Is VAT or GST charged on imports into Cambodia?

VAT 10% standard. Applied to imports plus customs duty per AHTN tariff and Specific Tax on selected items (alcohol, tobacco, vehicles, petroleum).

Who is the customs authority in Cambodia?

General Department of Customs and Excise — https://www.customs.gov.kh/.

Restricted categories include: Firearms (Ministry of Interior permit); Pharmaceuticals (DDF permit).

Prohibited categories include: Narcotics; Counterfeit goods; Cultural property without permit; CITES-listed species.

IMPORT DESTINATION

USD 50. Personal-import parcels under KHR 200,000 (≈USD 50) duty-free; above attracts customs (7-35%) + VAT (10%) + Specific Tax.

CUSTOMS AUTHORITYGeneral Department of Customs and Excise

STANDARD VAT10%

DE MINIMIS (USD)US$50

THRESHOLD (USD)

US$50

LOCAL CURRENCY

200000 KHR

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Personal-import parcels under KHR 200,000 (≈USD 50) duty-free; above attracts customs (7-35%) + VAT (10%) + Specific Tax.

As of: 2023-01-01

10%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

#	Document
01	Customs declaration form
02	DDF permit for medications

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

01ASEAN member; AFTA preferential treatment.
02RCEP member (since 2022).
03Currency: USD widely circulated alongside Cambodian riel (KHR); USD is the de-facto currency for major transactions.

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Cambodia.