0% Customs Duty on Certain Goods Imported from the USA

September 8, 2025

On August 8, 2025, the Ministry of Economy and Financeissued Prakas No. 632 establishing a 0% customs duty on eligible goods imported into Cambodia from the United States of America. On the same date, the General Department of Customs and Excise (“GDCE”) issued Prakas No. 3724/25 on the Customs Formality Procedures for Goods Originating from the United States of America and Imported from the United States of America. Taken together, these two related Prakas establish the legal basis and customs procedures for applying a 0% customs duty rate on qualifying US-origin goods. Any existing regulations or provisions that contradict these Prakas are considered null and void.

Key Provisions

• 0% customs duty rate: A customs duty rate of 0% will apply to eligible goods originating from the US and directly consigned to Cambodia.
• Eligibility requirements: To be eligible for the 0% customs duty, the goods must originate from the US and be shipped directly to Cambodia without transshipment. This exemption does not apply to used goods, which are explicitly excluded from the scope of the Prakas. The specific criteria for identifying used goods will be determined and clarified by the GDCE.
• Proof of origin: Importers must submit appropriate proof of origin using the forms and procedures prescribed by the GDCE to benefit from the 0% customs duty rate.
• Effective date: The 0% customs duty rate applies to goods that are loaded onto the means of transport in the US on or after August 8, 2025.

GDCE Procedural Requirements and Eligibility Conditions

The GDCE has outlined specific procedural requirements and eligibility conditions, especially for motor vehicles.

Eligible vehicle criteria

Cars must meet the following conditions to be eligible for the 0% customs duty rate:

• Be manufactured in the US;
• Be vehicles with a model year of: one year before the current year; the current year; or one year after the current year;
• Have less than 5,000 kilometers on the odometer; and
• Be in good condition, with no signs of collision, damage, or alteration.

Motorcycles, tricycles, and ATVs must meet the following conditions to be eligible for the 0% customs duty rate:

• Be manufactured in the US;
• Be vehicles with a model year of: one year before the current year; the current year; or one year after the current year;
• Have less than 2,000 kilometers on the odometer; and
• Be in original, undamaged condition.

Customs formalities to access the 0% customs duty rate

• Importers or representatives must submit a declaration of origin using Form US, via the CVDS electronic system at https://value.customs.gov.kh/CV/Login2.aspx?ReturnUrl=%2fCV%2f.
• Supporting documents or evidence of US origin must be available for verification upon request.
• Customs verification and approval will follow existing free trade agreement procedures.
• Declarants must complete the following in the customs declaration (single administrative document or “SAD”) in ASYCUDA:
  • Enter code “KHUSPT” (KH and US preferential tariff) in Box 36 (Preference) of the SAD.
  • Enter the number and date of the approved declaration of origin by using “862” as the document name code when lodging the SAD.
• Customs officers and declarants can review and verify documents directly through the ASYCUDA system.