What are the import tariff-rate quotas for unmanufactured tobacco in Vietnam in 2024 according to Decision 39/2023/TT-BCT?
- What are the import tariff-rate quotas for unmanufactured tobacco in Vietnam in 2024 according to Decision 39/2023/TT-BCT?
- Which entities are eligible to be issued with license for importing commodities under the tariff-rate quotas in Vietnam?
- What is the application for license for importing unmanufactured tobacco under the tariff-rate quotas in Vietnam?
What are the import tariff-rate quotas for unmanufactured tobacco in Vietnam in 2024 according to Decision 39/2023/TT-BCT?
The import tariff-rate quotas for unmanufactured tobacco in 2024 is determined by Decision 39/2023/TT-BCT issued by the Minister of Industry and Trade on December 27, 2023.
According to Article 1 of Decision 39/2023/TT-BCT, the import tariff-rate quotas for unmanufactured tobacco in 2024 is specified as follows:
Import tariff-rate quotas on tobacco in 2024:
The import tariff-rate quotas for unmanufactured tobacco (HS code 2401) in 2024: 71,835 tons.
Therefore, the import tariff-rate quotas for unmanufactured tobacco (HS code 2401) in 2024: 71,835 tons.
What are the import tariff-rate quotas for unmanufactured tobacco in Vietnam in 2024 according to Decision 39/2023/TT-BCT? (Image from the Internet)
Which entities are eligible to be issued with license for importing commodities under the tariff-rate quotas in Vietnam?
Pursuant to Article 14 of Circular 12/2018/TT-BCT regulating subjects considered for import licenses under tariff-rate quotas as follows:
Entities eligible to be issued with license for importing commodities under the tariff-rate quotas
1. Regarding unmanufactured tobacco, the trader that has been issued with the license for manufacture of cigarettes by the Ministry of Industry and Trade and wishes to use imported unmanufactured tobacco to manufacture cigarettes.
2. Regarding salt, the trader that wishes to use salt for manufacture that is confirmed by a competent regulatory authority.
3. Regarding poultry eggs, the trader that wishes to import poultry eggs.
4. Regarding refined sugar and raw sugar, adhering to the annual guidelines of the Ministry of Industry and Trade in consultation with the Ministry of Agriculture and Rural Development and the Ministry of Finance.
5. The Ministry of Industry and Trade shall decide on time for allocation of tariff-rate quotas on the commodities prescribed in Clause 1 of this Article.
Regarding the commodities prescribed in Clauses 2, 3 and 4 of this Article, the Ministry of Industry and Trade shall discuss the time for allocation of tariff-rate quotas with the Ministry of Agriculture and Rural Development and the Ministry of Finance.
Thus, according to the above regulations, the trader that has been issued with the license for manufacture of cigarettes by the Ministry of Industry and Trade and wishes to use imported unmanufactured tobacco to manufacture cigarettes shall be considered for a license for importing commodities under the tariff-rate quotas.
What is the application for license for importing unmanufactured tobacco under the tariff-rate quotas in Vietnam?
Pursuant to Article 15 of Circular 12/2018/TT-BCT on issuance of license for importing unmanufactured tobacco under the tariff-rate quotas as follows:
Issuance of license for importing commodities under the tariff-rate quotas
1. According to the import tariff quotas announced annually and the one specified in the trader's application for registration, the Ministry of Industry and Trade shall consider issuing the license for importing commodities under the tariff-rate quotas to the trader.
2. The application for issuance of the license for importing commodities under the tariff-rate quotas is prescribed in Points a and b Clause 1 Article 9 of the Decree No. 69/2018/ND-CP. To be specific:
a) Application form made using the specimen in the Appendix XIII hereof: 1 original.
b) Investment certificate or business registration certificate or enterprise registration certificate: 1 copy bearing the seal of the trader.
...
Thus, the application for license for importing unmanufactured tobacco under the tariff-rate quotas includes:
- Application form for importing commodities under the tariff-rate quotas: 1 original.
- Investment certificate or business registration certificate or enterprise registration certificate: 1 copy bearing the seal of the trader.
What principles must be met when applying import tariff quotas on raw cigarettes?
Pursuant to Article 21 of the Law on Foreign Trade Management 2017, it stipulates the imposition of export tariff-rate quota and import tariff-rate quota as follows:
The imposition of export tariff-rate quota and import tariff-rate quota
1. The imposition of export tariff-rate quota and import tariff-rate quota shall comply with international treaties to which the Socialist Republic of Vietnam is a signatory.
2. The import tariff-rate quota shall not be imposed on the quantity, volume and value of products used for the production and processing of exports.
3. The imposition of tariff-rate quotas shall ensure the transparence of the quantity, volume and value of products and the transparence and objectiveness of measures for allocation of export tariff-rate and import tariff-rate quotas.
Thus, the imposition of import tariff-rate quota for unmanufactured tobacco must ensure the following principles:
- The imposition of import tariff-rate quota shall comply with international treaties to which the Socialist Republic of Vietnam is a signatory.
- The import tariff-rate quota shall not be imposed on the quantity, volume and value of products used for the production and processing of exports.
- The imposition of tariff-rate quotas shall ensure the transparence of the quantity, volume and value of products and the transparence and objectiveness of measures for allocation of export tariff-rate and import tariff-rate quotas.
Decision 39/2023/TT-BCT takes effect from February 12, 2024 to December 31, 2024
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