Advance rulings presentation to the Lao PDR Customs Department and Private sector

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    05-Jul-2015

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Advance Rulings implementation for the Lao PDR Customs Department.

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<ul><li> 1. ADVANCE RULINGSADVANCE RULINGS Are bindingAre binding decisionsdecisions Issued by theIssued by the CustomsCustoms headquartersheadquarters In writingIn writing Prior to anPrior to an importation orimportation or exportationexportation Prior to the pre-Prior to the pre- arrival declarationarrival declaration </li></ul> <p> 2. WHY CUSTOMS ISWHY CUSTOMS IS IMPLEMENTING THEM?IMPLEMENTING THEM? They are recommended by the WTO and the WCO. Advance Rulings are necessary under new WTO Valuation Agreements. They are required by many multilateral and bilateral treaties. BECAUSE Thy facilitate trade, increase transparency and predictability 3. POSITIVE EXPERIENCESPOSITIVE EXPERIENCES WORLDWIDEWORLDWIDE Most APEC Members: Australia, New Zealand,Most APEC Members: Australia, New Zealand, Singapore, China, Japan, Canada, USA, Peru,Singapore, China, Japan, Canada, USA, Peru, ChileChile Are proven to facilitate and accelerate CustomsAre proven to facilitate and accelerate Customs clearance.clearance. Reduce clearance costs at a very low price.Reduce clearance costs at a very low price. 4. How are ARs useful forHow are ARs useful for you?you? No disputes at the actual moment of clearance Faster Clearance Checkpoint and Regional Customs officers DONT have to take decisions AT CUSTOMS CLEARANCE Because Customs Director has already issued a binding decision after a process subject to quality control 5. ARs allow you to planARs allow you to plan your business inyour business in advanceadvance Correct classificationCorrect classification On the rightly estimated valueOn the rightly estimated value Taking advantage of well known origin applicableTaking advantage of well known origin applicable rulesrules Following a well understood Customs procedureFollowing a well understood Customs procedure = a better business decision= a better business decision 6. ClassificationClassification The identification of theThe identification of the properproper tariff heading and subheadingtariff heading and subheading determines the duty rate to bedetermines the duty rate to be applied to goods.applied to goods. HS coding system may containHS coding system may contain thousands of headings with highly-thousands of headings with highly- technical chapters, such as chemicaltechnical chapters, such as chemical compounds, textile goods, andcompounds, textile goods, and electronic components.electronic components. Sometimes, final classificationSometimes, final classification depends on laboratory analysis of adepends on laboratory analysis of a sample of the goods. Withsample of the goods. With Advance Rulings the analysis isAdvance Rulings the analysis is made before importation ormade before importation or exportation.exportation. 7. ValuationValuation Valuation ARs allow traders to knowValuation ARs allow traders to know which method shall be used towhich method shall be used to estimate the value of the goods andestimate the value of the goods and what are the supporting documentswhat are the supporting documents that will be required to estimate andthat will be required to estimate and proof the value of the goods.proof the value of the goods. = can predict in advance what the value will be. 8. Rules of OriginRules of Origin For local producers willing to export ARs inFor local producers willing to export ARs in origin allow them to plan in advance how toorigin allow them to plan in advance how to take advantage of the available preferentialtake advantage of the available preferential treatment BEFORE requesting a Certificatetreatment BEFORE requesting a Certificate of Origin.of Origin. For foreign exporters, ARs allow them toFor foreign exporters, ARs allow them to know in advance the preferential treatmentsknow in advance the preferential treatments applicable in Lao PDR before having toapplicable in Lao PDR before having to request a Certificate of Origin in its country.request a Certificate of Origin in its country. 9. Customs ProceduresCustoms Procedures What is the special procedure I should follow for a temporary import? I want to import samples of a product only for a demonstration What should I do? What are the documents I must show? For how long can I import rented machinery? What are the steps of the procedure? Make these questions to the expert using the ARs for procedures 10. WHAT IS CUSTOMS DOING?WHAT IS CUSTOMS DOING? A Ministry of Finance Instruction was approved inA Ministry of Finance Instruction was approved in December 2012.December 2012. Today we want to introduce to you the DRAFT of the Customs Department Instruction. 11. WHAT THESEWHAT THESE INSTRUCTIONS SAY?INSTRUCTIONS SAY? VALIDITYVALIDITY:: ARs are issued on the basis of the statements and supporting documents you submit. Therefore, any incorrect, incomplete or misleading information provided by the applicant shall make the advanced ruling invalid. ARs are valid in all the territory of Lao PDR for one (1) year. After that, it is cancelled unless the renewal is requested prior to the expiration date. 12. Cont.Cont. Binding nature ARs are binding in all Customs offices and checkpoints of Lao PDR, but Customs must examine that the goods entered are identical from those covered by the advanced ruling. ARs are also binding for the applicant, who shall declare the imported goods in accordance with the advanced ruling. 13. Cont.Cont. Applying for an ARApplying for an AR Please read the instructions. You will be required to attach important information. Download the form from the webpage; Fulfill the form; Print your label; Pay the fee and attach the receipt; Submit it at the Reception. You may receive a notification from the AR Manager requesting clarifications or more information. 14. Cont.Cont. ProcessProcess Later, the Manager may contact you again: the ARLater, the Manager may contact you again: the AR Expert may need to talk to you to clarify or provideExpert may need to talk to you to clarify or provide specific informationspecific information.. They are doing their best toThey are doing their best to understand everything and serve you well!understand everything and serve you well! You will be given 15 days to provide theYou will be given 15 days to provide the information or explain why you could not get it.information or explain why you could not get it. NOTE: The attachments are VERY IMPORTANT. TheyNOTE: The attachments are VERY IMPORTANT. They will prove what you say.will prove what you say. 15. DECISIONDECISION In 15 +2 more days, you will be notified of theIn 15 +2 more days, you will be notified of the AR decision.AR decision. Tomorrow you will see how they will look like.Tomorrow you will see how they will look like. Decisions will tell you the analysis of the factsDecisions will tell you the analysis of the facts and of the information you provided and theand of the information you provided and the legal basis for the decision.legal basis for the decision. 16. You did not like it?You did not like it? Request a RECONSIDERATION within thirty (30) following its notification. Bring more information to demonstrate why the advanced ruling has been erroneously decided. Not happy either? Appeal to the Central Appeal Settlement Committee. They will only review the facts and considerations followed to issue the appealed decision. No new information or evidence may be brought at this level. 17. REHEARSALREHEARSAL The Customs Department is in training toThe Customs Department is in training to provide an excellent service through ARs.provide an excellent service through ARs. Your support is needed by helping us toYour support is needed by helping us to practice.practice. This rehearsal is a simulation that will allow usThis rehearsal is a simulation that will allow us to be prepared.to be prepared. How you will help?How you will help? 18. BRING YOUR QUESTIONSBRING YOUR QUESTIONS Fill the applications with your question.Fill the applications with your question. Dont worry about the attachments. One blankDont worry about the attachments. One blank paper with a title is enough.paper with a title is enough. We will guide you through the process.We will guide you through the process. THANK YOU!THANK YOU! </p>