APPLY IMPORT DUTY RATE OF 0% ON THE IMPORT OF GOODS OF LAO ORIGIN
On December 02, 2010, the Ministry of Industry and Trade issued the Circular 38/2010/TT-BCT on the import of goods of Lao origin at the import duty rate of 0% under 2010 and 2011 import quotas.
To apply the 2011 import quotas with the import duty rate of 0% (zero per cent) to 2 groups of commodities of Lao origin, including rice and paddy of all kinds; and tobacco leaves and stems.
In order to enjoy the import duty rate of 0% for import quotas, Imported goods must have a certificate of origin (C/O), form S, issued by a competent authority of the Lao People’s Democratic Republic according to regulations and be cleared from customs procedures through any pair of border gates specified in Appendix 2 to this Circular. For tobacco leaves and stems, only traders that have a permit for the import of material tobacco issued by the Ministry of Industry and Trade may import these goods.
This Circular takes effect from January 17, 2011, through December 31, 2011.