Decree No. 56/2026/ND-CP on the Special Preferential Tariff Schedule of Vietnam to implement the Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia for the period 2025-2026.

Issuing Authority: GOVERNMENT OF VIET NAM

DECREE
Special Preferential Import Tariff Schedule of Viet Nam for Implementing
The Bilateral Trade Facilitation Agreement between the Government of
the Socialist Republic of Viet Nam and the Government of the Kingdom of Cambodia
Period 2025 - 2026

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

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

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

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

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

To implement the Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Viet Nam and the Government of the Kingdom of Cambodia for the period 2025 - 2026;

At the proposal of the Minister of Finance;

The Government promulgates this Decree on the Special Preferential Import Tariff Schedule of Viet Nam for Implementing the Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Viet Nam and the Government of the Kingdom of Cambodia for the period 2025 - 2026.

Article 1. Scope of Regulation

This Decree stipulates the special preferential import tariff rates and conditions for enjoying such rates under the Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Viet Nam and the Government of the Kingdom of Cambodia for the period 2025 - 2026 (hereinafter referred to as the Vietnam-Cambodia Agreement for the period 2025 - 2026).

Article 2. Applicability

1. Taxpayers as prescribed by the Law on Export Duties and Import Duties.

2. Customs authorities, customs officers.

3. Organizations and individuals having rights and obligations related to imported goods originating from the Kingdom of Cambodia.

Article 3. Special Preferential Import Tariff Schedule; List of Imported Goods Subject to Tariff Quotas and List of Authorized Border Gates

Attached to this Decree:

1. Appendix I - Special Preferential Import Tariff Schedule of Viet Nam for Implementing the Vietnam-Cambodia Agreement for the period 2025 - 2026.

2. Appendix II - List of Imported Goods Subject to Tariff Quotas of Viet Nam for Implementing the Vietnam-Cambodia Agreement for the period 2025 - 2026.

3. Appendix III - List of Authorized Border Gates for Clearing Goods Entitled to Special Preferential Import Tariff Rates under the Vietnam-Cambodia Agreement for the period 2025 - 2026.

Article 4. Conditions for Applying Special Preferential Import Tariff Rates

Imported goods entitled to special preferential import tariff rates of Viet Nam for implementing the Vietnam-Cambodia Agreement for the period 2025 - 2026 must meet the following conditions:

1. Belong to the Special Preferential Import Tariff Schedule for Implementing the Vietnam-Cambodia Agreement for the period 2025 - 2026 as set out in Appendix I attached to this Decree.

2. Possess a Certificate of Origin Form S (C/O form S) issued by the competent authority of the Kingdom of Cambodia.

3. Be cleared through border gates specified in Appendix III attached to this Decree.

Article 5. Tariff Rates and Tariff Quotas for Rice and Dried Tobacco Leaves Originating from the Kingdom of Cambodia

1. Rice and dried tobacco leaves listed in Appendix I attached to this Decree, if meeting the conditions stipulated in Article 4 of this Decree and the regulations of the Ministry of Industry and Trade regarding importation under tariff quotas under the Vietnam-Cambodia Agreement for the period 2025 - 2026, shall be entitled to the special preferential import tariff rates specified in Appendix I, within the quantity limits specified in Appendix II attached to this Decree.

2. For rice: In cases where rice is imported beyond the quantity limits specified in Appendix II attached to this Decree (referred to as over-quota imports), the quantity of over-quota imports shall be subject to special preferential import tariff rates of Free Trade Agreements to which both Viet Nam and Cambodia are members, provided that they meet the conditions stipulated in relevant Decrees on Special Preferential Import Tariff Schedules; or shall be subject to preferential import tariff rates as prescribed in government regulatory documents on Export Tariff Schedules, Preferential Import Tariff Schedules, Lists of Goods and Absolute Tariffs, Compound Tariffs, Import Tariffs outside Tariff Quotas, and amendments and supplements thereto (if any).

3. For dried tobacco leaves:

a) In cases where the quantity of dried tobacco leaves imported exceeds the quantity limits specified in Appendix II attached to this Decree but still falls within the total quota under the WTO and meets the conditions stipulated in government regulatory documents on tariff quotas in Viet Nam, the quantity exceeding the quota shall be subject to preferential import tariff rates as prescribed in government regulatory documents on Export Tariff Schedules, Preferential Import Tariff Schedules, Lists of Goods and Absolute Tariffs, Compound Tariffs, Import Tariffs outside Tariff Quotas, and amendments and supplements thereto (if any).

b) In cases where the quantity of dried tobacco leaves imported exceeds the quantity limits specified in Appendix II attached to this Decree and falls outside the total quota under the WTO, the quantity exceeding the quota shall be subject to import tariffs outside the quota for dried tobacco leaves as prescribed in government regulatory documents on Export Tariff Schedules, Preferential Import Tariff Schedules, Lists of Goods and Absolute Tariffs, Compound Tariffs, Import Tariffs outside Tariff Quotas, and amendments and supplements thereto (if any).

