Circular No. 04/2009/TT-BCT guiding the import under tariff quotas with a zero percent import tariff rate for goods originating from Laos in 2009.

Circular No. 04/2009/TT-BCT guides the import under tariff quotas with a zero percent import tariff rate for goods originating from Laos in 2009. This document applies to Vietnamese traders and specifies details on product types, quota quantities, and import procedures.

문서 번호04/2009/TT-BCT
문서 유형Circular
발행 기관Ministry of Industry and Trade
서명자Nguyễn Thành Biên — Thứ trưởng
업데이트27. 06. 2026
산업Industry and Trade
분야Import-Export
발행일20. 02. 2009
발효일06. 04. 2009
효력 만료일26. 06. 2009
상태Expired
✦ 스마트 요약

Circular No. 04/2009/TT-BCT guides the import under tariff quotas with a zero percent import tariff rate for goods originating from Laos in 2009. This document applies to Vietnamese traders and specifies details on product types, quota quantities, and import procedures.

적용 범위

Vietnamese traders

핵심 사항

  • Vietnamese traders are allowed to import rice and paddy, motorcycle accessories under tariff quotas with a zero percent import tariff rate.
  • Tobacco leaves and stems can only be imported by traders holding permits for importing tobacco raw materials from Laos.
  • Goods must have a Certificate of Origin in Form S (C/O form S) issued by the competent authority of the Lao People's Democratic Republic.
  • The quantity of tariff quotas for each product type is specified in Appendix 01.
  • Import procedures are carried out at the customs office at the port of entry according to the automatic rollover principle.

🌐 이 문서의 사회적 영향

  • Positive impact: Reducing import costs for enterprises and consumers, enhancing economic cooperation between Vietnam and Laos.
  • Negative impact: It may cause difficulties in managing tariff quotas if regulations are not followed.
  • Enterprises benefit from importing goods from Laos with preferential tax rates but must comply with specific conditions.

❓ 자주 묻는 질문

What products can Vietnamese traders import?

Vietnamese traders are allowed to import rice and paddy, motorcycle accessories under tariff quotas with a zero percent import tariff rate. Tobacco leaves and stems can only be imported by traders holding permits for importing tobacco raw materials from Laos.

What is the quantity of tariff quotas for rice and paddy?

The quantity of tariff quotas for rice and paddy is 40,000 tons of milled rice equivalent.

What is the duration of effectiveness of this Circular?

This Circular takes effect 45 days from the date of issuance and expires on December 31, 2009.

How are import procedures carried out?

Goods must have a Certificate of Origin in Form S (C/O form S) issued by the competent authority of the Lao People's Democratic Republic. Import procedures are carried out at the customs office at the port of entry according to the automatic rollover principle.

What documents do traders need to prepare for importation?

Traders need to have a Certificate of Origin in Form S (C/O form S) issued by the competent authority of the Lao People's Democratic Republic. For tobacco leaves and stems, traders must hold permits for importing tobacco raw materials under tariff quotas issued by the Ministry of Industry and Trade.

전문

MINISTRY OF INDUSTRY AND TRADE
-------

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------

Number: 04/2009/TT-BCT

Hanoi, February 20, 2009

 

CIRCULAR

Guidelines for importing under tariff quotas in 2009 with a zero percent import tax rate on goods originating from Laos

Pursuant to the Agreement between the Ministry of Trade of the Socialist Republic of Vietnam (now the Ministry of Industry and Trade of the Socialist Republic of Vietnam) and the Ministry of Trade of the Lao People's Democratic Republic (now the Ministry of Industry and Trade of the Lao People's Democratic Republic) on goods eligible for preferential import tax rates under the Vietnam-Laos agreement, signed on July 28, 2005;
Pursuant to the Agreement between the Ministry of Industry and Trade of the Socialist Republic of Vietnam and the Ministry of Industry and Trade of the Lao People's Democratic Republic on amending and supplementing the Agreement between the Ministry of Industry and Trade of the Socialist Republic of Vietnam and the Ministry of Industry and Trade of the Lao People's Democratic Republic on goods eligible for preferential import tax rates under the Vietnam-Laos agreement, signed on January 17, 2009;
Pursuant to Decree No. 189/2007/ND-CP dated December 27, 2007, issued by the Government, detailing the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;
Implementing the directive of the Prime Minister in document number 768/VPCP-QHQT dated February 6, 2009 regarding the signing of the preferential import tax rate agreement between Vietnam and Laos;

The Ministry of Industry and Trade hereby provides specific guidelines for importing under tariff quotas in 2009 with a zero percent import tax rate on goods originating from Laos as follows:

Article 1. Apply tariff quotas in 2009 for three groups of imported goods originating from Laos including: rice and all types of milled rice, tobacco leaves and stems, motorcycle accessories, which enjoy a preferential import tax rate of zero percent (zero percent). The zero percent import tax rate shall be applied to customs declarations for imported goods registered with customs authorities from January 1, 2009.

Article 2. The commodity codes and total quantities of tariff quotas for the groups of goods enjoying a zero percent preferential import tax rate are listed in Appendix No. 01 attached hereto.

