In which, it is proposed to exempt import tax and export tax as prescribed in Clause 23 Article 16 of the Law on Export Tax and Import Tax for 5 cases, including goods which cannot be produced at home and need to be imported for directly use to projects under the program serving social security; Imported goods which cannot be produced at home to overcome consequences of natural disasters, catastrophes or epidemics; Agarwood products are produced from gourd plant and python skin products derived from breeding; Unprocessed agricultural products on the list specified in Appendix VIII issued with this Decree supported by Vietnamese enterprises, households, business households and individuals for investment and planting in the provinces of Cambodia is bordered by Vietnam, imported through the checkpoints within the area of customs operation for use as raw materials for the production of goods in Vietnam and goods exported or imported in other special cases decided by the Prime Minister.
MD