Circular No. 07/2015/TT-BCT on the non-application of import quota tariffs for tobacco leaf raw materials originating from ASEAN countries

CIRCULAR

Regulations on not applying import quota tariffs for tobacco raw materials

raw materials WITH ORIGIN FROM ASEAN COUNTRIES

--------------------

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;

Pursuant to Decree No. 187/2013/NĐ-CP dated November 20, 2013 of the Government detailing the implementation of the Law on Trade regarding international goods trading activities and related agency buying, selling, processing, and transiting activities with foreign countries;

Pursuant to Decree No. 67/2013/NĐ-CP dated June 27, 2013 of the Government detailing certain provisions and measures for implementing the Law on Prevention and Control of Harmful Effects of Tobacco concerning tobacco sales;

IMPLEMENTING THE COMMITMENT TO ELIMINATE QUOTA DUTY UNDER THE ASEAN TRADE IN GOODS AGREEMENT;

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

The Minister of Industry and Trade issues this Circular stipulating the non-application of import quota tariffs for tobacco raw material originating from ASEAN countries.

Article 1. General Provisions

1. Import quota tariffs shall not be applied to tobacco raw material items (HS Code 2401) originating from ASEAN countries.

2. The importation of tobacco raw material from ASEAN countries is not subject to the scope of Article 5 on Goods Imported under Import Quota Tariffs as specified in 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 the implementation of the Law on Trade regarding international goods trading activities and related agency buying, selling, processing, and transiting activities with foreign countries and other relevant documents.

Article 2. Applicability

The subjects to which this regulation applies are traders holding cigarette production licenses issued by the Ministry of Industry and Trade.

Article 4. Conditions for enjoying the preferential special import tax rate of 0% within the tariff quota

The import tariff rate for tobacco raw material originating from ASEAN countries shall be implemented according to the regulations of the Ministry of Finance.

For the importation of tobacco raw material originating from the Lao People's Democratic Republic and the Kingdom of Cambodia, in addition to complying with the provisions of this Circular, if the quantity imported falls within the quota of tobacco raw material specified in the Trade Agreement signed with the Lao People's Democratic Republic or the Memorandum of Understanding on Promoting Bilateral Trade signed with the Kingdom of Cambodia, they will enjoy preferential import tariff rates as stipulated in these Agreements/Memoranda.

Article 4. Effective date

This Circular takes effect from January 1, 2015./.