Circular 06/2022/TT-BCT the import of rice from Cambodia under 2021 and 2022 tariff quotas

CIRCULAR

Providing the tariff quota-based import of rice and dried tobacco leaves originating from the Kingdom of Cambodia in 2021 and 2022^[1]

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

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 of September 13, 2021, on Vietnam’s Special Preferential Import Tariff to implement the Agreement 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 Agreement 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 (that was amended and extended for implementation from January 1, 2021, through December 31, 2022, under Resolution No. 02/NQ-CP of March 8, 2021, extending the implementation of the Agreement  on Bilateral Trade Enhancement between Vietnam and Cambodia from the 2019-2020 period to the 2021-2022 period);

At the proposal of the Director General of the Agency of Foreign Trade,

The Minister of Industry and Trade promulgates the Circular providing the tariff quota-based import of rice and dried tobacco leaves originating from the Kingdom of Cambodia in 2021 and 2022.

Article 1. Scope of regulation and subjects of application

1. Scope of regulation

This Circular provides the import tariff quotas for rice and dried tobacco leaves that originate from the Kingdom of Cambodia and are eligible for special preferential import duty rates when being imported into Vietnam in 2021 and 2022.

2. Subjects of application

Traders that carry out the tariff quota-based import of rice and dried tobacco leaves originating from the Kingdom of Cambodia, and other related organizations and individuals.

Article 2. Goods and import tariff quota volumes in 2021 and 2022

1. Goods codes and total tariff quota volumes for items eligible for special preferential import duty rates are provided in Appendix I to this Circular.

2. The import tariff quotas in 2021 specified in Clause 1 of this Article are applicable to declarations registered with customs offices during the period from January 1, 2021, through December 31, 2021.

3. The import tariff quotas in 2022 specified in Clause 1 of this Article are applicable to declarations registered with customs offices during the period from January 1, 2022, through December 31, 2022.

4. For declarations of goods items specified in Appendix I to this Circular that are registered with customs offices during the period from January 1, 2021, to the date before the effective date of this Circular, if such goods items fully meet the conditions to be eligible for the special preferential import duty rates specified in Article 4 of this Circular and duties on such goods items have been paid at higher rates, tax administration offices shall settle overpaid duty amounts in accordance with current laws.

Article 3. Import duty rates

Imported goods 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 special preferential import duty rates

1. Imported goods must be accompanied with certificates of origin, form S (C/O, Form S) issued by the Ministry of Commerce of the Kingdom of Cambodia or an authorized agency under regulations of Cambodia for which customs procedures for import are carried out at the pairs of border gates specified in Appendix II to this Circular.

2. Particularly for dried tobacco leaves, traders must possess licenses for tariff quota-based import of raw tobacco issued by the Ministry of Industry and Trade under 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 of June 15, 2018, detailing a number of articles of the Law on Foreign Trade Management and Decree No. 69/2018/ND-CP, imported volumes shall be cleared against the import tariff quota volumes stated in licenses issued by the Ministry of Industry and Trade.

Article 5. Methods of administration of tariff quotas

Import tariff quotas for rice and dried tobacco leaves specified in this Circular shall be administered by the method of automatic conciliation at customs offices where import procedures are carried out. The automatic conciliation until the tariff quota volume for each goods item specified in Appendix I to this Circular is used up must comply with customs offices’ guidance.

Article 6. Effect

This Circular takes effect from April 15, 2022, through December 31, 2022.-

Minister of Industry and Trade
NGUYEN HONG DIEN

* The Appendices to this Circular are not translated.