Vietnam had just imposed 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.

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.

The Decree is attached below:

• Decree No. 83/2021/ND-CP (Vietnamese version)

• Agreement promoting bilateral trade between Vietnam and Cambodia in the period of 2019-2020
• Agreement Concerning the Promotion and Reciprocal Protection of Investments between Vietnam and Cambodia
• Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income between Vietnam and Cambodia
• Trade Promotion Agreement between Cambodia and Vietnam