The article highlights the dynamic growth of Vietnam's agricultural imports, with the US and Cambodia emerging as the largest exporters of agricultural products to Vietnam, contributing 9.2% and 8.9% of the market share, respectively. The import value of key agricultural products reached 22.5 billion USD, a 54.0% increase from the previous year, driven by significant imports of cotton from the US and cashew nuts from Cambodia. Vietnam's reliance on imported raw materials for its cashew nut processing industry remains high, despite its booming cashew nut exports, which saw a 15.1% value increase in the first nine months of 2021. The Netherlands has emerged as a notable market, importing 82.29% of the Dutch total cashew nut imports in the first seven months of 2021. The article also touches on the concerns regarding tax evasion in the cashew nut imports from Cambodia due to the 0% import tax rate. The future outlook for Vietnam's cashew nut exports is positive, with expectations of further growth in the near term, fueled by increasing demand in traditional and emerging markets.