Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 4/27/2019
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 2017 report, which is available for purchase at the General Department of Customs and Excise (GDCE).  The online database of the 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
Ministry of Economy and Finance website
 

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.



Cambodia Tariff Rate Quotas Import Duties