On December 05, 2016, the Ministry of Industry and Trade issued the Circular No. 28/2016/TT-BCT providing for importation according to tariff quota of 2016 and 2017 with special preferential import duty rate of 0% applicable to goods of Cambodian origin.
In particular, in 2017, The import tariff quota with the special preferential import duty rate of 0% applies to rice and dried tobacco of Cambodian origin. Imported goods must have the Certificate of Origin form S issued by the Ministry of Trade of the Kingdom of Cambodia or an authority according to regulations and be granted customs clearance through the border gates. Dried tobacco shall be imported only by Vietnamese traders with the licenses for importing material tobacco under the tariff quota. The amount of imports shall be subtracted from the import tariff quota according to the license issued by the Ministry of Industry and Trade.
This Circular takes effect on the signing date.
Source: http://english.luatvietnam.vn/default.aspx?tabid=720
