On March 20, the Ministry of Industry and Trade (MoIT) issued Circular stipulating the import duty rate of 0 percent in 2012-2013 period to goods originating in Cambodia.
The 0 percent import tax in 2012 is applied to customs declarations registered with the customs offices from February 17 to December 31, 2012.
The 0 percent import tariff in 2013 will be applied to customs declarations registered with customs offices from January 1 to December 31, 2013.
The Circular also states eligibility to enjoy 0 percent import tariff in the tariff quota as belows:
1. Imported goods must have certificates of origin form S (C/O form S) issued by the Ministry of Commerce or authorised agencies of the Cambodia Kingdom.
2. The quantity of goods which enjoy the 0 percent import tax will be calculated by the quantity stated in the import tariff quota minus the imported volume.
3. Vietnamese Rice importers will be allowed to import rice from Cambodia under the quota.
4. Only importers who have import certificate issued by the MoIT are allowed to import dried tobacco leave. The import volume will be subtracted from the import tariff quota stated in the import certificate.
This Circular takes effect from February 17, 2012 to December 31, 2013.