Circular No. 06/2024/TT-BCT stipulates the importation of rice and dried tobacco leaves originating from Cambodia under the special preferential tariff quota for the years 2023 and 2024. This document applies to importers and related organizations and individuals.
Scope of application
Importers of rice and dried tobacco leaves originating from the Kingdom of Cambodia; other related organizations and individuals.
Key points
- Importers are allowed to import rice and dried tobacco leaves under the special preferential tariff quota (Article 2).
- The rate of preferential special import tax applicable to the aforementioned goods is set forth in Decree No. 05/2024/NĐ-CP (Article 3).
- The tariff quota for 2023 shall be applied from June 2, 2023 to December 31, 2023; the tariff quota for 2024 from January 1, 2024 to December 31, 2024 (Article 2).
- The management of the tariff quota shall be carried out through automatic backward deduction at the customs office where the importer processes the import procedures (Article 4).
- Importers of dried tobacco leaves must have an Import Permit issued by the Ministry of Industry and Trade, and the quantity imported shall be deducted from the tariff quota as prescribed (Article 3).
🌐 Social impact of this document
- To promote bilateral trade between Vietnam and Cambodia.
- To facilitate conditions for enterprises importing rice and dried tobacco leaves from Cambodia.
- It may cause difficulties for enterprises that do not meet the conditions to obtain the tariff quota.
❓ Frequently asked questions
When is the tariff quota for 2023 applicable?
From June 2, 2023 to December 31, 2023.
Do importers of dried tobacco leaves need an Import Permit?
An Import Permit issued by the Ministry of Industry and Trade is required.
How is the management of the tariff quota carried out?
Through automatic backward deduction at the customs office where the importer processes the import procedures.
Full text
CIRCULAR
Regulations on the importation of rice and dried tobacco leaves originating from the Kingdom of Cambodia under the tariff quota for the years 2023 and 2024
Pursuant to Decree No. 05/2024/NĐ-CP dated January 24, 2024 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 2023-2024;
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Pursuant to the Law on Foreign Trade Management dated June 12, 2017;
Based on Decree No. 96/2022/NĐ-CP dated November 29, 2022 of the Government stipulating 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;
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 2023-2024 signed on June 2, 2023;
Implementing The Minister of Industry and Trade promulgates this Circular regulating the importation of rice and dried tobacco leaves originating from the Kingdom of Cambodia under the tariff quota for the years 2023 and 2024.
At the proposal of the Director of the Department of Import-Export;
Article 1. Scope of Regulation This Circular regulates the tariff quota for the importation of rice and dried tobacco leaves originating from the Kingdom of Cambodia, which enjoy special preferential import tariff rates when imported into Vietnam in the years 2023 and 2024.
Article 1. Scope of Regulation and Applicability
Article 2. Objectives of Application Importers of rice and dried tobacco leaves originating from the Kingdom of Cambodia under the tariff quota and other related organizations and individuals.
Article 2. Goods and Quantity of Tariff Quota Imports in 2023 and 2024
Clause 1. Commodity codes and total quantity of the tariff quota for rice and dried tobacco leaves originating from the Kingdom of Cambodia according to Appendix II issued together with Decree No. 05/2024/NĐ-CP dated January 24, 2024 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 2023-2024 (hereinafter referred to as Decree No. 05/2024/NĐ-CP).
Clause 2. The tariff quota for imports in 2023 as stipulated in Clause 1 of this Article shall be applied to declarations submitted to customs authorities from June 2, 2023 to December 31, 2023.
Clause 3. The tariff quota for imports in 2024 as stipulated in Clause 1 of this Article shall be applied to declarations submitted to customs authorities from January 1, 2024 to December 31, 2024.
Article 3. Application of Special Preferential Import Tariff Rates
The special preferential import tariff rate applicable to goods specified in Article 2 of this Circular shall be as prescribed in Decree No. 05/2024/NĐ-CP. For dried tobacco leaves, importers must obtain an Import License under the tariff quota as prescribed in 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 Minister 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 tariff quota for imports as specified in the Import License issued by the Ministry of Industry and Trade.
Article 4. Method of Managing the Tariff Quota
The tariff quota for the importation of goods specified in Article 2 of this Circular shall be managed through automatic deduction at the customs office where the importer processes the import procedures. Automatic deduction shall continue until the full quantity of the tariff quota is exhausted, following the guidance of the customs authority.
This Circular takes effect from May 20, 2024 to December 31, 2024./.
Article 5. Effective Date
This Circular takes effect from May 20, 2024 to December 31, 2024./.
DEPUTY MINISTER
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