Import Duty and VAT in Cambodia: How They Are Calculated

When goods enter Cambodia, Customs usually collects import duty and value added tax (VAT). Some goods also carry a special tax or excise.

Step 1: Find the customs value

This is normally the CIF value: Cost of goods + Insurance + Freight to the Cambodian border or port.

Step 2: Apply the import duty rate

The rate depends on the HS code. Cambodia's tariff uses several bands, commonly 0%, 7%, 15% and 35%, and some goods have other rates. Goods from countries with trade agreements may qualify for a lower rate with a Certificate of Origin.

Step 3: Add any special tax

Certain goods such as vehicles, alcohol, tobacco and some luxury items carry extra taxes.

Step 4: Calculate VAT

VAT is generally 10% and is charged on the customs value plus the duty (and special tax, if any).

Formula

• Duty = CIF value × duty rate
• VAT = (CIF value + duty + special tax) × 10%
• Total taxes = Duty + special tax + VAT

Example

you import goods with a CIF value of $10,000 and a duty rate of 15%.

• Duty = $10,000 × 15% = $1,500
• VAT = ($10,000 + $1,500) × 10% = $1,150
• Total taxes = $2,650

Tips to avoid problems

declare the true value with invoices to support it, use the correct HS code, and check whether a trade agreement lowers your rate.

This example is for illustration. Rates, extra taxes and procedures change. Check the current tariff and tax rules before relying on a number.