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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
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Hanoi,
January 26, 2026
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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.
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No.
HS
code
Description
Unit
Quantity
Notes
1
0407.21.00 and 0407.90.10
Of fowls of the species Gallus
domesticus
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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.
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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
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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
Nguyen Sinh Nhat Tan