AsemconnectVietnam - The Ministry of Industry and Trade is drafting a Circular that will regulate the application of import tariff quotas for two goods, including rice and dried tobacco leaves originating from the Kingdom of Cambodia.

This initiative falls within the framework of the Agreement on Bilateral Trade Promotion for the 2025–2026 period between the governments of Vietnam and Cambodia.
Preferential treatment and origin requirements
Under the draft, the shipments of rice and dried tobacco imported from Cambodia will enjoy a special preferential import duty rate of 0%. This is contingent upon presenting a Certificate of Origin Form S (C/O form S) issued by the competent Cambodian authority.
Detailed quotas and implementation schedule
The specific list of commodity codes and the total tariff quota volumes for 2025 and 2026 will be detailed in Appendix II of the Decree on Special Preferential Import Tariffs. This Decree will be issued by the government to implement the bilateral agreement with Cambodia.
The 2025 quota will apply to declarations registered with customs authorities from the effective date of the Circular until December 31, 2025. Similarly, the 2026 quota will be applicable from January 1, 2026, to December 31, 2026.
Quota allocation and specific requirements
Quota allocation will be managed through an automatic deduction method at the customs office where businesses complete import procedures.
For dried tobacco leaves, businesses will need to obtain an import license under the tariff quota issued by the Ministry of Industry and Trade. This aligns with the regulations set forth in Decree 69/2018/ND-CP and Circular 12/2018/TT-BCT. The specific import volume will be determined by the license and deducted from the total quota eligible for preferential tariffs, ensuring transparent management and facilitating compliance for businesses.
Broader policy implications
This Circular is a concrete step towards actualizing Vietnam-Cambodia bilateral trade support policies. It also provides Vietnamese businesses with more room to import raw materials at lower costs, which is particularly beneficial given the stable demand for raw material supply from Southeast Asia in many food processing and tobacco industries.
Maintaining the 0% duty rate under the quota demonstrates a consistent effort to use tariff tools as a lever to boost trade exchange. This also aligns with Vietnam's international commitments and regional economic integration strategy.
CK
Source: VITIC/ haiquanonline.com.vn