The quantities of rice and dried tobacco leaves imported under the circumstances specified in points a and b of this clause shall not be counted towards the quota quantities of the respective items specified in Appendix II attached to this Decree:

a) Rice produced in Cambodia by Vietnamese investment and imported back to Viet Nam shall be governed by the current laws.

b) Rice and dried tobacco leaves originating from Cambodia imported by Vietnamese enterprises for re-export to other markets shall be implemented according to the temporary import for re-export mechanism of the Socialist Republic of Viet Nam and regional and international agreements to which both parties are signatories.

Article 6. Effective Date

1. This Decree takes effect from the date of issuance until December 31, 2026.

2. For customs declarations for goods listed in Appendix I attached to this Decree registered from April 28, 2025 to before the effective date of this Decree, if they meet the conditions to enjoy the preferential import tariff rate specified in this Decree and have paid taxes at a higher rate, then the customs authority shall handle the excess tax payment according to the laws on tax administration.

Article 7. Responsibility for Implementation

The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals are responsible for implementing this Decree.

Article 1. Scope of Regulation

This Decree stipulates the preferential import tariff rates and the conditions for enjoying such rates under the Bilateral Trade Facilitation Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Kingdom of Cambodia for the period 2025-2026 (hereinafter referred to as the Vietnam-Cambodia Agreement for the period 2025-2026).

Article 2. Applicability

1. Taxpayers as prescribed by the Law on Export Duties and Import Duties.

2. Customs authorities, customs officers.

3. Organizations and individuals with rights and obligations related to imported goods originating from the Kingdom of Cambodia.

Article 3. Special Preferential Import Tariff Schedule; List of Imported Goods Subject to Tariff Quotas and List of Border Gates Permitted for Clearance

Attached to this Decree:

1. Appendix I - Special Preferential Import Tariff Schedule of Vietnam to implement the Vietnam-Cambodia Agreement for the period 2025-2026.

2. Appendix II - List of Imported Goods Subject to Tariff Quotas of Vietnam to implement the Vietnam-Cambodia Agreement for the period 2025-2026.

3. Appendix III - List of Border Gates Permitted for Clearance of Goods Enjoying Special Preferential Import Tariff Rates under the Vietnam-Cambodia Agreement for the period 2025-2026.

Article 4. Conditions for Applying Special Preferential Import Tariff Rates

Imported goods subject to special preferential import tariff rates of Vietnam to implement the Vietnam-Cambodia Agreement for the period 2025-2026 must satisfy the following conditions:

1. They belong to the Special Preferential Import Tariff Schedule to implement the Vietnam-Cambodia Agreement for the period 2025-2026 as listed in Appendix I attached to this Decree.

2. They have a Certificate of Origin Form S (C/O form S) issued by the competent authority of the Kingdom of Cambodia.

3. They are cleared through border gates specified in Appendix III attached to this Decree.

Article 5. Tariff Rates and Tariff Quotas for Rice and Dried Tobacco Leaves Originating from the Kingdom of Cambodia

1. Rice and dried tobacco leaves listed in Appendix I attached to this Decree, if they meet the conditions stipulated in Article 4 of this Decree and the regulations of the Ministry of Industry and Trade regarding importation under tariff quotas under the Vietnam-Cambodia Agreement for the period 2025-2026, shall be entitled to the special preferential import tariff rates listed in Appendix I, within the quantity limits specified in Appendix II attached to this Decree.

2. For rice: In cases where rice is imported beyond the quantity limits specified in Appendix II attached to this Decree (referred to as over-quota imports), the quantity of over-quota imports shall be subject to the special preferential import tariff rates of Free Trade Agreements to which both Vietnam and Cambodia are members, provided that the conditions stipulated in the relevant Decrees on Special Preferential Import Tariff Schedules are met; or it may be subject to the preferential import tariff rates prescribed in the Government’s regulatory documents on Export Tariff Schedules, Preferential Import Tariff Schedules, Lists of Goods and Absolute Tariffs, Compound Tariffs, Import Tariffs outside Tariff Quotas, and amendments and supplements thereto (if any).

