Trade Regulation In Cambodia

 

 Trade Regulation

CUSTOMS DUTIES | IMPORT DUTIES | EXPORT DUTIES | IMPORT / EXPORT DOCUMENTATION | TEMPORARY ENTRY | LABELING OR MARKETING REQUIREMENTS | PROHIBITED IMPORTS | STANDARDS | IMPORTED ITEM

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The Royal Government of Cambodia has eliminated most non-tariff barriers and import licenses.

1) Customs Duties

All goods imported to or exported from Cambodia are subject, in principle, to import and export duties as set by the Custom Department and to a consumption tax.

2) Import Duties

Imported duties are collected regardless of the point of entry or exit on all goods crossing the border, except those specifically exempted from customs duties by law or proper authorities. Exempted goods include:

• Personal effects of individuals when being transferred to their normal resident;

• Goods exempted from duties by international treaty;

• Humanitarian aid;

• Goods imported for a wedding or funeral;

• Goods related to international relations;

• Certain donations to senior monks.

3) Export Duties

Presently, there are not export duties applied in Cambodia other than those levied on restricted export product, such as logs, sawn timber, precious metals and stones, seafood and antiquities.

4) Import / Export Documentation

Cambodian customs requires importers and exporters to provide a bill of lading, packing list and invoice for all shipments. Goods shipped through Vietnams via the Mekong must also have a transit license.

5) Temporary Entry

Temporary entry procedures have been established for a certain number of products.

​6) Labeling or Marketing Requirements

Cambodia currently has no labeling or marking requirements.

7) Prohibited Imports

Narcotics, explosives and poisonous chemicals and substances are prohibited according to the Cambodian customs service.

8) Standards

CAMCONTROL, a unit of the Ministry of commerce is charged with standards-setting. CAMCONTROL delivers documents and certificate of exported products and makes the verification on the quality of products and services

9) Imported Item

Cars over 3000cc 120%
Cars between 2000cc and 3000cc 90%
Cars under 2000cc 40%
Alcohol, beverages, cigarettes & motorcycles 50%
Cosmetics, garments, textile products, leather goods, footwear, household electrical appliances, fabrics, enzymes, Oil, 35%
Gas, diesel, lubricants 20%
Machinery, equipment, spare parts, mechanical appliances, raw tobacco, wheat and industrial mineral products 15%
Essential consumer goods (medicine, sugar, vegetables, base metals, packaging materials etc) 7%


Duties and Taxes

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.