22.03          Beer made from malt.  
 
2203.00.10 - Stout and porter 
2203.00.90 - Other, including ale 
22.04          Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. 
 
2204.10.00 - Sparkling wine             - Other wine; grape must with ferm entation prevented or arrested by theaddition of alcohol: 
2204.21     - - in containers holding 2 l or less: 
            - - - Wine:  2204.21.11  - - - - Of an alcoholic strength by volume not exceeding 15% vol 
2204.21.12  - - - - Of an alcoholic strength by volume exceeding 15% vol 
            - - - Grape must: 2204.21.21  - - - - Of an alcoholic strength by volume not exceeding 15% vol 
2204.21.22  - - - - Of an alcoholic strength by volume exceeding 15% vol 
2204.29     - - Other:             - - - Wine: 
2204.29.11  - - - - Of an alcoholic strength by volume not exceeding 15% vol 
2204.29.12  - - - - Of an alcoholic strength by volume exceeding 15% vol 
            - - - Grape must:  
2204.29.21  - - - - Of an alcoholic strength by volume not exceeding 15% vol 
2204.29.22  - - - - Of an alcoholic strength by volume exceeding 15% vol 
 2204.30     - other grape must:  
2204.30.10  - - Of an alcoholic strength by volume not exceeding 15% vol 2204.30.20  - - Of an alcoholic strength by volume exceeding 15% vol 
 
22.05          Vermouth and other wines of fresh grapes flavoured with plants or aromatic substances.  
 
2205.10     - in containers holding 2 l or less: 
2205.10.10  - - Of an alcoholic strength by volume not exceeding 15% vol 2205.10.20  - - Of an alcoholic strength by volume exceeding 15% vol 
2205.90     - Other: 
2205.90.10  - - Of an alcoholic strength by volume not exceeding 15% vol 2205.90.20  - - Of an  alcoholic strength by  volume exceeding 15% 
 
22.06          Other fermented beverages (for example, cider, Perry, mead); mixtures of 
               fermented beverages and mixtures of fermented beverages and non-alcoholic 
               beverages, not elsewhere specified or included.  
 
2206.00.10  - Cider and Perry 
2206.00.20  - Sake (rice wine)  
2206.00.30  - Toddy  
2206.00.40  - Shandy of an alcoholic strength by vol ume exceeding 0.5% but not exceeding 1% 
2206.00.50  - Shandy of an alcoholic strength by vol ume exceeding 1% but not exceeding 3% 
2206.00.90  - Other, including mead 
 
                                                      
6 Authentic in Lao only. WT/ACC/LAO/5 
Page 50  
 
  22.07          Indentured ethyl alcohol of an alcoholic strength by volume of 80% vol or 
               higher; ethyl alcohol and other spirits, denatured, of any strength. 
 
2207.10.00 - Indentured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher 
2207.20       - Ethyl alcohol and other spirits, denatured, of any strength:             - - Denatured ethyl alcohol, including methylated spirits:   
2207.20.11  - - - Ethyl alcohol strength by volume of exceeding 99% vol  
2207.20.19  - - - Other  
 2207.20.90  - - Other  
 
22.08          Undenatured ethyl alcohol of an alcoholic strength by volume of less than 
               80% vol; spirits, liqueurs and other spirituous beverages. 
 
2208.20     - Spirits obtained by distilling grape wine or grape marc: 
2208.20.10  - - Brandy of an alcoholic strength by volume not exceeding 46% vol 
2208.20.20  - - Brandy of an alcoholic stre ngth by volume exceeding 46% vol 
2208.20.30  - - Other, of an alcoholic strength by volume not exceeding 46% vol 
2208.20.40  - - Other, of  an alcoholic strength by  volume exceeding 46% vol 
2208.30     - Whiskies: 2208.30.10  - - Of an alcoholic strength by volume not exceeding 46% vol 
2208.30.20  - - Of an alcoholic strength by volume exceeding 46% vol 
2208.40     - Rum and tafia: 2208.40.10  - - Of an alcoholic strength by volume not exceeding 46% vol 
2208.40.20  - - Of an alcoholic strength by volume exceeding 46% vol 
2208.50     - Gin and Geneva: 2208.50.10  - - Of an alcoholic strength by volume not exceeding 46% vol 
2208.50.20  - - Of an alcoholic strength by volume exceeding 46% vol 
2208.60     - Vodka: 
2208.60.10  - - Of an alcoholic strength by volume not exceeding 46% vol 
2208.60.20  - - Of an alcoholic strength by volume exceeding 46% vol 
2208.70     - Liqueurs and cordials: 
2208.70.10  - - Of an alcoholic strength by volume not exceeding 57% vol 
2208.70.20  - - Of an alcoholic strength by volume exceeding 57% vol 
2208.90     - Other: 
2208.90.10  - - Medicat ed samsu of an alcoholic strength  by volume not exceeding 40% vol 
2208.90.20  - - Medicated samsu of an alcoholic strength by volume exceeding 40% vol 2208.90.30  - - Other samsu of an alcoholic strength by volume not exceeding 40% vol 
2208.90.40  - - Other samsu of an alc oholic strength by volume exceeding 40% vol 
2208.90.50  - - Arrack and pineapple spirit of an alcoholic strength by volume not exceeding 40% vol 2208.90.60  - - Arrack and pin eapple spirit of an alcoholic stre ngth by volume exceeding 40% vol 
2208.90.70  - - Bitters and similar beverages of an alcoholic streng th not exceeding 57% vol 
2208.90.80  - - Bitters and similar beverages of an alcoholic strength exceeding 57% vol 2208.90.90  - - Other 
24.02          Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes. 
 
2402.10.00  - Cigars, cheroots and cigarillo s, containing tobacco 
2402.20     - Cigarettes containing tobacco: 
2402.20.10  - - Bee dies 
2402.20.90  - - Other 
2402.90     - Other: 2402.90.10  - - Cigars, cheroots and cigarillos of tobacco substitutes  
2402.90.20  - - Cigarettes of tobacco substitutes  
  WT/ACC/LAO/5 
 Page 51 
 
 
  24.03          Other manufactured tobacco and manufactured tobacco substitutes; 
                "Homogenised" or "rec onstituted" tobacco; tobacco extracts and essences. 
 
2403.10  - Smoking tobacco, wh ether or not containing tobacco  substitutes in any proportion: 
            - - Packed for retail sale: 2403.10.11  - - - Blended tobacco 
2403.10.19  - - - Other 
            - - Other manufactured tobacco for cigarette making: 
2403.10.21  - - - Blended tobacco 
2403.10.29  - - - Other 2403.10.90  - - Other 
            - Other: 
2403.91.00  - - "Homogenised" or "reconstituted" tobacco 2403.99     - - Other: 
2403.99.10  - - - Tobacco extracts and essences 
2403.99.30  - - - Manufactured tobacco substitutes 2403.99.40  - - - Snuff 
2403.99.50  - - - Smokeless tobacco, including chewing and sucking tobacco 
2403.99.60  - - - Ang Hoon   2403.99.90  - - - Other 
 
33.03   
3303.00.00 Perfumes and toilet waters 
 
33.04        Beauty or make-up preparations and preparations for the care of the skin 
                 (Other than medicamen ts), including sunscreen or sun tan preparations; 
                 manicure or pedicure preparations. 
 
