New points of Circular No. 48/2026/TT-BCT on tariff quota-based import procedures

<h3><strong>Changes to procedures for granting tariff quota-based import licenses</strong></h3> <p><strong>- Changes to the dossier requirements</strong></p> <p>Article 11 of Circular No. 48/2026/TT-BCT provides that a dossier of application for import tariff quota allocation through application review comprises:</p> <ul data-spread="true"> <li>A written registration of import tariff quotas</li> <li>Documents proving that the trader is eligible for import tariff quota allocation. Previously, Clause 2, Article 15 of <a href="https://english.luatvietnam.vn/circular-no-12-2018-tt-bct-dated-june-15-2018-of-the-ministry-of-industry-and-trade-on-detailing-a-number-of-articles-of-the-law-on-foreign-trade-ma-164454-doc1.html">Circular No. 12/2018/TT-BCT</a> provided for a copy of the Investment Certificate, Business Registration Certificate, or Enterprise Registration Certificate bearing the trader’s seal. The English version of Circular No. 12/2018/TT-BCT uses “a written registration of import tariff quotas” and “enterprise registration certificate.”</li> </ul> <p><strong>- Processing time: </strong>Within 15 working days from the date of receipt of opinions from ministries and ministerial-level agencies, the Ministry of Industry and Trade shall grant the tariff quota-based import license.</p> <p>Previously: within 10 working days from the time of allocation under Point c, Clause 3, Article 15 of Circular No. 48.</p> <p><strong>- Addition of a provision on the validity period of tariff quota-based import licenses: </strong>December 31 of the year of licensing.</p> <h3><strong><img alt="New points of Circular No. 48/2026/TT-BCT" src="https://image3.luatvietnam.vn/uploaded/images/original/2026/09/24/new-points-of-circular-no-48-2026-tt-bct-on-tariff-quota-based-import-procedures_2409110859.jpg" title="New points of Circular No. 48/2026/TT-BCT" class="" width="1920" height="1128"><br> <br> Guidance on application of regulations before and after September 5, 2026</strong></h3> <p>Circular No. 48/2026/TT-BCT takes effect on September 5, 2026. Article 21 of this Circular provides the following transitional provisions:</p> <ul data-spread="true"> <li>Licenses granted by competent authorities to traders under Circular No. 12/2018/TT-BCT before September 5, 2026, shall continue to be implemented in accordance with the contents and validity periods of the granted licenses.</li> <li>Competent authorities shall continue to process complete administrative procedure dossiers received before September 5, 2026, in accordance with the legal documents in force at the time of receipt.</li> <li>The List of used medical equipment banned from import provided in Appendix I to Circular No. 12/2018/TT-BCT, as amended and supplemented by Appendix I to Circular No. 08/2023/TT-BCT, shall continue to apply through December 31, 2026.</li> </ul> <p>The above are the new points of Circular No. 48/2026/TT-BCT on tariff quota-based import procedures, helping enterprises understand the new regulations and proactively carry out import procedures in accordance with the regulations.</p>