AT a meeting with officials in Ho Chi Minh City last week, Vietnamese exporters complained of high import tax rates of between 25 and 40 percent imposed by Cambodia, Vietnam News reported Monday. The meeting was aimed at helping firms resolve export difficulties with the Kingdom. Delegates said duties made it difficult for them to compete. The trade ministry said it had sent a list of 32 essential items to the Cambodian government to reconsider import tariffs ahead of negotiations expected for next year, the report said. Vietnam earned US$1.43 billion from exports to Cambodia last year.