Rather than business enterprises, households and individuals are also exempt from import duties when importing unprocessed agricultural products from Cambodia.
This new content is defined in Circular 201/2012/TT-BTC guiding the tax policy for unprocessed agricultural products that Vietnam support investment and growing in Cambodia.
In addition, the list of exempting goods and code in this case also be amended, supplemented, issued in the Appendix.
Circular takes effect from December 31st 2012, replacing Circular 61/2006/TT-BTC and Circular 16/2011/TT-BTC.
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