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
DFDL offers expert Tax & Transfer Pricing solutions across 10 ASEAN jurisdictions. Learn more about our Cambodia office.
