The zero tax rate will be applied to selected products imported from Cambodia including shrimp, crab, vegetables, fruit and coffee, according to Circular 68 from the Ministry of Finance.

To benefit from the zero tax rate, products must have Certificate of Origin Form S issued by juridical Cambodian offices and they need to pass through border gates agreed between the Vietnam 's Ministry of Industry and Trade and the Cambodia 's Ministry of Commerce.

The new regulations will come into force on October 1. /.