Conditions for applying special preferential import duty rates between Vietnam-Cambodia for the period 2023-2024

Conditions for applying special preferential import duty rates between Vietnam-Cambodia for the period 2023-2024

Imported goods subject to Vietnam's special preferential import duty rates to implement the Vietnam - Cambodia Agreement for the period 2023–2024 must meet the following conditions:

- Belonging to the Special Preferential Import Tariff to implement the Vietnam - Cambodia Agreement for the period 2023–2024 in Appendix I issued with Decree 05/2024/ND-CP.

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

- Customs clearance through pairs of border gates mentioned in Appendix III issued with Decree 05/2024/ND-CP, including:

+ Le Thanh (Gia Lai province) - Ou Va Dav (Ratanakiri province)
 
+ Bu Prang (Dak Nong province) - Dak Dam (Mondulkiri province)
 
+ Dak Peur (Dak Nong province) - Nam Lear (Mondulkiri province)
 
+ Hoa Lu (Binh Phuoc province) - Trapeang Sre (Kratie province)
 
+ Hoang Dieu (Binh Phuoc province) - Lapakhe (Mondulkiri province)
 
+ Loc Thinh (Binh Phuoc province) - Tonle Cham (Tboung Khmum province)
 
+ Moc Bai (Tay Ninh province) - Bavet (Svay Rieng Province)
 
+ Xa Mat (Tay Ninh province) - Trapeang Plong (Tboung Khmum province)
 
+ Chang Riec (Tay Ninh province) - Da (Tboung Khmum province)
 
+ Ka Tum (Tay Ninh province) - Chan Mul (Tboung Khmum province)
 
+ Phuoc Tan (Tay Ninh province) - Bosmon (Svay Rieng province)
 
+ Vac Sa (Tay Ninh province) - Doun Rodth (Tboung Khmum province)
 
+ Tan Nam (Tay Ninh province) - Meun Chey (Prey Veng province)
 
+ Binh Hiep (Long An province) - Prey Vor (Svay Rieng province)
 
+ My Quy Tay (Long An province) - Samrong (Svay Rieng province)
 
+ Dinh Ba (Dong Thap province) - Banteay Chakrey (Prey Veng province)
 
+ Thuong Phuoc (Dong Thap province) - Koh Roka (Prey Veng province)
 
+ Vinh Xuong (An Giang province) - Ka-Orm Samnor (Kandal province)
 
+ Tinh Bien (An Giang province) - Phnom Den (Takeo province)
 
+ Khanh Binh (An Giang province) - Chrey Thom (Kandal province)
 
+ Vinh Hoi Dong (An Giang province) - Kampong Krosang (Takeo province)
 
+ Ha Tien (Kien Giang province) - Prek Chak (Kampot province)
 
+ Giang Thanh (Kien Giang province) - Ton Hon (Kampot province)

More details can be found in Decree 05/2024/ND-CP, taking effect from January 24, 2024, to December 31, 2024.

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