CIRCULAR

PROVIDING FOR IMPORTATION ACCORDING TO TARIFF QUOTA OF 2016 AND 2017 WITH SPECIAL PREFERENTIAL IMPORT DUTY RATE OF 0% APPLICABLE TO GOODS OF CAMBODIAN ORIGIN

Pursuant to the Decree No. 95/2012/ND-CP dated November 12, 2012 by the Government defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to 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 October 26, 2016;

At the request of the Director of the Department of Import and Export,

The Minister of Industry and Trade hereby promulgates the Circular on the importation according to tariff quota of 2016 and 2017 with the special preferential import duty rate of 0% applicable to goods of Cambodian origin.

Article 1. Scope of regulation

The import tariff quota with the special preferential import duty rate of 0% applies to rice and dried tobacco of Cambodian origin.

Article 2. Goods and import tariff quota of 2016 and 2017

1. HS codes of goods and total tariff quota of groups of articles eligible for the special preferential import duty rate of 0% are provided in Annex No. 01 enclosed with this Circular.

2. The import tariff quota of 2016 mentioned in clause 1 of this Article shall apply to declarations registered with customs authorities from October 26, 2016 to December 31, 2016 inclusive.

3. The import tariff quota of 2017 mentioned in clause 1 of this Article shall apply to declarations registered with customs authorities from January 01, 2017 to December 31, 2017 inclusive.

Article 3. Import duty rates

Inside and outside tariff quota rates of import duties on rice and dried tobacco of Cambodian origin shall comply with regulations prescribed by the Government.

Article 4. Conditions for applying the inside tariff quota rate of 0%

Imported goods must have the Certificate of Origin form S issued by the Ministry of Trade of the Kingdom of Cambodia or an authority according to regulations and be granted customs clearance through the border gates specified in Annex No. 02 enclosed with this Circular.

Dried tobacco shall be imported only by Vietnamese traders with the licenses for importing material tobacco under the tariff quota issued by the Ministry of Industry and Trade according to regulations in Circular No. 04/2014/TT-BCT dated January 27, 2014 by the Ministry of Industry and Trade (directly or by entrustment). The amount of imports shall be subtracted from the import tariff quota according to the license issued by the Ministry of Industry and Trade.

Article 4. Import procedures

The procedures for import of rice and dried tobacco shall be carried out at the checkpoints where the import procedures for goods are carried out according to the principle of automatic subtraction of tariff quota of each article specified in Annex 1 enclosed with this Circular.

Article 5. Effect

This Circular is effective from January 18, 2017 to December 31, 2017 inclusive.