{"id":6340,"date":"2026-07-02T13:15:00","date_gmt":"2026-07-02T05:15:00","guid":{"rendered":"https:\/\/www.manhattansez.com\/?p=6340"},"modified":"2026-07-03T10:42:47","modified_gmt":"2026-07-03T02:42:47","slug":"cambodia-import-duties-customs-clearance","status":"publish","type":"post","link":"https:\/\/www.manhattansez.com\/en\/cambodia-import-duties-customs-clearance\/","title":{"rendered":"Cambodia Import Duties & Customs Clearance (2026): Rates, Process & QIP Exemptions"},"content":{"rendered":"

Updated July 2026<\/em><\/p>\n

Quick answer: Cambodia applies four import duty bands \u2014 0%, 7%, 15% and 35% \u2014 plus 10% VAT on imports, while most exports are duty-free.<\/strong> 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.<\/p>\n

Customs Authority and Declaration System<\/h2>\n

Customs is administered by the General Department of Customs and Excise (GDCE). Declarations run through the ASYCUDA World<\/strong> electronic system, and businesses must register before trading. Controlled goods require permits from the relevant ministries before shipment.<\/p>\n

\"Cambodia<\/figure>\n

Import Clearance Process (2026)<\/h2>\n
    \n
  1. Lodge the customs declaration with supporting documents: commercial invoice, packing list, bill of lading, and import licenses where required<\/li>\n
  2. Provide a Report of Finding (ROF) for imports with FOB value above US$4,000<\/strong><\/li>\n
  3. Customs valuation and risk-based inspection (green\/yellow\/red lanes)<\/li>\n
  4. Pay duties and taxes; goods are released<\/li>\n<\/ol>\n

    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).<\/p>\n

    Import Duty and Tax Structure<\/h2>\n
    \n\n\n\n\n\n\n\n\n
    Tax<\/th>\nRate<\/th>\nNotes<\/th>\n<\/tr>\n<\/thead>\n
    Import duty<\/td>\n0% \/ 7% \/ 15% \/ 35%<\/td>\nFour bands; production equipment mostly in low bands<\/td>\n<\/tr>\n
    VAT on imports<\/td>\n10%<\/td>\nBase = CIF value + duty<\/td>\n<\/tr>\n
    Special tax<\/td>\nItem-specific<\/td>\nVehicles, alcohol, fuel and similar goods<\/td>\n<\/tr>\n
    Export duty<\/td>\nMostly 0<\/td>\nLimited resource-based exceptions<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

    New for 2026:<\/strong> 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).<\/p>\n

    Duty-Free Imports for QIPs and SEZs<\/h2>\n

    Manufacturers registered as QIPs import approved production equipment, construction materials and production inputs duty-free<\/strong>. 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<\/a> and our Cambodia SEZ guide<\/a>.<\/p>\n

    Cambodia vs Vietnam: Customs at a Glance<\/h2>\n
    \n\n\n\n\n\n\n\n\n
    Item<\/th>\nCambodia<\/th>\nVietnam<\/th>\n<\/tr>\n<\/thead>\n
    E-declaration system<\/td>\nASYCUDA World<\/td>\nVNACCS\/VCIS<\/td>\n<\/tr>\n
    VAT on imports<\/td>\n10%<\/td>\n10% (5%\/0% for some items)<\/td>\n<\/tr>\n
    Typical clearance time<\/td>\n~1\u20133 business days for compliant shipments<\/td>\n~1\u20133 business days; 5\u201315 days if inspected<\/td>\n<\/tr>\n
    Zone duty exemptions<\/td>\nQIP equipment & inputs duty-free<\/td>\nSimilar mechanics in EPZs<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

    Running a two-country supply chain? See Cambodia\u2013Vietnam cross-border logistics<\/a>.<\/p>\n

    Frequently Asked Questions<\/h2>\n

    What are Cambodia\u2019s import duty rates?<\/h3>\n

    Four bands: 0%, 7%, 15% and 35%, plus 10% VAT on imports. From 2026 several equipment categories fell to 0%.<\/p>\n

    Do QIP factories pay import duty on machinery?<\/h3>\n

    No \u2014 approved QIPs import production equipment, construction materials and production inputs duty-free, one of Cambodia\u2019s core manufacturing incentives.<\/p>\n

    How long does customs clearance take in Cambodia?<\/h3>\n

    Around 1\u20133 business days for compliant general cargo; longer for controlled or inspected goods. SEZ tenants clear through on-site customs offices.<\/p>\n

    Disclaimer: compiled from public sources as of July 2026. Tariff rates and regulations change; confirm with the GDCE\u2019s latest notifications and consult a licensed customs broker or legal adviser.<\/em><\/p>\n

    References<\/h3>\n