The Cambodian government has recently issued a new sub-decree No.88 dated 11 June 2012 that provides for an increase in the specific tax and export duty rates of certain motorcycles and seafood as follows:
Specific tax rates on motorcycles with cylinder capacity exceeding 50cc but not exceeding 250cc will be increased from 5% to 10%. The specific items in question are listed in the the ASEAN Harmonized Tariff Nomenclature for 2012 (AHTN 2012) under the following codes:
8711.20.20 8711.20.39 8711.20.59.
Export duty rates on certain seafood will be increased from 0% to 10%. The 31 items affected by the increase are listed in ASEAN Harmonized Tariff Nomenclature for 2012 (AHTN 2012) under the following codes:
0305.72.10 0306.11.00 0306.12.00 0306.14.10 0306.14.90 0306.15.00 0306.16.00 0306.17.10 0306.17.20 0306.17.30 0306.17.90 0306.19.00 0306.21.91 0306.21.99 0306.22.91 0306.22.99 0306.24.91 0306.24.99 0306.25.00 0306.26.91 0306.26.99 0306.27.91 0306.27.99 0306.29.91 0306.29.99 0307.99.20 0307.39.20 0307.60.30 0307.79.20 0307.89.20 0307.99.20
This sub-decree is effective from 1st July 2012.
If you have any questions or concerns in relation to the new rates, please feel free to contact us.
