The Vietnamese Ministry of Industry and Trade has released Circular 37/2010
According to this circular, 25.000 tons of rice and 3.000 tons of dry tobacco leaves were imported from Cambodia in 2010 (registered at customs from 1/11/2010) and in 2011 will be levied 0% tax. This circular will come into effect from 17/1/2011. For now, it is not known how much tax they implemented before 1/11/2010.