The Ministry of Industry and Trade plans to apply a 0% tax rate on dried tobacco leaves and rice imported from Cambodia.

This is a step to concretize the Agreement on promoting bilateral trade between Vietnam and Cambodia signed on April 28, 2025.

The Ministry of Industry and Trade is seeking comments on the draft Circular regulating import tariff quotas for dried tobacco leaves and rice originating from Cambodia for the period 2025-2026. Illustration photo/Source: VGP

Accordingly, the content of the draft Circular stipulates that import tax quotas for dry tobacco leaves and rice originating from Cambodia will be subject to a special preferential import tax of 0% when imported into Vietnam in 2025 and 2026. The subjects of application are traders who need to import according to tariff quotas and related organizations and individuals.

The 2025 tariff quota will be applied to declarations registered with the Customs authority from the effective date to December 31, 2025. For 2026, the quota will be applied from January 1 to December 31, 2026. Imported goods must have a certificate of origin form S (C/O form S) issued by the competent authority of Cambodia.

For dried tobacco leaves, traders need an import license issued by the Ministry of Industry and Trade according to the provisions of Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government and Circular No. 12/2018/TT-BCT dated June 15, 2018 of the Minister of Industry and Trade.

This Circular is expected to take effect from 2025 to December 31, 2026. The Ministry of Industry and Trade is currently publishing the draft on its electronic information portal to widely collect comments from relevant agencies, organizations and individuals to complete the document before officially promulgating it.

Source: https://baogialai.com.vn/bo-cong-thuong-du-kien-ap-thue-suat-0-cho-la-thuoc-la-kho-va-gao-nhap-khau-tu-campuchia-post324001.html