The Ministry of Industry and Trade issued Circular 06/2022/TT-BCT dated February 28, 2022 stipulating the import of rice and dried tobacco leaves exported from Cambodia under tariff quotas in 2021 and 2022.
Accordingly, the total amount of import tariff quota in 2022 from Cambodia with rice of all kinds is 300,000 tons of rice/year (if it is paddy, the conversion rate is 2 kg of paddy = 1 kg of rice).
(Total rice import quota in 2022 remains the same as in 2021)
Goods imported under the above-mentioned tariff quotas are entitled to special preferential import tax rates according to the Government's regulations.
Note :The import tariff quota for 2022 is applied to declarations registered with the customs authority from January 1, 2022 to the end of December 31, 2022.
For the declarations registered with the customs authority of the items listed in Appendix I issued together with Circular 06/2022/TT-BCT , registered from January 1, 2021 to before April 15, 2020. In 2022, if eligible to enjoy special preferential import tax rates and have paid tax at a higher tax rate, the tax authority will handle overpaid tax in accordance with current law.
Circular 06/2022/TT-BCT takes effect from April 15, 2022 to the end of December 31, 2022.
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