How to import into Cambodia: duty, VAT and clearance

Short answer

Importing into Cambodia means customs clearance at the General Department of Customs and Excise, a duty calculation on your HS code, a 10% import VAT on the customs value plus freight, insurance, duty and specific tax, and any pre-arrival product assessment your goods need. Most importers get the sequence wrong on their first shipment, not their pricing.

The clearance sequence

A commercial shipment moves through the same sequence every time, and the order matters.

Pre-arrival checks. Before anything ships, check whether your product needs an import licence, a pre-arrival assessment or a certificate of origin. Food, chemicals, pharmaceuticals, electrical and electronic goods are assessed by CamControl before arrival; other sectors need licences from their own ministry.
Commercial documents. Commercial invoice, packing list, transport document, certificate of origin where you claim a preferential rate, and any licence or assessment result.
Arrival and declaration. The goods arrive, the declaration is lodged in the customs system, and the General Department of Customs and Excise assesses the tariff classification, the value and the taxes.
Payment of duty, specific tax and VAT. The declared value is the transaction value; the taxable base for import VAT is broader.
Release and delivery. Once the taxes are paid, the goods are released. Inspect before accepting the container: a short shipment discovered after the carrier has left is expensive to fix.

Only a company that is registered to trade can import and resell. The customs and excise department is the authority on procedure and tariff schedules: customs.gov.kh.

What you actually pay at the border

Three charges stack on a shipment, and the base for each is different.

Charge	How it works	Base
Customs duty	Ad valorem on your tariff classification. Cambodia applies four general rates: 0%, 7%, 15% and 35%.	Customs value (the transaction value)
Specific tax	An excise-type tax on particular goods, charged alongside duty. The rate varies by code; some lines were reduced for 1 January 2026.	Customs value
Import VAT	10% flat on imports.	Customs value, plus insurance and freight, plus duty and specific tax

Two traps. First, a specific duty and a specific tax are different things: "specific duty" in the Law on Customs means a duty per unit of weight, volume or quantity, and it is not the same charge as the specific tax in the table. Second, the VAT base is wider than the duty base, so the tax cost of a low-duty, high-freight product is not proportional to the duty you see on the tariff line.

A practitioner guide from DFDL sets the specific tax range at 3% to 45% and the import VAT base as customs value plus insurance, freight, duty and specific tax. We have not found the specific tax band in a primary tariff schedule, so treat the range as secondary and check your code in the GDCE tariff schedule.

Find your own duty rate

You do not need a consultant to look up your duty rate. The National Trade Repository is the government’s own commodity search, and it maps the AHTN code Cambodia uses to its tariff line.

Find the six or eight digit AHTN code for your product in the National Trade Repository.
Read the general rate, the specific tax if one applies, and the preferential rate if the origin rules are met.
Check the FTA portal for the agreement you want to use and the rule of origin behind it.
Give the code, the origin and the invoice value to your customs broker, and ask them to confirm the calculation in writing before the container sails.

Classification disputes are settled by the General Department of Customs and Excise, not by the broker, so get the determination before you ship rather than after.

Getting a zero or reduced rate

Preferential rates are the largest single line in most landed-cost models, and they are routinely left on the table.

Rules of origin are the hard part. A certificate of origin is not a formality: your product has to meet the origin rule of the agreement you claim, which for textiles and many industrial lines means a defined transformation, not simple assembly. A separate Sub-Decree sets a 40% value rule for general cases.
The certificate comes from the right place. Certificates of origin for preferential treatment are issued under the Ministry of Commerce export and import procedures, not by the supplier.
Check the agreement list before you price. Cambodia has preferential access under the ASEAN agreements, RCEP, and bilateral agreements including the EU, China, Japan, South Korea, India, Australia and New Zealand. The right agreement depends on your origin and your customer’s market.

Sources: the Ministry of Commerce FTA portal and the DFDL Cambodia Customs Guide 2026.

US-origin goods: 0% duty, with two conditions

Prakas No. 632 of the Ministry of Economy and Finance, signed 8 August 2025, gives goods originating in the United States a customs duty rate of zero. It is not unconditional.

Direct consignment. The goods must be transported from the United States to Cambodia without passing through another country, other than transshipment or customs transit. The implementing instruction defines that condition and the proof required.
Used goods are excluded. The Prakas does not cover goods that have been used, or that have been owned by an end user who is not a producer, distributor or dealer. There is a separate definition of used goods for motor vehicles.

The wider trade agreement signed on 26 October 2025 between the United States and Cambodia carries the same treatment into treaty form, and Cambodia committed to eliminate tariffs on 100% of US industrial and agricultural products. That is 100% of tariff lines rather than 100% of import value, and used goods stay excluded under the treaty schedule as well.

Sources: Prakas 632, GDCE Instruction 3724 and the USTR fact sheet.

Where shipments go wrong

Declared value. The duty base is the transaction value. Under-declaring is a penalty, not a saving, and the department compares values across declarations.
Unregistered importers. If a personal-effects shipment is used to bring in commercial quantities, the consignment can be held and re-valued.
Missing pre-arrival approval. Regulated goods held at the border accrue storage and can be re-exported at your cost.
Assuming the broker’s arithmetic. Ask for the duty calculation in writing, per shipment, and check the code against the tariff schedule yourself.
Ignoring the origin rule. A preferential rate claimed without meeting the rule is a liability, not a discount.

Questions investors ask

What are the import duty rates in Cambodia?

Cambodia applies four general ad valorem rates: 0%, 7%, 15% and 35%, depending on the tariff classification of your product. A specific tax also applies to certain goods, and 10% import VAT is charged on the customs value plus freight, insurance, duty and specific tax.

How do I find the duty rate for my product?

Look up the AHTN code for your product in the National Trade Repository, then read the general rate, any specific tax and the preferential rate that applies to your origin. Give the code, origin and invoice value to a licensed customs broker and ask for the calculation in writing before the shipment leaves.

Do I need a licence to import my product?

It depends on the sector. Food, chemicals, pharmaceuticals, and electrical and electronic goods are subject to pre-arrival assessment by CamControl, and other products need licences or registration from the relevant ministry. Check the KHMERSME licence checklist for your activity before you ship.

Can I get zero duty on US goods?

Yes, under Prakas No. 632 of 8 August 2025, but only if the goods originate in the United States, are directly consigned to Cambodia, and are not used goods. The implementing instruction sets out the evidence and the used-goods definition.

How do I claim a preferential tariff under RCEP or ASEAN?

Your product must meet the origin rule of the agreement you claim, which for many industrial lines means a defined transformation rather than simple assembly, and you need a certificate of origin issued under the Ministry of Commerce export and import procedures. The FTA portal lists the rates and the conditions.

Who can import and resell in Cambodia?

A company registered to trade. A company incorporated through the Ministry of Commerce comes with import and export capability; personal shipments are for personal effects, and using them to bring in commercial quantities risks the consignment being held and re-valued.

How long does customs clearance take?

It varies with the product, the documentation and whether pre-arrival assessment is needed. We publish the sequence and the official sources rather than a number, because a single figure would not be true across products. A licensed broker will give you a per-shipment estimate once the code and documents are settled.

What happens if the declared value is wrong?

The duty and VAT are assessed on the transaction value, and under-declaring exposes you to penalties and to re-valuation by the customs department, which compares declarations. The saving is temporary; the liability is not.

Official tools to use alongside this guide

Sources

General information only, not legal, tax or investment advice. Laws, rules and figures change. Confirm the current position with licensed Cambodian professionals before acting.

How to import into Cambodia: clearance, duty, VAT and licences