Circular 06/2026/TT-BCT import tariff quotas for 2025-2026 Vietnam-Cambodia Arrangemen

CIRCULAR

Providing the import tariff quotas for implementation of 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 2025-2026 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. 56/2026/ND-CP dated February 12, 2026, 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 2025-2026 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 signed on April 28, 2025;

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

The Minister of Industry and Trade hereby promulgates the Circular providing the import tariff quotas for implementation of 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 2025-2026 period.

Article 1. Scope of regulation and subjects of application

1. Scope of regulation

This Circular provides for the import tariff quotas applicable to rice and dried tobacco leaves originating from the Kingdom of Cambodia that are entitled to special preferential import duty rates upon import into Vietnam for the 2025-2026 period.

2. Subjects of application

Traders that import, under tariff quotas, rice and dried tobacco leaves originating from the Kingdom of Cambodia, and other relevant organizations and individuals.

Article 2. Import tariff quota volumes

1. The annual import tariff quota volume for rice is 300,000 tons.

Rice originating from the Kingdom of Cambodia (HS code 10.06) is specified in detail in Appendix II to the Government's Decree No. 56/2026/ND-CP dated February 12, 2026, 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 for the 2025-2026 period.

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

Dried tobacco leaves originating from the Kingdom of Cambodia (HS code 24.01) is specified in detail Appendix III to Decree No. 56/2026/ND-CP.

Article 3. Subjects eligible for allocation of import tariff quotas

1. Import tariff quotas for rice shall be allocated to traders having import demand.

2. Import tariff quotas for dried 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 quotas for the manufacture or processing of raw materials serving the manufacture of cigarettes for domestic consumption.

Article 4. Methods of administration of import tariff quotas

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

2. Import tariff quotas for dried 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.

Article 5. Effect

1. This Circular takes effect from the date of its signing through December 31, 2026.

2. For goods imported under Article 2 and with import customs declarations registered from April 28, 2025, if all conditions for entitlement to special preferential import duty rates under Decree No. .../2026/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./.