Sub-Decree No. 139 ANK.BR ("Sub-Decree"), which was issued by the Royal Government of Cambodia on August 8, 2025, established a favorable customs tariff policy for goods imported from the United States. This action demonstrates Cambodia's dedication to promoting trade, strengthening economic ties, and adhering to its international trade commitments while putting into practice the bilateral accord in principle on tariff treatment between the United States and Cambodia.
With the specific exception of used goods, qualifying items that are made in the United States and imported into Cambodia will be eligible for a 0% customs tax rate under the Sub-Decree.
It is the responsibility of the Ministry of Economy and Finance ("MEF") to publish the comprehensive guidelines for implementing this preferential rate.
Advance Grand Formula Co., Ltd is licensed audit firm from Accounting and Auditing Regulator (ACAR Decision N0. 014), member audit firm of Kampuchea Institute of Certified Public Accountants and Auditors (license number C-00085) and tax agent from General Department of Taxation (license number TA202204002).
This Publication is intended for general guidance only and should not form the basic of specific decisions.
Should you need any further information or support, please contact us at: accounting@advancegroupkh.com (accounting), audit@advancegroupkh.com (audit), tax@advancegroupkh.com (tax) and number and telegram 085 36 8888 and 070 399 888.
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