Special preferential import tariffs issued to boost Vietnam-Cambodia trade
The Government has issued Decree 5/2024/ND-CP on special preferential import tariffs for Cambodian goods as part of the implementation of the Vietnam-Cambodia trade promotion agreement for the 2023-2024 period.
At Tinh Bien international border gate on the Vietnam-Cambodia border (Photo: VNA)
Hanoi (VNA)𒅌 – TheGovernment has issued Decree 5/2024/ND-CP on special preferential import tariffs for Cambodian goods as part of the implementation of the Vietnam-Cambodia trade promotion agreementfor the 2023-2024 period.
Thedecree provides details on special preferential tax rates and conditions for being entitled to those rates, including being on the list in Appendix I to the decree, having C/O form S issued by authorised agencies of Cambodia, and being transported through pairs of border gates stipulated in Appendix III to the decree. Besides, the decree also stipulates tariff and import quotas specifically forrice and unprocessed tobacco leaves originating from Cambodia. Under the decree, rice products produced with the support of Vietnamese firms, households and individuals in Cambodian provinces bordering Vietnam, upon import into Vietnam,must comply with existing regulations on export and import taxes. Forrice and unprocessed tobacco leaves originating from Cambodia and imported intoVietnam by Vietnamese enterprises for re-export to other markets, the decreemandates adherence to the temporary import and re-export mechanisms establishedby the Vietnamese Government and relevant regional and global agreements signedby both countries./.
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At Tinh Bien international border gate on the Vietnam-Cambodia border (Photo: VNA) 
