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Circular No. 56/2015/TT-BCT stipulates the importation under tariff quotas with a 0% import tariff rate for goods originating from the Lao People's Democratic Republic.

Circular No. 56/2015/TT-BCT stipulates the importation of rice and tobacco leaves from the Lao People's Democratic Republic with a 0% import tariff rate. The tariff quotas are specifically determined for each commodity.

Document No.56/2015/TT-BCT
Document typeCircular
Issuing authorityMinistry of Industry and Trade
Signed byVũ Huy Hoàng — Bộ trưởng
Updated24/06/2026
SectorIndustry and Trade
FieldImport-Export
Issued date31/12/2015
Effective date01/01/2016
Expiry date02/12/2025
StatusExpired
✦ Smart summary

Circular No. 56/2015/TT-BCT stipulates the importation of rice and tobacco leaves from the Lao People's Democratic Republic with a 0% import tariff rate. The tariff quotas are specifically determined for each commodity.

Scope of application

Vietnamese traders, Ministry of Industry and Trade, General Department of Customs

Key points

  • Vietnamese traders importing rice and tobacco leaves from the Lao People's Democratic Republic with a 0% import tariff rate must have a Certificate of Origin Form S (C/O form S) issued by the competent authority of the Lao People's Democratic Republic.
  • Vietnamese traders are allowed to import rice under the tariff quota.
  • Vietnamese traders may only import tobacco leaves if they have an import permit for tobacco raw materials issued by the Ministry of Industry and Trade, the quantity of which is deducted from the tariff quota for import permits.
  • Annual tariff quota: 70,000 tons of rice and 3,000 tons of tobacco leaves.
  • Import procedures: handled at the customs office where the import procedures are carried out according to the principle of automatic retroactive deduction.

🌐 Social impact of this document

  • Positive impact: Reducing import costs, increasing food and tobacco supply for the Vietnamese market.
  • Negative impact: Administrative burden on businesses requiring a Certificate of Origin Form S (C/O form S).

❓ Frequently asked questions

What do traders need to do to import rice from Laos?

Vietnamese traders need to have a Certificate of Origin Form S (C/O form S) issued by the competent authority of the Lao People's Democratic Republic and comply with the tariff quotas as prescribed.

How to know the tariff quota for rice from Laos?

The annual tariff quota for rice is 70,000 tons, including various types of paddy and other rice varieties specified in the Appendix.

Which traders can import tobacco leaves from Laos?

Only Vietnamese traders with import permits for tobacco raw materials under the tariff quota issued by the Ministry of Industry and Trade are permitted to import tobacco leaves.

When does this Circular take effect?

This Circular takes effect from January 1, 2016.

What import tariff rates apply to goods imported from Laos?

The import tariff rate for goods originating from the Lao People's Democratic Republic is 0%.

Full text

MINISTRY OF INDUSTRY AND TRADE

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

Number: 56/2015/TT-BCT

Hanoi, December 31, 2015

CIRCULAR

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

Implementing the Bilateral Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic signed on March 3, 2015;

The Minister of Industry and Trade issues this Circular to regulate the import under tariff quotas with a customs duty rate of 0% for goods originating 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;

Article 1. List of goods and annual tariff quota volume

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

1. Apply annual tariff quotas for two categories of goods originating from the Lao People's Democratic Republic, namely: rice and tobacco leaves with a customs duty rate of 0% (zero percent).

2. The commodity codes and total annual tariff quota volumes of the categories of goods benefiting from a preferential customs duty rate of 0% are set out in the Appendix attached to this Circular.

Article 2. Provisions for import within the 0% tariff quota

1. Goods imported must have a Certificate of Origin in Form S issued by the competent authority of the Lao People's Democratic Republic in accordance with the regulations.

2. 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).

3. Vietnamese traders may import rice under the tariff quota.

4. For tobacco leaves, only Vietnamese traders who have import licenses for tobacco raw materials under the tariff quota issued by the Ministry of Industry and Trade in accordance with 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 trade activities and agency buying, selling, processing, and transiting goods with foreign countries are permitted to import (direct import or entrusted import). The import quantity is deducted from the tariff quota import volume specified in the license issued by the Ministry of Industry and Trade.

This Circular takes effect from January 1, 2016.

- Ministry of Industry and Trade: Department Heads, General Departments, Bureaus, and Divisions under the Ministry; Website;

Article 3. Effectiveness

Vu Huy Hoang

 Place of Receipt:
- Prime Minister;
- Deputy Prime Ministers;
- Central Party Office and Party Committees;
- General Secretary's Office;
- President's Office;
- National Assembly's Office;
- Ministries, Agencies Equivalent to Ministries, and Government Agencies;
- Provincial People's Councils, City People's Committees directly under the Central Government;
- Provincial Departments of Industry and Trade directly under the Central Government;
- State Audit Agency;
- General Department of Customs;
- State Council for Education and Human Resource Development;
- Official Gazette;
- Government website;
COMMODITY CODES AND TOTAL ANNUAL TARIFF QUOTA VOLUME FOR IMPORT FROM THE LAO PEOPLE'S DEMOCRATIC REPUBLIC
- To be filed: VT, XNK (15).

THE MINISTER


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

 

ANNEX

1. Rice import quota is 70,000 tons including:
- Thai Hom Mali Rice

2. Tobacco leaf import quota is 3,000 tons, including:

Serial number

HS Code

Description of Goods

 

10.06

Rice

 

1006.10

- - Hom Mali rice

1

1006.10.90

- Paddy:

 

1006.20

Sugarcane or beet sugar and chemically pure sucrose, solid.

2

1006.20.10

- Unheated Virginia type

3

1006.20.90

- Paddy:

- Other types, heated by hot air

Serial number

HS Code

Description of Goods

 

24.01

Unmanufactured tobacco leaves; waste tobacco leaves

 

2401.10

- Unstemmed tobacco leaves:

1

2401.10.10

- Virginia type, air-dried

2

2401.10.20

- - Type Virginia, not dried by hot air

3

2401.10.40

- - Burley type

4

2401.10.50

- - Other types, air-cured (flue-cured)

5

2401.10.90

- Paddy:

 

2401.20

- Manufactured tobacco leaves, partly or wholly stemmed:

6

2401.20.10

- Virginia type, air-dried

7

2401.20.20

- - Type Virginia, not dried by hot air

8

2401.20.30

- - Oriental type

9

2401.20.40

- - Burley type

10

2401.20.50

- - Other types, dried by hot air

11

2401.20.90

- Paddy:

 

2401.30

- Waste of tobacco leaves:

12

2401.30.10

- - Stems

13

2401.30.90

- Paddy:

 

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