On 23 December 2025, the General Department of Customs and Excise issued Notification No. 6069/25, introducing substantial reductions in customs duty and specific tax rates on a range of imported goods. The adjustments cover key categories such as live poultry, computer-related equipment, household appliances, and electric vehicles. These measures are intended to facilitate trade, attract investment in priority sectors, and bring Cambodia’s tariff structure in line with regional and international standards. The revised rates will take effect from 1 January 2026.
Key Highlights
Import Duty Reductions:
- From 15% and 7% to 0% on live poultry, computers and related equipment, antennas, and laboratory equipment (covering certain goods under HS headings 0105, 8471, 8523, 8529, and 9027).
- From 15% to 7% on items such as glass wool pads, blenders, juicers, electric rice cookers, stone grinders, sanitary napkins, and diapers (HS headings 7019 and 9619).
- From 35% to 7% on anti-corrosion paint for ship hulls (HS headings 3209 and 3210).
- From 35% to 15% on electric ovens for grilling or roasting and limousine passenger vehicles (HS headings 8516 and 8702).
Specific Tax Reductions:
- From 10% to 0% on goods such as motors for electric vehicles, vacuum cleaners, and audio equipment (HS headings 8501, 8508, and 8518).
- From 10% to 5% on electric vehicle batteries (HS heading 8507).
Conclusion:
The revised tariff structure offers significant cost-saving opportunities, particularly for importers of live poultry, electronic products such as computers and related equipment, and electric vehicle components. Businesses should carefully review their product classifications and ensure customs declarations and pricing models reflect the new rates to avoid penalties or clearance delays. These changes are expected to enhance competitiveness for sectors including technology, automotive, and consumer goods. For tailored guidance on compliance and strategic planning, please contact our team.