3304.10.00  - Lip make-up preparations 
3304.20.00  - Eye make-up preparations 3304.30.00  - Manicure or pedicure preparations 
            - Other: 
3304.91.00  - - Powders, whether or not compressed 3304.99     - - Other: 
3304.99.10  - - - Face an d skin creams and lotions 
3304.99.20  - - - Anti-acne creams  3304.99.90  - - - Other 
 
33.05             Preparations for use on the hair. 
 
3305.10     - Shampoos: 
3305.10.10  - - Anti-mycosis shampoos     3305.10.90  - - Other  
3305.20.00  - Preparations for permanent waving or straightening 
3305.30.00  - Hair lacquers 3305.90     - Other: 
3305.90.10  - - Brilliantine and other hair oils 
3305.90.90  - - Other 
 
33.06      Preparations for oral or dental hygiene, including denture fixative pastes 
               and powders; yarn used  to clean between the t eeth (dental floss), in 
     individual retail packages. 
 
3306.10     - Dentifrices: 
3306.10.10  - - Prophylactic pastes and powders   
3306.10.90  - - Other 3306.20.00  - Yarn used to clean  between the teeth (dental floss) 
3306.90.00  - Other WT/ACC/LAO/5 
Page 52  
 
  33.07     Pre-shave, shaving or after-shave preparations, personal deodorants, bath 
              preparations, depila tories and other perfumery, cosmetic or toilet 
              preparations, not elsewhere specified or included; prepared room deodorisers, 
              whether or not p erfumed or having disinfectant properties. 
 
3307.10.00  - Pre-shave, shaving or after-shave preparations 
3307.20.00  - Personal deodorants and antiperspirants 
3307.30.00  - Perfumed bath salts and other bath preparations 
      - Preparations for perfuming or deodorizing rooms, including odoriferous preparations 
used during religious rites: 
3307.41     - - "Agarbatti" and other odorif erous preparations which operate by burning: 
3307.41.10  - - - Scented joss sticks   
3307.41.90  - - - Other  3307.49     - - Other: 
3307.49.10  - - - Room perfuming preparations 
3307.49.90  - - - Other 3307.90     - Other: 
3307.90.10  - - Animal toilet preparations; other perfumery or cosmetics, including depilatories 
3307.90.20  - - Contact lens solution 3307.90.30  - - Papers and tissues, impregnated or coated with perfume or cosmetics  
3307.90.90  - - Other 
 
34.01     Soap; organic surface-active products and preparations for use as soap, in the form of bars, 
              cakes, moulded pieces or shapes, whether or no t containing soap; organic surface- active                
              products and preparations for washing the skin, in the form of liquid or cream and  put up for                retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated,                             
              coated or covered with soap or detergent.  
 
 - Soap and organic surface-active products and preparat ions, in the form of bars, cakes moulded pieces or 
shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: 
 
3401.11     - - For toilet use, (including medicated products): 
3401.11.10  - - - Medicated products 3401.11.20  - - - Bath soap   
3401.11.30  - - - Other, of felt or nonwovens, impregnated, coated or covered with soap or detergent 
3401.11.90  - - - Other 3401.19     - - Other: 
3401.19.10  - - - Of felt or nonwovens, impregnated, coated or covered with soap or detergent 
3401.19.90  - - - Other 3401.20     - Soap in other forms: 
3401.20.10  - - For flotation de-inking of recycled paper 
3401.20.20  - - Soap chips  3401.20.90  - - Other 
3401.30.00  - Organic surface-active products and prepara tions for washing the skin, in the form of liquid or 
cream and put up for retail sale, whether or not containing soap  
 
34.02  Organic surface-active agents (other than soap); surface-active preparations, washing preparations  
              (including auxiliary washing preparat ions) and cleaning preparations, whether or not containing  
              soap, other than those of heading 34.01. 
 
            - Organic surface-active ag ents, whether or not put up for retail sale: 
3402.11     - - Anionic: 
3402.11.10  - - - Sulphated fatty alcohols  3402.11.20  - - - Wetting agents used in the manufacture of herbicide   
3402.11.90  - - - Other  
3402.12     - - Cationic: 3402.12.10  - - - Wetting agents used in the manufacture of herbicide   
3402.12.90  - - - Other   WT/ACC/LAO/5 
 Page 53 
 
 
   3402.13.00  - - Non-ionic 
 3402.19.00  - - Other  3402.20     - Preparations put up for retail sale: 
             - - In liquid form:   
 3402.20.11  - - - Anioni c surface active preparations 
           3402.20.12  - - - Anionic washing preparations and cleaning preparations,  
                             in cluding bleaching, cleansing an d degreasing preparations  
 3402.20.13  - - - Other su rface active preparations  
           3402.20.19  - - - Other washing prepar ations and cleaning preparations, including bleaching,  
                             cleansing and degreasing preparations                        - - Other:   
 3402.20.91  - - - Anioni c surface active preparations 
           3402.20.92  - - - Anionic washing prepara tions and cleaning preparations, including bleaching, cleansing 
and degreasing preparations  
 3402.20.93  - - - Other su rface active preparations  
           3402.20.99  - - - Other washing prepara tions and cleaning preparations, including bleaching, cleansing 
and degreasing preparations  
 3402.90     - Other: 
             - - In liquid form:    3402.90.11  - - - Anioni c surface active preparations 
           3402.90.12  - - - Anionic washing prepara tions and cleaning preparations, including bleaching, cleansing 
and degreasing preparations  
 3402.90.13  - - - Other su rface active preparations  
 3402.90.19  - - - Other washing preparations and cleaning preparations, including bleaching, cleansing  
                            and degreasing preparations                          - - Other:   
 3402.90.91  - - - Anioni c surface active preparations 
           3402.90.92  - - - Anionic washing prepara tions and cleaning preparations, including bleaching, cleansing 
and degreasing preparations  
 3402.90.93  - - - Other su rface active preparations  
 3402.90.99  - - - Other washing preparations and cleaning preparations, including bleaching, cleansing 
and degreasing preparations 
 
87.02   Motor vehicles for the transport of ten or more persons, including the driver.  
 
   - With compression-ignition internal combustion piston engine (diesel or semi-diesel):              - - For the transport of less than 16 persons: 
             - - - Motor buses: 
             - - - - CKD:    8702.10.01  - - - - - Of a gross vehicle weight not exceeding 5 t    
 8702.10.02  - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t  
 8702.10.03  - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 18 t   8702.10.04  - - - - - Of a gross vehicle weight exceeding 18 t but not exceeding 24 t  
 8702.10.05  - - - - - Of a gross vehicle weight exceeding 24 t   
             - - - - CBU/Other:    8702.10.06  - - - - - Of a gross vehicle weight not exceeding 5 t    
 8702.10.07  - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t  
 8702.10.08  - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 18 t  
 8702.10.09  - - - - - Of a gross vehicle weight exceeding 18 t but not exceeding 24 t  
 8702.10.10  - - - - - Of a gross vehicle weight exceeding 24 t                - - - Other: 
             - - - - CKD:   
 8702.10.11  - - - - - Of a gross vehicle weight not exceeding 5 t     8702.10.12  - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t  
 8702.10.13  - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 24 t  
 8702.10.14  - - - - - Of a gross vehicle weight exceeding 24 t                - - - - CBU/Other:   
 8702.10.15  - - - - - Of a gross vehicle weight not exceeding 5 t    WT/ACC/LAO/5 
Page 54  
 
