New Text Notification

Conditions for application of special preferential import tax rates between Vietnam and Cambodia

Bảo Ngọc

09:49, 15/09/2021

On September 13, 2021, the Government of Vietnam promulgated Decree 83/2021/ND-CP on tariff special preferential import of Vietnam to implement the agreement to promote bilateral trade between Vietnam and Cambodia from 2021 to 2022.

According to this Decree, imported goods eligible for Vietnam's special preferential import tax rates to implement the Vietnam-Cambodia Agreement for the 2021-2022 period must fully meet the following conditions:

(1) Belonging to the Special Preferential Import Tariff for the implementation of the Vietnam - Cambodia Agreement for the period of 2021 - 2022 in Appendix I attached to Decree 83/2021/ND-CP of Vietnam.

(2) Having the Certificate of Origin form S (C/O form S) issued by a competent authority of the Kingdom of Cambodia.

(3) Clearance through the pairs of border gates mentioned in Appendix III attached to Decree 83/2021/ND-CP.

For unprocessed rice and tobacco products, they must also meet the regulations of the Ministry of Industry and Trade of Vietnam on import under tariff quotas according to the quantity of import quotas specified in Appendix II attached to Decree 83/2021.

Decree 83/2021/ND-CP of Vietnam takes effect from September 13, 2021 until the end of December 31, 2022.

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