There are four items of exported goods subject to taxes:

• Natural rubber
• Uncut (unprocessed) precious stones
• processed wood
• Fish and crustaceans, mollusks and other aquatic products

There are three categories of taxes to be paid for exported goods:

• Duty rate of 2%, 5% and 10% for natural rubber ( Cambodia temporary uses cascade rates for this product)
• Duty rate of 5% and 10% for processed wood (depends on level and type of processing)
• Duty rate of 10% for fish and other aquatic products, and uncut precious stone.