   8702.10.16  - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t  
 8702.10.17  - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 24 t   8702.10.18  - - - - - Of a gross vehicle weight exceeding 24 t   
             - - For the transport of 16 persons or more but less than 30 persons: 
             - - - Motor buses:              - - - - CKD:   
 8702.10.21  - - - - - Of a gross vehicle weight not exceeding 5 t    
 8702.10.22  - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t  
 8702.10.23  - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 18 t  
 8702.10.24  - - - - - Of a gross vehicle weight exceeding 18 t but not exceeding 24 t   8702.10.25  - - - - - Of a gross vehicle weight exceeding 24 t   
             - - - - CBU/Other:   
 8702.10.26  - - - - - Of a gross vehicle weight not exceeding 5 t     8702.10.27  - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t  
 8702.10.28  - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 18 t  
 8702.10.31  - - - - - Of a gross vehicle weight exceeding 18 t but not exceeding 24 t   8702.10.32  - - - - - Of a gross vehicle weight exceeding 24 t   
             - - - Other: 
             - - - - CKD:    8702.10.33  - - - - - Of a gross vehicle weight not exceeding 5 t    
 8702.10.34  - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t  
 8702.10.35  - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 24 t   8702.10.36  - - - - - Of a gross vehicle weight exceeding 24 t   
             - - - - CBU/Other: 
 8702.10.37  - - - - - Of a gross vehicle weight not exceeding 5 t     8702.10.38  - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t  
 8702.10.39  - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 24 t  
 8702.10.40  - - - - - Of a gross vehicle weight exceeding 24 t   
             - - For the transport of 30 persons or more: 
                  - - - Buses designed specially for use in airports:              - - - - CKD:   
 8702.10.41  - - - - - Of a gross vehicle weight not exceeding 5 t    
 8702.10.42  - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t   8702.10.43  - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 18 t  
 8702.10.44  - - - - - Of a gross vehicle weight exceeding 18 t but not exceeding 24 t  
 8702.10.45  - - - - - Of a gross vehicle weight exceeding 24 t                - - - - CBU/Other:   
 8702.10.46  - - - - - Of a gross vehicle weight not exceeding 5 t    
 8702.10.47  - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t   8702.10.48  - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 18 t  
 8702.10.49  - - - - - Of a gross vehicle weight exceeding 18 t but not exceeding 24 t  
 8702.10.50  - - - - - Of a gross vehicle weight exceeding 24 t                - - - Other motor buses: 
             - - - - CKD:   
 8702.10.51  - - - - - Of a gross vehicle weight not exceeding 5 t     8702.10.52  - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t  
 8702.10.53  - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 18 t  
 8702.10.54  - - - - - Of a gross vehicle weight exceeding 18 t but not exceeding 24 t  
 8702.10.55  - - - - - Of a gross vehicle weight exceeding 24 t   
             - - - - CBU/Other:    8702.10.56  - - - - - Of a gross vehicle weight not exceeding 5 t    
 8702.10.57  - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t  
 8702.10.58  - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 18 t   8702.10.59  - - - - - Of a gross vehicle weight exceeding 18 t but not exceeding 24 t  
 8702.10.60  - - - - - Of a gross vehicle weight exceeding 24 t   
             - - - Other:              - - - - CKD:   
 8702.10.61  - - - - - Of a gross vehicle weight not exceeding 5 t     WT/ACC/LAO/5 
 Page 55 
 
 
   8702.10.62  - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t  
 8702.10.63  - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 24 t   8702.10.64  - - - - - Of a gross vehicle weight exceeding 24 t   
             - - - - CBU/Other:   
 8702.10.65  - - - - - Of a gross vehicle weight not exceeding 5 t     8702.10.66  - - - - - Of a gross vehicle weight exceeding 5 t but not exceeding 6 t  
 8702.10.67  - - - - - Of a gross vehicle weight exceeding 6 t but not exceeding 24 t  
 8702.10.68  - - - - - Of a gross vehicle weight exceeding 24 t   
 8702.90     - Other:  
                  - - For the transport of less than 16 persons:                   - - - Motor buses:   
 8702.90.11  - - - - CKD 
 8702.90.12  - - - - CBU/Other                     - - - Other:   
 8702.90.21  - - - - CKD 
 8702.90.22  - - - - CBU/Other                     - - For the transpor t of 16 persons or more but less than 30 persons: 
                  - - - Motor buses:   
 8702.90.31  - - - - CKD  8702.90.32  - - - - CBU/Other   
                  - - - Other:   
 8702.90.41  - - - - CKD  8702.90.42  - - - - CBU/Other   
                  - - For the transport of 30 persons and more: 
                  - - - Buses designed specially for use in airport:  8702.90.51  - - - - CKD 
 8702.90.52  - - - - CBU/Other   
                  - - - Other motor buses:   
 8702.90.61  - - - - CKD 
 8702.90.62  - - - - CBU/Other                     - - - Other:   
 8702.90.91  - - - - CKD 
 8702.90.92  - - - - CBU/Other   
 
87.03   Motor cars and other motor vehicles principally designed for th e transport of persons (Other than 
those of heading 87.02), including station wagons and racing cars.  
 
 8703.10  - Vehicles specially designed for tr avelling on snow; golf cars and similar vehicles: 
             - - For the transport of not more than 8 persons including the driver:   8703.10.11  - - - Golf cars and golf buggies  
 8703.10.12  - - - Go-karts   
 8703.10.19  - - - Other              - - For the transport of 9 persons including the driver: 
 8703.10.91  - - - Golf cars and golf buggies 
 8703.10.99  - - - Other                       - Other vehicles, with spark-ignition internal combustion reciprocating piston engine: 
 8703.21     - - of a cylinder capacity not exceeding 1,000 cc: 
 8703.21.10  - - - Hearses   
 8703.21.20  - - - Prison vans   
             - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 
persons or less including driver:     
 8703.21.31  - - - - CKD   
 8703.21.32  - - - - CBU/Other              - - - Other, for the transport of 8 persons or less: 
 8703.21.41  - - - - Four wheel drive vehicles, CKD  
 8703.21.42  - - - - Four wheel drive vehicles, CBU/Other  8703.21.43  - - - - Other, CKD   
 8703.21.44  - - - - Other  WT/ACC/LAO/5 
Page 56  
 