3. For dried tobacco leaves:

a) In cases where the quantity of dried tobacco leaves imported exceeds the quantity limits specified in Appendix II attached to this Decree but remains within the total quota under the WTO and satisfies the conditions stipulated in the regulatory documents of Vietnam on tariff quotas, the quantity exceeding the quota shall be subject to the preferential import tariff rates prescribed in the Government’s regulatory documents on Export Tariff Schedules, Preferential Import Tariff Schedules, Lists of Goods and Absolute Tariffs, Compound Tariffs, Import Tariffs outside Tariff Quotas, and amendments and supplements thereto (if any).

b) In cases where the quantity of dried tobacco leaves imported exceeds the quantity limits specified in Appendix II attached to this Decree and falls outside the total quota under the WTO, the import tariff rate outside the quota for dried tobacco leaves shall be applied according to the Government’s regulatory documents on Export Tariff Schedules, Preferential Import Tariff Schedules, Lists of Goods and Absolute Tariffs, Compound Tariffs, Import Tariffs outside Tariff Quotas, and amendments and supplements thereto (if any).

4. The quantities of rice and dried tobacco leaves imported under the circumstances specified in points a and b of this clause shall not be counted towards the quantity limits of the corresponding goods specified in Appendix II attached to this Decree:

a) Rice produced in Cambodia by Vietnamese investment and imported back to Vietnam shall be governed by the current laws.

b) Rice and dried tobacco leaves originating from Cambodia imported by Vietnamese enterprises for re-export to other markets shall be carried out according to the temporary import for re-export mechanism of the Socialist Republic of Vietnam and regional and international agreements to which both parties are signatories.

Article 6. Effective Date

1. This Decree takes effect from the date of issuance until December 31, 2026.

2. For customs declarations for goods listed in Appendix I attached to this Decree registered from April 28, 2025 to before the effective date of this Decree, if they meet the conditions to enjoy the preferential import tariff rate specified in this Decree and have paid taxes at a higher rate, then the customs authority shall handle the excess tax payment according to the laws on tax administration.

Article 7. Responsibility for Implementation

The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals shall be responsible for implementing this Decree.

To be sent to:

Central Party Committee Secretariat;

Prime Minister, Deputy Prime Ministers of the Government;

Ministries, ministerial-level agencies, government-affiliated agencies;

Provincial People's Councils, People's Committees under central cities;

Central Office and various Party Committees;

Office of the General Secretary;

Office of the State President;

National Assembly Ethnic Committee and National Assembly Committees;

National Assembly Office;

Supreme People's Court;

Supreme People's Procuracy;

Vietnam Fatherland Front Central Committee;

Central agencies of political-social organizations;

VPCP: Vice Chairman, Deputy Chairmen, Assistant to the Prime Minister, General Directors of the Departments, Bureaus, and units directly under them, Official Gazette;

Luru: VT, KTTH (2). 70 (Attached to Decree No. 56/2026/NĐ-CP on February 12, 2026 of the Government)

Appendix I
SPECIAL PREFERENCE IMPORT COMMODITY LIST OF VIETNAM
TO IMPLEMENT THE VIETNAM-CAMBODIA AGREEMENT
PERIOD 2025-2026

Notes and general rules explaining the classification of goods are carried out based on the Vietnamese Export and Import Goods List according to the Harmonized System of Description and Coding of Goods of the World Customs Organization.

The "Goods Code" column and the "Goods Description" column are established based on the Vietnamese Export and Import Goods List according to the ASEAN Harmonized Tariff Nomenclature 2022 (AHTN 2022) and detailed according to the 8-digit code level. The symbol (*) indicates goods subject to tariff quotas as stipulated in Article 5 of the Decree.

Column "Vietnam-Cambodia Tax Rate (%)": Special preferential import tax rate of Vietnam to implement the Vietnam-Cambodia Agreement period 2025-2026, applicable for different periods, including:

2025: Tax rate applied from April 28, 2025 to December 31, 2025.

2026: Tax rate applied from January 1, 2026 to December 31, 2026.

Appendix II
LIST OF IMPORTED GOODS SUBJECT TO VIETNAM'S QUOTA TAX RATES TO IMPLEMENT THE VIETNAM-CAMBODIA AGREEMENT PERIOD 2025-2026
(Attached to Decree No. 56/2026/NĐ-CP

dated February 12, 2026 of the Government)

Note: Conversion ratio: 02 kg of paddy = 01 kg of rice.

Appendix III
LIST OF CUSTOMS CLEARANCE LEVELS FOR GOODS WITH SPECIAL PREFERENTIAL IMPORT TAX RATES
UNDER THE VIETNAM-CAMBODIA AGREEMENT
PERIOD 2025-2026
(Attached to Decree No. 56/2026/NĐ-CP

dated February 12, 2026 of the Government)

dated February 12, 2026 of the Government)