🇰🇭 Import Customs & Duties: Cambodia
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
10%
CIF value + duty. Some basic necessities exempt.
Clearance Time
2-7 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 7-15% | 85 |
| Clothing | 7-15% | 61-62 |
| Footwear | 7-15% | 64 |
| Food & Beverages | 0-35% | 01-24 |
| Machinery | 0-15% | 84 |
| Cosmetics | 7-35% | 33 |
| Books | 0% | 49 |
| Toys & Games | 7-15% | 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
General Department of Customs and Excise of Cambodia (GDCE) manages imports. ASYCUDA World system for electronic declarations. Four tariff bands: 0%, 7%, 15%, 35%. ASEAN member with preferential rates under ATIGA. WTO member since 2004. Sihanoukville port and Phnom Penh airport are main entry points.
What to Actually Expect
Improving rapidly. ASYCUDA World system modernizing clearance. Phnom Penh airport express clearance 2-3 days. Sihanoukville port growing as major cargo hub. Most goods 7-15% duty, garment sector gets preferential treatment as it dominates exports. LDC status provides EU EBA duty-free access. Informal payments still reported but declining. Documentation must be complete. Chinese investment driving infrastructure improvements.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Import license required for commercial goods. Special permits for: vehicles, pharmaceuticals, alcohol, tobacco, precious metals. Pre-shipment inspection may be required for some goods.
Certificate of Origin
Issued by Ministry of Commerce or Cambodia Chamber of Commerce. ASEAN preferential certificates under ATIGA. RCEP certificates also accepted. EBA (Everything But Arms) duty-free access to EU.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Cambodia:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $8 | $6 | $13 |
| $100 | $15 | $12 | $27 |
| $200 | $30 | $23 | $53 |
| $500 | $75 | $58 | $133 |
| $1000 | $150 | $115 | $265 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Cambodia
Frequently Asked Questions
What is the duty-free threshold for Cambodia?
Cambodia has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to Cambodia?
The VAT/tax rate on imports to Cambodia is 10%. VAT applies to: CIF value + duty. Some basic necessities exempt.
How long does customs clearance take in Cambodia?
Typical customs clearance in Cambodia takes 2-7 days. Express shipments usually clear faster.
What documents are needed to import into Cambodia?
To import into Cambodia, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Cambodia?
Cambodia prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.