Many goods of Cambodian origin will enjoy import tax at 0%

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A border gate Vietnam - Cambodia. Source: Internet

According to this Decree, live poultry ( including species of Gallus domesticus, duck, goose, turkey and pheasant; Meat and edible offal of poultry) will be under heading 01.05 for fresh, chilled or frozen; fruits are under Citrus, fresh or dried; rice; meat, by-product from meat after slaughter that have been processed or preserved; Bread, pastry, pies, biscuits and other bakers' wares, whether or not containing cocoa; holy bread, pharmaceutical capsules, sealing wafer sponges, rice pancake and similar products will enjoy special tax rate of 0%.

The above goods will be applied the special preferential import duty rate at 0%, if it has C / O form S and granted by competent agencies of the Kingdom of Cambodia; Approved to clearance through 24 pairs of border gates that stated in the Agreement between the Governments of two countries;

The Decree clearly stipulated that, for the rice item and dried tobacco, if it meets the above conditions and regulations of the Ministry of Industry and Trade on imports under the tariff quotas in 2016 and 2017, it will enjoy the preferential import tax rates at 0% in accordance to the amount of import quotas stipulated in this Decree.

For unprocessed agricultural commodities (including rice and dried tobacco leaves) supported by Vietnamese enterprises and planted in the Cambodian then re-imported into Vietnam, it will comply with the provisions of the current import - export tax law.

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For agricultural products (including all kinds of rice and dried tobacco leaves) originate from Cambodia and imported to Vietnam by Vietnamese enterprises for re-export to other markets under the mechanism of temporary import and re-export of the Vietnam Government, regional and international agreements signed by the two parties.