Decree 56/2026/ND-CP Special Preferential Import Tariff to implement 2025-2026 Vietnam-Cambodia Arrangement

DECREE

On Vietnam’s Special Preferential Import Tariff to implement the Arrangement on Bilateral Trade Enhancement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia in the 2025-2026 period

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on Import Duty and Export Duty No. 107/2016/QH13, amended and supplemented under Law No. 90/2025/QH15;

Pursuant to the Law on Tax Administration No. 38/2019/QH14, amended and supplemented under Law No. 56/2024/QH15;

Pursuant to the Law on Customs No. 54/2014/QH13, amended and supplemented under Law No. 90/2025/QH15;

Pursuant to the Law on Treaties No. 108/2016/QH13;

To implement the Arrangement on Bilateral Trade Enhancement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia in the 2025-2026 period;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree on Vietnam’s Special Preferential Import Tariff to implement the Arrangement on Bilateral Trade Enhancement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia in the 2025-2026 period.

Article 1. Scope of regulation

This Decree provides for special preferential import duty rates and conditions for imported goods to be eligible for special preferential import duty rates under the Arrangement on Bilateral Trade Enhancement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia in the 2025-2026 period (below referred to as the 2025-2026 Vietnam-Cambodia Arrangement).

Article 2. Subjects of application

1. Duty payers as defined in the Law on Import Duty and Export Duty.

2. Customs offices and customs officers.

3. Organizations and individuals that have rights and obligations relating to imports originating from the Kingdom of Cambodia.

Article 3. Special Preferential Import Tariff; List of tariff quota-based imported goods and List of pairs of border gates permitted to carry out customs clearance

To promulgate together with this Decree:

1. Appendix I - Vietnam’s Special Preferential Import Tariff to implement the 2025-2026 Vietnam-Cambodia Arrangement.

2. Appendix II - Vietnam’s List of tariff quota-based imported goods to implement the 2025-2026 Vietnam-Cambodia Arrangement.

3. Appendix III - List of pairs of border gates through which customs clearance is allowed for commodity items eligible for special preferential import duty rates under the 2025-2026 Vietnam-Cambodia Arrangement.

Article 4. Conditions for imports to be eligible for special preferential import duty rates

To be eligible for Vietnam’s special preferential import duty rates to implement the 2025-2026 Vietnam-Cambodia Arrangement, imported goods must fully satisfy the following conditions:

1. Being on the Special Preferential Import Tariff to implement the 2025-2026 Vietnam-Cambodia Arrangement provided in Appendix I to this Decree.

2. Being accompanied by a certificate of origin (C/O), Form S, issued by a competent authority of the Kingdom of Cambodia.

3. Being cleared from customs procedures through the pairs of border gates provided in Appendix III to this Decree.

Article 5. Import duty rates and tariff quotas applicable to rice and dried tobacco leaves originating in the Kingdom of Cambodia

1. Rice and dried tobacco leaves listed in Appendix I to this Decree will, if satisfying the conditions specified in Article 4 of this Decree and complying with the Ministry of Industry and Trade’s regulations on tariff quota-based import under the 2025-2026 Vietnam-Cambodia Arrangement, be eligible for the special preferential import duty rates specified in Appendix I according to the import quota volumes specified in Appendix II to this Decree.

2. For rice items: In case rice items are imported in excess of the quota volumes specified in Appendix II to this Decree, the excessive volume of imported goods will be eligible for the special preferential import duty rates specified in the Free Trade Agreements to which both Vietnam and Cambodia are contracting parties (if fully satisfying the conditions specified in the relevant Decrees on Special Preferential Import Tariffs), or will be eligible for preferential import duty rates specified in the Government’s legal documents on the Export Tariff, Preferential Import Tariff and List of commodity items and their specific duty rates, combined duty rates and out-of-quota duty rates, and revising documents (if any).

3. For dried tobacco leaves:

a) In case the imported volumes of dried tobacco leaves exceed the quota volumes specified in Appendix II to this Decree but remain within the total quota volumes set by the WTO and satisfy the conditions specified in Vietnam’s legal documents on tariff-rate quotas, such excessive volumes will be eligible for preferential import duty rates specified in the Government’s legal documents on the Export Tariff, Preferential Import Tariff and List of commodity items and their specific duty rates, combined duty rates and out-of-quota duty rates, and revising documents (if any).

b) In case the imported volumes of dried tobacco leaves exceed the quota volumes specified in Appendix II to this Decree and fall beyond the total quota volumes set by the WTO, the out-of-quota import duty rates applicable to dried tobacco leaves specified in the Government’s legal documents on the Export Tariff, Preferential Import Tariff and List of commodity items and their specific duty rates, combined duty rates and out-of-quota duty rates, and revising documents (if any) shall apply.

4. The imported volumes of rice and dried tobacco leaves mentioned in the cases specified at Points a and b of this Clause shall not be included in the quota volumes of the relevant commodity items specified in Appendix II to this Decree:

a) For items of rice cultivated in Cambodia's territory with investment of Vietnamese entities, which are imported into Vietnam, the current regulations on import duty and export duty shall apply.

b) For items of rice and dried tobacco leaves originating in Cambodia, which are imported into Vietnam by Vietnamese enterprises for re-export to other markets, the mechanism of temporary import for re-export provided by the Government of the Socialist Republic of Vietnam and regional and international agreements which the two countries have acceded to or signed, shall apply.

Article 6. Effect

1. This Decree takes effect from the date of its signing to the end of December 31, 2026.

2. For customs declarations of the commodity items specified in Appendix I to this Decree which were registered in the period from April 28, 2025, to the date before this Decree takes effect, if the goods items stated in such declarations fully satisfy the conditions to be eligible for the special preferential import duty rates specified in this Decree and duties on such goods items have been paid at higher rates, customs offices shall handle the overpaid duty amounts in accordance with the law on tax administration.

Article 7. Implementation responsibility

Ministers, heads of ministerial-level agencies, heads of the government-attached agencies, Chairpersons of People's Committees of provinces and centrally-run cities, and concerned organizations and individuals shall implement this Decree.

Appendix I

VIETNAM’S SPECIAL PREFERENTIAL IMPORT TARIFF TO IMPLEMENT THE 2025-2026 VIETNAM-CAMBODIA ARRANGEMENT

(Attached to the Government’s Decree No. 56/2026/ND-CP
dated February 12, 2026)

Notes and general rules explaining the classification of goods are made according to the List of Vietnam's imports and exports based on the Harmonized Commodity Description and Coding System of the World Customs Organization.

The column “Heading” and the column “Description” are developed on the basis of the List of Vietnam’s Exports and Imports in accordance with the ASEAN Harmonized Tariff Nomenclature 2022 (AHTN 2022), and are specified to the 8-digit codes. Symbol (*) refers to items applied tariff quotas specified in Article 5 of this Decree.

Column “Vietnam-Cambodia duty rate (%)”: Vietnam’s special preferential import duty rates to implement the 2025-2026 Vietnam-Cambodia Arrangement, applicable for different periods, including:

- 2025: Duty rates to be applied from April 28, 2025, to the end of December 31, 2025.

- 2026: Duty rates applicable from January 1, 2026, to the end of December 31, 2026.

Appendix II

VIETNAM’S LIST OF TARIFF QUOTA-BASED IMPORTED GOODS TO IMPLEMENT THE 2025-2026 VIETNAM-CAMBODIA ARRANGEMENT

(Attached to the Government’s Decree No. 56/2026/ND-CP
dated February 12, 2026)

Note Exchange ratio: 02 kg of rice in the husk = 01 kg of rice.