Circular No. 06/2026/TT-BCT stipulates the tariff quota for import 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 2025-2026.

CIRCULAR

Prescribing Quotas for Import Tariffs 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 2025-2026

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

Pursuant to the Decree No. 40/2025/NĐ-CP dated February 26, 2025 of the Government prescribing the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

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

Pursuant to the Decree No. 56/2026/NĐ-CP dated February 12, 2026 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 2025-2026;

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 April 28, 2025;

At the proposal of the Director of the Import-Export Administration Department;

The Minister of Industry and Trade promulgates this Circular prescribing quotas for import tariffs 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 2025-2026.

Article 1. Scope of Regulation and Applicability

1. Scope of Regulation

This Circular prescribes quotas for import tariffs applicable to rice and dried tobacco leaves originating from the Kingdom of Cambodia, which enjoy special preferential import tariff rates when imported into Vietnam during the period 2025-2026.

2. Applicability

Importers of rice and dried tobacco leaves originating from the Kingdom of Cambodia and other organizations and individuals related to these imports.

Article 2. LawQuantity of Import Tariff Quotas

1. The annual quota for rice is 300,000 tons.

Rice originating from the Kingdom of Cambodia (HS Code 10.06) is detailed in Appendix II issued together with the Decree No. 56/2026/NĐ-CP dated February 12, 2026 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 2025-2026.

2. The annual quota for dried tobacco leaves is 3,000 tons within the quota applied to WTO members announced annually by the Ministry of Industry and Trade.

Dried tobacco leaves originating from the Kingdom of Cambodia (HS Code 24.01) are detailed in Appendix II issued together with the Decree No. 56/2026/NĐ-CP.

Article 3. Entities Eligible for Allocation of Import Tariff Quotas

1. The import tariff quota for rice is allocated to traders who have import requirements.

2. The import tariff quota for dried tobacco leaves is allocated to traders holding a Production License for Tobacco Products or a Processing License for Tobacco Raw Materials issued by the competent authority and who have the need to use imported tobacco raw materials under the quota for production or processing of raw materials for domestic cigarette production.

Article 4. Methods of Managing Import Tariff Quotas

1. The import tariff quota for rice is allocated through an automatic deduction method at customs offices until the quota is exhausted. The deduction process follows the guidance of the customs authorities.

2. The import tariff quota for dried tobacco leaves is allocated through the issuance of Import Permits according to the Decree No. 69/2018/NĐ-CP dated May 15, 2018 of the Government detailing certain provisions of the Law on Foreign Trade Management, Decree No. 146/2025/NĐ-CP dated June 12, 2025 of the Government on Delegation and Decentralization in the Industrial and Commercial Sectors, Circular No. 12/2018/TT-MIT 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 dated May 15, 2018 of the Government detailing certain provisions of the Law on Foreign Trade Management.

Article 5. Effective Date of Implementation

1. This Circular shall take effect from the date of signature until December 31, 2026.

2. For goods imported in accordance with the provisions of Article 2 and registered for the Import Declaration Form from April 28, 2025, if they meet all conditions to be eligible for the preferential import tariff rate under Decree No. 56/2026/NĐ-CP and if they have already paid taxes at a higher rate, then the customs authority shall process the excess tax payment according to the laws on tax administration./.