PRESCRIBING IMPORT TARIFF-RATE QUOTAS FOR IMPLEMENTATION OF TRADE AGREEMENT BETWEEN THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIETNAM AND THE GOVERNMENT OF LAO PEOPLE'S DEMOCRATIC REPUBLIC IN 2025 – 2030 PERIOD 

1. Scope

This Circular stipulates the import tariff-rate quotas for unmanufactured tobacco, rice, sugar and related products (HS code: 17.01) originating from Lao People's Democratic Republic under which these goods will be granted special preferential import tariff rates when they are imported to Vietnam in the 2025 – 2030 period.

2. Regulated entities

This Circular applies to importers of unmanufactured tobacco, rice, sugar and related products (HS code: 17.01) originating from Lao People's Democratic Republic under the granted tariff-rate quotas, and other relevant organizations and individuals.

1. The annual tariff-rate quota for unmanufactured tobacco is 3.000 tonnes and is included in total tariff-rate quota granted to WTO Member States as annually announced by the Ministry of Industry and Trade of Vietnam.

Unmanufactured tobacco originating from Lao People's Democratic Republic (HS code 24.01) includes 13 product rows bearing 8-digit HS codes as provided in Appendix III enclosed with the Government’s Decree No. 206/2025/ND-CP dated July 15, 2025 promulgating Vietnam’s special preferential import tariff schedule for implementation of the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of Lao People's Democratic Republic in the 2025 – 2030 period.

2. The annual tariff-rate quota for rice is 70.000 tonnes.

Rice originating from Lao People's Democratic Republic (HS code 10.06) includes 03 product rows bearing 8-digit HS codes as provided in Appendix III enclosed with the Government’s Decree No. 206/2025/ND-CP.

3. The annual tariff-rate quota for sugar and related products is included in total tariff-rate quota granted to WTO Member States as annually announced by the Ministry of Industry and Trade of Vietnam.

Sugar and related products originating from Lao People's Democratic Republic (HS code 17.01) includes 05 product rows bearing 8-digit HS codes as provided in Appendix I enclosed with the Government’s Decree No. 206/2025/ND-CP.

1. The import tariff-rate quota for unmanufactured tobacco shall be allocated to traders that hold valid license for manufacturing of tobacco products or license for processing of unmanufactured tobacco issued by competent authorities and wish to import unmanufactured tobacco under the import tariff-rate quota to serve their manufacturing, or processing of unmanufactured tobacco to serve manufacturing, of cigarettes for domestic consumption.

2. The import tariff-rate quota for rice shall be allocated to traders that wish to import rice.

3. The import tariff-rate quota for sugar and related products (HS code: 17.01) shall be allocated to traders that directly use sugar as a material in their production and to traders that use raw sugar for manufacturing of refined sugar.

1. The import tariff-rate quota for unmanufactured tobacco shall be allocated by means of import licenses issued in accordance with the provisions of the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018, the Government’s Decree No. 146/2025/ND-CP dated June 12, 2025, and the Circular No. 12/2018/TT-BCT dated June 15, 2018 of the Minister of Industry and Trade of Vietnam.

2. The import tariff-rate quota for rice shall be allocated by means of automatic deduction of import quantities from the granted import tariff-rate quota at customs authorities.  Such automatic deduction shall comply with guidelines given by customs authorities.

3. The import tariff-rate quota for sugar and related products (HS code: 17.01) shall be allocated by means of auction which shall be conducted in accordance with the Circular No. 11/2022/TT-BCT dated June 27, 2022 of the Minister of Industry and Trade of Vietnam.

1. This Circular comes into force from the day on which it is signed until February 24, 2030 inclusively.

2. With regard to goods imported to Vietnam as prescribed in Article 2 hereof and covered by import declarations registered from February 24, 2025 onwards, if these goods meet the conditions for grant of special preferential export tariff rates as prescribed in the Decree No. 206/2025/ND-CP, and import duties have been paid at the rates higher than the prescribed ones, overpaid amounts of import duties shall be considered and settled by customs authorities in accordance with regulations of law on tax administration.

3. This Circular nullifies the Circular No. 56/2015/TT-BCT dated December 31, 2015 of the Minister of Industry and Trade of Vietnam prescribing tariff-rate quota for import of goods from Lao People's Democratic Republic at 0% tariff rate./.