SPECIAL PREFERENTIAL IMPORT DUTY RATES UNDER 2021-2022 VIETNAM-CAMBODIA ARRANGEMENT
The Government promulgates the Decree No. 83/2021/ND-CP on Vietnam’s Special Preferential Import Tariff to implement the Arrangement on Bilateral Trade Enhancement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of
Cambodia during 2021-2022 on September 13, 2021 (the 2021-2022 Vietnam-Cambodia Arrangement).
According to this Decree, to be eligible for Vietnam's special preferential import duty rates for the implementation of the 2021-2022 Vietnam-Cambodia Arrangement, imports must fully satisfy the following conditions: Being in Special Preferential Import Tariff for the implementation of the 2021-2022 Vietnam-Cambodia Arrangement; Having a certificate of origin (C/O) form S issued by a competent authority of the Kingdom of Cambodia; Being cleared from customs procedures through the pairs of border gates as specified.
Besides, in case rice items are imported beyond the quotas as specified (over-quota imports), the volume of over-quota imports may be eligible for special preferential import duty rates specified in Free Trade Agreements to which Vietnam and Cambodia are contracting parties or may be eligible for preferential import duty rates.
In addition, in case the volume of imported unprocessed tobacco leaves exceeds the quotas as specified but remains under total quotas prescribed by WTO and satisfies the conditions prescribed in Vietnam’s legal normative documents on tariff quotas, such volume will be subject to preferential import duty rates under the Decree No. 57/2020/ND-CP and its amending and supplementing documents, etc.
This Decree takes effect from the signing date, until the end of December 31, 2022.
