Procedures for import tax exemption and not subject to value added tax for unprocessed agricultural products that are supported by Vietnam for investment, grown in Cambodia and imported back home by enterprises

- Decree No 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control;

– Circular no 38/2015/TT-BTC March 25, 2015 of the Ministry of Finance regulations on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods;

– Circular no 201/2012/TT-BTC dated November 16, 2012 of the Ministry of Finance guiding tax policies for unprocessed agricultural products invested by Vietnam and grown in Cambodia imported into the country.

– Document confirming investment permission from the competent authority in Cambodia where the Vietnamese enterprise invests: Submit 01 photocopy with 01 Vietnamese translation stamped and certified by the enterprise;

– Contract or Agreement signed with the Cambodian side on supporting investment, growing and receiving agricultural products, clearly stating the amount of money and goods invested in each field and the corresponding quantity, type and value. The price of each type of agricultural product that will be harvested. When carrying out procedures to import agricultural products, businesses must submit a photocopy and present the original of the Contract or Agreement signed with the Cambodian side on investment support, growing and receiving the above agricultural products to the Customs authority. (where the unit carries out import procedures) for comparison: Submit 01 photocopy;

– Documents related to investment support and agricultural product growing in Cambodian provinces bordering Vietnam (if any).