There are three types of import duties and taxes in Cambodia: (1) customs import duties with an ad-valorem rate, (2) a special tax for certain goods, and (3) a value added tax (VAT). All imports are subject to a 10 percent flat VAT, but certain imports receive special preferences, such as under the ASEAN Free Trade Area (AFTA). On August 8, 2025, the Cambodian government issued two regulations implementing a zero-percent customs duty rate on U.S.-origin goods, except used goods such as used cars. The zero-percent tariff rate applies to goods originating from the United States and which are consigned directly from the United States to Cambodia. Other items that are exempt from import duties (other than the VAT) include: agricultural equipment and inputs; school materials and equipment; pharmaceutical products (with HS code 30); and sporting goods. In 2021, the RGC promulgated a new Law on Investment which includes eligibility for customs duty exemptions and VAT exemptions for the import of construction e

A complete listing of tariff rates can be found on the website of the General Department of Customs and Excise (GDCE) at https://customs.gov.kh/en. The online database of the GDCE provides search options for tariff rates by the Eight AHTN code or commercial description. Additional regulations on tariff rates can be requested electronically through the Ministry of Economy and Finance homepage.

To look up duties and tariffs use, use the Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.