Presidential Decree No.001 on the List of Goods and Export Tariff Rates.

This Presidential Decree establishes the legal framework and standardized rates for export tariffs on goods leaving the Lao People’s Democratic Republic. It aims to centralize the management of export duties to ensure consistent revenue collection for the national budget while supporting state socio-economic development goals. The Decree mandates that the Ministry of Finance oversee the implementation and collection process across all border checkpoints.
The Decree provides detailed classification lists for taxable commodities, including raw materials and processed goods. It outlines specific tariff codes and percentages applied to various product categories, such as medicinal plants and controlled resources, which require certification from the health and agricultural sectors. Furthermore, the Decree defines the administrative procedures for tax calculation and the legal obligations of exporters to comply with these financial protocols.