               - - - Other, for the transport of 9 persons including the driver:  
 8703.21.51  - - - - Four wheel drive vehicles, CKD   8703.21.52  - - - - Four wheel drive vehicles, CBU/Other 
 8703.21.53  - - - - Motor cars (including station wagons, sports cars and racing cars), CKD 
 8703.21.54  - - - - Motor cars (including station wagons, sports cars and racing cars), CBU/Other  8703.21.55  - - - - Other, CKD 
 8703.21.56  - - - - Other  
 8703.22     - - of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: 
 8703.22.10  - - - Ambulances   
 8703.22.20  - - - Motor-homes    8703.22.30  - - - Hearses   
 8703.22.40  - - - Prison vans   
                   - - - Motor cars (including st ation wagons, sports cars and raci ng cars) for the transport of 8 
persons or less including the driver: 
 8703.22.51  - - - - CKD   
 8703.22.52  - - - - CBU/Other              - - - Other, for the transport of 8 persons or less: 
 8703.22.61  - - - - Four wheel drive vehicles, CKD  
 8703.22.62  - - - - Four wheel drive vehicles, CBU/Other  8703.22.63  - - - - Other, CKD   
 8703.22.64  - - - - Other  
             - - - Other, for the transport of 9 persons including the driver:  
 8703.22.71  - - - - Four wheel drive vehicles, CKD  
 8703.22.72  - - - - Four wheel drive vehicles, CBU/Other 
 8703.22.73  - - - - Motor cars (including station wagons, sports cars and racing cars), CKD  8703.22.74  - - - - Motor cars (including station wagons, sports cars and racing cars), CBU/Other 
 8703.22.75  - - - - Other, CKD   
 8703.22.76  - - - - Other  
 8703.23     - -  Of a cylinder capacity  exceeding 1,500 cc but not exceeding 3,000 cc: 
 8703.23.11  - - - Ambulances   8703.23.12  - - - Motor-homes   
 8703.23.13  - - - Hearses   
 8703.23.14  - - - Prison vans                - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 
persons or less including the driver: 
             - - - - CKD:  8703.23.15  - - - - -  Of a cylinder capacity less than 2,000 cc  
 8703.23.16  - - - - -  Of a cylinder cap acity 2,000 cc and above but less than 2,500 cc 
 8703.23.17  - - - - -  Of a cylinder capacity 2,500 cc and above               - - - - CBU/Other: 
 8703.23.21  - - - - -  Of a cylinder capacity less than 1,800 cc  
 8703.23.22  - - - - -  Of a cylinder cap acity 1,800 cc and above but less than 2,000 cc 
 8703.23.23  - - - - -  Of a cylinder cap acity 2,000 cc and above but less than 2,500 cc 
 8703.23.24  - - - - -  Of a cylinder capacity 2,500 cc and above  
             - - - Other, for the transport of 8 persons or less:              - - - - Four wheel drive vehicles, CKD:  
 8703.23.25  - - - - -  Of a cylinder capacity less than 1,800 cc  
 8703.23.26  - - - - -  Of a cylinder cap acity 1,800 cc and above but less than 2,000 cc 
 8703.23.27  - - - - -  Of a cylinder cap acity 2,000 cc and above but less than 2,500 cc 
 8703.23.28  - - - - -  Of a cylinder capacity 2,500 cc and above               - - - - Four  wheel drive vehicles, CBU/Other: 
 8703.23.31  - - - - -  Of a cylinder capacity less than 1,800 cc  
 8703.23.32  - - - - -  Of a cylinder cap acity 1,800 cc and above but less than 2,000 cc 
 8703.23.33  - - - - -  Of a cylinder cap acity 2,000 cc and above but less than 2,500 cc 
 8703.23.34  - - - - -  Of a cylinder capacity 2,500 cc and above  
             - - - - Other, CKD:   8703.23.35  - - - - -  Of a cylinder capacity less than 1,800 cc   WT/ACC/LAO/5 
 Page 57 
 
 
   8703.23.36  - - - - -  Of a cylinder cap acity 1,800 cc and above but less than 2,000 cc 
 8703.23.37  - - - - -  Of a cylinder cap acity 2,000 cc and above but less than 2,500 cc 
 8703.23.38  - - - - -  Of a cylinder capacity 2,500 cc and above  
             - - - - Other:  
 8703.23.41  - - - - -  Of a cylinder capacity less than 1,800 cc   8703.23.42  - - - - -  Of a cylinder cap acity 1,800 cc and above but less than 2,000 cc 
 8703.23.43  - - - - -  Of a cylinder cap acity 2,000 cc and above but less than 2,500 cc 
 8703.23.44  - - - - -  Of a cylinder capacity 2,500 cc and above  
             - - - Other, for the transport of 9 persons including the driver:  
             - - - - Motor cars (includi ng station wagons, sports cars and racing cars): 
             - - - - - CKD:   
 8703.23.45  - - - - - -  Of a cylinder capacity less than 2,000 cc  
 8703.23.46  - - - - - -  Of a cylinder cap acity 2,000 cc and above but less than 2,500 cc 
 8703.23.47  - - - - - -  Of a cy linder capacity 2,500 cc and above  
             - - - - - CBU/Other: 
 8703.23.51  - - - - - -  Of a cylinder capacity less than 1,800 cc   8703.23.52  - - - - - -  Of a cylinder cap acity 1,800 cc and above but less than 2,000 cc 
 8703.23.53  - - - - - -  Of a cylinder cap acity 2,000 cc and above but less than 2,500 cc 
 8703.23.54  - - - - - -  Of a cy linder capacity 2,500 cc and above  
             - - - - Four wheel drive vehicles, CKD:  
 8703.23.55  - - - - -  Of a cylinder capacity less than 1,800 cc  
 8703.23.56  - - - - -  Of a cylinder cap acity 1,800 cc and above but less than 2,000 cc 
 8703.23.57  - - - - -  Of a cylinder cap acity 2,000 cc and above but less than 2,500 cc 
 8703.23.58  - - - - -  Of a cylinder capacity 2,500 cc and above  
             - - - - Four  wheel drive vehicles, CBU/Other: 
 8703.23.61  - - - - -  Of a cylinder capacity less than 1,800 cc  
 8703.23.62  - - - - -  Of a cylinder cap acity 1,800 cc and above but less than 2,000 cc 
 8703.23.63  - - - - -  Of a cylinder cap acity 2,000 cc and above but less than 2,500 cc 
 8703.23.64  - - - - -  Of a cylinder capacity 2,500 cc and above  
             - - - - Other, CKD:   8703.23.65  - - - - -  Of a cylinder capacity less than 1,800 cc  
 8703.23.66  - - - - -  Of a cylinder cap acity 1,800 cc and above but less than 2,000 cc 
 8703.23.67  - - - - -  Of a cylinder cap acity 2,000 cc and above but less than 2,500 cc 
 8703.23.68  - - - - -  Of a cylinder capacity 2,500 cc and above  
             - - - - Other:  
 8703.23.71  - - - - -  Of a cylinder capacity less than 1,800 cc   8703.23.72  - - - - -  Of a cylinder cap acity 1,800 cc and above but less than 2,000 cc 
 8703.23.73  - - - - -  Of a cylinder cap acity 2,000 cc and above but less than 2,500 cc 
 8703.23.74  - - - - -  Of a cylinder capacity 2,500 cc and above   8703.24     - - of a cyli nder capacity exceeding 3,000 cc: 
             - - - Of a cylinder capac ity exceeding 3,000 cc but not exceeding 4,000 cc: 
 8703.24.11  - - - - Ambulances   8703.24.12  - - - - Motor-homes   
 8703.24.13  - - - - Hearses   
 8703.24.14  - - - - Prison vans   
  - - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 
8 persons or less including driver:   
 8703.24.21  - - - - - CKD   
 8703.24.22  - - - - - CBU/Other 
             - - - - Other, for the transport of 8 persons or less:  8703.24.31  - - - - - Four wheel drive vehicles, CKD  
 8703.24.32  - - - - - Four wheel drive vehicles, CBU/Other 
 8703.24.33  - - - - - Other, CKD    8703.24.34  - - - - - Other  
             - - - - Other, for the transport of 9 persons including the driver:  
 8703.24.41  - - - - - Four wheel drive vehicles, CKD   8703.24.42  - - - - - Four wheel drive vehicles, CBU/Other 
 8703.24.43  - - - - - Motor cars (including station wagons, sports cars and racing cars), CKD WT/ACC/LAO/5 
Page 58  
 
