Circular No. 08/2015/TT-BCT on the importation under tariff quotas for sugar with origin from the Lao People's Democratic Republic in 2015

Circular No. 08/2015/TT-BCT stipulates the importation of sugar with origin from the Lao People's Democratic Republic under tariff quotas for 2015, with a quota volume of 50,000 tons and an import tariff rate within the quota of 2.5%. This Circular applies to traders importing sugar from Hoang Anh Attapeu Sugar Corporation (Lao PDR) and requires them to report on the import situation.

Document No.08/2015/TT-BCT
Document typeCircular
Issuing authorityMinistry of Industry and Trade
Signed byVũ Huy Hoàng — Thứ trưởng
Updated24/06/2026
SectorIndustry and Trade
FieldImport-Export
Issued date27/05/2015
Effective date27/05/2015
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 08/2015/TT-BCT stipulates the importation of sugar with origin from the Lao People's Democratic Republic under tariff quotas for 2015, with a quota volume of 50,000 tons and an import tariff rate within the quota of 2.5%. This Circular applies to traders importing sugar from Hoang Anh Attapeu Sugar Corporation (Lao PDR) and requires them to report on the import situation.

Scope of application

Traders importing sugar with origin from the Lao People's Democratic Republic

Key points

  • Traders importing sugar produced in Lao PDR by Hoang Anh Attapeu Sugar Corporation and holding a Certificate of Origin form S issued by the competent authority of the Lao People's Democratic Republic shall enjoy an import tariff rate of 2.5%.
  • Traders importing sugar exceeding the specified tariff quota must comply with import management policies and import tariffs as prescribed in current legal documents.
  • The tariff quota volume for importing sugar from the Lao People's Democratic Republic in 2015 is 50,000 tons, with an import tariff rate within the quota of 2.5%.
  • Importers must report on the implementation of sugar imports monthly before the fifth day of the following month or at any time upon request, to the Ministry of Industry and Trade and General Department of Customs.
  • This Circular takes effect from May 27, 2015.

🌐 Social impact of this document

  • Positive impact: Reduces the burden of import tariffs for sugar importers from Lao PDR, creating favorable conditions for import-export activities.
  • Negative impact: Periodic reporting requirements may cause inconvenience for businesses.

❓ Frequently asked questions

What import tariff rate do sugar importers from Lao PDR enjoy?

Traders importing sugar produced in Lao PDR by Hoang Anh Attapeu Sugar Corporation and holding a Certificate of Origin form S issued by the competent authority of the Lao People's Democratic Republic shall enjoy an import tariff rate of 2.5%.

What must be done by traders importing sugar outside the tariff quota?

Traders importing sugar exceeding the specified tariff quota must comply with import management policies and import tariffs as prescribed in current legal documents.

What is the tariff quota volume for importing sugar from the Lao People's Democratic Republic in 2015?

The tariff quota volume for importing sugar from the Lao People's Democratic Republic in 2015 is 50,000 tons.

When must traders report on the implementation of sugar imports according to this Circular?

Importers must report on the implementation of sugar imports monthly before the fifth day of the following month or at any time upon request, to the Ministry of Industry and Trade and General Department of Customs.

When does this Circular take effect?

This Circular takes effect from May 27, 2015.

Full text

MINISTRY OF INDUSTRY AND TRADE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 08/2015/TT-BCT
Hanoi, May 27, 2015

CIRCULAR

Regulations on import under tariff quotas for the year 2015 for sugar products originating from the Lao People's Democratic Republic

Implementing the guidance of the Prime Minister in Document No. 2890/VPCP-QHQT of the Government Office dated April 24, 2015 regarding tariff quotas for sugar imports from Laos to Vietnam;

____________________ 

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;

The Minister of Industry and Trade issues this Circular to regulate the import of sugar under tariff quotas for the year 2015 originating from the Lao People's Democratic Republic (Lao PDR).

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

This Circular regulates the import of sugar under tariff quotas for the year 2015 originating from the Lao PDR.

Article 1. Scope of Regulation

Article 2. Quantity of quota and import duty rate within the quota

The quantity of tariff quota for importing sugar (HS Code 1701) from the Lao PDR in 2015 is 50,000 tons, with an import duty rate within the quota of 2.5%.

1. Importers importing sugar produced in Laos by Limited Liability Sugar Company Hoang Anh Attapeu (Laos) and holding a Certificate of Origin form S issued by the competent authority of the Lao PDR in accordance with regulations shall be entitled to a preferential import duty rate of 2.5%.

Article 3. Implementation Organization

2. Customs clearance procedures for imported goods shall be handled at border gates in accordance with regulations, without the need for approval from the Ministry of Industry and Trade, and shall be implemented on a first-in-first-out basis at customs offices until the end of the tariff quota quantity specified in Article 2 of this Circular.

3. In cases where sugar is imported beyond the quantity specified in the tariff quota in Article 2 of this Circular, importers must comply with current import management policies and import duties as stipulated in relevant legal documents.

4. Importers must report their implementation of sugar imports monthly before the fifth day of the following month or upon request, to the Ministry of Industry and Trade and the Ministry of Finance (General Department of Customs). The format for reporting the implementation of sugar imports is attached as an appendix to this Circular.

This Circular takes effect from May 27, 2015./.

Article 4. Effective date

This Circular takes effect from May 27, 2015./.

MINISTER
(Annexed to Circular No. 56/2015/TT-BCT dated December 31, 2015 of the Minister of Industry and Trade)

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