Decree No. 138/PR on the Promulgation of the Law No.81 on Customs (Revised).

This Presidential Decree officially enacts the revised Law on Customs, establishing the legal framework for managing international trade and border security in the Lao PDR. It aims to modernize the customs administration, facilitate legitimate trade, and strengthen the state’s ability to collect national revenue effectively and transparently.
The revised law defines standardized principles for the import, export, and transit of goods, vehicles, and passengers through national borders. It emphasizes the integration of electronic systems and digital signatures to simplify customs procedures, promote investment, and ensure that the country meets its international commitments and connectivity goals.
Specifically, the law empowers the Customs Department under the Ministry of Finance to regulate "prohibited" and "controlled" goods to ensure social safety and national security. It provides detailed legal definitions for logistics, warehousing, and enforcement actions—including the seizure and confiscation of goods—to punish violations while protecting the rights of compliant businesses.