Normal Treatment

Duties and taxes are levied on any imported and exported goods before releasing them from Customs; except goods qualifying for special privilege according to the laws and regulations, whereby their duties and taxes are exempted.

There are different types of duties and taxes collected by Customs.

No Types of Duties and Taxes Rate
I. Importation  
1 Customs Duties (CD) 0%, 7%, 15%, 35%
2 Special Tax (ST) 0%,4.35%, 5%,  10%,15%,20%, 25%, 30%, 45%, 50%
3 Additional Tax (AT) 0.02$/Liter on Petroleum Oil, 0.04$/Liter on Diesel Fuel
4 Value Added Tax (VAT) 10% flat rate
II. Exportation  
1 Export Tax (ET) 0%, 5%, 10%, 15%, 20%, 50%

Source: Customs Tariff Book 2012, 3rd edition issued on January 2015

Preferential Treatment

Treatments Conducted
ASEAN Trade in Goods Agreement(ATIGA) Reference Regulations·

  • Royal degree No 08/09.017 dated August 29, 2009
  •  Prakas 288 MEF dated 31 March 2011 on promulgating the schedule of the Kingdom of Cambodia for Reduction/ Elimination of Imports Duties under ASEAN Trade in Goods Agreement

Under preferential treatment, Cambodia shall implement the ASEAN Trade in Goods Agreement (ATIGA) by 2015. In this context, Cambodia has implemented tariff reduction since 2009 and shall eliminate import duties on all products by 2015 with flexibility to 2018 by the following schedule:

  • Import duties, at least 80% of tariff lines, are equal to or less than 5% by 1st January 2009,
  • Import duties on ICT products shall be eliminated by 1st January 2010,
  • Import duties on unprocessed agricultural products in High Sensitive List shall have their respective applied MFN rate,
  • Import duties on priority integration sector (PIS) shall be eliminated to 0% in 2012,
  • Import duties on Priority Integration Sector Negative-List PIS-NL shall be eliminated to 0% in 2015,
  • Import duties on unprocessed agricultural products in Sensitive List shall be reduced or eliminated to zero or five percent (0-5%) by 2017,
  • Cambodia shall maintain 7% of the total tariff lines or 662 tariff lines in 5% until 2018.
ASEAN-China Free Trade Agreement(ACFTA) Reference Regulations·      Royal degree No 1207/033 dated December 08, 2007

  • Prakas No 645 MEF dated 22 August 2008 on promulgating the schedule of the Kingdom of Cambodia for the Framework Agreement on Comprehensive Economic Co-operation between ASEAN and the People Republics of China.

Normal Track

  • Cambodia at least 50% of tariff lines shall reduce to 0-5% by January 1st 2012.
  • Cambodia shall eliminate its tariffs not later than January 1st 2015 with flexibility to 2018.
  • Sensitive Track
  • Cambodia shall be subsequently reduced to 500 tariff lines at the HS 6-digit level to 0-5% not later than January 1st 2020.
  • Highly Sensitive List
  • Cambodia shall keep not more than 40% of the total number of tariff lines in the
  • Sensitive Track or 150 tariff lines at the HS 6-digit level, whichever is lower.
ASEAN-Korea Free Trade Agreement(AKFTA) Reference Regulations·      Royal degree No 1207/034 dated December 08, 2007

  • Prakas No 613 MEF dated 13 August 2008 on promulgating the schedule of the Kingdom of Cambodia for the Framework Agreement on Comprehensive Economic Co-operation between Asean and the Republics of Korea.

Normal Track

  • Cambodia shall reduce its tariff rate at least 50% of the tariff lines placed in the Normal Track to 0-5% not later than January 2015 and 90% of tariff lines shall eliminate not later than January 2017, and all tariff lines shall eliminate not later than January 2018 with flexibility to not later than 2020.

Sensitive Track

  • Cambodia shall reduce the applied MFN rates of tariff lines placed in Sensitive Lists to 20% not later than 1 January 2020.  These tariff rates shall be subsequently reduced to 0-5% not later than 1 January 2024.

