Cambodia Import Duties: Sub-Decree No. 52 Reduces Tariffs
The Royal Government of Cambodia has taken a significant step to bolster key economic sectors by issuing Sub-Decree No. 52 on March 26, 2026. This new regulation introduces substantial adjustments to customs import duties and export tax rates for a range of goods, with many tariffs being reduced to zero. The measures, which take effect on April 1, 2026, are strategically designed to promote electric mobility, clean energy adoption, and local manufacturing.
This forward-thinking policy signals the government’s commitment to creating a more favorable business environment and encouraging investment in sustainable technologies and industries.
Key Tariff Reductions Impacting Cambodia Import Duties
The sub-decree outlines several impactful changes that will directly benefit importers, exporters, and ultimately, consumers. The most notable reductions target the burgeoning electric vehicle (EV) market and essential household goods.
Key adjustments include:
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- Electric Vehicles (EVs): In a major push for green transportation, the import duty on family electric vehicles has been dramatically cut from 35% down to 0%. This move is expected to make EVs more affordable and accelerate their adoption across the country.
- Hybrid Electric Vehicles (PHEVs): The import duty on family hybrid electric vehicles has also been significantly lowered, dropping from 35% to 7%.
- Household Electrical Appliances: To reduce the cost of living and encourage the use of modern appliances, import duties on selected items such as electric stoves and toasters have been eliminated, falling from 35% to 0%.
- Aluminum Product Exports: To enhance the competitiveness of local manufacturers in the global market, the export tax on aluminum ore has been reduced from 25% to 0%.
These tariff adjustments are poised to lower operational costs for businesses importing these goods and provide a competitive edge for Cambodian aluminum exporters who meet the specified criteria.
Implications for Businesses: Navigating Cambodia Import Duties
The implementation of Sub-Decree No. 52 presents a clear opportunity for businesses operating in or trading with Cambodia. Importers of electric vehicles, EV parts, charging infrastructure, and the specified household appliances will see a direct reduction in their import costs, which can be passed on to consumers or reinvested into their operations.
For exporters, particularly in the aluminum sector, the removal of the export tax can unlock new market opportunities and improve profit margins.
Next Steps and Recommendations
Businesses looking to leverage these new, lower tax rates should act promptly. It is crucial to:
- Verify Product Classifications: Confirm that your imported or exported goods fall under the correct Harmonized System (HS) codes targeted by the sub-decree to ensure eligibility for the reduced rates.
- Prepare Documentation: Ensure all customs documentation is in order and accurately reflects the nature of the goods to facilitate a smooth clearance process.
- Stay Informed: Businesses should monitor for further guidance and implementing regulations from Cambodia’s General Department of Customs and Excise (GDCE), which may provide additional details on the application of these new rates.
This sub-decree represents a proactive measure by the Cambodian government to stimulate economic growth in targeted, future-focused sectors. By reducing the tax burden, Cambodia is enhancing its attractiveness as a destination for investment and trade.
