November 5, 2024 | 18:39 GMT +7
November 5, 2024 | 18:39 GMT +7
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According to Circular 06/2022/TT-BCT, the total amount of import tariff quotas in 2021 and 2022 from Cambodia with rice of all kinds is 300,000 tons of rice/year (for paddy the conversion rate is 2 kg of paddy = 1 kg of rice); import tariff quotas for dry tobacco leaves is 3,000 tons/year.
Import tariff quotas for 2021 are applied to declarations registered with customs offices from January 1, 2021 to the end of December 31, 2021. The import tariff quota for 2022 is applied to declarations registered with the customs office from January 1, 2022 to the end of December 31, 2022.
For the declarations registered with the customs authority of the items registered from January 1, 2021 to before the effective date of the Circular, If eligible for special preferential import tax rates specified in this Circular and tax has been paid at a higher tax rate, the overpaid tax will be handled by the tax administration agency in accordance with the current law.
The import tariff quotas for rice and dried tobacco leaves specified in Circular 06/2022/TT-BCT are managed by the automatic deduction method at the customs office where the import procedures are carried out. The thoroughly automatic deduction of the tariff quota amount for each item follows the instructions of the customs authority.
Translated by Hoang Duy
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