The circular specifies import quotas for rice and dried tobacco products originating from Cambodia that are entitled to special preferential import tax rates in Vietnam in 2021 and 2022.
The document says in order to enjoy the special preferential import tax rate, the products must have a Certificate of Origin form S (C/O form S) issued by the Ministry of Trade of Cambodia or an authorised agency, and their customs clearance procedures must be conducted at the border gate pairs specified in Appendix No. 2 issued with this circular.
For dried tobacco leaves, importers must show a licence to import raw tobacco under tariff quotas issued by the Ministry of Industry and Trade in accordance with Decree No. 69/2018/ND-CP dated May 15, 2018 and Circular No. 12/2018/TT-BCT of the Ministry of Industry and Trade.
Circular No. 06/2022/TT-BCT will take effect from April 15.
