Circular No. 02/2015/TT-BCT stipulates the importation of goods originating from the Lao People's Democratic Republic with a 0% import tariff rate in 2015. Tariff quotas are applied to rice, paddy, and tobacco leaves/stems.
适用范围
Vietnamese traders
要点
- Vietnamese traders are allowed to import rice, paddy with a 0% import tariff rate within the 2015 tariff quota.
- The import volume of tobacco leaves and stems also applies a 0% import tariff rate, but only for traders holding import permits for tobacco raw materials as prescribed by the Ministry of Industry and Trade.
- Goods must have a Certificate of Origin Form S (C/O form S) issued by the competent authority of the Lao People's Democratic Republic and through the customs checkpoints listed in Appendix No. 02.
- Import procedures are carried out at the customs checkpoint where the formalities are processed, applying the automatic reverse principle.
- This Circular takes effect from February 12, 2015 to December 31, 2015.
🌐 本文件的社会影响
- Positive impact: Reducing import costs for businesses, enhancing economic cooperation between Vietnam and Laos.
- Negative impact: It may cause unfair competition in the domestic market if the import volume is too large.
❓ 常见问题
Which traders are permitted to import?
Only traders holding import permits for tobacco raw materials as prescribed by the Ministry of Industry and Trade are permitted to import tobacco leaves and stems from Laos.
What tax rate is applied to these items?
The import tax rate for rice, paddy, and tobacco leaves/stems is 0% in 2015.
What is the effective period of this Circular?
This Circular takes effect from February 12, 2015 to December 31, 2015.
What documents are required for importation?
Goods must have a Certificate of Origin Form S (C/O form S) issued by the competent authority of the Lao People's Democratic Republic and through the customs checkpoints listed in Appendix No. 02.
What are the import procedures?
Import procedures are carried out at the customs checkpoint where the formalities are processed, applying the automatic reverse principle (the total quantity of imported goods enjoying a 0% import tariff rate minus the quantity already imported for each item).
全文
CIRCULAR
Regulations on importation under tariff quotas for the year 2015 with a customs duty rate of 0% for goods originating from the Lao People's Democratic Republic.
Implementing the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic (Lao PDR) on goods subject to preferential tariff rates signed on December 1, 2011;
____________
Pursuant to Decree No. 95/2012/NĐ-CP dated November 12, 2012, of the Government, detailing the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;
Implementing the directive of Deputy Prime Minister Nguyen Xuan Phuc in Document No. 422/VPCP-QHQT of the Office of the Government dated January 20, 2015 regarding the extension of the Agreement on preferential tariff rates for Vietnam-Lao PDR imports in 2015;
The Minister of Industry and Trade issues this Circular to regulate the importation under tariff quotas for the year 2015 with a customs duty rate of 0% for goods originating from the Lao PDR.
At the proposal of the Director of the Import-Export Department,
Article 1. List of goods and quantity of tariff quotas for importation in 2015
Apply tariff quotas for importation in 2015 for two categories of goods originating from the Lao PDR, namely: rice and paddy of all kinds, tobacco leaves and stems, with a customs duty rate of 0% (zero percent). The commodity codes and total quantities of tariff quotas for these categories of goods benefiting from a customs duty rate of 0% are set out in Appendix No. 01 attached hereto.
Article 2. Conditions for enjoying the customs duty rate of 0% within the tariff quota
Clause 1. Goods imported must have a Certificate of Origin in Form S issued by the competent authority of the Lao PDR in accordance with regulations and cleared through the border gates listed in Appendix No. 02 attached hereto. Import procedures for goods shall be handled at the customs office where the import procedures are carried out according to the principle of automatic retroactive reduction (the total quantity of goods imported at a customs duty rate of 0% is reduced by the quantity already imported for each item).
Clause 2. Vietnamese traders may import rice and paddy of all kinds under the tariff quota. For tobacco leaves and stems, only Vietnamese traders holding import licenses for tobacco raw materials under the tariff quota issued by the Ministry of Industry and Trade in accordance with Circular No. 04/2014/TT-BCT dated January 27, 2014 of the Ministry of Industry and Trade detailing certain provisions of Decree No. 187/2013/NĐ-CP dated November 20, 2013 of the Government detailing certain provisions of the Law on Trade concerning international trade activities and agency buying, selling, processing, and transiting goods with foreign countries are permitted to import (directly or by entrusting another party to import). The quantity imported shall be deducted from the tariff quota for importation as specified in the license issued by the Ministry of Industry and Trade.
This Circular takes effect from February 12, 2015 until December 31, 2015.
Article 3. Effectiveness
This Circular takes effect from February 12, 2015 to December 31, 2015.
DEPUTY MINISTER
原始文件（PDF）
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：