Circular No. 28/2016/TT-BCT dated December 05, 2016 of the Ministry of Industry and Trade providing for importation according to tariff quota of 2016 and 2017 with special preferential import duty rate of 0% applicable to goods of Cambodian origin

THE MINISTRY OF INDUSTRY AND TRADE

Circular No. 28/2016/TT-BCT dated December 05, 2016 of the Ministry of Industry and Tradeproviding for importation according totariff quotaof 2016 and 2017 with specialpreferential importdutyrateof 0% applicable to goods of Cambodian origin

Pursuant tothe Decree No. 95/2012/ND-CP dated November 12, 2012 by the Government defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to the Arrangement on Bilateral Trade Enhancement between the Government ofthe Socialist Republic of Vietnamand the Government of the Kingdom of Cambodia signed on October 26, 2016;

At the request of the Director of theDepartment of Import and Export,

TheMinister of Industry and Tradehereby promulgates the Circular on the importation according totariff quotaof 2016 and 2017 with the special preferential import duty rate of 0% applicable to goods of Cambodian origin.

Article 1. Scope of regulation

The importtariff quotawith the specialpreferential import duty rateof 0% applies to rice and dried tobacco of Cambodian origin.

Article 2. Goods and importtariff quotaof 2016 and 2017

1.HS codes of goods and totaltariff quotaof groups of articles eligible for the specialpreferential importdutyrateof 0% are provided in Appendix No. 01 enclosed with this Circular.

2.The importtariff quotaof 2016 mentioned in clause 1 of this Article shall apply to declarations registered with customs authorities from October 26, 2016 to December 31, 2016inclusive.

3. Theimporttariff quota of 2017 mentionedin clause 1 of this Article shall apply to declarations registered with customs authorities fromJanuary 01, 2017to December 31, 2017inclusive.

Article 3. Import duty rates

Inside and outside tariff quota rates of import duties on rice and dried tobacco of Cambodian origin shall comply with regulations prescribed by the Government.

Article 4. Conditions for applying the inside tariff quota rate of 0%

Imported goods must have theCertificate of Originform S issued by the Ministry of Trade of the Kingdom of Cambodia or an authority according to regulations andbe granted customs clearancethrough the border gates specified in Appendix No. 02 enclosed with this Circular.

Dried tobacco shall be imported only by Vietnamese traders with the licenses for importing material tobacco under thetariff quotaissued bythe Ministry of Industry and Tradeaccording to regulations in Circular No.04/2014/TT-BCTdated January 27, 2014 bythe Ministry of Industry and Trade(directly or by entrustment). The amount of imports shall be subtracted from the importtariff quotaaccording to the license issued bythe Ministry of Industry and Trade.

Article 4. Import procedures

The procedures for import of rice and dried tobacco shall be carried out at thecheckpoints where the import procedures for goods are carried out according to the principle of automatic subtraction oftariff quotaof each article specified in Appendix 1 enclosed with this Circular.

Article 5.Implementation effect

This Circular takes effect on January 18, 2017 to December 31, 2017inclusive.

The Minister

Tran Tuan Anh