Notification on Adjustment of Customs Duty Rates and Export Duty Rates on Certain Goods
March 31, 2026
On 28 March 2026, the General Department of Customs and Excise of Cambodia issued a notification regarding Sub-Decree No. 52 dated 26 March 2026 promulgated by the Royal Government of Cambodia (the “Sub-Decree”).
The Sub-Decree introduces adjustments to import and export duty rates applicable to certain categories of goods. Key changes are summarized below:
| Rate | Type of tax | Goods Covered | Tariff Lines |
| 7% to 0% | Import Duty | Electric vehicle electric chargersElectric rice cookersSolar lamps | 9 tariff lines |
| 15% to 0% | Import Duty | Electric vehicle motors Power solar systemslithium batteries (including batteries for laptops, aircraft, vehicle, solar systems, and energy storage devices such as power banks, power stations, mobile phone batteries)Electric stovesElectric kettles Freight vehicle: HEV, PHEV, and EV passenger vehicles | 179 tariff lines |
| 35% to 7% | Import Duty | PHEV family car | 92 tariff lines |
| 35% to 0% | Import Duty | Electric stoves Toasters EV family car | 12 tariff lines |
| 25% to 10% | Export Duty | Bauxite (aluminum ore) | 1 tariff line |
| These adjusted customs duty rates and export duty rates shall take effect from April 1st, 2026 onward. | |||
Key Takeaways
- The Sub-Decree significantly reduces import duties on a wide range of energy-related and electric goods, particularly those supporting renewable energy and electrification.
- Preferential treatment is extended to electric and hybrid vehicles, as well as related components such as batteries and charging equipment.
- Export duty on bauxite has also been reduced, potentially encouraging mineral exports.
Businesses engaged in the importation of energy-related products, electric appliances, and vehicles, as well as exporters of mineral resources, should review the Sub-Decree to assess its impact on their operations and supply chains.
