CUSTOMS DUTIES: ANTIGUA AND BARBUDA TO CAMBODIA

Overview of Customs Duties from Antigua and Barbuda to Cambodia

Trade between Antigua and Barbuda and Cambodia is subject to Cambodia's comprehensive customs regulatory framework administered by the General Department of Customs and Excise (GDCE). Exporters from Antigua and Barbuda must understand Cambodia's duty structure, which includes customs import duties, special taxes on certain goods, and value-added tax (VAT). As Antigua and Barbuda is not a signatory to the ASEAN Free Trade Area (AFTA), goods exported from this Caribbean nation do not qualify for preferential tariff treatment available to ASEAN member states. However, understanding Cambodia's tariff classification system and documentation requirements is essential for successful customs clearance.

General Duty Rates and Tax Structure

Cambodia's import duty system comprises three main components:

Tax Type	Rate	Applicability
Value Added Tax (VAT)	10%	Applied to all imports
Customs Import Duties	Varies by HS code	Ad-valorem rates applied based on product classification
Special Tax	Varies	Applied to certain specified goods

Important Note: The specific customs duty rates for goods from Antigua and Barbuda vary by Harmonized System (HS) code classification. For precise tariff information, consult the GDCE tariff database at https://customs.gov.kh/en or use the Customs Info Database tariff look-up tool available on trade.gov.

Duty Exemptions and Special Provisions

Certain categories of goods may qualify for exemption from customs import duties (though VAT still applies):

• Agricultural equipment and inputs
• School materials and equipment
• Pharmaceutical products (HS code 30)
• Sporting goods
• Construction equipment (under specific investment provisions)

Additionally, Cambodia's Law on Investment (promulgated in 2021) provides eligibility for customs duty exemptions and VAT exemptions for qualifying imports of construction equipment and materials under designated investment projects.

Required Documentation for Export

Exporters from Antigua and Barbuda must prepare and submit the following documentation for customs clearance in Cambodia:

• Commercial Invoice (detailing product description, quantity, unit price, and total value)
• Packing List (itemizing contents and packaging specifications)
• Bill of Lading or Airway Bill (proof of shipment)
• Certificate of Origin (establishing country of origin as Antigua and Barbuda)
• Import/Export Declaration Form (completed by importer or customs broker)
• Product specifications and technical documentation (where applicable)
• Health and safety certificates (for food, pharmaceutical, or chemical products)
• Insurance documents (if applicable)

Important Regulations and Restrictions

Exporters must comply with Cambodia's import regulations:

• Prohibited Imports: Certain goods are completely prohibited from importation into Cambodia. Consult the GDCE website for the current list of prohibited items.
• Restricted Imports: Some products require special permits, licenses, or certificates before importation is permitted.
• Labeling and Marking: All imported goods must comply with Cambodian labeling and marking requirements, including product information in Khmer language where required.
• Used Goods: Used goods, including used vehicles, are subject to specific restrictions and higher duties.
• Customs Valuation: Duties are calculated based on the customs value of goods, typically the transaction value including freight and insurance.

Trade Agreements and Preferential Access

Antigua and Barbuda is not a member of the ASEAN Free Trade Area (AFTA), therefore goods from this country do not qualify for the preferential tariff rates available to ASEAN member states. However, Cambodia has established a zero-percent customs duty rate on certain U.S.-origin goods as of August 8, 2025, which may provide reference for understanding Cambodia's trade policy direction. Exporters should verify current trade agreements and any bilateral arrangements that may affect their specific products.

Recommendation: Contact the General Department of Customs and Excise (GDCE) or engage a licensed customs broker in Cambodia for specific tariff rates and compliance requirements applicable to your products.