Viet Nam applies special preferential tax rates to Cambodian rice

23/02/2026 04:24 - 41 Views

Viet Nam will apply special preferential import duties on Cambodian rice during the 2025-2026 period, aiming to boost bilateral trade and stabilize supply.

The government has just issued the Special Preferential Import Tariff Schedule between Viet Nam and Cambodia for the period 2025-2026. Accordingly, rice originating from Cambodia will enjoy a special preferential tariff rate if it meets the specified conditions, contributing to promoting bilateral trade and stabilizing the domestic supply of agricultural products.

According to regulations, Cambodian rice is only eligible for preferential tax treatment when: It has a Certificate of Origin Form S issued by a competent authority in Cambodia; and it is cleared through authorized border crossings as listed in the tariff schedule.

For rice imports within the prescribed tariff quota, a special preferential tariff rate will be applied according to the tariff schedule; if the quota is exceeded, the goods will still be treated according to other preferential tariff rates agreed upon by both countries in free trade agreements.

This regulation aims to facilitate import and export activities between Viet Nam and Cambodia, while supporting businesses importing rice in accordance with bilateral trade commitments during the 2025-2026 period.

Source: VTV