Legal Document

Title: Decree 92/2019/ND-CP dated November 20, 2019 promulgating Special Preferential Import Tariff Schedule for implementation of the Arrangement on Bilateral Trade Enhancement between Vietnam and Cambodia
Type: Decree
Issuing Agency: Government
Responsible Agency: Relevant Agencies
Issuing Date: 20-11-2019

32 commodities imported from Cambodia are exempt from tax until the end of 2020

On November 20, 2019, the Government issued Decree 92/2019 / ND-CP on special preferential import tariff schedules to implement the Agreement on bilateral trade promotion between the Government of the Socialist Republic of Vietnam. Vietnameseism and the Government of the Kingdom of Cambodia in the period of 2019-2020.
Accordingly, imported goods originating from the Kingdom of Cambodia named in this List of goods are subject to particularly preferential import tax rates of 0%. Specifically:

Firstly, the group of live poultry, including Gallus domesticus chicken, ducks, geese, geese, turkeys and pheasants.

Second, the butchers and edible by-products group of poultry of heading 01.05, fresh, chilled or frozen.

Thirdly, citrus fruits are fresh or dried like citrus fruits (Citrus limon, Citrus limonum) and lime (Citrus aurantifolia, Citrus latifolia).

Fourth, rice includes paddy for planting, brown rice (Hom Mali rice).

Fifth, bread, pastry, pies, cookies and other cakes, whether or not containing cocoa; holy cakes, capsule capsules used in pharmaceutical industry, sealing water sponge cake, rice paper and similar products ...

This Decree takes effect from January 6, 2020 to the end of December 31, 2020.

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