Circular No. 37/2010/TT-BTC dated March 18, 2010 of the Ministry of Finance guiding the issuance, use and management of certificates of personal income tax withholding printed out from computers by income payers

APPLY IMPORT DUTY RATE OF 0% ON THE IMPORT OF GOODS OF CAMBODIAN ORIGIN

On November 02, 2010, the Ministry of Industry and Trade issued the Circular No. 37/2010/TT-BTC on the import of goods  of Cambodian origin at the import duty rate of 0% under 2010 and 2011 import quotas.

2 (two) commodity groups of Cambodian origin including rice and paddy of all kinds; and dried tobacco leaves are applied import quotas with the import duty rate of 0% (zero per cent) for 2010 and 2011.

The import duty rate of 0% for the 2010 import quotas apply to customs declarations registered with customs offices from November 1, 2010, through December 31, 2010. The import duty rate of 0% under the 2011 import quotas will apply to customs declarations registered with customs offices from January 1, 2011, through December 31, 2011.

Imported goods must have a certificate of origin (C/O), form S, issued by a competent authority of the Kingdom of Cambodia. As for dried tobacco leaves, only traders that have a permit for the import of material tobacco issued by the Ministry of Industry and Trade under Circular No. 04/2006/TT-BTM of April 6, 2006, of the Ministry of Trade (now the Ministry of Industry and Trade) may import these goods.