These groups of products include meat, lemon, rice, cakes, raw tobacco leaves, plastic products, boxes, textiles and bicycles.

According to the agreement, there are three appendixes:

Appendix I is about goods originated from Cambodia exporting to Vietnam which will enjoy zero per cent import tax.

Appendix II lists pairs of border gates allowing import clearance of preferential goods.

Appendix III is about goods categories applying quotas imported from Cambodia.

To enjoy the zero percentage tariff, imported goods originating from Cambodia will have to meet requirements, such as having certificates of origin licensed by Cambodian authorities and are imported with customs clearance through 24 regulated pairs of border gates.

Additionally, for rice and dried tobacco leaves, these groups of products will enjoy tax exemptions with quotas imposed. If exceeding the regulated quotas, preferential tariffs under other agreements will be applied for them.

For farm produce, unprocessed farm produce including rice and dried tobacco leaves, which are invested by Vietnam and grown in Cambodia and then imported to Vietnam, are applied under provisions of current law of export and import tax.

Agricultural products originating from Cambodia, imported by Vietnamese enterprises and exported to other markets will follow the temporary import and re-export mechanism of the Vietnamese and regional and international agreements signed by the two sides. 

Source: http://www.nationmultimedia.com/news/business/aec/30302022