Products imported for the purposes of processing, assembly into finished products, or for exhibition, subsequent re-export and project supervision purposes, are exempt from duty.  Transit of goods through Laos requires the same documents normally needed for import and export and a check or letter of guarantee from a bank.  However, the Ministry of Finance of Laos is working on revising the existing regulations to ensure they align with international standards, particularly the ASEAN Customs Transit System.  Goods traveling through Laos are not subject to import or export taxes.