   8703.24.44  - - - - - Motor cars (including station wagons, sports cars and racing cars), CBU/Other 
 8703.24.45  - - - - - Other, CKD    8703.24.46  - - - - - Other  
             - - - Of a cylinder capacity exceeding 4,000 cc: 
 8703.24.51  - - - - Ambulances   8703.24.52  - - - - Motor-homes   
 8703.24.53  - - - - Hearses   
 8703.24.54  - - - - Prison vans   
                - - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 
persons or less including the driver:   
 8703.24.61  - - - - - CKD   
 8703.24.62  - - - - - CBU/Other 
             - - - - Other, for the transport of 8 persons or less:  8703.24.71  - - - - - Four wheel drive vehicles, CKD  
 8703.24.72  - - - - - Four wheel drive vehicles, CBU/Other 
 8703.24.73  - - - - - Other, CKD    8703.24.74  - - - - - Other  
             - - - - Other, for the transport of 9 persons including the driver:  
 8703.24.81  - - - - - Four wheel drive vehicles, CKD   8703.24.82  - - - - - Four wheel drive vehicles, CBU/Other 
 8703.24.83  - - - - - Motor cars (including station wagons, sports cars and racing cars),      CKD 
 8703.24.84  - - - - - Motor cars (including station wagons, sports cars and racing cars), CBU/Other  8703.24.85  - - - - - Other, CKD   
 8703.24.86  - - - - - Other  
             - Other vehicles, with compression-ignition internal combustion piston engine (diesel or 
semi-diesel): 
 8703.31     - - of a cylinder capacity not exceeding 1,500 cc: 
 8703.31.10  - - - Ambulances   
 8703.31.20  - - - Motor-homes   
 8703.31.30  - - - Hearses    8703.31.40  - - - Prison vans   
  - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 
persons or less including the driver: 
 8703.31.51  - - - - CKD   
             - - - - CBU/Other: 
 8703.31.52  - - - - - New  8703.31.53  - - - - - Used   
             - - - Other, for the transport of 8 persons or less: 
 8703.31.61  - - - - Four wheel drive vehicles, CKD   8703.31.62  - - - - Four wheel drive vehicles, CBU/Other 
 8703.31.63  - - - - Other, CKD   
 8703.31.64  - - - - Other               - - - Other, for the transport of 9 persons including the driver:  
 8703.31.71  - - - - Four wheel drive vehicles, CKD  
 8703.31.72  - - - - Four wheel drive vehicles, CBU/Other  8703.31.73  - - - - Motor cars (including station wagons, sports cars and racing cars), CKD 
 8703.31.74  - - - - New motor cars (including sta tion wagons, sports cars an d racing cars), CBU/Other 
 8703.31.75  - - - - Used motor cars (including st ation wagons, sports cars an d racing cars), CBU/Other 
 8703.31.76  - - - - Other, CKD   
 8703.31.77  - - - - Other   8703.32     - - of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: 
 8703.32.11  - - - Ambulances  
 8703.32.12  - - - Motor-homes    8703.32.13  - - - Hearses   
 8703.32.14  - - - Prison vans   
             - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 
persons or less including the driver:    WT/ACC/LAO/5 
 Page 59 
 
 
               - - - - CKD:   
 8703.32.21  - - - - - Of a cylinder capacity less than 2,000 cc  8703.32.22  - - - - - Of a cyli nder capacity 2,000 cc and above   
             - - - - CBU/Other: 
 8703.32.23  - - - - - New  8703.32.24  - - - - - Used, of a cylinder capacity less than 1,800 cc 
 8703.32.25  - - - - -Used, of a cylinder capacity 1,800cc and above but less than 2,000cc  
 8703.32.26  - - - - - Used, of a cylinder capacity 2,000 cc and above   
             - - - Other, for the transport of 8 persons or less: 
             - - - - Four wheel drive vehicles, CKD:   8703.32.31  - - - - - Of a cylinder capacity less than 1,800 cc 
 8703.32.32  - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc  
 8703.32.33  - - - - - Of a cyli nder capacity 2,000 cc and above   
             - - - - Four  wheel drive vehicles, CBU/Other: 
 8703.32.34  - - - - - Of a cylinder capacity less than 1,800 cc 
 8703.32.35  - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc   8703.32.36  - - - - - Of a cyli nder capacity 2,000 cc and above   
             - - - - Other, CKD:   
 8703.32.41  - - - - - Of a cylinder capacity less than 1,800 cc  8703.32.42  - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc  
 8703.32.43  - - - - - Of a cyli nder capacity 2,000 cc and above   
             - - - - Other:   8703.32.44  - - - - - Of a cylinder capacity less than 1,800 cc 
 8703.32.45  - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc  
 8703.32.46  - - - - - Of a cyli nder capacity 2,000 cc and above   
             - - - Other, for the transport of 9 persons including the driver:  
             - - - - Motor cars (includi ng station wagons, sports cars and racing cars): 
             - - - - - CKD:   
 8703.32.51  - - - - - - Of a cylinder capacity less than 2,000 cc 
 8703.32.52  - - - - - - Of a cylinder capacity 2,000 cc and above                - - - - - CBU/Other: 
 8703.32.53  - - - - - - New 
 8703.32.54  - - - - - - Used, of a cylinder capacity less than 1,800 cc 
 8703.32.55  - - - - - - Used, of a cylinder ca pacity 1,800 cc and above but less than 2,000 cc  
 8703.32.56  - - - - - - Used, of a cylinder capacity 2,000 cc and above   
             - - - - Other:              - - - - - Four wheel drive vehicles, CKD:  
 8703.32.61  - - - - - - Of a cylinder capacity less than 1,800 cc 
 8703.32.62  - - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc   8703.32.63  - - - - - - Of a cylinder capacity 2,000 cc and above   
             - - - - - Four wheel drive vehicles, CBU/Other: 
 8703.32.64  - - - - - - Of a cylinder capacity less than 1,800 cc  8703.32.65  - - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc  
 8703.32.66  - - - - - - Of a cylinder capacity 2,000 cc and above   
             - - - - - Other, CKD:    8703.32.71  - - - - - - Of a cylinder capacity less than 1,800 cc 
 8703.32.72  - - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc  
 8703.32.73  - - - - - - Of a cylinder capacity 2,000 cc and above   
             - - - - - Other:  
 8703.32.74  - - - - - - Of a cylinder capacity less than 1,800 cc  8703.32.75  - - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc  
 8703.32.76  - - - - - - Of a cylinder capacity 2,000 cc and above   
 8703.33     - - Of a cyli nder capacity exceeding 2,500 cc: 
             - - - Of a cylinder capac ity exceeding 2,500 cc but not exceeding 3,000 cc: 
 8703.33.11  - - - - Ambulances  
 8703.33.12  - - - - Motor-homes    8703.33.13  - - - - Hearses   
 8703.33.14  - - - - Prison vans   WT/ACC/LAO/5 
Page 60  
 
               - - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 
persons or less including the driver:   
 8703.33.21  - - - - - CKD   
 8703.33.22  - - - - - CBU/other, new 
 8703.33.23  - - - - - CBU/Other, used              - - - - Other, for the transport of 8 persons or less: 
 8703.33.24  - - - - - Four wheel drive vehicles, CKD  
 8703.33.25  - - - - - Four wheel drive vehicles, CBU/Other 
 8703.33.26  - - - - - Other, CKD   
 8703.33.27  - - - - - Other               - - - - Other, for the transport of 9 persons including the driver:  
 8703.33.28  - - - - - Four wheel drive vehicles, CKD  
 8703.33.29  - - - - - Four wheel drive vehicles, CBU/Other  8703.33.30  - - - - - Motor cars (including station wagons, sports cars and racing cars), CKD 
 8703.33.31  - - - - - New motor cars (including station wagons, sports cars and racing cars), CBU/Other 
 8703.33.32  - - - - - Used motor cars (including station wagons, sports cars and racing cars), CBU/Other  8703.33.33  - - - - - Other, CKD   
 8703.33.34  - - - - - Other  
             - - - Of a cylinder capac ity exceeding 3,000 cc but not exceeding 4,000 cc: 
 8703.33.41  - - - - Ambulances  
 8703.33.42  - - - - Motor-homes   
 8703.33.43  - - - - Hearses    8703.33.44  - - - - Prison vans   
  - - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 
8 persons or less including the driver:   
 8703.33.51  - - - - - CKD   
 8703.33.52  - - - - - CBU/other, new 
 8703.33.53  - - - - - CBU/Other, used 
             - - - - Other, for the transport of 8 persons or less: 
 8703.33.54  - - - - - Four wheel drive vehicles, CKD   8703.33.55  - - - - - Four wheel drive vehicles, CBU/Other 
 8703.33.56  - - - - - Other, CKD   
 8703.33.57  - - - - - Other               - - - - - Other, for the transport of 9 persons including the driver:  
 8703.33.58  - - - - - Four wheel drive vehicles, CKD  
 8703.33.59  - - - - - Four wheel drive vehicles, CBU/Other  8703.33.61  - - - - - Motor cars (including station wagons, sports cars and racing cars), CKD 
 8703.33.62  - - - - - New motor cars (including station wagons, sports cars and racing cars), CBU/Other 
 8703.33.63  - - - - - Used motor cars (including station wagons, sports cars and racing cars), CBU/Other  8703.33.64  - - - - - Other, CKD   
 8703.33.65  - - - - - Other  
             - - - Of a cylinder capacity exceeding 4,000 cc:   8703.33.71  - - - - Ambulances  
 8703.33.72  - - - - Motor-homes   
 8703.33.73  - - - - Hearses    8703.33.74  - - - - Prison vans   
             - - - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 
persons or less including the driver:   
 8703.33.81  - - - - - CKD   
 8703.33.82  - - - - - CBU/other, new  8703.33.83  - - - - - CBU/Other, used 
     - - - - Other, for the transport of 8 persons or less: 
 8703.33.84  - - - - - Four wheel drive vehicles, CKD   8703.33.85  - - - - - Four wheel drive vehicles, CBU/Other 
 8703.33.86  - - - - - Other, CKD   
 8703.33.87  - - - - - Other               - - - - Other, for the transport of 9 persons including the driver:    WT/ACC/LAO/5 
 Page 61 
 
 
   8703.33.88  - - - - - Four wheel drive vehicles, CKD  
 8703.33.89  - - - - - Four wheel drive vehicles, CBU/Other  8703.33.91  - - - - - Motor cars (including station wagons, sports cars and racing cars), CKD 
 8703.33.92  - - - - - New motor cars (including station wagons, sports cars and racing cars), CBU/Other 
 8703.33.93  - - - - - Used motor cars (including station wagons, sports cars and racing cars), CBU/Other  8703.33.94  - - - - - Other, new/CKD    
 8703.33.99  - - - - - Other, used  
 8703.90     - Other: 
 8703.90.11  - - Ambulances  
 8703.90.12  - - Motor-homes    8703.90.13  - - Hearses   
 8703.90.14  - - Prison vans   
  - - Motor cars (including station wagons, sports cars and racing cars) for the transport of 8 
persons or less including the driver: 
 8703.90.21  - - - Electric-powered  
             - - - Other:               - - - - CKD: 
 8703.90.22  - - - - - Of a cylinder capacity less than 2,000 cc 
 8703.90.23  - - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc   8703.90.24  - - - - - Of a cylinder capacity 2,500 cc and above but less than 3,000 cc  
 8703.90.25  - - - - - Of a cyli nder capacity 3,000 cc and above  
             - - - - CBU/Other:  8703.90.26  - - - - - Of a cylinder capacity less than 1,800 cc 
 8703.90.27  - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc 
 8703.90.28  - - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc   8703.90.31  - - - - - Of a cylinder capacity 2,500 cc and above but less than 3,000 cc  
 8703.90.32  - - - - - Of a cy linder capacity 3,000 cc and above 
             - - Other, for the transport of 8 persons or less: 
             - - - Four wheel drive vehicles, CKD:  
 8703.90.33  - - - - Of a cylinder capacity less than 1,800 cc  8703.90.34  - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc 
 8703.90.35  - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc  
 8703.90.36  - - - - Of a cylinder capacity 2,500 cc and above              - - - Four wheel drive vehicles, CBU/Other: 
 8703.90.37  - - - - Of a cylinder capacity less than 1,800 cc 
 8703.90.38  - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc  8703.90.41  - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc  
 8703.90.42  - - - - Of a cylinder capacity 2,500 cc but less than 3,000 cc 
 8703.90.43  - - - - Of a cylinder capacity 3,000 cc and above               - - - Other, CKD:   
 8703.90.44  - - - - Of a cylinder capacity less than 1,800 cc 
 8703.90.45  - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc  8703.90.46  - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc  
 8703.90.47  - - - - Of a cylinder capacity 2,500 cc and above  
             - - - Other:   8703.90.48  - - - - Of a cylinder capacity less than 1,800 cc 
 8703.90.51  - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc 
 8703.90.52  - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc  
 8703.90.53  - - - - Of a cylinder capacity 2,500 cc and above but less than 3,000 cc 
 8703.90.54  - - - - Of a cylinder capacity 3,000 cc and above              - - Other, for the transport of 9 persons:  
  - - - Motor cars (including station wagons, sports cars and racing cars): 
 8703.90.61  - - - - Electric-powered               - - - - Other:  
             - - - - - CKD: 
 8703.90.62  - - - - - - Of a cylinder capacity less than 2,000 cc  8703.90.63  - - - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc  
 8703.90.64  - - - - - - Of a cylinder capacity 2,500 cc and above but less than 3,000 cc  WT/ACC/LAO/5 
Page 62  
 
