Under circular No. 05/2012/TT-BCT, the zero percent import tax in 2012is applied to customs declarations registered with customs offices fromFeb. 17 to Dec. 12, 2012.
Meanwhile, the zeropercent import tax in 2013 will apply to customs declarations registeredwith customs offices from Jan. 1 to Dec. 31, 2013.
Imported goods must have certificates of origin form S (C/O form S)issued by the Ministry of Commerce or authorised agencies of Cambodia.
Vietnamese rice importers are allowed to import rice from Cambodia under the quota.
This circular will be valid until December 31, 2013.-VNA