Cambodia

Specific Information

No standard transfer of residence exemption: Cambodia does not have a widely documented blanket "transfer of residence" duty-free exemption comparable to EU or other countries. Most household goods imported as cargo are subject to the standard tariff rates unless the importer qualifies under a specific exemption category (diplomatic, QIP, NGO agreement, etc.).

Tariff rates: Cambodia applies four primary ad valorem tariff rates on CIF value: 0% (raw materials, FTA goods), 7% (semi-processed/intermediate goods), 15% (many finished goods/consumer products), 35% (luxury goods, alcohol, tobacco, certain automobiles).

VAT: 10% VAT is levied on all imported goods, calculated on CIF value plus customs duty.

Special tax (excise): Applies to alcohol, tobacco, luxury products, and certain other categories.

August 2025 — US goods: Cambodia implemented a 0% customs duty rate on new goods originating from the United States, including used cars, under Sub-Decree No. 139. VAT and special taxes still apply.

ASYCUDA World: All customs declarations must be submitted electronically through ASYCUDA World.

Customs permit: May be required from the GDCE Customs Procedures Department in Phnom Penh for certain imports and must be presented with the customs declaration.

ASEAN membership: Cambodia is a member of ASEAN. Preferential tariff rates apply to goods from ASEAN member states under the ASEAN Free Trade Area (AFTA). Cambodia also has FTAs with China, South Korea, Japan (via RCEP), and others.

De minimis threshold: Low-value goods below a specified threshold may be cleared under simplified procedures.

Duties & Taxes

Duty-free conditions: Personal belongings imported by travellers or via mail shipments below a certain value threshold may be exempt from import duties. Diplomatic missions and international organisations receive import duty exemptions under the Law on Customs and relevant agreements.

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• Bill of lading (OBL)
• Vehicle registration / title
• Purchase invoice
• Customs declaration via ASYCUDA World

Specific Information

Vehicle duties: Motor vehicles are subject to customs duty (up to 35% for luxury vehicles), 10% VAT, and special tax. Combined duties can be substantial.

US-origin used cars: As of August 2025, used cars from the United States enter at 0% customs duty under Sub-Decree No. 139. VAT and special taxes still apply.

Right-hand drive vehicles: Cambodia drives on the right-hand side. Both left-hand drive and right-hand drive vehicles are found on the roads, though left-hand drive is standard.

Driving: Driving is on the RIGHT-hand side of the road.

Pets

• ISO 15-digit microchip (ISO 11784/11785 compliant), implanted before or on the same day as the rabies vaccination. A rabies vaccination administered before the microchip is considered invalid. Per PetTravel.com, BringFido, and multiple relocation sources (confirmed against DAHP procedures):
• Current rabies vaccination certificate: administered at least 30 days before arrival and within the last 12 months. Cambodia does not recognise multi-year rabies vaccines. Per PetTravel.com, BringFido, and multiple relocation sources (confirmed against DAHP procedures):
• Additional vaccinations: dogs must be vaccinated against distemper, hepatitis, parvovirus, and leptospirosis at least 21 days before import. Cats must be vaccinated against feline viral rhinotracheitis, calicivirus, and panleukopenia at least 21 days before import. Per PetTravel.com, BringFido, and multiple relocation sources (confirmed against DAHP procedures):
• Veterinary health certificate issued within 7-10 days of travel by a licensed veterinarian, endorsed by the government veterinary authority of the country of origin (e.g., USDA/APHIS for US pets). Certificates signed only by private veterinarians without government endorsement are not accepted. Per PetTravel.com, BringFido, and multiple relocation sources (confirmed against DAHP procedures):
• Import permit from the Department of Animal Health and Production (DAHP) under MAFF — required only if the pet is travelling unaccompanied (as air cargo or freight). Not required if the pet is accompanied by the owner as cabin baggage, checked baggage, or via a land border crossing. Per PetTravel.com, BringFido, and multiple relocation sources (confirmed against DAHP procedures):

No quarantine if all import requirements are met. Non-compliant animals may be quarantined (if facilities are available), returned to the country of origin, or euthanised.

Accompanied vs. unaccompanied: This is a critical distinction in Cambodia. Pets travelling with their owner (cabin, checked baggage, land border) do not need an import permit. Pets travelling as unaccompanied cargo require an import permit from DAHP, applied for 5-14 days before arrival.

Multi-year rabies vaccines not recognised: Even if the pet has a valid 3-year rabies vaccine, Cambodia requires the vaccination to have been administered within the last 12 months.

Inspection at arrival: All pets are inspected by DAHP veterinary officials at the entry point. Certificates are issued by the DAHP office in Phnom Penh, but inspection must be carried out by a Veterinary Inspector at the actual border. Inform veterinary officials in advance of arrival. Arrival should be during business hours on a weekday.

Rabies titer test: Not required to enter Cambodia from any country. However, Cambodia is classified by the CDC as a high-risk country for dog rabies. Pets later returning to the US must meet enhanced CDC requirements.

Banned breeds: Cambodia does not publish a list of banned breeds. Pet owners are responsible for their pets' behaviour.

Entry points: Phnom Penh International Airport (PNH) and Siem Reap International Airport (REP) are the primary entry points. Land border crossings with Thailand, Vietnam, and Laos are also used.

Veterinary care: Limited outside Phnom Penh and Siem Reap. A few international-standard clinics exist in Phnom Penh. For serious medical issues, Bangkok (Thailand) is approximately 1 hour by air. Rabies is endemic — keep vaccination current.

Common mistakes: Using a multi-year rabies vaccine and assuming it covers the 12-month requirement. Microchipping after vaccination (invalidates the vaccination). Not having the health certificate endorsed by the government veterinary authority. Arriving outside business hours when DAHP inspectors are unavailable.