   8703.90.65  - - - - - - Of a cylinder capacity 3,000 cc and above 
             - - - - - CBU/Other:  8703.90.66  - - - - - - Of a cylinder capacity less than 1,800 cc 
 8703.90.67  - - - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc 
 8703.90.68  - - - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc   8703.90.71  - - - - - - Of a cylinder capacity 2,500 cc and above but less than 3,000 cc  
 8703.90.72  - - - - - - Of a cylinder capacity 3,000 cc and above 
             - - - Other four wheel drive vehicles, CKD:  
 8703.90.73  - - - - Of a cylinder capacity less than 1,800 cc 
 8703.90.74  - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc  8703.90.75  - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc  
 8703.90.76  - - - - Of a cylinder capacity 2,500 cc and above 
             - - - Other four wheel drive ve hicles, CBU/Other: 
 8703.90.77  - - - - Of a cylinder capacity less than 1,800 cc 
 8703.90.78  - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc 
 8703.90.81  - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc   8703.90.82  - - - - Of a cylinder capacity 2,500 cc and above but less than 3,000 cc 
 8703.90.83  - - - - Of a cylinder capacity 3,000 cc and above  
             - - - Other, CKD:    8703.90.84  - - - - Of a cylinder capacity less than 1,800 cc 
 8703.90.85  - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc 
 8703.90.86  - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc   8703.90.87  - - - - Of a cylinder capacity 2,500 cc and above  
             - - - Other:  
 8703.90.88  - - - - Of a cylinder capacity less than 1,800 cc  8703.90.91  - - - - Of a cylinder capacity 1,800 cc and above but less than 2,000 cc 
 8703.90.92  - - - - Of a cylinder capacity 2,000 cc and above but less than 2,500 cc  
 8703.90.93  - - - - Of a cylinder capacity 2,500 cc and above but less than 3,000 cc 
 8703.90.94  - - - - Of a cylinder capacity 3,000 cc and above 
   - For vehicles of heading 87.01  8706.00.11  - - For vehicles of subheadings 8701.10 and 8701.90 (agricultural tractors only)  
 8706.00.19  - - Other  
             - For vehicles of heading 87.02   8706.00.21  - - For vehicles of subheading 8702.10 
 8706.00.22  - - For vehicles of subheading 8702.90 
             - For vehicles of heading 87.03  
87.11   Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with  or without 
side-cars; side-cars.  
 
 8711.10     - with reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 
cc:  
 8711.10.10  - - Mopeds  
             - - Other, CKD:   
 8711.10.21  - - - Motor scooters  8711.10.22  - - - Other motor cycles, with or without side-cars 
 8711.10.29  - - - Other  
             - - Other, CBU/Other:  
 8711.10.31  - - - Motor scooters 
 8711.10.32  - - - Other motor cycles, with or without side-cars  8711.10.39  - - - Other  
 8711.20     - with reciprocatin g internal combustion piston engine of a cylinder capacity exceeding 50 cc 
but not exceeding 250 cc:  
 8711.20.10  - - Mopeds  
 8711.20.20  - - Motocross motorcycles   
             - - Other, CKD, of a cylinder capacity not exceeding 125 cc:   8711.20.31  - - - Motor scooters 
 8711.20.32  - - - Other motor cycles, with or without side-cars  WT/ACC/LAO/5 
 Page 63 
 
 
   8711.20.33  - - - Other  
             - - Other, CKD, of a cyli nder capacity exceeding 125 cc but not exceeding 150 cc:  
 8711.20.34  - - - Motor scooters 
 8711.20.35  - - - Other motor cycles, with or without side-cars 
 8711.20.36  - - - Other               - - Other, CKD, of a cyli nder capacity exceeding 150 cc but not exceeding 200 cc:  
 8711.20.37  - - - Motor scooters 
 8711.20.38  - - - Other motor cycles, with or without side-cars 
 8711.20.39  - - - Other  
             - - Other, CKD, of a cyli nder capacity exceeding 200 cc but not exceeding 250 cc:  
 8711.20.41  - - - Motor scooters 
 8711.20.42  - - - Other motor cycles, with or without side-cars 
 8711.20.43  - - - Other               - - Other, CBU/Other, of a cylinder capacity not exceeding 125 cc: 
 8711.20.44  - - - Motor scooters 
 8711.20.45  - - - Other motor cycles, with or without side-cars  8711.20.46  - - - Other  
             - - Other, CBU/Other, of a cylinder capacity exceeding 125 cc but not exceeding 150 cc:  
 8711.20.47  - - - Motor scooters  8711.20.48  - - - Other motor cycles, with or without side-cars 
 8711.20.49  - - - Other  
             - - Other, CBU/Other, of a cylinder capacity exceeding 150 cc but not exceeding 200 cc:   8711.20.51  - - - Motor scooters 
 8711.20.52  - - - Other motor cycles, with or without side-cars 
 8711.20.53  - - - Other               - - Other, CBU/Other, of a cylinder capacity exceeding 200 cc but not exceeding 250 cc:  
 8711.20.54  - - - Motor scooters 
 8711.20.55  - - - Other motor cycles, with or without side-cars 
 8711.20.56  - - - Other  
 8711.30     - with reciprocati ng internal combustion pi ston engine of a cylinder capacity exceeding 250 
cc but not exceeding 500 cc: 
 8711.30.10  - - Motocross motorcycles    
 8711.30.20  - - Other, CKD   8711.30.30  - - Other, CBU/Other  
 8711.40     - with reciprocating internal combus tion piston engine of a cy linder capacity exceed 500 cc 
but not exceeding 800 cc: 
 8711.40.10  - - Motocross motorcycles    
 8711.40.20  - - Other, CKD  
 8711.40.30  - - Other, CBU/Other   8711.50     - with reciprocati ng internal combustion pi ston engine of a cylinder capacity exceeding 800 
cc: 
 8711.50.10  - - Motocross motorcycles     8711.50.20  - - Other, CKD  
 8711.50.30  - - Other, CBU/Other  
 8711.90     - Other:   8711.90.10  - - Mopeds  
 8711.90.20  - - Motor scooters   
 8711.90.30  - - Other cycles fitted with an auxiliary motor with or without side-cars  
 8711.90.40  - - Side-cars  
             - - Other:               - - - CKD:    
 8711.90.91  - - - - not exceeding 200 cc  
 8711.90.92  - - - - exceeding 200 cc but not exceeding 500 cc  
 8711.90.93  - - - - exceeding 500 cc but not exceeding 800 cc  
 8711.90.94  - - - - exceeding 800 cc  
                  - - - CBU/Other:    8711.90.95  - - - - not exceeding 200 cc  
 8711.90.96  - - - - exceeding 200 cc but not exceeding 500 cc  WT/ACC/LAO/5 
Page 64  
 
   8711.90.97  - - - - exceeding 500 cc but not exceeding 800 cc  
 8711.90.98  - - - - exceeding 800 cc  
 
95.04   Articles for funfair, table or parlour games, including pin-tables, billiards, tables for casino games 
and automatic bowling alley equipment. 
 
