Conditions for importing rice, dried tobacco leaves from Cambodia with special preferential tax rates

The Ministry of Industry and Trade has issued Circular 06/2022/TT-BCT stipulating import tariff quotas for rice and dried tobacco products originating from Cambodia and entitled to special preferential import tax rates when imported into Vietnam in 2022.

Conditions for importing rice, dried tobacco leaves from Cambodia with special preferential tax rates

Conditions for importing rice and dried tobacco leaves from Cambodia with special preferential tax rates (Artwork)

1. Conditions for enjoying special preferential import tax rates

According to Article 4 of Circular 06/2022/TT-BCT stipulating that dried rice and tobacco products imported from Cambodia to enjoy special preferential import tax rates must satisfy the following conditions:

- Have a Certificate of Origin, form S (C/O form S) issued by the Ministry of Commerce of the Kingdom of Cambodia or an authorized agency according to the regulations of the Cambodian side;

- Carry out import customs procedures at the pairs of border gates specified in Appendix II issued together with Circular 06/2022/TT-BCT .

* Particularly for dried tobacco products , importers must obtain a license to import raw tobacco under tariff quotas issued by the Ministry of Industry and Trade according to the provisions of Decree 69/2018/ND-CP and Circular No. December 2018/TT- BCT ; the import quantity is deducted from the import tariff quota according to the permit issued by the Ministry of Industry and Trade.

2. Rice import quotas enjoy special preferential tax rates

Rice products imported under tariff quotas below are entitled to special preferential import tax rates according to the Government's regulations:

Total import tariff quota in 2022 from Cambodia with rice of all kinds (including brown rice; Hom Mali rice and others): is 300,000 tons of rice/year (if it is paddy, the conversion rate is 2 kg of paddy = 1 kg of rice).

3. Import quotas for dried tobacco leaves enjoy special preferential tax rates

The total import tariff quota for dried tobacco leaves from Cambodia in 2022 with a special preferential tax rate is: 3,000 tons (which includes both unstemmed tobacco leaves and one stripped tobacco leaves. part or all).

4. Some Notes

- The above import tariff quota for 2022 is applied to declarations registered with the customs office from January 1, 2022 to the end of December 31, 2022.

- For the declarations registered with the customs authority of the items mentioned in Appendix I issued together with Circular 06/2022/TT-BCT registered from January 1, 2021 to before April 15. In 2022, if you are eligible to enjoy special preferential import tax rates and have paid tax at a higher tax rate, the overpaid tax will be handled by tax administration agencies in accordance with current law.

- Import tariff quotas for rice and dried tobacco leaves are operated by automatic deduction at the customs office where import procedures are carried out.

The automatic deduction until the end of the tariff quota quantity for each item specified in Appendix I issued together with Circular 06/2022/TT-BCT shall comply with the guidance of the customs authority.

Circular 06/2022/TT-BCT takes effect from April 15, 2022 to the end of December 31, 2022.

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