Cambodia: Implementation of 0% customs duty on eligible U.S.-origin goods
0% customs duty applies exclusively to new goods
The government of Cambodia has implemented a 0% customs duty on new goods originating from the United States and directly imported into Cambodia.
To implement this policy, the following legal instruments establish the framework for the preferential tariff and outline the procedures and conditions for importing eligible goods:
- Sub-decree No. 139 by the Royal Government of Cambodia
- Prakas No. 632 by the Ministry of Economy and Finance
- Instruction No. 3724/25 by the General Department of Customs and Excise (GDCE)
The 0% customs duty applies exclusively to new goods, with used goods remaining subject to standard customs duty rates.
Read an August 2025 report prepared by the KPMG member firm in Cambodia