Circular No. 44/2011/TT-BCT Regarding Import under Tariff-Rate Quota in 2012 with a Zero Percent Import Duty for Goods Originating from the Lao PDR

Circular No. 44/2011/TT-BCT stipulates import under tariff-rate quota in 2012 with a zero percent import duty for goods originating from the Lao PDR. This Circular applies to rice, paddy, and tobacco leaves and stems.

Số hiệu44/2011/TT-BCT
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Industry and Trade
Người kýNguyễn Thành Biên — Thứ trưởng
Cập nhật26/06/2026
NgànhIndustry and Trade
Lĩnh vựcImport-Export
Ngày ban hành26/12/2011
Ngày áp dụng01/01/2012
Ngày hết hiệu lực01/01/2013
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 44/2011/TT-BCT stipulates import under tariff-rate quota in 2012 with a zero percent import duty for goods originating from the Lao PDR. This Circular applies to rice, paddy, and tobacco leaves and stems.

Đối tượng áp dụng

Vietnamese traders

Các điểm cốt lõi

  • Vietnamese traders are permitted to import rice and paddy under tariff-rate quota with a zero percent import duty.
  • Tobacco leaves and stems can only be imported by traders holding import permits for tobacco raw materials issued by the Ministry of Industry and Trade, which are counted against the tariff-rate quota.
  • Goods must have a Certificate of Origin Form S (C/O form S) from the Lao PDR and pass through border gates specified in Appendix 02.
  • Effective from January 1, 2012 to December 31, 2012.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Reducing import costs for businesses and consumers, increasing supply of goods from Laos.
  • Negative impact: Clearly specifying the beneficiaries of the preferential treatment, potentially limiting competition among other products in the market.

❓ Câu hỏi thường gặp

Which traders are allowed to import?

Only Vietnamese traders holding import permits for tobacco raw materials under the tariff-rate quota issued by the Ministry of Industry and Trade are permitted to import tobacco leaves and stems from the Lao PDR.

What is the duration of this Circular's effectiveness?

This Circular is effective from January 1, 2012 to December 31, 2012.

Are there any goods that are completely exempt from import duties?

Rice, paddy, and tobacco leaves and stems from the Lao PDR are all exempt from import duties with a zero percent rate during the period of validity of this Circular.

What documentation requirements apply to imported goods?

Goods must have a Certificate of Origin Form S (C/O form S) from the Lao PDR and pass through border gates specified in Appendix 02.

Toàn văn

MINISTRY OF INDUSTRY AND TRADE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 44/2011/TT-BCT
Hanoi, December 26, 2011

CIRCULAR

Regarding the import under tariff quotas for the year 2012 with a customs duty rate of 0% for goods originating from the Lao People's Democratic Republic

On the basis of Decree No. 189/2007/NĐ-CP dated December 27, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade; Decree No. 44/2011/NĐ-CP dated June 14, 2011 of the Government amending and supplementing Article 3 of Decree No. 189/2007/NĐ-CP;

_________________________

 

On the basis of the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic on goods subject to preferential tariff rates under the Vietnam-Laos Preferential Tariff Agreement signed on December 1, 2011;

The Minister of Industry and Trade hereby stipulates the import under tariff quotas for the year 2012 with a customs duty rate of 0% for goods originating from the Lao People's Democratic Republic as follows:

Article 1. List of Goods and Quantity of Tariff Quota (TQ) for Import in 2012

Apply a tariff quota for import in 2012 for two categories of goods originating from the Lao People's Democratic Republic including: rice and other paddy, tobacco leaves and stems, with a customs duty rate of 0% (zero percent). The commodity codes and total quantity of the tariff quota for each category of goods benefiting from a customs duty rate of 0% are set out in Appendix No. 01 attached hereto.

1. Imported goods must have a Certificate of Origin in Form S issued by the competent authority of the Lao People's Democratic Republic in accordance with regulations and cleared through the border gates listed in Appendix No. 02 attached hereto. Customs clearance procedures for imported 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 imported goods benefiting from 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 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).

2. Vietnamese traders may import rice and other paddy under the tariff quota.

For tobacco leaves and stems, only traders holding import licenses for tobacco raw materials under the tariff quota issued by the Ministry of Industry and Trade in accordance with 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 for import as specified in the license issued by the Ministry of Industry and Trade.

This Circular takes effect from January 1, 2012 until December 31, 2012./.

Article 3. Effectiveness

This Circular takes effect from January 1, 2012 to December 31, 2012./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Nguyen Thanh Binh

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