ANTD.VN - The Ministry of Industry and Trade is seeking comments on draft 2 Circulars regulating the import of rice and dried tobacco leaves from Cambodia under tariff quotas in 2023 and 2024.
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Importing rice from Cambodia under special preferential tax rates |
Accordingly, in 2023 and 2024, it is expected to import 300,000 tons of rice and 3,000 tons of dried tobacco leaves from Cambodia each year under the tariff quota. If it is paddy, the conversion rate is 2kg of paddy = 1kg of rice.
The 2023 import tariff quota applies to declarations registered with customs authorities from June 2, 2023 to December 31, 2023.
The 2024 import tariff quota applies to declarations registered with customs authorities from January 1, 2024 to December 31, 2024.
Imported goods under tariff quotas prescribed in this Circular enjoy special preferential import tax rates according to Government regulations.
To enjoy special preferential import tax rates, imported goods must have a Certificate of Origin form S (C/O form S) issued by the Ministry of Commerce of the Kingdom of Cambodia or an authorized agency according to Cambodian regulations and carry out import customs procedures at the border gates specified in Appendix II issued with this Circular.
Particularly for dry tobacco leaves, importers must have a license to import raw tobacco according to tariff quotas issued by the Ministry of Industry and Trade as prescribed.
The method of managing import tariff quotas for rice and dried tobacco leaves as prescribed in this Circular is automatic deduction at the customs office where import procedures are carried out. The automatic deduction until the end of the tariff quota quantity for each item prescribed in Appendix I issued with this Circular is carried out according to the agency's instructions.
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