Circular No. 06/2022/TT-BCT on the import of rice and dried tobacco leaves originating from Cambodia under the tariff quota for the years 2021 and 2022

CIRCULAR

REGULATIONS ON THE IMPORT OF RICE AND DRY TOBACCO LEAVES WITH ORIGIN FROM THE KINGDOM OF CAMBODIA UNDER THE QUOTA DUTY FOR THE YEARS 2021 AND 2022

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Pursuant to the Law on Foreign Trade Management No. 05/2017/QH14 dated June 12, 2017;

BASED ON Decree No. 98/2017/NĐ-CP dated August 18, 2017 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Pursuant to Decree No. 69/2018/NĐ-CP dated May 15, 2018 of the Government detailing certain provisions of the Law on Foreign Trade Management;

BASED ON Decree No. 83/2021/NĐ-CP dated September 13, 2021 of the Government on the Special Preferential Import Tariff Schedule of Vietnam to implement the Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia for the period 2021-2022;

TO IMPLEMENT the Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia signed on February 26, 2019 (amended and extended from January 1, 2021 to December 31, 2022 according to Resolution No. 02/NQ-CP dated March 8, 2021 on extending the implementation of the Bilateral Trade Facilitation Agreement between Vietnam and Cambodia for the period 2019-2020 to the period 2021-2022);

At the proposal of the Director of the Import-Export Department,

The Minister of Industry and Trade issues this Circular to regulate the import of rice and dry tobacco leaves with origin from the Kingdom of Cambodia under the quota duty for the years 2021 and 2022.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular stipulates the quota duty for the import of rice and dry tobacco leaves with origin from the Kingdom of Cambodia that enjoy special preferential import tariff rates when imported into Vietnam in 2021 and 2022.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

Importers under the quota duty for rice and dry tobacco leaves with origin from the Kingdom of Cambodia and other organizations and individuals related thereto.

Article 2. Goods and Quantity of Quota Duty Imports in 2021 and 2022

1. The commodity code and total quantity of quota duty for goods enjoying special preferential import tariff rates as set out in Appendix I attached hereto.

2. The quota duty for imports in 2021 as prescribed in Clause 1 of this Article shall apply to declarations registered with customs authorities from January 1, 2021 to December 31, 2021.

3. The quota duty for imports in 2022 as prescribed in Clause 1 of this Article shall apply to declarations registered with customs authorities from January 1, 2022 to December 31, 2022.

4. For declarations registered with customs authorities of goods listed in Appendix I attached hereto from January 1, 2021 to before the effective date of this Circular, if they meet the conditions to enjoy the special preferential import tariff rate as prescribed in Article 4 of this Circular and have paid taxes at higher rates, then the tax management agency shall handle the excess tax paid in accordance with current laws.

Article 3. Import Tariff Rate

Goods imported under the quota duty as prescribed in Article 2 of this Circular shall enjoy the special preferential import tariff rate as prescribed by the Government.

Article 4. Conditions for Enjoying the Special Preferential Import Tariff Rate

1. Imported goods must have a Certificate of Origin Form S issued by the Cambodian Ministry of Commerce or authorized agencies in accordance with Cambodian regulations and complete customs procedures at the border gates specified in Appendix II attached hereto.

2. Specifically, for dry tobacco leaves, importers must have an Import License for Tobacco Raw Materials under the quota duty issued by the Ministry of Industry and Trade in accordance with Decree No. 69/2018/NĐ-CP dated May 15, 2018 of the Government detailing certain provisions of the Law on Foreign Trade Management and Circular No. 12/2018/TT-BCT dated June 15, 2018 of the Ministry of Industry and Trade detailing certain provisions of the Law on Foreign Trade Management and Decree No. 69/2018/NĐ-CP; the quantity imported shall be deducted from the quota duty for imports as per the license issued by the Ministry of Industry and Trade.

Article 5. Method of managing tariff quotas

The import tariff quotas for rice and dried tobacco leaves as stipulated in this Circular shall be managed through automatic deduction at the customs office where the import procedures are carried out. The automatic deduction shall continue until the total quantity of the tariff quota for each item specified in Appendix I attached to this Circular is exhausted, following the guidance of the customs authority.

Article 6. Effectiveness

This Circular takes effect from April 15, 2022 to December 31, 2022.

ANNEX I

CODES OF GOODS AND TOTAL QUANTITIES OF TARIFF QUOTAS FOR THE YEARS 2021 AND 2022
(Annexed to Circular No. 06/2022/TT-BCT dated February 28, 2022 issued by the Minister of Industry and Trade)