COUNTRIES IMPORT GUIDES

CAMBODIA

KEY CONTROLLED COMMODITIES

LIVE ANIMALS AND PLANTS

FORESTRY AND FISHERY PRODUCTS

SEED AND ANIMAL FEEDS

ORE

FERTILIZER

CHEMICALS

PHARMACEUTICALS

FIREWORKS AND AMMUNITION

PRECIOUS METAL AND STONE

TELECOMMUNICATION EQUIPMENT

ANTIQUES

RELIGIOUS MATERIALS

AIRCRAFT

KEY PROHIBITED COMMODITIES

NARCOTICS, PSYCHOTROPIC SUBSTANCES AND THEIR PRECURSORS

WEAPONS AND EXPLOSIVE PRODUCTS

WASTE AND POISONOUS CHEMICALS

CERTAIN PESTICIDES

USED COMPUTERS AND SPARE PARTS

RIGHT-HAND DRIVE VEHICLES

GOODS THAT INFRINGE INTELLECTUAL PROPERTY RIGHTS

DOCUMENTS RELATING TO NATIONAL SECURITY

PORNOGRAPHY

DUTY & TAX

De Minimis:x US$ 50 for imported goods in express consignments exempted from duties and taxes.

Tax: US$ 50 for imported goods in express consignments exempted from duties and taxes.

  • Flat VAT rate of 10%
  • Special Tax (Excise Tax) levied on automobiles, motorcycles, spare parts, plastics, mirrors, soft drinks, alcohols including wine and spirits, cosmetics, cigarettes, and petroleum products.

Value for duty and tax assessment: Calculated based on the cost, insurance and freight value of the shipments.

KEY PROHIBITED COMMODITIES

For more details about customs clearance, please visit the Customs website: http://www.customs.gov.kh/customs-declaration/ and the custom handbooks available for download