CUSTOMS DUTIES: CAMBODIA TO UNITED STATES

Overview of Customs Duties from Cambodia to United States

Exporting goods from Cambodia to the United States involves navigating a well-established customs framework governed by the U.S. Customs and Border Protection (CBP) agency. The United States maintains one of the world's most accessible import environments, with an "A" ease of importing score and cross-border friendly policies supported by 14 trade agreements. As an exporter from Cambodia, understanding the duty structure, documentation requirements, and regulatory compliance is essential for successful market entry into the second-largest ecommerce market globally.

The U.S. import system is characterized by relatively low average duty rates and favorable landed cost conditions. Unlike many countries, the U.S. does not employ traditional import taxes; instead, it utilizes a state-specific sales tax system for business-to-consumer transactions. All goods imported into the United States are subject to duty regardless of value, as there is no de minimis exemption threshold.

General Duty Rates

Duty rates in the United States are determined by the Harmonized Tariff System (HTS) and vary significantly based on product classification. The following table provides guidance for common product categories exported from Cambodia:

Product Category	Duty Rate	Notes
Books, Music, Video	Varies by HS code	Contact our experts for specific rates
Computer and Consumer Electronics	Varies by HS code	Contact our experts for specific rates
Toys and Hobbies	Varies by HS code	Contact our experts for specific rates
Office Equipment and Supplies	Varies by HS code	Contact our experts for specific rates
Average U.S. Duty Rate	5.63%	Ad Valorem or specific rates apply

Duty is calculated on the FOB (Free on Board) value of imported goods only, excluding shipping, insurance, and other ancillary costs. Rates may be assessed as Ad Valorem (percentage of value) or as specific charges (dollars per unit).

Required Documentation

Proper documentation is critical for customs clearance. The following documents are typically required when exporting from Cambodia to the United States:

• Commercial Invoice detailing product descriptions, quantities, unit prices, and total value
• Packing List identifying contents, weights, dimensions, and packaging details
• Bill of Lading or Airway Bill for ocean or air freight shipments
• Certificate of Origin confirming Cambodian origin of goods
• Harmonized Tariff System (HTS) codes for all products being shipped
• Import License or Permit (if required by product category)
• Product-specific certifications (FDA, FCC, etc., depending on goods)
• Insurance Certificate (if applicable)
• Customs Entry Form (CBP Form 3461 or 7501)

Important Regulations

• No De Minimis Exemption: All imports into the U.S. are subject to duty and tax regardless of shipment value, as the United States has a $0 USD de minimis threshold
• Merchandise Processing Fee (MPF): Non-postal shipments incur an MPF applied regardless of value unless specific exemptions apply
• Sales Tax Compliance: While import taxes are not charged, state-specific sales taxes may apply depending on nexus requirements and destination state
• Product-Specific Requirements: Certain products require additional permits or certifications from agencies including FDA, FCC, CPSC, or USDA
• No Import Registration Required: CBP does not require sellers or importers to register for an import permit or license for general goods
• Accurate Classification: Proper HTS coding is essential to ensure correct duty assessment and avoid penalties

Trade Agreements

The United States maintains 14 active trade agreements that may provide preferential duty rates for qualifying goods. While Cambodia does not have a dedicated bilateral free trade agreement with the United States, Cambodian exporters may benefit from the Generalized System of Preferences (GSP) program, which provides duty-free or reduced-duty access for certain products from designated developing countries.

Exporters should verify whether their specific products qualify for GSP benefits and ensure compliance with rules of origin requirements. Additionally, goods manufactured in Cambodia that meet specific criteria may qualify for preferential treatment under various U.S. trade programs. Consultation with a customs broker or trade expert is recommended to maximize duty savings opportunities.