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Paddy, rice, tobacco leaves and stalks from Laos are subject to import tax quotas
21/11/2022

​The Ministry of Industry and Trade issued Circular No. 02/2015/TT-BTC dated February 12, 2015 stipulating the importation under tariff quotas in 2015 with 0% import tax with 2 groups of goods originating from Vietnam. Laos.

The list of goods originating from Laos subject to tariff quotas in 2015 with an import tax of 0% includes paddy and rice of all kinds, leaves and tobacco stalks of all kinds.

Specifically, the codes and quotas are: Paddy and rice of all kinds, HS codes: 1006.10.90, 1006.30.30, 1006.30.99 with a total quota of 70,000 tons of rice. Ratio of rice: 2 paddy = 1.2 rice.

Tobacco leaves and stems, including: Unstemmed tobacco leaves, hot-air-dried Virginia, HS code 2401.10.10; unstemmed tobacco leaves, Virginia, not hot-air-dried, HS code 2401.10.20; unstemmed tobacco leaves, Burley grade, HS code 2401.10.40; tobacco leaves, other, hot-air-dried, HS code 2401.10.50; unstemmed tobacco leaves, other, HS code 2401.10.90; partially or completely de-stemmed tobacco leaves, hot-air-dried Virginia, HS code 2401.20.10; partially or completely stripped tobacco leaves, Burley grade, HS code 2401.20.40 and HS code 2401.30.10 tobacco leaves.

The total quota of tobacco leaves and stalks is 3,000 tons.

The condition to enjoy import tax in the 0% tariff quota is that the imported goods must have a Certificate of Origin form S (C/O form S) issued by the competent authority of Laos according to regulations.

The second condition is that the goods must be cleared through the pairs of border gates specified in Circular 02/2015/TT-BTC.

Procedures for importing goods are settled at the border gate customs where import procedures are carried out according to the principle of automatic deduction, that is, the total quantity of imported goods is entitled to 0% import tax minus the imported quantity of each item.

Vietnamese traders are allowed to import all kinds of paddy and rice products according to tariff quotas.

For tobacco leaves and stalks, only Vietnamese traders have a license to import raw tobacco under tariff quotas issued by the Ministry of Industry and Trade in accordance with the provisions of Circular No. 04/2014/TT-BTC dated 27 January 2014 of this Ministry was imported (directly or entrusted).

The quantity of imported goods is deducted from the import tariff quota according to the license issued by the Ministry of Industry and Trade.

Circular 02/2015/TT-BTC takes effect from February 12, 2015 to the end of December 31, 2015.


Phuong Diem
source: General Department of Customs