On 26 March 2026, the Royal Government of Cambodia issued Sub-Decree No. 52 (“Sub-Decree 52”) on the adjustment of customs import duty and export tax rates on certain goods, with the objective of supporting electric mobility, clean energy usage, and selected manufacturing activities.
Sub-Decree 52 introduces significant duty reductions, including reductions to 0%, for a number of imported and exported goods. The measures will take effect from 1 April 2026.
Summary of Key Rate Changes
| Category | Item(s) [subject to tariff classification] | Previous Rate | Rate Effective 1 April 2026 |
|---|---|---|---|
| EV Infrastructure & Components | Electric vehicle battery chargers; Electric wires and cables | 7% | 0% |
| Electric & Hybrid Vehicle Parts | Electric batteries; Powertrain components; Power stations; Mobile phone batteries; Solar batteries; Other specified components | 15% | 0% |
| Passenger & Cargo Vehicles | Hybrid Electric Vehicles (HEV), Plug-in Hybrid Electric Vehicles (PHEV), and Electric Vehicles (EV) (passenger and cargo); Motor EVs; Solar systems; Lithium batteries; Microwaves; Electric boilers | 15% | 0% |
| Family Electric Vehicles | Family EVs | 35% | 0% |
| Family Hybrid Electric Vehicles | Family PHEVs | 35% | 7% |
| Selected Household Electrical Appliances | Electric stoves and Toasters | 35% | 0% |
| Export Tax –Aluminum Products | Aluminum ore | 25% | 0% |
Our Comments
Sub-Decree 52 underscores Cambodia’s continued policy commitment to electric mobility, clean energy adoption, and selected downstream manufacturing. Importers of electric vehicles, EV parts, and charging infrastructure stand to benefit from significantly lower landed costs, and manufacturers and distributors of household electrical appliances will gain improved import competitiveness. Exporters of aluminum coil products satisfying the specified criteria will benefit from the full removal of export tax. Businesses are advised to review their HS classifications, supporting documentation, and product specifications to confirm eligibility for the preferential rates.
Further guidance from the General Department of Customs and Excise of Cambodia on tariff classification and documentary requirements is anticipated. Businesses are encouraged to monitor developments closely ahead of the 1 April 2026 effective date.
Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd, a member of DFDL and licensed as a Cambodian tax agent under license number – TA201701018.
DFDL provides specialized Tax & Transfer Pricing counsel throughout the ASEAN region. Connect with our Cambodia office.
