Cambodia Customs Import Duty & Clearance Calculator
Simulate official General Department of Customs and Excise (GDCE) import clearance costs: 0%–35% AHTN customs tariffs, compounding Special Tax on imports, 10% import VAT, and total landed shipment outlay in USD and KHR.
⚙️ Shipment Valuation & Tariff Classification
Landed value at Sihanoukville (PAS) or Phnom Penh port.
Based on Harmonized Tariff code.
Excise tax compounded on (CIF + Duty).
Official GDCE declaration processing (~KHR 60,000).
GDCE official fortnightly customs rate.
⚓ GDCE Customs Clearance Assessment
ASYCUDA🏛️ Cambodian Customs Tariff Schedule & Compounding Hierarchy
| Levy Component | Standard Rates | Calculation Formula | Creditability / Treatment |
|---|---|---|---|
| Customs Import Duty (CD) | 0%, 7%, 15%, 35% | CIF × Tariff Rate | Non-creditable; included in inventory cost |
| Special Tax on Imports (ST) | 0%, 10%, 25%, 35% | (CIF + Duty) × ST Rate | Excise tax; deductible business expense for TOI |
| Import Value Added Tax (VAT) | 10% | (CIF + Duty + ST) × 10% | Creditable input VAT against output VAT on monthly return |
| Customs Processing Fee | ៛60,000 (~$15 USD) | Flat fee per single administrative document (SAD) | Official administrative charge |
❓ Frequently Asked Questions: Cambodian Customs Duties
What documents are required to clear commercial imports in Cambodia? ▼
Standard import clearance requires: (1) Single Administrative Document (SAD) lodged in ASYCUDA World, (2) Commercial Invoice, (3) Bill of Lading (B/L) or Air Waybill, (4) Packing List, (5) Certificate of Origin (Form D for ASEAN trade, Form E for China, or RCEP), and (6) Import permits or certificates of inspection for regulated items.
How do ASEAN and RCEP trade agreements affect duty rates? ▼
Under the ASEAN Trade in Goods Agreement (ATIGA) and the Regional Comprehensive Economic Partnership (RCEP), originating goods imported with a valid Certificate of Origin (Form D or RCEP Form) benefit from preferential tariff rates of 0% on over 90% of tariff lines.
What is the customs exchange rate mechanism? ▼
The General Department of Customs and Excise publishes an official customs exchange rate twice a month (effective on the 1st and 16th of each calendar month) based on National Bank of Cambodia (NBC) market benchmarks. All USD-denominated invoices are converted to KHR for duty calculation and assessment.
Can an individual import personal goods without paying duties? ▼
Under GDCE regulations, passengers arriving in Cambodia are permitted a de minimis duty-free allowance for personal luggage, including up to 2 liters of wine or 1 liter of spirits, 400 cigarettes, and personal effects not intended for commercial resale. Low-value postal shipments valued below $50 USD may also qualify for simplified de minimis clearance.
What port handling fees apply beyond customs duties? ▼
In addition to statutory GDCE customs duties and taxes, importers incur terminal handling charges (THC), container lift-on/lift-off (LOLO), storage fees, and container inspection charges levied by the port authorities at Sihanoukville Autonomous Port (PAS) or Phnom Penh Autonomous Port (PPAP).
📊 Royal Government of Cambodia GDT & NSSF Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (KHR) |
|---|---|
| Primary Net / Statutory Payable Amount | 0 KHR |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & ASEAN & Kingdom of Cambodia Fiscal Policy Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.