Circular No. 08/2019/TT-BCT stipulates the importation of rice and dried tobacco leaves originating from the Kingdom of Cambodia under tariff quotas for the years 2019 and 2020.

CIRCULAR

||| Regulations on the importation of rice and dried tobacco leaves originating from the Kingdom of Cambodia under tariff quotas for the years 2019 and 2020

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;

 Implementing ||| The Agreement ||| to promote bilateral trade between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia signed on February 26, 2019;

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

          ||| The Minister of Industry and Trade issues this Circular regulating the importation of rice and dried tobacco leaves originating from the Kingdom of Cambodia under tariff quotas for the years 2019 and 2020.

           Article 1. Scope of Regulation

||| Tariff quotas for the importation of two goods originating from the Kingdom of Cambodia, which enjoy preferential import tariffs when imported into Vietnam in 2019 and 2020, are rice and dried tobacco leaves.

Article 2. Goods and Quantity of Import Tariff Quotas in 2019 and 2020

Clause 1. The commodity codes and total quantities of tariff quotas for goods enjoying preferential import tariffs as set out in Appendix I attached hereto.

Clause 2. The import tariff quotas for 2019 as stipulated in Clause 1 above shall apply to declarations made with customs authorities from February 26, 2019 to December 31, 2019. For declarations made with customs authorities for goods listed in Appendix I attached hereto from February 26, 2019 to before the date this Circular takes effect, if they meet the conditions to enjoy special preferential import tariffs as stipulated in Article 4 of this Circular and have paid taxes at higher rates, then the tax authority shall handle excess tax payments according to current laws.

Clause 3. The import tariff quotas for 2020 as stipulated in Clause 1 above shall apply to declarations made with customs authorities from January 1, 2020 to December 31, 2020.

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

Point 1. Imported goods must have a Certificate of Origin in Form S (C/O form S) issued by the Ministry of Commerce of the Kingdom of Cambodia or authorized agencies according to Cambodian regulations, and customs procedures for importation must be processed at the border gates specified in Appendix II attached hereto.

Point 2. Specifically, for dried tobacco leaves, importers must have an import permit for tobacco raw materials under tariff quotas issued by the Ministry of Industry and Trade according to Decree No. 69/2018/ND-CP 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/ND-CP dated May 15, 2018 of the Government detailing certain provisions of the Law on Foreign Trade Management; the quantity imported will be deducted from the tariff quota for imports as per the permit 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 regulated in this Circular shall be managed through automatic deduction at the customs office where import procedures are carried out. Automatic deduction until the end of the quota quantity for each item as specified in Appendix I attached hereto shall be implemented according to the guidance of the customs authority.

Article 6. Effectiveness

||| This Circular shall take effect from August 12, 2019 to December 31, 2020.