MoIT seeks feedback on import tariff quotas for Cambodian rice and tobacco
The Ministry of Industry and Trade (MoIT) is currently soliciting public feedback on a draft circular regulating import tariff quotas for dried tobacco leaves and rice originating from Cambodia for the 2025–26 period.
This is a key step in implementing the Bilateral Trade Promotion Agreement between Vietnam and Cambodia signed last month.
According to the draft, the regulation covers import tariff quotas for two specific commodities, dried tobacco leaves and rice of Cambodian origin. These items will be eligible for a special preferential import duty rate of zero percent when imported into Vietnam during 2025 and 2026.
The regulation applies to traders seeking to import under tariff quotas and to relevant organisations and individuals.
Specifically, the 2025 import tariff quota will apply to customs declarations registered from the effective date of the circular until December 31, 2025. For 2026, the quota will apply from January 1 to December 31. Imports must be accompanied by a Certificate of Origin Form S (C/O Form S) issued by the competent Cambodian authority.
Regarding administration, the draft stipulates that quota management will follow an automatic deduction method at customs offices.
For dried tobacco leaves, importers must obtain an import licence issued by the MoIT, under Decree No. 69/2018/NĐ-CP and Circular No. 12/2018/TT-BCT, detailing certain provisions of the Law on Foreign Trade Management.
The circular is expected to be effective from 2025 through to December 31, 2026.
The MoIT has published the draft on its official portal to collect broad-based feedback from relevant agencies, organisations and individuals before finalising and issuing the regulation.
The draft circular is based on several legal frameworks, including the Law on Foreign Trade Management 2017; Decree No. 40/2025/NĐ-CP on the functions, duties and organisational structure of the MoIT, Decree No. 69/2018/NĐ-CP detailing several provisions of the Law on Foreign Trade Management and a forthcoming decree concerning Vietnam's special preferential import tariff schedule under the 2025–26 trade agreement with Cambodia.
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