Cambodia Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in cambodia, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals
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Import Tariffs
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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.

 

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Global Business Navigator Chatbot Beta

Welcome to the Global Business Navigator, an artificial intelligence (AI) Chatbot from the International Trade Administration (ITA). This tool, currently in beta version testing, is designed to provide general information on the exporting process and the resources available to assist new and experienced U.S. exporters. The Chatbot, developed using Microsoft’s Azure AI services, is trained on ITA’s export-related content and aims to quickly get users the information they need. The Chatbot is intended to make the benefits of exporting more accessible by understanding non-expert language, idiomatic expressions, and foreign languages.

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As a beta product, the Chatbot is currently being tested and its responses may occasionally produce inaccurate or incomplete information. The Chatbot is trained to decline out of scope or inappropriate requests. The Chatbot’s knowledge is limited to the public information on the Export Solutions web pages of Trade.gov, which covers a wide range of topics on exporting. While it cannot provide responses specific to a company’s product or a specific foreign market, its reference pages will guide you to other relevant government resources and market research. Always double-check the Chatbot’s responses using the provided references or by visiting the Export Solutions web pages on Trade.gov. Do not use its responses as legal or professional advice. Inaccurate advice from the Chatbot would not be a defense to violating any export rules or regulations.

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The Chatbot supports a wide range of languages. Because the Chatbot is trained in English and responses are translated, you should verify the translation. For example, the Chatbot may have difficulty with acronyms, abbreviations, and nuances in a language other than English.

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