The Ministry of Industry and Trade issued a Circular regulating import tariff quotas from Laos for the period 2025-2030.

On December 2, 2025, the Ministry of Industry and Trade issued Circular No. 61/2025/TT-BCT regulating import tariff quotas to implement the Trade Agreement between the Government of Vietnam and the Government of Laos for the period 2025-2030. This is an important legal basis contributing to the effective implementation of bilateral trade commitments, promoting the exchange of goods between the two countries in the new period.

According to the Circular, the items subject to special preferential tariff quotas when imported from Laos to Vietnam include tobacco leaves, rice, sugar and related products (HS code 17.01). Specifically, the annual import tariff quota is stipulated as follows: 3,000 tons of tobacco leaves, 70,000 tons of rice, and sugar and related products are included in the total tariff quota applied to WTO members announced annually by the Ministry of Industry and Trade.

The quota allocation is carried out according to each specific group of subjects. For tobacco leaves, the quota is allocated to traders who have a license to produce or process tobacco raw materials issued by a competent authority and have a need to use imported tobacco raw materials for domestic production. For rice, the quota is allocated to traders who have a need to import, while for sugar and related products, it is allocated to traders who directly use sugar as a raw material for production or use raw sugar for refining.

The Circular also clearly stipulates the method of managing import tariff quotas: granting Import Licenses for tobacco leaves; automatic deduction at customs offices for rice; and auctioning quotas for sugar and related products. The auction is carried out in accordance with the provisions of Circular No. 11/2022/TT-BCT dated June 27, 2022 of the Ministry of Industry and Trade regulating the allocation of import tariff quotas for sugar by auction.

The Circular takes effect from the date of signing and lasts until February 24, 2030. In particular, for goods imported from February 24, 2025, if they meet the conditions for enjoying special preferential import tax rates under Decree No. 206/2025/ND-CP and have paid tax at a higher rate, the enterprise will be refunded the overpaid tax by the customs authority in accordance with the law on tax administration. At the same time, this Circular abolishes Circular No. 56/2015/TT-BCT dated December 31, 2015 of the Minister of Industry and Trade.

The issuance of Circular 61/2025/TT-BCT demonstrates the efforts of the Ministry of Industry and Trade in concretizing the commitments of the Vietnam - Laos Trade Agreement, creating a unified and transparent legal corridor, contributing to promoting stable and sustainable development of bilateral trade, thereby strengthening economic cooperation between the two friendly neighboring countries.

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Tags: tariffs

Source: https://moit.gov.vn/tin-tuc/thong-bao/ban-hanh-thong-tu-quy-dinh-han-ngach-thue-quan-nhap-khau-tu-lao-giai-doan-2025-2030.html