Vietnam will impose a zero percent tax rate on 31 commodities imported from Cambodia such as live poultry, poultry meat and by-products, lemons and rice.

The list also includes finished pork products and unprocessed tobacco leaves, among others, according to a decree issued by the Vietnamese Government on September 14.

Decree No. 83/2021/ND-CP stipulating special preferential import tariffs aims to implement an agreement on boosting bilateral trade between Vietnam and Cambodia in 2021-2022.

The document sets quotas for rice with 300,000 tonnes and unprocessed tobacco leaves, 3,000 tonnes each year.

To enjoy the tariff, the products must have certificates of origin (C/O) form S granted by Cambodia's authorised agencies and undergo customs procedures at border gates as mentioned in Appendix III attached in the decree.

The document will take effect from September 13, 2021 to December 31, 2022.

Source: Nhan Dan Online

Decree No. 83/2021/ND-CP (in Vietnamese) is attached below:

• Decree No. 83/2021/ND-CP

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