Cambodia Import Duties & Taxes Explained

Car imports to Cambodia require Customs Duty, Special Tax (3% to 45%), and 10% VAT on your shipment when the CIF value exceeds $50 USD. The tax-on-tax system means VAT is calculated after adding all duties and Special Tax to your shipment's CIF value.

Import duty rates in Cambodia typically fall into four tiers: 0%, 7%, 15%, and 35%, depending on the item type. Shipments valued below $50 USD (205,000 KHR) are usually exempt from duties and taxes, while your shipment above this threshold will be assessed based on the product category.

The duty-free limit in Cambodia is approximately $50 USD (205,000 KHR). Shipments with an FOB value below this threshold are typically exempt from duties and taxes when your shipment arrives in Cambodia.

Cambodia does not have a sales tax, but your shipment will be subject to 10% Import VAT on goods exceeding the $50 USD de minimis threshold. VAT is calculated on the total value including shipping, insurance, and any applicable customs duties.

VAT is charged at a standard rate of 10% on the total value including shipping, insurance, customs duty, and any special taxes. This 'tax-on-tax' system means your final VAT bill will be higher than 10% of just the item price.

Special Tax is an additional excise-style charge applied to specific categories like luxury items, certain electronics, and vehicles. Rates range from 3% to 45% and are calculated on the CIF value plus the customs duty.

Yes, carriers typically charge a handling fee of $10–$25 USD or about 2% of the advanced tax amount, whichever is greater. This fee covers the cost of paying customs on your behalf before delivery.

To estimate costs, add the item value and shipping to get the CIF value, then calculate duty, special tax, and VAT based on the applicable rates. Keep in mind that final charges depend on the specific HS code classification by Cambodian customs.

While most personal electronics are allowed, commercial quantities or specific telecommunications equipment may require an import permit from the Ministry of Posts and Telecommunications. Stackry customers should verify if their items need special clearance.

The General Department of Customs and Excise (GDCE) is responsible for assessing and collecting all import charges. The carrier usually collects these fees from you on behalf of the GDCE before releasing your shipment.