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Circular No. 03/2026/TT-BCT dated January 26, 2026 of the Ministry of Industry and Trade of Vietnam prescribing import tariff-rate quotas for salt and poultry eggs in 2026

Date: 1/26/2026

 

THE MINISTRY OF INDUSTRY AND TRADE OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIET NAM
Independence-Freedom-Happiness
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No. 03/2026/TT-BCT
Hanoi, January 26, 2026
CIRCULAR
  PRESCRIBING IMPORT TARIFF-RATE QUOTAS FOR SALT AND POULTRY EGGS IN 2026 
Pursuant to the Law on Foreign Trade Management No. 05/2017/QH14;
Pursuant to the Government’s Decree No. 40/2025/ND-CP defining functions, tasks, powers and organizational structure of the Ministry of Industry and Trade of Vietnam, as amended by the Decree No. 109/2025/ND-CP and the Decree No. 193/2025/ND-CP;
Pursuant to the Government’s Decree No. 69/2018/ND-CP elaborating some articles of the Law on Foreign Trade Management;
Pursuant to the Government’s Decree No. 26/2023/ND-CP promulgating export tariff schedules, preferential import tariff schedules, list of commodities and their flat taxes, compound tariffs and out-of-quota import tariff rates, as amended by the Decree No. 144/2024/ND-CP; the Decree No. 73/2025/ND-CP, the Decree No. 199/2025/ND-CP and the Decree No. 260/2025/ND-CP;
At the request of the Director of the Agency for Foreign Trade (AFT);
The Minister of Industry and Trade of Vietnam promulgates a Circular prescribing import tariff-rate quotas for salt and poultry eggs in 2026. 
Article 1. Import tariff-rate quotas for salt and poultry eggs in 2026 
No.
HS code
Description
Unit
Quantity 
Notes
1
0407.21.00 and 0407.90.10
Of fowls of the species Gallus domesticus
Dozen
75.809
Commercial eggs without embryo
0407.29.10 and 0407.90.20
Of ducks
0407.29.90 and 0407.90.90
Other
2
2501
Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water.
Tonne
97.020
 
Article 2. Methods for allocation of import tariff-rate quotas for salt and poultry eggs in 2026 
Import tariff-rate quotas for salt and poultry eggs in 2026 shall be allocated by means of import licenses issued in accordance with provisions of the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018 and the Circular No. 12/2018/TT-BCT dated June 15, 2018 of the Minister of Industry and Trade of Vietnam.
In case any legislative documents referred to in this Circular are amended, supplemented or superseded, the new ones shall apply.
Article 3. Entities eligible for import tariff-rate quotas for salt and poultry eggs in 2026 
1. The import tariff-rate quotas for salt shall be allocated to traders that directly use salt as a raw material in the production of medicines, medical products, and chemicals.
2. The import tariff-rate quotas for poultry eggs shall be allocated to traders that directly use poultry eggs as raw materials for production.
Article 4. Time for starting allocation of import tariff-rate quotas for salt and poultry eggs in 2026 
1. The allocation of import tariff-rate quotas for salt to serve the production of medicines and medical products in 2026 shall start from the date of entry into force of this Circular.
2. The Ministry of Industry and Trade of Vietnam shall discuss with the Ministry of Agriculture and Environment of Vietnam to determine the time for starting allocation of import tariff-rate quotas for salt to serve the production of chemicals and for poultry eggs in 2026.
Article 5. Effect
This Circular comes into force from March 15, 2026 to December 31, 2026 inclusively./.
 
 
PP. MINISTER
DEPUTY MINISTER
(Signed and sealed)




Nguyen Sinh Nhat Tan
(This translation is for reference only)



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