On December 14, 2012, the Ministry of Trade and Industry of Viet Nam approved with Circular No. 37/2012/TT-BCT zero per cent import tax rates on rice and rice varieties as well as on tobacco and strip tobacco leafs originating in Laos. The import of both commodity groups is subject to tariff quotas in Viet Nam. The new Circular comes into force on January 1, 2013.
The implementation of this measure appears to violate the MFN requirements for the application of tariffs or for the special treatment of Least Development Countries through schemes such as GSP regimes.