Thông tư 06/2024/TT-BCT quy định về nhập khẩu mặt hàng gạo và lá thuốc lá khô có xuất xứ từ Vương quốc Campuchia theo hạn ngạch thuế quan năm 2023 và năm 2024 do Bộ trưởng Bộ Công Thương ban hành

CIRCULAR

PRESCRIBING IMPORT OF RICE AND DRIED UNMANUFACTURED TOBACCO ORIGINATING FROM CAMBODIA UNDER TARIFF QUOTAS FOR 2023 AND 2024

Pursuant to the Law on Foreign Trade Management dated June 12, 2017;

Pursuant to the Government’s Decree No. 96/2022/ND-CP dated November 29, 2022 defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade of Vietnam; 

Pursuant to the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018 elaborating some articles of the Law on Foreign Trade Management; 

Pursuant to the Government’s Decree No. 05/2024/ND-CP dated January 24, 2024 introducing Vietnam's special preferential import tariffs schedule for implementation of Bilateral trade promotion agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia for the 2023-2024 period;

For the purposes of the Bilateral trade promotion agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia for the 2023-2024 period signed on June 02, 2023;

At the request of the Director of the Agency of Foreign Trade;

The Minister of Industry and Trade of Vietnam promulgates a Circular prescribing import of rice and dried unmanufactured tobacco originating from Cambodia under tariff quotas for 2023 and 2024.

Article 1. Scope and regulated entities

1. Scope:

This Circular stipulates the import tariff quotas for rice and dried unmanufactured tobacco originating from the Kingdom of Cambodia under which these goods will be granted special preferential import tariff rates when they are imported to Vietnam in 2023 and 2024.

2. Regulated entities

This Circular applies to importers of rice and dried unmanufactured tobacco originating from the Kingdom of Cambodia under the granted tariff quotas, and other relevant organizations and individuals.

Article 2. Goods and import tariff-rate quotas in 2023 and 2024

1. HS codes and the import tariff-rate quotas of rice and dried unmanufactured tobacco originating from the Kingdom of Cambodia are elaborated in Appendix II enclosed with the Government’s Decree No. 05/2024/ND-CP dated January 24, 2024 introducing Vietnam's special preferential import tariffs schedule for implementation of Bilateral trade promotion agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia for the 2023-2024 period (hereinafter referred to as “Decree No. 05/2024/ND-CP”).

2. The import tariff-rate quotas in 2023 as prescribed in clause 1 of this Article shall apply to declarations registered with customs authorities within the period commencing on June 02, 2023 and ending on December 31, 2023.

3. The import tariff-rate quotas in 2024 as prescribed in clause 1 of this Article shall apply to declarations registered with customs authorities within the period commencing on January 01, 2024 and ending on December 31, 2024.

Article 3. Application of special preferential import tariff rates

The grant of special preferential import tariff rates to the goods mentioned in Article 2 of this Circular shall comply with the provisions of Decree No. 05/2024/ND-CP. With regard to dried tobacco, traders will be issued by the Ministry of Industry and Trade of Vietnam with licenses to import under tariff quotas as prescribed in the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018 elaborating the Law on Foreign Trade Management and the Circular No. 12/2018/TT-BCT dated June 15, 2018 of the Minister of Industry and Trade of Vietnam elaborating the Law on Foreign Trade Management and the Decree No. 69/2018/ND-CP; the tariff quota specified in the import license issued by the Ministry of Industry and Trade of Vietnam shall be gradually deducted according to import quantities.

Article 4. Methods of regulating tariff quotas

Import tariff quotas for the goods mentioned in Article 2 of this Circular will be regulated adopting the automatic deduction method at the customs authority where import procedures are followed. The automatic deduction of import quantities from the granted tariff quota quantity shall comply with guidelines given by the customs authority.

Article 5. Effect

This Circular comes into force from May 20, 2024 to December 31, 2024 inclusive./.