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 business households and individuals password

- 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.

Customs authorities (where business households and individuals import goods), based on the above documents and the list of business households and individuals supporting investment and planting in Cambodian provinces bordering Vietnam, are issued by the Commission. The People's Committee of the province where business households and individuals reside annually announces, checks and compares with actual imported goods to process import tax exemption for each batch of imported goods, and at the same time confirms " Duty-free goods" on the Import Goods Declaration.

– Monitoring and reconciliation slip (01 copy) for each business household and individual, drawn up each year by the border gate customs authority (according to form 03 specified in Appendix V issued with Circular No. 201/2012/TT-BTC) according to the list of business households and individuals investing and growing in Cambodian provinces bordering Vietnam, announced by the Provincial People's Committee where the business households and individuals reside. year.