IMPORT TARIFF QUOTAS APPLICABLE TO RICE, DRIED TOBACCO LEAVES ORIGINATED FROM CAMBODIA
The Ministry of Industry and Trade promulgates the Circular No. 06/2022/TT-BCT prescribing the import of rice and dried tobaccos originated from the Kingdom of Cambodia under the 2021 and 2022 tariff quotas on February 28, 2022.
Accordingly, the total tariff quotas for items eligible for special preferential import duty rates in 2021 and 2022 shall be 300,000 tons of rice, for rice in the husk (paddy or rough) (HS Code: 1006.10) and brown rice (HS Code: 1006.20). The total tariff quotas shall be 3,000 tons, for tobacco leaves, not stemmed (HS Code: 2401.10) and tobacco leaves which have been partly or wholly stemmed (HS Code: 2401.20).
The import tariff quota for 2021 shall be applied to declarations registered with the customs authority from January 01, 2021 to the end of December 31, 2021. The import tariff quota for 2022 shall be applied to declarations registered with the customs authority from January 01, 2022 to the end of December 31, 2022.
Tax administration agencies shall settle over-paid tax amounts under the current law for importers who already registered customs declarations of the commodity items prescribed from January 01, 2021, to before April 15, 2022, fully satisfy the condition for enjoyment of the special preferential import duty rates specified, and paid the higher duty rates.
This Circular takes effect from April 15, 2022 to the end of December 31, 2022.
