Cambodia Import Regulations

Import Regulations

• • Steering: Only left-hand drive vehicles are allowed; right-hand drive cars face restrictions.
• • Age: Used cars manufactured before 2000 are discouraged due to stricter inspection requirements.
• • Emissions: Vehicles must comply with at least Euro II emission standards for inspection.

Taxes and Duties

• • Customs Duty: Standard rate is 35% of CIF (Cost, Insurance, Freight) value.
• • Special Tax:
• • Engine up to 3000 cc: reduced to 20-50% depending on recent policy.
• • Engine over 3000 cc: reduced to 50-55%.
• • Value Added Tax (VAT): 10% on all used cars.
• • Electric Vehicles: Incentive reduces specific duty rate to 10%.
• • Other Vehicles: Heavy trucks, semi-trailers, and special-purpose vehicles may have reduced tax rates 25-30%.

Tax Calculation Formula

• • Calculation: Import Tax = CIF × (Customs Duty + Special Tax + VAT).

Required Documentation

• • Automotive Import Permit: Specifying vehicle details and reason for import.
• • Original Bill of Lading: Must list VIN, engine number, production date, brand, model, and displacement.
• • Customs Declaration Forms: Import/export declaration for tax calculation.
• • Indicative Value (IV) Price Declaration: For accurate tax assessment.
• • Certificate of Origin: Sometimes required to verify Japan as the country of manufacture.