Phnom Penh: The spokesperson of the Royal Government of Cambodia, Mr. Pen Bunna, stated that amendments to import and export tax rates on certain goods by the Royal Government will become effective on April 1, 2026.
In a statement regarding the Cambodia-Thailand border situation on March 30, 2026, Mr. Pen Bunna mentioned that amid difficulties caused by the rising international fuel prices, the Royal Government has issued additional intervention measures aimed at reducing the financial burden on citizens through adjustments to customs tax rates on imported goods and export tax rates on certain goods such as: reducing import tax rates from 7% to 0% on electric vehicle battery chargers, electric rice cookers, and nine lines of solar lamps; reducing import tax rates from 15% to 0% on goods including motors for electric vehicles, solar power systems, lithium batteries (such as laptop batteries, airplane batteries, vehicle batteries, solar batteries, and energy storage devices like power banks, power stations, and phone batteries), electric heaters, electric stoves, passenger vehicles, and cargo vehicles of HEV, PHEV, and EV types covering 179 tax lines.
He said that for family vehicles of the PHEV type covering 92 tax lines, the import tax rate is also reduced from 35% to 7%. Import tax rates are reduced from 35% to 0% on electric stoves, electric ovens, and family EV vehicles covering 12 tax lines. Additionally, export tax rates are reduced from 25% to 10% on bauxite ore (aluminum ore) covering 1 tax line.
He clarified, “These new customs and export tax rate amendments will take effect from April 1, 2026. Please note that these additional new measures were implemented following several previous measures by the Royal Government aimed at controlling fuel prices and easing the living conditions of the people.”
According to the spokesperson, the Royal Government has continued to reduce fuel prices by 6.5 cents per liter as direct subsidies on fuel prices to alleviate the burden on citizens. An additional 1 cent per liter reduction will be applied when international gasoline prices exceed $90 per barrel and international diesel prices exceed $100 per barrel. Customs duties on fuel are reduced to zero, meaning the state will not collect import taxes on fuel at all. Additional excise taxes on gasoline and diesel are reduced to zero dollars. Special excise tax on diesel is reduced from 4% to 0%, and value-added tax on gasoline and diesel prices is reduced from 10% to only 4%, with the Royal Government bearing the 6% VAT cut.