Highly Sensitive Track

  • Cambodia shall reduce the applied MFN tariff rates of tariff lines placed in Highly Sensitive List not more than 50 % not later than 1 January 2024.
ASEAN-Japan Comprehensive Economic Partnership Agreement(AJCEP) Reference Regulations·      Royal degree No 1009/019 dated September 22 2009

  • Prakas 1376 MEF dated 30 December 2009 on promulgating the schedule of the Kingdom of Cambodia for the Agreement on Comprehensive Economic Partnership Amongst member states of Asean and Japan.

Normal Track I

  • The tariffs rates shall reduce to 0% from the Agreement enter into force.

Normal Track II

  • 40% of tariffs lines shall reduce to 5% by 2020 and 90% shall eliminate by 2023, and 100% shall eliminate by 2026.

Highly Sensitive or Category C

  • Cambodia shall place 4% of tariffs lines in Category C

Sensitive Track or Category R

  • Cambodia shall place 8% of tariff lines in Category R.

Exclusion List or Category X

  • Cambodia shall place 3% of tariff line in Exclusion List.
Asean – Australia and New Zealand Free Trade Agreement(AANZFTA) Reference Regulations·      Royal degree No 1010/016 dated September 29 2010

  • Prakas 1199 MEF dated 29 December 2010 on promulgating the schedule of the Kingdom of Cambodia under the Agreement to establish Free Trade Agreement Amongst member states of Asean and Australia and New-Zealand

Normal Track I and II

  • 88% of tariff lines shall reduce in 2021, and 2024 for normal track II.

Sensitive Track

  • 7% of tariff line shall reduce to 5% in 2025.

Highly Sensitive

  • Cambodia shall place 3.45% of tariff line base on MFN rate

Exclusion List

  • Cambodia shall place 1.50% of tariff line exclude from the schedule.
ASEAN-India Free Trade Agreement(AIFTA) Reference Regulations·      Royal degree No 0211/004 dated February 09 2011

  • Prakas 389 MEF dated 15 June 2011 on promulgating the schedule of the Kingdom of Cambodia for the Agreement established Free Trade Agreement Amongst Member State of Asean and India.

Normal Track 1

  • Tariff rates shall reduce or eliminate from 1st January 2010 to 31 December 2018.

Normal Track 2

  • Tariff rates shall reduce or eliminate from 1st January 2009 to 31 December 2021.

Sensitive List

  • Tariff rates shall reduce or eliminate from 1st January 2009 to 31 December 2021.

Special Products

  • Such as Palm Oil, Coffee, Black Tea, and Pepper
  • The period to reduce is from Jan 01, 2009 to Dec 31, 2018

Highly Sensitive

  • The goods in this category such as rooted orchid cuttings and slips, aquarium plants, Coconut in shelled or shelled etc., shall reduce 50% of Ad valorem.

Vehicle:

  • Base rate is 35%. Cambodia has committed to reduce to 25% in 2012, continue to reduce to 22.5% in 2013, 20% in 2014, 17.5% in 2015, 15% in 2016, 10% in 2017, 0% in 2018.
Regional Comprehensive Economic Partnership(RCEP)
  • The Regional Comprehensive Economic Partnership (RCEP) is a FTA negotiation that has been developed among 16 countries: the 10 members of ASEAN (Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, the Philippines, Singapore, Thailand, and Viet Nam) and the six countries with which ASEAN has existing Free Trade Agreements (FTAs) – Australia, China, India, Japan, Korea, and New Zealand. In relation to RCEP these six non-ASEAN countries are known as the ASEAN Free Trade Partners (AFPs).
  • Following a preparatory process, the participating countries began formal negotiations in May 2013.  RCEP will cover trade in goods, trade in services, investment, economic and technical cooperation, intellectual property, competition, dispute settlement/legal and institutional issues and other issues to be identified during the course of negotiations.