Import and Customs

How much duty and VAT will you pay on industrial generators in Cambodia?

How the landed cost of industrial generators is built: the tariff rate, special tax where it applies, the 10% VAT, and the charges around the entry that importers forget.

Last updated 31 October 20263 min read
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The duty on industrial generators is not a single number — it is a small stack of charges applied in a fixed order. Getting the order right is what makes the landed-cost estimate hold up against the invoice from your broker.

How the charge is built

Customs starts from the transaction value: what you actually paid, adjusted for freight and insurance to the Cambodian border. It applies the duty rate for the tariff line, then special tax on the duty-inclusive value where the goods are listed, then 10% VAT on the total.

Because each layer builds on the previous one, a special-taxed good carries far more than its headline duty rate suggests. That compounding is the usual reason an estimate comes in low.

Worked structure

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Ways to manage the bill

  • Get the classification right — a wrong line is the most expensive mistake available.
  • Claim the preferential rate your certificate of origin supports, and keep the certificate valid at the date of entry.
  • Strip avoidable freight cost out of the customs value: chargeable weight, unnecessary air freight, poor consolidation.
  • Register for VAT so import VAT becomes a credit rather than a dead cost.
  • Avoid demurrage — free days run from discharge, not from your convenience.

Common mistakes

  • Treating the duty rate as the total tax rate.
  • Forgetting that VAT is charged on the duty-paid value, not the invoice value.
  • Budgeting for the goods but not the port and inland legs.

Timeline at a glance

Where to get help

Official guidance beats second-hand advice in this area, because the officers applying the rule are the ones who interpret it. Start with the authority named above, ask for the requirement list in writing, and keep the reply with your file.

For quick estimates while you plan, use the import duty calculator and the CBM calculator. They are planning tools, not official assessments.

If the amounts involved are significant, a licensed broker, accountant or lawyer who files with this office routinely is cheaper than a mistake. Ask for a fixed fee and a written scope before you engage anyone.

Verify before you rely on this

Cambodia's rates, fees and thresholds change by prakas, sub-decrees and the annual budget law, and officers apply them locally. Confirm the current position with the authority named below before you commit money or sign a contract.

SourceWhat to confirmWhere
General Department of Customs and Excisetariff rates, valuation and clearancehttps://www.customs.gov.kh
Ministry of Economy and Financebudget law and tax policyhttps://www.mef.gov.kh
General Department of Taxationtax registration, filings and auditshttps://www.tax.gov.kh

Frequently asked questions

Is VAT on imports reclaimable?

For a VAT-registered business importing for taxable supplies, yes — as an input credit, subject to the usual documentation and timing rules. Individuals cannot reclaim it.

Do I pay duty on the freight too?

Yes, for most shipments: the customs value is CIF, so international freight and insurance are inside the base before duty is applied.

Can the rate change?

Rates are set in the tariff schedule and adjusted through budget law and sub-decrees. Confirm the current rate for your line before you commit to a selling price.

This guide is general information for planning, not legal, tax or customs advice. Rules and fees change, so verify them with the issuing authority or a licensed adviser before you act.

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General information only. Check current rules with the official authorities.