Measures of export tariff quotas and import tariff quotas in Vietnam

What are the regulations on export tariff quotas and import tariff quotas in Vietnam? – Ngoc Toan (Hai Phong, Vietnam)


Measures of export tariff quotas and import tariff quotas in Vietnam (Internet image)

1. What are export tariff quotas and import tariff quotas?

- Export tariff-rate quota is a measure imposed by the competent authority to decide the quantity, volume and value of exports that shall be imposed specific tariff rates.

- Import tariff-rate quota is a measure imposed by the competent authority to decide the quantity, volume and value of imports within the quota portion that shall be imposed a tariff rate that is more preferential than those above the quota’s quantitative threshold.

(Article 20 of Law on Foreign Trade Management 2017)

2. The imposition of export tariff-rate quota and import tariff-rate quota in Vietnam

The imposition of export tariff-rate quota and import tariff-rate quota is specified in Article 21 of the Law on Foreign Trade Management 2017 as follows:

-  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.

- 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.

3. The power to impose tariff-rate quotas in Vietnam

- Ministers and the heads of ministerial authorities shall decide the amount of tariff-rate quotas imposed on each type of products within their power.

- The Ministry of Industry and Trade shall publish the imposition of tariff-rate quotas and decide measures for allocation of tariff-rate quotas.

4. List of commodities imported under tariff-rate quotas in Vietnam

No.

Name of commodity

HS codes
(Applied to 8-digit commodities in the 4-digit heading)

1

Refined sugar, raw sugar

1701

2

Salt

2501

3

Unmanufactured tobacco

2401

4

Poultry eggs

0407

(Other than fertilized eggs for incubation under the HS codes: 04071110, 04071190, 04071911, 04071919, 04071991 and 04071999)

(Article 11 of Circular 12/2018/TT-BCT)

5. Deciding and announcing import tariff-rate quotas in Vietnam

- The succeeding year’s import tariff-rate quotas imposed on salt, poultry eggs, refined sugar and raw sugar shall be decided by the Ministry of Agriculture and Rural Development and announced to the Ministry of Industry and Trade by November 15.

- The succeeding year’s import tariff-rate quotas imposed on unmanufactured tobacco shall be decided by the Ministry of Industry and Trade by November 15.

- According international commitments and import tariff-rate quotas prescribed in Clauses 1 and 2 of this Article, the Ministry of Industry and Trade shall officially announce annual import tariff-rate quotas and decide on methods for managing import of each commodity.

(Article 12 of Circular 12/2018/TT-BCT)

6. Imposition of export duties on commodities imported under tariff-rate quotas in Vietnam

- The trader issued with the license for importing commodities under tariff-rate quotas or by the Ministry of Industry and Trade or receiving a written notice of the right to use import tariff-rate quotas given by the Ministry of Industry and Trade is entitled to apply inside tariff quota rates on the imports specified in the license for importing commodities under tariff-rate quotas or the written notice of the right to use import tariff-rate quotas.

- Regarding the commodities imported outside the tariff-rate quotas, the outside tariff quota rates shall be applied.

- Regarding the cases in which the applied method for managing import tariff-rate quotas is different from that specified in Clause 1 of this Article, regulations and guidelines of the Ministry of Industry and Trade shall be adhered to.

- The inside and outside tariff quota rates shall be applied in accordance with the Government’s regulations.

(Article 13 of Circular 12/2018/TT-BCT)

Diem My

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