The Ministry of Economy and Finance (“MEF”) issued instruction on June 5, 2025, to make it easier for those without a VAT Identification Number (“VAT TIN”) to pay taxes on imported products, especially for postal and express consignments.
Point 2 of Instruction No. 007 MEF, dated August 11, 2022, which deals with the management of import and export activities by people, has been modified and revised by the MEF with effect from July 1, 2025.
Exemption from the 20% Additional Customs Duties
Non-commercial imports made by people without a VAT TIN that are shipped by air, such as postal and express consignments, are exempt from the 20% additional customs duties surcharge. Only customs declarations made using the system-to-system automated platform are free from this requirement.
Exclusion of Specific Goods
Vehicle imports, such as cars and motorbikes, are not covered by the aforementioned exception.
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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