At Tinh Bien international border gate on the Vietnam-Cambodia border. — VNA/VNS Photo

HÀ NỘI — The Government has issued Decree 5/2024/ND-CP on special preferential import tariffs for Cambodian goods as part of the implementation of the Việt Nam-Cambodia trade promotion agreement for the 2023-2024 period.

The decree 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 for rice 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.

For rice and unprocessed tobacco leaves originating from Cambodia and imported into Việt Nam by Vietnamese enterprises for re-export to other markets, the decree mandates adherence to the temporary import and re-export mechanisms established by the Vietnamese Government and relevant regional and global agreements signed by both countries. — VNS