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THE MINISTRY OF INDUSTRY AND TRADE
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No. 06/2022/TT-BCT
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Hanoi, February 28, 2022
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CIRCULAR
Prescribing the import of rice and dried tobacco leaves originated from the Kingdom of Cambodia under the 2021 and 2022 tariff quotas
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Pursuant to the Law on Foreign Trade Management No. 05/2017/QH14 dated June 12, 2017;
Pursuant to the Government’s Decree No. 98/2017/ND-CP of August 18, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;
Pursuant to the Government’s Decree No. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management;
Pursuant to the Government’s Decree No. 83/2021/ND-CP dated September 13, 2021, on Vietnam’s Special Preferential Import Tariff to implement the Arrangement on Bilateral Trade Enhancement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia in the 2021-2022 period;
To implement the Arrangement on Bilateral Trade Enhancement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia, which was signed on February 26, 2019 (amended and extended from January 1, 2021 to the end of December 31, 2022 under the Government’s Resolution No. 02/NQ-CP dated March 08, 2021, on extending the implementation of the Arrangement on Bilateral Trade Enhancement between Vietnam and Cambodia in the 2019-2020 period for the 2021-2022);
At the proposal of the Director of the Agency of Foreign Trade,
The Minister of Industry and Trade hereby promulgates the Circular prescribing the import of rice and dried tobacco leaves originated from the Kingdom of Cambodia under the 2021 and 2022 tariff quotas.
Article 1. Scope of regulation and subjects of application
1. Scope of regulation
This Decree prescribes the import tariff quota of rice and dried tobacco leaves originated from the Kingdom of Cambodia that are eligible for the special preferential import duty rate when such commodities are imported into Vietnam in 2021 and 2022.
2. Subjects of application
Traders who import under the tariff quota of rice and dried tobacco leaves originated from the Kingdom of Cambodia and other related organizations and individuals.
Article 2. Commodities and import tariff quotas of 2021 and 2022
1. The HS codes and the total tariff quotas of items eligible for special preferential import duty rates are specified in Appendix I promulgated together with this Circular.
2. The import tariff quota for 2021 specified in Clause 1 of this Article shall be applied to declarations registered with the customs authority from January 1, 2021 to the end of December 31, 2021.
3. The import tariff quota for 2022 specified in Clause 1 of this Article shall be applied to declarations registered with the customs authority from January 1, 2022 to the end of December 31, 2022.
4. Tax administration agencies shall settle over-paid tax amounts under the current law for importers who already registered customs declarations of the commodity items prescribed in Appendix I to this Circular from January 01, 2021, to before the effective date of this Circular, fully satisfy the condition for enjoyment of the special preferential import duty rates prescribed in Article 4 of this Circular, and paid the higher duty rates.
Article 3. Import duty rates
Commodities imported under tariff quotas specified in Article 2 of this Circular are eligible for special preferential import duty rates in accordance with the Government's regulations.
Article 4. Conditions for enjoyment of the special preferential import duty rates
1. Imports must have certificates of origin form S (C/O form S) issued by the Ministry of Commerce of the Kingdom of Cambodia or an authorized agency according to the regulations of the Cambodia and carry out import customs procedures through pairs of border gates provided in Appendix II to this Circular.
2. For dried tobacco leaves, importing traders must have a license to import raw tobacco under tariff quotas issued by the Ministry of Industry and Trade according to the Government’s Decree No. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management and the Ministry of Industry and Trade’s Circular No. 12/2018/TT-BCT dated June 15, 2018, on detailing a number of articles of the Law on Foreign Trade Management and the Government’s Decree No. 69/2018/ND-CP; the import quantity shall be deducted from the import tariff quota according to the license issued by the Ministry of Industry and Trade.
Article 5. Operating method of tariff quota
The import tariff quotas for rice and dried tobacco leaves specified in this Circular shall be operated by the automatic deduction method at the customs office where the import procedures are carried out. The automatic deduction until the end of the tariff quota quantity for each item specified in Appendix I issued with this Circular shall comply with the guidance of the customs authority.
Article 6. Effect
This Circular takes effect from April 15, 2022 to the end of December 31, 2022.
The Minister
Nguyen Hong Dien
