Circular No. 06/2022/TT-BCT specifies import quotas for rice and dried tobacco leaves originating from Cambodia that are entitled to special preferential import tax rates in Vietnam for the two years.
The total import tariff quotas in 2021 and 2022 from Cambodia for rice of all kinds is 300,000 tonnes per year (for paddy, the conversion rate is 2kg, equal to 1kg of rice), while the import tariff quotas for dried tobacco leaves is 3,000 tonnes per year.
The document says in order to enjoy the special preferential import tax rate, the products must have a Certificate of Origin form S issued by the Cambodian Ministry of Trade or an authorised agency, and their customs clearance procedures must be conducted at the border gate pairs specified in Appendix No. 2 attached with this circular.
For dried tobacco leaves, importers must show a licence to import raw tobacco under tariff quotas issued by the MoIT in accordance with Decree No. 69/2018/ND-CP dated May 15, 2018.
Circular No. 06/2022/TT-BCT will take effect from April 15 to the end of December 2022.