Other Exemption

Other VAT Exemption

According to the provisions of Article 26 of the Law on Customs, the exemption from customs import duties and taxes are granted for certain goods. The following goods are exempted from customs duties and taxes to certain qualified importers :

1. Goods originating in Cambodia or goods that have previously been taxed which are outside the customs territory and re-import with no value added;
2. Goods exempted from customs import duties and taxes under the provisions of other laws and regulations of the Kingdom of Cambodia;
3. Goods donated for charity; goods for research and scientific purposes, samples and goods for exhibition with no commercial value; coffins containing human remains;
4. Goods up to a certain value or quantity imported by passengers, crews of conveyances and border crossers as determined by the Director of Customs;
5. Goods in transit or being transshipped through the customs territory;
6. Household goods, personal effects and belongings excluding motorized vehicles, imported by persons changing residence to Cambodia in quantities determined by the Director of Customs;
7. Industrial equipment, and products needed for the operation and maintenance of such equipment, that is used on the continental shelf for the exploration and extraction of hydrocarbons and other mineral and organic substances as approved by the Minister of Economy and Finance;
8. Other goods approved by the Minister of Economy and Finance.

Reference: customs