Article 3. Vietnamese traders may import goods such as rice and all types of milled rice, motorcycle accessories under tariff quotas. For tobacco leaves and stems, only traders holding import licenses for tobacco raw materials under tariff quotas issued by the Ministry of Industry and Trade according to Circular No. 04/2006/TT-BTM dated April 6, 2006 (now Circular No. 04/2006/TT-BCT) are permitted to import; the quantity imported will be deducted from the tariff quota import license issued by the Ministry of Industry and Trade.

Article 4. Goods imported as specified in Article 1 of this Circular must have a Certificate of Origin in Form S (C/O form S) issued by the competent authority of the Lao People's Democratic Republic 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 deduction (the total quantity of imported goods enjoying special preferential import tax rates is deducted by the quantity imported for each item).

Article 5. This Circular shall take effect 45 days from the date of signature and shall expire on December 31, 2009.

 

 

Place of Receipt:
- Prime Minister, Deputy Prime Ministers;
- Ministries, agencies equivalent to ministries, and government agencies;
- Provincial People's Committees, centrally-affiliated cities;
- Office of the President of the State,
- Central Party Committee Office and Central Economic Commission;
- Supreme People's Procuracy;
- SUPREME PEOPLE'S COURT;
- Central bodies of mass organizations;
- Ministry of Justice (Legal Review Department);
- Official Gazette;
- State Audit Agency;
- Government website;
- Departments of Industry and Trade;
- Ministry of Industry and Trade: Ministers, Deputy Ministers, Departments, Bureaus, subordinate units;
- To be filed: VT, XNK.

DEPUTY MINISTER
DEPUTY MINISTER




Nguyen Thanh Binh

 

ANNEX NO. 01

COMMODITY CODES AND TOTAL QUANTITIES OF TARIFF QUOTAS FOR IMPORT FROM LAOS IN 2009

(Attached to Circular No. 04/2009/TT-BCT dated February 20, 2009 of the Ministry of Industry and Trade)

NAME OF GOODS

COMMODITY CODES

TOTAL QUANTITY OF TARIFF QUOTA IN 2009

Remaining facilities listed in Appendix III of Decree No. 50/2024/NĐ-CP

I- Rice and all types of milled rice

 

40,000 tons of milled rice equivalent

 

Other types of rice

1006.10.00.90

 

Milled rice, wholly or partly milled, polished or parboiled, whole grain

1006.30.19.00

 

Milled rice, wholly or partly milled, polished or parboiled, not exceeding 5% broken grains

 

Milled rice, wholly or partly milled, polished or parboiled, over 5% up to 10% broken grains

 

Milled rice, wholly or partly milled, polished or parboiled, over 10% up to 25% broken grains

Conversion ratio:

Milled rice, wholly or partly milled, polished or parboiled, other types

2 rice = 1.2 milled rice

Wholly or partly milled, polished or parboiled glutinous rice

1006.30.30.00

 

Thai Hom Mali rice, wholly or partly milled, polished or parboiled, whole grain

1006.30.90.00

 

Thai Hom Mali rice, wholly or partly milled, polished or parboiled, not exceeding 5% broken grains

 

Thai Hom Mali rice, wholly or partly milled, polished or parboiled, over 5% up to 10% broken grains

 

Thai Hom Mali rice, wholly or partly milled, polished or parboiled, over 10% up to 25% broken grains

 

 

Thai Hom Mali rice, wholly or partly milled, polished or parboiled, other types

 

II- Tobacco leaves and stems

 

3,000 tons

 

Unstemmed tobacco leaves, type Virginia, air-dried

2401.10.10.00

 

Unstemmed tobacco leaves, type Virginia, undried

2401.10.20.00

 

Unstemmed tobacco leaves, other types, air-dried

2401.10.30.00

 

Unstemmed tobacco leaves, other types, undried

2401.10.90.00

 

Partially or fully stemmed tobacco leaves, type Virginia, air-dried

2401.20.10.00

 

Partially or fully stemmed tobacco leaves, type Burley

2401.20.40.00

 

Tobacco stems

2401.30.10.00

 

III- Motorcycle accessories

8714.19.00.00

 

 

Gear shift lever

 

 

Center stand

 

 

Side stand

600.000

At price

Central footrest

USD

At factory

Rear brake pedal lever

 

Workshop

Steel pipe rear passenger footrest

 

 

 

APPENDIX NO. 02

LIST OF BORDER GATES

(Attached to Circular No. 04/2009/TT-BCT dated February 20, 2009 of the Ministry of Industry and Trade)

No.

Vietnamese side

Lao side

1

Na Meo (Thanh Hoa)

Nam Soi (Huaphan)

2

Nam Can (Nghe An)

Nam Can (Xiangkhoang)

3

Cau Treo (Ha Tinh)

Nam Phao (Bolikhamxay)

4

Cha Lo (Quang Binh)

Na Phau (Khammouane)

5

Lao Bao (Quang Tri)

Den Savan (Savannakhet)

6

Tay Trang (Dien Bien)

Sop Hun (Phongsaly)

7

Chiang Khang (Son La)

Ban Dan (Huaphan)

8

Long Sap (Son La)

Pa Hang (Huaphan)

9

La Lay (Quang Tri)

La Lay (Salavan)

10

Bo Y (Kon Tum)

Phu Ca (Attapeu)

11

Ten Tan (Thanh Hoa)

Som Vang (Huaphan)

12

Thanh Thuy (Nghe An)

Nam On (Bolikhamxay)

13

Ka Rong (Quang Binh)

Noong Ma (Khammouane)

 

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