Petroleum, Diesel and Gasoline (ផលិតផតេលសិលា)

Specific Tax (excise tax) for imported Petroleum, Diesel and Gasoline-Cambodia Tax

For imported goods, Tax Base for Specific Tax (ST) is calculated inclusive of customs duty ( but VAT is excluded) plus CIF value (cost, insurance  and freight).

Different Specific Tax rates for Imported Petroleum, Diesel and Gasoline are 4%, 10%, 25%, 33%.