The decree provides details on special preferential tax rates and conditions for being entitled to those rates, including being on the list in Appendix I to the decree, having C/O form S issued by authorised agencies of Cambodia, and being transported through pairs of border gates stipulated in Appendix III to the decree.
Besides, the decree also stipulates tariff and import quotas specifically for rice and unprocessed tobacco leaves originating from Cambodia.
Under the decree, rice products produced with the support of Vietnamese firms, households and individuals in Cambodian provinces bordering Vietnam, upon import into Vietnam, must comply with existing regulations on export and import taxes.
For rice and unprocessed tobacco leaves originating from Cambodia and imported into Vietnam by Vietnamese enterprises for re-export to other markets, the decree mandates adherence to the temporary import and re-export mechanisms established by the Vietnamese Government and relevant regional and global agreements signed by both countries./.
 
Source: en.vietnamplus.vn/special-preferential-import-tariffs-issued-to-boost-vietnamcambodia-trade/276822.vnp