Trade Guide: Cambodia

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Cambodia (official name: the Kingdom of Cambodia) is a small developing country located in the southern portion of the Southeast Asian land mass, sharing borders with Thailand, Vietnam, and Laos.


Exporters shipping products into Cambodia must contend with as many as three types of duties or taxes before their goods can be cleared:    (1) customs import duties with an ad-valorem rate, (2) a special tax for certain goods, and (3) a value added tax (VAT).   A 10 percent flat VAT is applied to all products, but certain imports receive preferences, for instance under preferential agreements such as  the ASEAN Free Trade Area (AFTA).  Finally, certain products are entirely exempt from import duties, although the 10 percent VAT is still applicable: agricultural equipment and inputs, school materials and equipment, pharmaceutical products, and sporting goods. 

 The World Trade Organization provides the following summary table on tariff rates for broad product groupings:

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