CUSTOMS DUTIES: VIETNAM TO CAMBODIA

Overview of Customs Duties from Vietnam to Cambodia

Trade between Vietnam and Cambodia is governed by a complex system of customs duties, taxes, and regulations administered by Cambodia's General Department of Customs and Excise (GDCE). When exporting goods from Vietnam to Cambodia, exporters must understand the applicable tariff rates, documentation requirements, and preferential trade agreements that may affect their shipments. Cambodia implements a multi-tiered taxation system that includes customs import duties, special taxes on certain goods, and a standard Value Added Tax (VAT).

General Duty Rates and Tax Structure

Cambodia's import duty system is based on ad-valorem rates applied to the customs value of goods. The following table outlines the primary tax components applicable to most imports:

Tax/Duty Type	Rate	Applicability
Value Added Tax (VAT)	10%	Applied to all imports unless exempted
Customs Import Duties	Varies by HS code - contact our experts	Ad-valorem rates based on product classification
Special Tax	Varies by HS code - contact our experts	Applied to certain specified goods
Agricultural Equipment & Inputs	Exempt from import duties	VAT still applies
School Materials and Equipment	Exempt from import duties	VAT still applies
Pharmaceutical Products (HS code 30)	Exempt from import duties	VAT still applies
Sporting Goods	Exempt from import duties	VAT still applies

For specific tariff rates applicable to your products, consult the GDCE online tariff database at https://customs.gov.kh/en, which provides searchable options by Eight AHTN code or commercial description.

Required Documentation for Export to Cambodia

Vietnamese exporters must prepare comprehensive documentation to ensure smooth customs clearance in Cambodia. Essential documents include:

• Commercial Invoice with detailed product descriptions and values
• Packing List specifying contents, weights, and dimensions of each package
• Bill of Lading or Air Waybill (proof of shipment)
• Certificate of Origin confirming Vietnamese origin of goods
• Import License or Permit (if required for the specific product category)
• Customs Declaration Form completed in accordance with GDCE requirements
• Insurance Certificate (if applicable)
• Product-specific certifications (quality, safety, health certificates as required)
• Proof of payment of any applicable duties and taxes

Important Regulations and Restrictions

Exporters from Vietnam must comply with Cambodia's import regulations and restrictions:

• All imports are subject to customs inspection and may require physical examination
• Prohibited and restricted items are not permitted entry; verify your product category with GDCE
• Used goods, including used vehicles, are subject to standard tariff rates and may face additional restrictions
• Products must meet Cambodian labeling and marking requirements in accordance with local standards
• The 2021 Law on Investment provides eligibility for customs duty exemptions and VAT exemptions for qualifying construction equipment and materials
• All documentation must be accurate and complete to avoid delays or penalties
• Consignments must be declared within specified timeframes upon arrival in Cambodia

Trade Agreements and Preferential Rates

Vietnam and Cambodia benefit from preferential trade arrangements that may reduce or eliminate customs duties on qualifying goods:

• ASEAN Free Trade Area (AFTA): As both Vietnam and Cambodia are ASEAN member states, goods qualifying under AFTA rules of origin may receive preferential tariff treatment. Exporters should verify that their products meet AFTA origin requirements.
• Special Investment Incentives: Goods imported under Cambodia's investment promotion framework may qualify for duty exemptions if they meet specific criteria outlined in investment agreements.
• Duty Exemptions: Certain product categories receive automatic exemptions from customs duties (though VAT still applies), including agricultural equipment, educational materials, pharmaceuticals, and sporting goods.

For complete and current information on tariff rates and regulations, consult the General Department of Customs and Excise website or contact the Ministry of Economy and Finance directly. Additionally, the U.S. International Trade Administration's Customs Info Database provides tariff lookup tools available on trade.gov.