The Circular specifies that import quotas for rice and dried tobacco products originating from Cambodia are entitled to special preferential import tax rates in Viet Nam in 2021 and 2022.

The total amount of import tariff quotas in 2021 and 2022 from Cambodia with rice of all kinds is 300,000 tons per year (for paddy the conversion rate is 2 kg of paddy equal to 1 kg of rice) while the import tariff quotas for dry tobacco leaves is 3,000 tons per year.

In order to enjoy the special preferential import tax rate, the products must have a Certificate of Origin form S (C/O form S) issued by the Ministry of Trade of Cambodia or an authorized agency, and their customs clearance procedures must be conducted at 24 pairs of border gates mentioned in the agreement between the two countries' governments.

For dried tobacco leaves, importers must show a license to import raw tobacco under tariff quotas issued by the Ministry of Industry and Trade in accordance with Decree No. 69/2018/ND-CP dated May 15, 2018 and Circular No. 12/2018/TT-BCT of the Ministry of Industry and Trade.

Circular No. 06/2022/TT-BCT will take effect from April 15 till December 31, 2022. 

According to the Viet Nam Trade Office in Cambodia, Cambodia exported 3.1 million tons of paddy rice to Viet Nam over the first 11 months of 2021, a year-on-year increase of over 75 percent.