Circular No. 06/2026/TT-BCT on import tariff-rate quotas for the implementation of the Agreement on promotion of bilateral trade between the Government of the Socialist Republic of Viet Nam and the Government of the Kingdom of Cambodia for the 2025-2026 period

CIRCULAR

On import tariff-rate quotas for the implementation of the Agreement on promotion of bilateral trade between the Government of the Socialist Republic of Viet Nam and the Government of the Kingdom of Cambodia for the 2025–2026 Period

Pursuant to Law on Foreign Trade Management No. 05/2017/QH14 dated June 12, 2017;

Pursuant to Decree No. 40/2025/ND-CP dated February 26, 2025 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Pursuant to Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government elaborating on certain Articles of the Law on Foreign Trade Management;

Pursuant to Decree No. 56/2026/ND-CP dated February 12, 2026 of the Government on Vietnam’s special preferential import tariff schedule for the implementation of the Agreement on p

romotion of bilateral trade between the Government of the Socialist Republic of Viet Nam and the Government of the Kingdom of Cambodia for the 2025–2026 period;

Implementing the Agreement on promotion of bilateral trade between the Government of the Socialist Republic of Viet Nam and the Government of the Kingdom of Cambodia signed on April 28, 2025;

At the request of the Director of the Agency of Foreign Trade;

The Minister of Industry and Trade hereby promulgates a Circular on import tariff-rate quotas for the implementation of the Agreement on promotion of bilateral trade between the Government of the Socialist Republic of Viet Nam and the Government of the Kingdom of Cambodia for the 2025–2026 period.

Article 1. Adjusted scope and regulated entities

1. Regulated scope:

This Circular provides for import tariff-rate quotas applicable to rice and dried tobacco leaves originating from the Kingdom of Cambodia that are entitled to special preferential import tariff rates upon importation into Viet Nam for the 2025–2026 period.

2. This Circular applies to:

Traders importing rice and dried tobacco leaves originating from the Kingdom of Cambodia under import tariff-rate quotas, and other relevant organizations and individuals.

Article 2. Import tariff-rate quotas

1. The annual tariff-rate quota for rice is 300.000 tonnes.

Rice originating from the Kingdom of Cambodia (HS code 10.06), as detailed in Appendix II enclosed with Decree No. 56/2026/ND-CP dated February 12, 2026 of the Government on Vietnam’s special preferential import tariff schedule for the implementation of the Agreement on promotion of bilateral trade between the Government of the Socialist Republic of Viet Nam and the Government of the Kingdom of Cambodia for the 2025–2026 period.

2. The annual tariff-rate quota for dried tobacco leaves is 3.000 tonnes, which falls within the tariff-rate quota applicable to WTO Members as announced annually by the Ministry of Industry and Trade of Vietnam.

Dried tobacco leaves originating from the Kingdom of Cambodia (HS code 24.01), as detailed in Appendix II promulgated together with Decree No. 56/2026/ND-CP.

Article 3. Entities engaging in the allocation of import tariff-rate quotas

1. The import tariff-rate quota for rice shall be allocated to traders wishing to import them.

2. The import tariff-rate quota for dried tobacco leaves shall be allocated to traders holding a License for manufacture of tobacco products or a License for processing of tobacco materials issued by a competent authority, and wishing to use of imported tobacco materials under the tariff-rate quota for the manufacture or processing of materials used in the production of cigarettes for domestic consumption.

Article 2. Methods for administration of import tariff-rate quotas

1. The import tariff-rate quota for rice shall be automatically deduced at customs authorities until it is fully utilized. The deduction shall be carried out in accordance with the guidance of the customs authorities.

2. The import tariff-rate quota for dried tobacco leaves shall be allocated using import licences in accordance with the provisions of Decree No. 69/2018/ND-CP, Decree No. 146/2025/ND-CP and Circular No. 12/2018/TT-BCT.

Article 5. Effect

1. This Circular takes effect from the day on which it is signed until the end of December 31, 2026.

2. Regarding goods that are imported in accordance with provisions of Article 2 and whose import customs declaration has been registered from April 28, 2025, the customs authority shall deal with the overpaid tax amount in accordance with law on tax administration if the conditions for entitlement to special preferential import tariff rates are met as prescribed in the Decree No. …./2026/ND-CP and if import duty has been paid at a higher rate./.