Circular No. 61/2025/TT-BCT stipulates the tariff quota for import to implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic for the period 2025-2030.

CIRCULAR

Regulations on tariff quotas for import to implement the Trade Agreement

between the Government of the Socialist Republic of Vietnam and

the Government of the Lao People's Democratic Republic for the period 2025-2030

Pursuant to the Law on Foreign Trade Management No. 05/2017/QH14 dated June 12, 2017;

Pursuant to Decree No. 40/2025/NĐ-CP dated February 26, 2025, of the Government stipulating 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;

Pursuant to Decree No. 206/2025/NĐ-CP dated July 15, 2025 of the Government on the Special Preferential Import Tariff Schedule of Vietnam to implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic for the period 2025-2030;

Implementing the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic signed on April 8, 2024;

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

The Minister of Industry and Trade issues this Circular regulating tariff quotas for import to implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic for the period 2025-2030.

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular regulates tariff quotas for import of tobacco leaves, rice, sugar, and related products (HS Code 17.01) originating from the Lao People's Democratic Republic, which enjoy special preferential import tariff rates when imported into Vietnam during the period 2025-2030.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

Importers under tariff quotas for tobacco leaves, rice, sugar, and related products (HS Code 17.01) originating from the Lao People's Democratic Republic and other relevant organizations and individuals.

Article 2. Level of tariff quotas for import

1. The annual level of tariff quota for tobacco leaves is 3,000 tons within the level of tariff quota applicable to WTO members announced annually by the Ministry of Industry and Trade.

Tobacco leaves originating from the Lao People's Democratic Republic (HS Code 24.01) include 13 detailed HS 8-digit items listed in Appendix III issued together with Decree No. 206/2025/NĐ-CP dated July 15, 2025 of the Government on the Special Preferential Import Tariff Schedule of Vietnam to implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People's Democratic Republic for the period 2025-2030.

2. The annual level of tariff quota for rice is 70,000 tons.

Rice originating from the Lao People's Democratic Republic (HS Code 10.06) includes 03 detailed HS 8-digit items listed in Appendix III issued together with Decree No. 206/2025/NĐ-CP.

3. The annual level of tariff quota for sugar and related products is within the level of tariff quota applicable to WTO members announced annually by the Ministry of Industry and Trade.

Sugar and related products (HS Code 17.01) originating from the Lao People's Democratic Republic include 05 detailed HS 8-digit items listed in Appendix I issued together with Decree No. 206/2025/NĐ-CP.

Article 3. Subjects allocated tariff quotas for import

1. The tariff quota for import of tobacco leaves is allocated to traders holding a Production License for tobacco products or a Processing License for tobacco raw materials issued by the competent authority and having a need to import tobacco raw materials under the tariff quota for production or processing of raw materials for domestic cigarette consumption.

2. The tariff quota for import of rice is allocated to traders with a need to import.

3. The tariff quota for import of sugar and related products (HS Code 17.01) is allocated to traders directly using sugar as raw material for production and traders using raw sugar to produce refined sugar.

Article 4. Methods for managing tariff quotas on imports

1. The tariff quota on the import of tobacco leaves shall be allocated through the issuance of Import Permits in accordance with Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government detailing certain provisions of the Law on Foreign Trade Management, Decree No. 146/2025/ND-CP dated June 12, 2025 of the Government on decentralization and delegation of authority in the industrial and trade sectors, Circular No. 12/2018/TT-BCT dated June 15, 2018 of the Minister 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.

2. The tariff quota on the import of rice shall be allocated through automatic deduction at customs offices until the quota volume is exhausted. The deduction process shall be carried out in accordance with the guidance of the customs authorities.

3. The tariff quota on the import of sugar and related products (HS Code 17.01) shall be allocated through auction in accordance with Circular No. 11/2022/TT-BCT dated June 27, 2022 of the Minister of Industry and Trade on the allocation of tariff quotas for sugar imports through auction.

Article 5. Effective Date

1. This Circular takes effect from the date of signature until February 24, 2030.

2. For goods imported in accordance with Article 2 and registered in the Customs Declaration for importation from February 24, 2025, if they meet the conditions to enjoy the preferential import tariff rate under Decree No. 206/2025/ND-CP and if they have already paid taxes at a higher rate, the customs authorities shall handle the excess tax paid in accordance with the laws on tax management.

3. This Circular abolishes Circular No. 56/2015/TT-BCT dated December 31, 2015 of the Minister of Industry and Trade on the importation under tariff quotas with a zero percent import tariff rate for goods originating from the Lao People's Democratic Republic.