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Cambodian Laws
Investment, Trade
Regulation, Law on Taxation,
Labor Law, Law on Insurance, Land and Construction,
Law on Foreign Exchange, Law on Marriage & Family, Trademark Law
Trade Regulation
Customs Duties |
Import Duties |
Export Duties |
Import / Export Documentation |
Temporary Entry |
Labeling or Marketing Requirements |
Prohibited Imports |
Standards |
Imported Item
The
Royal Government of Cambodia has eliminated most non-tariff barriers
and import licenses.
1)
Customs Duties
All
goods imported to or exported from Cambodia are subject, in
principle, to import and export duties as set by the Custom
Department and to a consumption tax.
2)
Import Duties
Imported duties are collected regardless of the point of entry or
exit on all goods crossing the border, except those specifically
exempted from customs duties by law or proper authorities. Exempted
goods include:
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Personal effects of individuals when
being transferred to their normal resident;
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Goods exempted from duties by
international treaty;
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Humanitarian aid;
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Goods imported for a wedding or
funeral;
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Goods related to international
relations;
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Certain donations to senior monks.
3)
Export Duties
Presently, there are not export duties applied in Cambodia other
than those levied on restricted export product, such as logs, sawn
timber, precious metals and stones, seafood and antiquities.
4)
Import / Export Documentation
Cambodian customs requires importers and exporters to provide a bill
of lading, packing list and invoice for all shipments. Goods
shipped through Vietnams via the Mekong must also have a transit
license.
5)
Temporary Entry
Temporary entry procedures have been established for a certain
number of products.
6)
Labeling or Marketing Requirements
Cambodia currently has no labeling or marking requirements.
7)
Prohibited Imports
Narcotics, explosives and poisonous chemicals and substances are
prohibited according to the Cambodian customs service.
8)
Standards
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CAMCONTROL, a unit of the Ministry of commerce is charged with
standards-setting. CAMCONTROL delivers documents and certificate of
exported products and makes the verfication on the quality of
products and services
9)
Imported Item
Cars over
3000cc |
120% |
Cars between
2000cc and 3000cc |
90% |
Cars under 2000cc |
40% |
Alcohol,
beverages, cigarettes & motorcycles |
50% |
Cosmetics,
garments, textile products, leather goods,
footwear, household electrical appliances, fabrics, enzymes,
Oil, |
35% |
gas, diesel,
lubricants |
20% |
Machinery,
equipment, spare parts, mechanical appliances,
raw tobacco, wheat and industrial mineral products |
15% |
Essential consumer
goods (medicine, sugar, vegetables, base metals, packaging
materials etc) |
7% |
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