Recently, the Government of Vietnam promulgated Decree 83/2021/ND-CP on special preferential import tariffs special agreement of Vietnam to implement the agreement to promote bilateral trade between Vietnam and Cambodia for the period of 2021 - 2022.
Article table of contents
Vietnam - Cambodia special preferential import tariff for the period of 2021-2022 (Illustration image)
According to this Decree, imported goods are entitled to Vietnam's special preferential import tax rates when fully meeting the conditions in Article 4 of Decree 83/2021/ND-CP of Vietnam. Specifically, the tax rates are as follows:
|
NO |
PLU |
Description of goods |
Tax rate Vietnam -Cambodia (%) |
|
|
2021 |
2022 |
|||
|
|
01.05 |
Live poultry, including chickens of the species Gallus domestic US, ducks, geese, turkeys and pheasants. |
|
|
|
|
|
- Type weighing not more than 185 g: |
|
|
|
|
0105.11 |
- - Chickens of the species Gallus domesticus : |
|
|
|
1 |
0105.11.90 |
- - - Others |
0 |
0 |
|
|
0105.99 |
- - Others: |
|
|
|
2 |
0105.99.20 |
- - - Other ducks and swans |
0 |
0 |
|
|
02.07 |
Meat and edible offal, of poultry of heading 01.05, fresh, chilled or frozen. |
|
|
|
|
|
- Of chickens of the species Gallus domesticus : |
|
|
|
3 |
0207.11.00 |
- - Not chopped, fresh or chilled |
0 |
0 |
|
4 |
0207.12.00 |
- - Not chopped, frozen |
0 |
0 |
|
5 |
0207.13.00 |
- - Sliced and offal, fresh or chilled |
0 |
0 |
|
|
0207.14 |
- - Shredded and slaughtered offal, frozen: |
|
|
|
6 |
0207.14.10 |
- - - Wings |
0 |
0 |
|
7 |
0207.14.20 |
- - - Thighs |
0 |
0 |
|
8 |
0207.14.30 |
- - - Liver |
0 |
0 |
|
|
|
- - - Others: |
|
|
|
9 |
0207.14.91 |
- - - - Meat that has been mechanically filtered or separated from the bone |
0 |
0 |
|
10 |
0207.14.99 |
- - - - Others |
0 |
0 |
|
|
08.05 |
Fruit of the citrus genus, fresh or dried. |
|
|
|
|
0805.50 |
- Yellow lemons ( Citrus limon, Citrus limonum ) and green lemons ( Citrus aurantifolia, Citrus latifolia ): |
|
|
|
11 |
0805.50.10 |
- - Lemon ( Citrus limon, Citrus limonum ) |
0 |
0 |
|
12 |
0805.50.20 |
- - Green lemon ( Citrus aurantifolia, Citrus latifolia ) |
0 |
0 |
|
13 |
0805.90.00 |
- Others |
0 |
0 |
|
|
10.06 |
Rice. |
|
|
|
|
1006.10 |
- Paddy: |
|
|
|
14 |
1006.1.10(*) |
- - To plant |
0 |
0 |
|
15 |
1006.10.90(*) |
- - Others |
0 |
0 |
|
|
1006.20 |
- Brown rice: |
|
|
|
16 |
1006.2.10(*) |
- - Hom Mali Rice |
0 |
0 |
|
17 |
1006.20.90(*) |
- - Others |
0 |
0 |
|
|
16.02 |
Meat, meat offal or blood, other prepared or preserved. |
|
|
|
|
1602.10 |
- Homogeneous preparations: |
|
|
|
18 |
1602.10.10 |
- - Containing pork, in airtight containers for retail sale |
0 |
0 |
|
|
19.05 |
Breads, pastries, cakes, biscuits and other cakes, whether or not containing cocoa; wafers, capsule shells for pharmaceutical use, sealing wafers, rice paper and similar products. |
|
|
|
|
1905.90 |
- Others: |
|
|
|
19 |
1905.90.80 |
- - Other flavored crispy food products |
0 |
0 |
|
20 |
1905.90.90 |
- - Others |
0 |
0 |
|
|
24.01 |
Unprocessed tobacco leaves; tobacco waste. |
|
|
|
|
2401.10 |
- Unstemmed tobacco leaves: |
|
|
|
21 |
2401.10.10(*) |
- - Virginia type, flue-cured |
0 |
0 |
|
22 |
2401.10.20(*) |
- - Virginia type, other than hot air drying |
0 |
0 |
|
23 |
2401.10.40C) |
- - Burley type |
0 |
0 |
|
24 |
2401.10.50(*) |
- - Other, heated by hot air |
0 |
0 |
|
25 |
2401.10.90(*) |
- - Others |
0 |
0 |
|
|
2401.20 |
- Tobacco leaves, partially or completely de-stemmed: |
|
|
|
26 |
2401.20.10(*) |
- - Virginia type, hot air dried |
0 |
0 |
|
27 |
2401.20.20(*) |
- - Virginia type, other than hot air drying |
0 |
0 |
|
28 |
2401.20.30(*) |
- - Oriental type |
0 |
0 |
|
29 |
2401.20.40(*) |
- - Burley type |
0 |
0 |
|
30 |
2401.20.50(*) |
- - Other, heated by hot air |
0 |
0 |
|
31 |
2401.20.90(*) |
- - Others |
0 |
0 |
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 under the number quantity of import quota specified in Appendix II attached to Decree 83/2021.
For the customs declarations of the items mentioned in Appendix I attached to Decree 83/2021, they must be registered from January 1, 2021 to before September 13, 2021, if all conditions are satisfied with special preferential import tax rates and have paid tax at a higher tax rate, the customs authority will handle the overpaid tax in accordance with the law on tax administration.
Decree 83/2021/ND-CP of Vietnam takes effect from September 13, 2021 until the end of December 31, 2022.
Bao Ngoc
