Circular No. 37/2012/TT-BCT on importation under tariff quotas for the year 2013 with a zero percent import duty rate for goods originating from the Lao People's Democratic Republic

Circular No. 37/2012/TT-BCT stipulates the importation of goods originating from the Lao People's Democratic Republic with a zero percent import duty rate in 2013. This Circular applies to rice, paddy, and tobacco leaves and stems.

Số hiệu37/2012/TT-BCT
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Industry and Trade
Người kýTrần Tuấn Anh — Thứ trưởng
Cập nhật25/06/2026
NgànhIndustry and Trade
Lĩnh vựcImport-Export
Ngày ban hành14/12/2012
Ngày áp dụng01/01/2013
Ngày hết hiệu lực01/01/2014
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 37/2012/TT-BCT stipulates the importation of goods originating from the Lao People's Democratic Republic with a zero percent import duty rate in 2013. This Circular applies to rice, paddy, and tobacco leaves and stems.

Đối tượng áp dụng

Vietnamese traders

Các điểm cốt lõi

  • Apply tariff quotas for the importation in 2013 for two groups of goods originating from the Lao People's Democratic Republic including: rice and paddy, and tobacco leaves and stems with a zero percent import duty rate.
  • Imported goods must have a Certificate of Origin in Form S issued by the competent authority of the Lao People's Democratic Republic.
  • Vietnamese traders may import rice and paddy under the tariff quota. For tobacco leaves and stems, only traders with a permit to import tobacco raw materials are allowed to import.
  • The quantity imported shall be deducted from the tariff quota import license issued by the Ministry of Industry and Trade.
  • This Circular takes effect from January 1, 2013 to December 31, 2013.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Reducing import costs for businesses, increasing supply of goods from the Lao People's Democratic Republic.
  • Negative impact: May cause unfair competition between domestic and international businesses.

❓ Câu hỏi thường gặp

Can Vietnamese traders import rice and paddy from the Lao People's Democratic Republic at a zero percent tax rate?

Yes, Vietnamese traders can import rice and paddy under the tariff quota.

Which traders can import tobacco leaves and stems from the Lao People's Democratic Republic?

Only traders with a permit to import tobacco raw materials are allowed to import tobacco leaves and stems from the Lao People's Democratic Republic.

What is the duration of effectiveness of this Circular?

This Circular takes effect from January 1, 2013 to December 31, 2013.

Is a certificate of origin required for importation?

Yes, imported goods must have a Certificate of Origin in Form S issued by the competent authority of the Lao People's Democratic Republic.

What are the deadlines for payment of taxes and customs procedures?

Customs clearance procedures for imported goods are handled at the border customs office where the import procedures are carried out according to the principle of automatic retroactive deduction.

Toàn văn

MINISTRY OF INDUSTRY AND TRADE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 37/2012/TT-BCT
Date: December 14, 2012

CIRCULAR

Regarding importation under tariff quotas for the year 2013 with a zero percent import tariff rate on goods originating from the Lao People's Democratic Republic

for goods of origin from the Lao People's Democratic Republic

________________________

 

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;

Implementing the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic (Lao PDR) on goods subject to preferential import tariffs signed on December 1, 2011;

The Minister of Industry and Trade issues this Circular on importation under tariff quotas for the year 2013 with a zero percent import tariff rate on goods originating from the Lao PDR as follows:

Article 1. List of goods and quantity of tariff quotas for importation in 2013

Apply tariff quotas for importation in 2013 for two categories of goods originating from the Lao PDR including: rice and paddy of all kinds, tobacco leaves and stems with an import tariff rate of zero percent (zero percent). The commodity codes and total quantity of tariff quotas for the categories of goods benefiting from a zero percent import tariff rate are set out in Appendix No. 01 attached hereto.

Clause 1. Goods imported must have a Certificate of Origin in Form S issued by the competent authority of the Lao PDR in accordance with regulations and cleared through the border gates listed in Appendix No. 02 attached hereto. Import procedures for goods shall be handled at the customs office where the import procedures are carried out according to the principle of automatic retroactive reduction (the total quantity of goods imported at a customs duty rate of 0% is reduced by the quantity already imported for each item).

Clause 1. Goods imported must have a Certificate of Origin in Form S issued by the competent authority of the Lao PDR according to regulations and cleared through the border gates listed in Appendix No. 02 attached hereto. Import procedures for goods shall be handled at the customs office where the import procedures are carried out according to the principle of automatic retroactive reduction (the total quantity of goods imported at a zero percent import tariff rate is reduced by the quantity already imported of each item).

Clause 2. Vietnamese traders may import rice and paddy of all kinds under tariff quotas. For tobacco leaves and stems, only Vietnamese traders holding import licenses for tobacco raw materials under tariff quotas issued by the Ministry of Industry and Trade according to Circular No. 04/2006/TT-BTM dated April 6, 2006 of the Ministry of Trade (now the Ministry of Industry and Trade) guiding certain provisions of Decree No. 12/2006/NĐ-CP dated January 23, 2006 of the Government detailing the implementation of the Law on Trade regarding international trade activities and foreign trade agency buying, selling, processing, and transshipment activities are permitted to import. The quantity imported shall be deducted from the tariff quota import license issued by the Ministry of Industry and Trade.

Article 3. Effectiveness

This Circular takes effect from January 1, 2013 until December 31, 2013.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Tran Tuan Anh

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