According to the decree, zero percent tax will be applied to certain live poultry; fresh or frozen poultry meat; fresh and dried citrus fruits; rice; bread, pastry, biscuit and some kinds of cakes and crackers; consecrated cake and soft gel shells.

To be eligible for the zero percent tariff, products must have certificates of origin in form S issued byCambodia’s authorised agency, and be transported through one of the 24 border gate pairs as listed in the agreement.

The decree also makes clear that rice and dried tobacco leaves will enjoy zero percent tax if they satisfy the above mentioned conditions and the Ministry of Industry and Trade’s regulations on quota for 2016 and 2017.

Normal tax rate will be applied to unprocessed farm produce, including rice and dried tobacco leaves, produced inCambodiawith investment of Vietnamese enterprises.

Meanwhile, agricultural products, including rice and dried tobacco leaves, imported by Vietnamese firms to re-export to other markets, will be regulated by the temporary import-re-export policies of the Vietnamese government and regional and international agreements to which both countries are members.