Updated July 2026
Quick answer: Cambodia applies four import duty bands — 0%, 7%, 15% and 35% — plus 10% VAT on imports, while most exports are duty-free. From 1 January 2026 duties on computers, lab equipment and several other categories dropped to 0%, and Qualified Investment Projects (QIPs) in special economic zones import production equipment and inputs duty-free. Here is what manufacturers need to know about clearance, documents and rates.
Customs Authority and Declaration System
Customs is administered by the General Department of Customs and Excise (GDCE). Declarations run through the ASYCUDA World electronic system, and businesses must register before trading. Controlled goods require permits from the relevant ministries before shipment.
Import Clearance Process (2026)
- Lodge the customs declaration with supporting documents: commercial invoice, packing list, bill of lading, and import licenses where required
- Provide a Report of Finding (ROF) for imports with FOB value above US$4,000
- Customs valuation and risk-based inspection (green/yellow/red lanes)
- Pay duties and taxes; goods are released
Goods may remain in customs storage for 45 days; a 1% daily penalty applies beyond that, and goods are moved to the customs warehouse after 3 months (source: U.S. ITA Cambodia Country Commercial Guide, 2025).
Import Duty and Tax Structure
| Tax | Rate | Notes |
|---|---|---|
| Import duty | 0% / 7% / 15% / 35% | Four bands; production equipment mostly in low bands |
| VAT on imports | 10% | Base = CIF value + duty |
| Special tax | Item-specific | Vehicles, alcohol, fuel and similar goods |
| Export duty | Mostly 0 | Limited resource-based exceptions |
New for 2026: the government cut duties on multiple categories from 1 January 2026 (computers and peripherals, laboratory equipment, antennas and live poultry to 0%), with further reductions for electric-mobility and clean-energy equipment from 1 April 2026 (source: DFDL legal & tax update, 2026).
Duty-Free Imports for QIPs and SEZs
Manufacturers registered as QIPs import approved production equipment, construction materials and production inputs duty-free. Export-oriented enterprises inside special economic zones also benefit from 0% VAT mechanics on qualifying purchases and on-site one-stop customs clearance. See the QIP online application guide and our Cambodia SEZ guide.
Cambodia vs Vietnam: Customs at a Glance
| Item | Cambodia | Vietnam |
|---|---|---|
| E-declaration system | ASYCUDA World | VNACCS/VCIS |
| VAT on imports | 10% | 10% (5%/0% for some items) |
| Typical clearance time | ~1–3 business days for compliant shipments | ~1–3 business days; 5–15 days if inspected |
| Zone duty exemptions | QIP equipment & inputs duty-free | Similar mechanics in EPZs |
Running a two-country supply chain? See Cambodia–Vietnam cross-border logistics.
Frequently Asked Questions
What are Cambodia’s import duty rates?
Four bands: 0%, 7%, 15% and 35%, plus 10% VAT on imports. From 2026 several equipment categories fell to 0%.
Do QIP factories pay import duty on machinery?
No — approved QIPs import production equipment, construction materials and production inputs duty-free, one of Cambodia’s core manufacturing incentives.
How long does customs clearance take in Cambodia?
Around 1–3 business days for compliant general cargo; longer for controlled or inspected goods. SEZ tenants clear through on-site customs offices.
Disclaimer: compiled from public sources as of July 2026. Tariff rates and regulations change; confirm with the GDCE’s latest notifications and consult a licensed customs broker or legal adviser.
References
- DFDL — Cambodia: Revised Customs Duty and Tax Rates Effective 1 January 2026: https://www.dfdl.com/insights/legal-and-tax-updates/cambodia-revised-customs-duty-and-tax-rates-on-certain-goods-effective-1-january-2026/
- U.S. International Trade Administration — Cambodia Country Commercial Guide (Import Tariffs): https://www.trade.gov/country-commercial-guides/cambodia-import-tariffs
- General Department of Customs and Excise of Cambodia — Customs Tariff: https://customs.gov.kh/en/publications/14043-customs-tariff-of-cambodia-km-2022
- Council for the Development of Cambodia — Trade and Custom: https://cdc.gov.kh/laws-and-regulations/trade-and-custom/
- PwC Worldwide Tax Summaries — Vietnam (Other taxes): https://taxsummaries.pwc.com/vietnam/corporate/other-taxes
