VN–Cambodia tariff 2026: preferential import duty & C/O
Vietnam – Cambodia Bilateral Trade Enhancement Arrangement
Top HS codes with the biggest duty savings under VN–Cambodia
| HS code | Description | MFN | VN–Cambodia | Difference |
|---|---|---|---|---|
| 02071100 | Not cut in pieces, fresh or chilled | 40% | 0% | −40 pts |
| 02071200 | Not cut in pieces, frozen | 40% | 0% | −40 pts |
| 02071300 | Cuts and offal, fresh or chilled | 40% | 0% | −40 pts |
| 08059000 | Other | 40% | 0% | −40 pts |
| 02071410 | Wings | 20% | 0% | −20 pts |
| 02071430 | Livers | 20% | 0% | −20 pts |
| 02071491 | Mechanically deboned or separated meat | 20% | 0% | −20 pts |
| 02071499 | Other | 20% | 0% | −20 pts |
| 08055010 | Lemons (Citrus limon, Citrus limonum) | 20% | 0% | −20 pts |
| 08055020 | Limes (Citrus aurantifolia, Citrus latifolia) | 20% | 0% | −20 pts |
Based on the 2026 tariff schedule, excluding quota-restricted lines. Data is for reference only.
Does your shipment qualify for VN–Cambodia?
Have an Avenir expert check the rules of origin & C/O form - free of charge.
Rules of origin to know
- A bilateral arrangement renewed on a ~2-year cycle - the current period 2025–2026 under Decree 56/2026/NĐ-CP expires 31/12/2026: watch for the renewal instrument for the next period.
- DUAL condition: a Form S C/O AND importation through the border-gate pairs listed in Annex III of the Decree - using the wrong gate forfeits the preference even with a valid C/O.
- Scope is mainly agricultural (rice, dried tobacco leaf under quota, cassava...) - many lines are 0% even deeper than ATIGA.
Steps to claim VN–Cambodia preferential duty
- 1Determine the 8-digit HS code
Use Avenir’s HS lookup tool or ask an expert.
- 2Check the line + any quota
Some goods (rice, tobacco leaf) carry quotas under the Decree - beyond quota, you fall back to ATIGA/MFN rates.
- 3Confirm the import border gate is in Annex III
Plan the logistics through the eligible border-gate pairs BEFORE the cargo moves.
- 4Request a Form S C/O
Issued by Cambodia’s Ministry of Commerce; check the format and the goods line.
- 5Declare the C/O on the declaration
Declare at clearance; 1-year supplementary window under Circular 33/2023/TT-BTC.
Post-clearance audit risks & common mistakes
The VN–Cambodia preference is tied to the border-gate list in Annex III of Decree 56/2026/NĐ-CP - cargo through unlisted gates gets no bilateral preference even with a valid Form S.
The arrangement renews in cycles; the current period runs only to 31/12/2026 - citing the old instrument for new shipments is a wrong legal basis.