This content is specified in Circular 37/2012/TT-BCT of the Ministry of Industry and Trade.
Accordingly, import quota for rice and paddy is 70,000 tonnes of rice conversion (conversion rate: 2 paddy = 1.2 rice), leaves and tobacco is 3,000 tons in 2013.
In order to enjoy 0% tax rate, the imported goods must have certificate of origin sample S by Laos and be cleared through the gates under the provisions of this Circular.
Circular takes effect from January 1st to December 31st 2013.
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