CUSTOMS DUTIES: UNITED STATES TO CAMBODIA

Overview of Customs Duties: United States to Cambodia

Cambodia has established a favorable trade environment for U.S. exporters following significant regulatory changes. As of August 8, 2025, the Cambodian government implemented a zero-percent customs duty rate on U.S.-origin goods, representing a substantial opportunity for American businesses. This preferential treatment applies to goods that originate from the United States and are consigned directly from the United States to Cambodia. However, exporters must understand that while customs duties may be eliminated, other taxes and regulations still apply to all imports entering Cambodia.

The Cambodian customs system operates under the General Department of Customs and Excise (GDCE), which administers tariffs, special taxes, and value-added tax (VAT) collections. All imports remain subject to a 10 percent flat VAT, regardless of duty status. Additionally, certain product categories may face special taxes or restrictions that exporters must consider when planning shipments.

General Duty Rates

Product Category	Customs Duty Rate	VAT Rate	Notes
U.S.-Origin Goods (General)	0%	10%	Direct shipment from United States; excludes used goods
Used Goods (including used vehicles)	Varies by HS code - contact our experts	10%	Not eligible for zero-percent duty preference
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
Other Products	Varies by HS code - contact our experts	10%	Consult GDCE tariff database for specific rates

Required Documentation

• Commercial Invoice detailing product description, value, and origin
• Packing List with detailed contents and weights
• Bill of Lading or Airway Bill for transportation
• Certificate of Origin confirming U.S. origin of goods
• Import Declaration Form (as required by Cambodian customs)
• Product-specific documentation (e.g., health certificates for agricultural products, licenses for controlled items)
• Proof of direct shipment from the United States (for zero-duty eligibility)
• Any applicable permits or licenses required by Cambodian authorities

Important Regulations

Direct Shipment Requirement: To qualify for the zero-percent customs duty rate, goods must originate from the United States and be consigned directly to Cambodia. Goods that are transshipped through third countries may not qualify for this preferential treatment.

Value-Added Tax: All imports are subject to a mandatory 10 percent VAT, even when customs duties are waived. This tax is calculated on the customs value of the goods plus any applicable duties.

Special Tax Provisions: Certain goods may be subject to special taxes in addition to standard duties and VAT. Exporters should verify specific product classifications and any applicable special tax provisions through the GDCE.

Prohibited and Restricted Items: Cambodia maintains restrictions on certain product categories. Exporters must verify that their products comply with Cambodian import regulations before shipment.

Trade Agreements

ASEAN Free Trade Area (AFTA): While Cambodia is an AFTA member, the new zero-percent duty rate on U.S.-origin goods provides preferential treatment specifically for American exporters, superseding standard AFTA rates for U.S. products.

Investment Law Incentives: Cambodia's 2021 Law on Investment provides eligibility for customs duty exemptions and VAT exemptions on imports of construction equipment for qualifying investment projects. Businesses planning significant investments should explore these opportunities.

For current tariff information and product-specific rates, consult the GDCE online database at https://customs.gov.kh/en or use the Customs Info Database tariff look-up tool available on trade.gov. For complex shipments or clarification on duty status, contact the Ministry of Economy and Finance through their official channels.