Cambodia Adjusts Customs Duties and Export Taxes on Key Goods

Introduction

On March 26, 2026, the Royal Government of Cambodia issued Sub-Decree No. 52, adjusting customs duty and export tax rates on several categories of goods. This regulation aims to encourage the adoption of sustainable technology and reduce costs for selected industrial and consumer products.

Under this Sub-Decree:

• Customs duties are eliminated (0%) for a wide range of electric vehicles (EVs), solar energy equipment, and specific electronic appliances.
• Significant tax reductions apply to Plug-in Hybrid Electric Vehicles (PHEVs) and certain mineral exports.
• Implementation begins April 1, 2026, for all relevant ministries and stakeholders.

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Key Provisions

A. Elimination of Customs Duties (Reduced to 0%)

The Sub-Decree aggressively reduces import costs for green energy and electric transportation. The 0% rate applies to:

• Electric Vehicle Infrastructure: EV battery chargers and motors.
• Solar Technology: Solar energy systems and solar lamps.
• Electric Appliances: Electric rice cookers, heating stoves, and kettles.
• Electric & Hybrid Transport: 179 tariff lines covering HEVs, PHEVs, EVs, lithium batteries, and family-type EVs.

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B. Partial Reductions for PHEVs

For specific family-type PHEVs (92 tariff lines), the customs duty rate has been reduced from 35% down to 7%. This adjustment provides a significant middle ground for hybrid vehicles that do not qualify for full EV exemptions.

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C. Export Tax Adjustments for Minerals

The government has reduced the export tax on Bauxite.

• Previous Rate: 25%.
• New Rate: 10%.
• Target: Bauxite under tariff line 2606.00.00.

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D. Regulatory Compliance and Effective Date

Sub-Decree No. 52 supersedes any prior regulations that contradict its provisions and shall be implemented by all relevant ministries and stakeholders effective from April 1, 2026.

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Conclusion

Sub-Decree No. 52 represents a strategic move by the Cambodian government to accelerate the transition toward a greener economy by making electric vehicles and renewable energy components more affordable. For businesses involved in the automotive, electronics, and mining sectors, these changes present substantial cost-saving opportunities. However, careful attention to the 2022 Cambodia Customs Tariff lines remains essential to ensure correct classification.

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ILAW Cambodia Law Office stands ready to assist clients in navigating the updated tariff schedules and ensuring full compliance with the new 2026 regulatory framework.