Circular 61/2025/TT-BCT import tariff-rate quotas under Vietnam-Lao Trade Agreement 2025-2030

CIRCULAR

Providing for the import tariff-rate quotas for implementation of the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People’s Democratic Republic for the 2025-2030 period

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

Pursuant to the Government's Decree No. 40/2025/ND-CP, dated February 26, 2025, 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 dated May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management;

Pursuant to the Government’s Decree No. 206/2025/ND-CP dated July 15, 2025, on Vietnam’s Special Preferential Import Tariff 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 2025-2030 period;

To implement the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People’s Democratic Republic, which was signed on April 8, 2024;

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

The Minister of Industry and Trade hereby promulgates the Circular providing for the import tariff-rate quotas for implementation of the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Lao People’s Democratic Republic for the 2025-2030 period.

Article 1. Scope of regulation and subjects of application

1. Scope of regulation

This Circular provides for the import tariff-rate quotas applicable to tobacco leaves, rice, sugar, and related products (HS code 17.01) originating from the Lao People’s Democratic Republic that are entitled to special preferential import duty rates upon import into Vietnam for the 2025-2030 period.

2. Subjects of application

Traders that import, under tariff-rate quotas, 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. Import tariff-rate quota volumes

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

Tobacco leaves originating in the Lao People’s Democratic Republic (HS code 24.01) comprise 13 eight-digit HS subheadings specified in Appendix III to the Government’s Decree No. 206/2025/ND-CP dated July 15, 2025, on Vietnam’s Special Preferential Import Tariff 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 2025-2030 period.

2. The annual import tariff-rate quota volume for rice is 70,000 tons.

Rice originating from the Lao People’s Democratic Republic (HS code 10.06) comprises 03 eight-digit HS subheadings specified in Appendix III to Decree No. 206/2025/ND-CP.

3. The annual import tariff-rate quota volume for sugar and related products is within the tariff-rate quota volume applicable to WTO members as 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 comprise 05 eight-digit HS subheadings specified in Appendix I to Decree No. 206/2025/ND-CP.

Article 3. Subjects eligible for allocation of import tariff-rate quotas

1. Import tariff-rate quotas for tobacco leaves shall be allocated to traders that possess a license for manufacture of tobacco products or a license for processing tobacco raw materials granted by a competent agency, and have the demand to use imported tobacco raw materials under tariff-rate quotas for the manufacture or processing of raw materials serving the manufacture of cigarettes for domestic consumption.

2. Import tariff-rate quotas for rice shall be allocated to traders having import demand.

3. Import tariff-rate quotas for sugar and related products (HS code 17.01) shall be allocated to traders directly using sugar as production inputs and traders using raw sugar to produce refined sugar.

Article 4. Methods of administration of import tariff-rate quotas

1. Import tariff-rate quotas for tobacco leaves shall be allocated through the issuance of import permits in accordance with the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management; the Government’s Decree No. 146/2025/ND-CP dated June 12, 2025, on the delegation of powers and decentralization in the field of industry and trade; the Minister of Industry and Trade’s Circular No. 12/2018/TT-BCT dated June 15, 2018, detailing a number of articles of the Law on Foreign Trade Management and 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.

2. Import tariff-rate quotas for rice shall be allocated through the automatic deduction mechanism at customs offices until the tariff-rate quota volume is fully exhausted. Deduction shall be carried out in accordance with the guidance of customs offices.

3. Import tariff-rate quotas for sugar and related products (HS code 17.01) shall be allocated through auction in accordance with the Minister of Industry and Trade’s Circular No. 11/2022/TT-BCT dated June 27, 2022, providing regulations on allocation of tariff quota for import of sugar under auction method.

Article 5. Effect

1. This Circular takes effect from the date of its signing through February 24, 2030.

2. For goods imported under Article 2 and with import customs declarations registered from February 24, 2025, if all conditions for entitlement to special preferential import duty rates under Decree No. 206/2025/ND-CP are satisfied and import duties have been paid at a higher rate, customs offices shall handle overpaid tax amounts in accordance with the law on tax administration.

3. This Circular repeals the Minister of Industry and Trade’s Circular No. 56/2015/TT-BCT dated December 31, 2015, on the import under tariff-rate quotas with the import duty rate of 0% for goods originating from the Lao People’s Democratic Republic./.