Vietnam: Import duty rates for unmanufactured tobacco originated from ASEAN countries

According to Circular No. 07/2015/BCT of the Ministry of Industry and Trade of Vietnam, the import duty rates for unmanufactured tobacco originating from ASEAN countries must comply with regulations of the Ministry of Finance. The import of unmanufactured tobacco originated from the Lao People’s Democratic Republic and the Kingdom of Cambodia must comply with this Circular, and in addition in case the import volume is within the unmanufactured tobacco quota under the Trade Agreement signed with the Lao People’s Democratic Republic, or under the Arrangement on Bilateral Trade Enhancement signed with the Kingdom of Cambodia, it is entitled to the preferential import duty rates specified in this Agreement or Arrangement.

Note: Not to apply import tariff-rate quotas for unmanufactured tobacco (HS Code 2401) originated from ASEAN countries.

The import of unmanufactured tobacco originated from ASEAN countries is not governed by Article 5 on imported goods under tariff quotas of the Ministry of Industry and Trade’s Circular No. 04/2014/TT-BCT of January 27, 2014, detailing a number of articles of the Government’s Decree No. 187/2013/ND-CP of November 20, 2013, detailing the implementation of the Commercial Law regarding international goods trading and goods purchase, sale, processing and transit agency activities with foreign countries, and other relevant documents.

View details at Circular No. 07/2015/BCT of the Ministry of Industry and Trade of Vietnam, effective from January 01, 2015.

Thu Ba

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