 9504.10.00  - Video games of a ki nd used with a television receiver 
 9504.20     - Articles and accessories for billiards: 
 9504.20.10  - - Billiard chalks 
 9504.20.90  - - Other   
9504.30     - other games, operated by coins, banknot es (paper currency), discs or other similar articles, 
other than bowling alley equipment:  
 9504.30.10  - - Fruit machines or jackpot machines 
 9504.30.20  - - Pin tables, slot machines and the like   
 9504.30.90  - - Other  9504.40.00  - Playing cards  
 9504.90     - Other: 
 9504.90.10  - - Bowling requisites of all kinds    9504.90.20  - - Darts and parts and accessories of darts  
 9504.90.30  - - Gambling equipment and paraphernalia  
 9504.90.90  - - Other   WT/ACC/LAO/5 
 Page 65 
 
 
  ANNEX V 
Import Permit Authorization Flow Chart for  
Agricultural Commodities/ Agricultural Chemicals  
 
  
 
     
 
    
 
     
 
    
 
     
 
    
 
    
 
    
Notes: PAFO = Provincial Agriculture and Forestry Office  
 DOA    = Department of Agriculture, Ministry of Agriculture and Forestry 
  Application Form 
Manual form submitted by 
Importer to DOA 
Check import requirements. 
Identify Quarantine Pests for 
Lao PDR on Commodity by DOA 
Quarantine 
Pests 
Authorization 
Form by DOA 
(Computer Input Screen-1) 
Approved 
By DOA 
Authorization Notice 
Issued by DOA 
Basic Import Permit by 
PAFO 
(Computer Input Screen-2) 
Import Permit Issue by 
PAFO Application Rejected Rejection 
Notice by DOA Treatment 
Possible Prohibited 
CommodityYES
YES
YESNO 
NONO 
YES NOWT/ACC/LAO/5 
Page 66  
 
  ANNEX VI  
List of products under control by the Ministry of Health (MOH), 
 
Regulation No. 08/MOH of 4 January 20057 
I. List of Drugs or Substances to pro duce drugs that are allowed to import :  
1. Codeine phosphate  
2. Fentanyl citrate 
3. Morphine hydrochloride  
4. Opium, raw or powder or tincture.    
5. Pethidine hydrochioride. 
II. List of  substances and drugs affecting brain : 
1. Barbital sodium  
2. Bromazepam 
3. Chlordiazepoxide hydrochloride 
4. Clonazepam 
5. Clorazepate 
6. Diazepam 
7. Flunitrazepam 
8. Midazolam 
9. Meprobamate 
10. Nitrazepam 
11. Pentazocine hydrochloride 
12. Phenobarbital sodium 
III. List of chemical substances  
Strictly Control List 
Schedule I Control List Schedule II Watch List Schedule III 
1. Acetic Anhydride 1.   Acetone 1.   Acetic acid, Glacial 
2. N-acetylanthranilic 
Acid  2.   Anthranilic Acid 2.   Caffeine 
3. Ergometrine 3.   Methyl Ethyl Ketone 
(MEK)        3.   Methyl Iso Butyl Ketone 
MIBK) 
4. Ergotamine 4.   Barium Sulphat 4.   Phosporous Trichloride 
5. Ephedrine 5.   Benzaldehyde 5.   Thionyl Chloride 
6. Isosafrole 6.   Benzal Cyanide  
7. Isosafrole 7.   Diethylamine  
3,4 Methylene Dioxyphenyl 
2-Propanone 8.   1-Phenyl2-Propanone  
9.   Norephedrine 9.   Ethyle Ether  
10. Piperonal 10. Hydrochloric Acid  
11. Pseudoephedrine 11. Methylamine  
12. Safrone 12. Nitroethane  
 13. Phenylacetic Acid  
 14. Piperidine  
 15. Potassium Permenganate  
 16. Pyridine  
 17. Sulfuric Acid  
 18. Toluene  
                                                      
7 Authentic in Lao only.  WT/ACC/LAO/5 
 Page 67 
 
 
  Prohibited products and products under co ntrol for import and export in Lao PDR  
based on Notification of the Cabinet of Minist ry of Information and Culture, No. 2411/C.MIC  
of 10 September 1997, according to Decree of Minister of Information and Culture  
No. 1213/MIC of 23 November 1996  
 
I. Products under strict control of the Ministry of Information and Culture 
 
 Receivers and transmitters through satellites, internet, equipment for radio broadcasting and 
television station, except those with authoriza tion of ministry of Information and Culture. 
 WT/ACC/LAO/5 
Page 68  
 
  ANNEX VII 
 
Lao People’s Democratic Republic 
Peace   Independence   Democracy   Unity   Prosperity 
−−===000===−−  
Province: 
District: 
Factory: 
Phone number:  
Registration Form for Food that Produce Domestically
8 
          To: Director General of Food and Drug Department 
 Subject: Application for food registration that produces domestically   -  According to Regulation of Food Registration, No.1600, 25 November 1994.  Mr./Mrs./Miss………………………………………………………...Age: ............................. 
Position:…………………………Name of company/f actory/ shop: ....... ...................... ...........  
Which receives Business Registration No. .................. ...................... ...................... ................. 
Date of ……………………….....Business loca tion (Street) :........ ...................... .................... 
House’s number:…………………Unit:……… …………Village: ........ .............. .................... 
District:……………………………………Province: .............................................................. 
 
The food product which applies for registration, the details are:  
1. Name of food: 
- Commercial name in Lao: ............................................................................. 
- Commercial name in English: ....................................................................... 
2. Type of food product: ................................................................................................. 
3. Characteristics of food: .............................................................................................. 
4. Label picture 
5. Ingredient  (measuring in Metric per unit or in percentage)  
 
Name of ingredient
     V o l u m e  
 
1.  
2.  
3.  
4.  
5.  
6. Characteristics packaging and size of content: ........................................................ 
7. Purpose of use: ........................................................................................................ 
 
Therefore, this application is  lodged for your consideration. 
 
      Place:……………Date…………….       Signature of the food owner
 
 
                                                      
8 Authentic in Lao only.  WT/ACC/LAO/5 
 Page 69 
 
 
   Enclosure:  
 1. Method of processing (Name of technician)  2. Label of the production (size, detail and characteristics) 3. Heath certificate of labors 
4. Business License 
5. Example of the food  6. Map of the factory/company/shop 7. Layout of factory 
 
 
    
 
     
 
    
 
     
 
    WT/ACC/LAO/5 
Page 70  
 
  Lao People’s Democratic Republic 
Peace   Independence   Democracy   Unity   Prosperity 
−−===000===−−  
 
 Province: District: Factory: Tel.  
Producing or Processing Method
 
 
1. Name of food product: 
 
 - Source of raw material; 
 - Production Machine.  2. Formula (estimating in per centage or unit of production). 
 3. Chain of Production (Explain from raw material to processed product):  
 
 -  Raw material sanitation;  - Mixture and processing;  - Containing and labelling.  
4. Sanitation of  material for containing or p acking (explain in details if the sanitation process 
using recycle cans or bottles). 
 5. Preparation of labours or materials for containing and packing rooms.  
6. Labelling and storing for distribution. 
 7. Maintenance, sanitation on production machine and packing r oom after production process is 
finished. 
      Place: _________ _____ Date: _________________ 
 
     S i g n e d
 
 
  
__________