Tax & Transfer Pricing
June 09 2025

Cambodia–Vietnam Bilateral Agreement Brings Mutual Tariff Relief and Streamlined Customs Procedures

On 28 April 2025, the Governments of the Kingdom of Cambodia and the Socialist Republic of Vietnam signed a new Arrangement on Bilateral Trade Enhancement (“Bilateral Agreement”), reaffirming their shared commitment to deepening economic cooperation and facilitating cross-border trade.

To support the implementation of the Bilateral Agreement, Cambodia’s Ministry of Commerce issued Notification No. 1712 on 3 June 2025, which formally initiates the application of the Bilateral Agreement’s provisions for 2025–2026.

DFDL Cambodia has summarized the key aspects of the Bilateral Agreement into three main points:

  • What are the key benefits for the Cambodian market?
  • What are the key benefits for Cambodian exporters?
  • What are the key benefits for Cambodian importers?

Click ‘Download‘ to read the full briefing outlines the 3 main points above and the two annexes detailing the goods and commodities eligible for Special Preferential Import Duty between the two countries.

Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd, a member of DFDL and licensed as a Cambodian tax agent under license number – TA201701018