CUSTOMS DUTIES: AFGHANISTAN TO CAMBODIA

Overview of Customs Duties from Afghanistan to Cambodia

Cambodia maintains a structured customs duty system administered by the General Department of Customs and Excise (GDCE). When exporting goods from Afghanistan to Cambodia, exporters must comply with Cambodia's import tariff regulations, value-added tax requirements, and documentation standards. Understanding these requirements is essential for successful trade operations between the two countries.

Cambodia's customs framework includes three primary types of import duties and taxes: customs import duties based on ad-valorem rates, special taxes for designated goods, and a value-added tax (VAT). All imports entering Cambodia are subject to these regulations, though certain goods and trade agreements may provide preferential treatment or exemptions.

General Duty Rates

Cambodia applies varying tariff rates depending on the product classification. The following table outlines duty rates for common product categories:

Product Category	Customs Duty Rate	VAT Rate	Notes
Agricultural Equipment and Inputs	0%	Exempt	Duty and VAT exempt
School Materials and Equipment	0%	Exempt	Duty and VAT exempt
Pharmaceutical Products (HS Code 30)	0%	Exempt	Duty and VAT exempt
Sporting Goods	0%	Exempt	Duty and VAT exempt
General Merchandise	Varies by HS code - contact our experts	10%	Ad-valorem rates apply; consult GDCE database
Used Goods (including used vehicles)	Varies by HS code - contact our experts	10%	Not eligible for preferential zero-percent rates

For a complete and current listing of all tariff rates applicable to specific products, consult the General Department of Customs and Excise website at https://customs.gov.kh/en. The online database provides searchable options by Eight AHTN code or commercial product description.

Required Documents

Exporters from Afghanistan to Cambodia must prepare and submit the following documentation:

• Commercial invoice detailing product description, quantity, unit price, and total value
• Packing list identifying contents and packaging specifications
• Bill of lading or airway bill for shipment tracking
• Certificate of origin confirming goods originate from Afghanistan
• Import license or permit (if required for specific product categories)
• Customs declaration form completed in accordance with GDCE requirements
• Product-specific certifications (health certificates, quality certifications, etc., as applicable)
• Proof of payment of applicable duties and taxes
• Insurance documentation (if goods are insured during transit)

Important Regulations

Exporters must adhere to Cambodia's import regulations and restrictions. Prohibited and restricted imports are enforced by Cambodian customs authorities. All goods must be properly classified according to the Harmonized System (HS) code to determine applicable duty rates and any special taxes.

Value-added tax (VAT) is applied at a flat rate of 10 percent on all imports, with limited exceptions for specific exempted categories. Special taxes may apply to certain goods beyond the standard customs duty and VAT.

The Law on Investment promulgated in 2021 provides eligibility for customs duty exemptions and VAT exemptions for qualifying imports, particularly those related to approved investment projects in Cambodia. Businesses should verify their eligibility for such exemptions through the relevant Cambodian authorities.

Trade Agreements

Cambodia participates in the ASEAN Free Trade Area (AFTA), which provides preferential tariff treatment for goods originating from member states. However, Afghanistan is not an ASEAN member, so goods exported from Afghanistan do not automatically qualify for AFTA preferential rates.

For goods originating from the United States, Cambodia implemented a zero-percent customs duty rate effective August 8, 2025. This preferential treatment applies to U.S.-origin goods consigned directly from the United States to Cambodia, excluding used goods such as used vehicles.

For specific information regarding duty calculations, tariff classifications, and regulatory compliance, contact the General Department of Customs and Excise or consult with a qualified customs broker in Cambodia.