Cambodia - Import Tariffs

There are three types of import duties and taxes in Cambodia:

(1) customs import duties with an ad-valorem rate,

(2) a special tax for certain goods, and

(3) a value added tax (VAT).

All imports are subject to a 10 percent flat VAT, but certain imports receive special preferences, such as under the ASEAN Free Trade Area (AFTA). The following items are exempt from import duties (other than the VAT): agricultural equipment and inputs, school materials and equipment, pharmaceutical products (with HS code 30), and sporting goods. A complete listing of tariff rates can be found in the Customs Tariff of Cambodia 2012 report (*1), which is available for purchase at the General Department of Customs and Excise. The online database of the General Department of Customs and Excise (GDCE) also provides search options for tariff rates by the Eight AHTN code or commercial description.

Additional regulations on tariff rates can be requested electronically through the Ministry of Economy and Finance homepage. General Department of Customs and Excise website(*2) Ministry of Economy and Finance website (*3)




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