规则与准入
进口成本由三段构成：关税、特别税、增值税。最惠国（MFN）关税率按《柬埔寨海关税则》的税则归类确定；特别税按同一税则归类的税率计算；增值税对每一项应税供应按 10% 征收，计税基数为完税价格、关税与特别税之和。RCEP 附件一列出了电力设备各税目的基准税率与逐年减让轨迹：变压器（HS 8504）与电线电缆（HS 8544）基准税率 15%，铁塔与格构桅杆（HS 7308）、钢芯铝绞线电缆（HS 7614）基准税率 7%。自贸协定只减让关税，特别税与增值税不因自贸协定而减免。表中「U」表示该税目未列入减让。
The value added tax rate which is determined by existing Law on Taxation is 10%.
C. Value Added Tax (VAT) = (Customs Value + Customs Duty + Special Tax) x VAT Rate
MFN customs duty rate is the tariff rate based on the tariff classification as specified in Cambodia Customs Tariff.
Goods imported under FTAs are subject to the duties and taxes at rate similar to those applied to imported goods under the MFN procedure, except that the customs duty is reduced with Tariff Lines Schedule under the FTAs, but the amount of special tax and value added tax remains the same as MFN tariff rate.
8504.10.00 - Ballasts for discharge lamps or tubes 15 % 15 % 15 % 15 % 15 % 15 % 15 % 15 % 15 % 15 % 15 % 15 % 15 % 15 % 15 % 15 % 15 % 15 % 15 % 15 % 15 %
8504.21.10 --- Step-voltage regulators (auto transformers); instrument 15 % 15 % 13 % 13 % 13 % 11 % 11 % 9% 9% 7% 7% 5% 5% 3% 3% 0% 0% 0% 0% 0% 0%
8504.21.92 ---- Having a power handling capacity exceeding 10 kVA 15 % 15 % 13 % 13 % 13 % 11 % 11 % 9% 9% 7% 7% 5% 5% 3% 3% 0% 0% 0% 0% 0% 0%
8544.11.10 --- With an outer coating of lacquer or enamel 15 % 15 % 13 % 13 % 11 % 11 % 9% 9% 7% 7% 5% 5% 3% 0% 0% 0% 0% 0% 0% 0% 0%
8544.20.21 --- Insulated with rubber or plastics 15 % 15 % 13 % 13 % 13 % 11 % 11 % 9% 9% 7% 7% 5% 5% 3% 3% 0% 0% 0% 0% 0% 0%
7308.20.29 --- Other 7% 7% 6% 6% 6% 5% 5% 5% 4% 4% 4% 3% 3% 0% 0% 0% 0% 0% 0% 0%
7614.10.19 --- Other 7% 7% 6% 6% 6% 5% 5% 5% 4% 4% 4% 3% 3% 0% 0% 0% 0% 0% 0% 0% 0%
能。依《投资法》第 26 条与《投资法实施次法令》第 14 条，合格投资项目（QIP）进口可免关税、特别税与增值税：出口型 QIP 与配套产业型 QIP 进口建筑材料、建筑设备、生产设备与生产投入品全免；面向国内市场的 QIP 进口建筑材料、建筑设备与生产设备全免，生产投入品的优惠依《财政管理法》及相应次法令确定。另有第 139 号次法令第 15 条的追加优惠（为项目工人建宿舍、托儿所、急救室、食堂所需物资免三项税）。程序上须分两步：先经柬埔寨发展理事会（CDC/CIB）取得进口货物总清单（Master List），清单内货物进口时再经国家单一窗口（NSW）向海关总署申请海关许可（Customs Permit）。此外还有与货物和进口商类别挂钩的全额或部分免税（过境转货物、外交与领事机构公务用货、依其他法律免税的货物、慈善捐赠与科研样品等）。
According to Article 26 of Law on Investment of Cambodia and article 14 of Sub-degree on Implementation of Law on Investment of Cambodia, QIPs entitled to customs duty and tax exemptions are as follows:
Export QIP and Supporting Industry QIP are entitled to the exemptions of customs duty, special tax and value-added tax for the import of Construction Material, Construction Equipment, Production Equipment and Production Inputs
Domestically Oriented QIP is entitled to exemption of customs duty, special tax and value added tax for the import of Construction Material, Construction Equipment, and Production Equipment.
Investors or representatives shall apply for Master List of imported goods from the Council for the Development of Cambodia (Cambodian Investment Board-CIB).
When goods in the above-mentioned master list are imported, investors or representatives shall apply for Customs Permit at GDCE through NSW in accordance with procedure of customs permit process as mentioned in section 2.1.1.5 (Customs Permit).
Full duty and tax exemptions are granted to goods and importers who meet the following criteria:
海关层面要「海关许可」：属下列情形的进口货物须申请海关许可——QIP 免税进口的货物、贷款或援助项目免税进口的货物、外交与领事机构免税货物、禁止与限制货物、临时准入货物、石油制品与免税店销售货物，以及其他经政府或经济财政部长决定免税或由国家负担税费的货物。申请通过国家单一窗口（NSW）以电子形式提交，须附发票、装箱单、运输单据、授权书等。所有进口货物无论是否免税均须报关，申报在 ASYCUDA / e-Customs 电子系统办理；另可适用预抵申报（Pre-Arrival Processing）加快通关。设备本身的技术标准与型式认证由工矿能源部与柬埔寨标准局（ISC）主管，属技术监管而非海关许可，未取到英文逐条依据。
The goods owner or representative of the goods shall apply for a customs permit through the National Single Window System.
All export or import goods, whether or not exempted from duties and taxes, are subject to a customs declaration.
IM4 Direct Import (Import for home use)
流程：①属海关许可清单的先经国家单一窗口（NSW）申请海关许可；②取得许可后办理报关——所有进口货物无论是否免税都须报关，在 ASYCUDA / e-Customs 以电子方式申报，申报代码 IM4 为直接进口（进口本地自用）；③随附商业发票、装箱单、运输单据，某些情形还需舱单、许可证、许可文件、保险证明等。货物可在货物到港后先存放于海关暂存区等待清关。可用时限（有出处的）：机场海关暂存自到达登记日起 30 天，其他海关暂存 45 天，逾期另加 3 个月并按完税价格每日 0.1% 缴滞留费；海关预裁定（归类与原产地）不超过 30 个工作日，估价预裁定不超过 90 个工作日。
The goods owner or representative of the goods shall apply for a customs permit through the National Single Window System.
All export or import goods, whether or not exempted from duties and taxes, are subject to a customs declaration.
IM4 Direct Import (Import for home use)
From the registration date of goods arrival, goods can be temporarily stored up to 30 days at the airports and up to 45 days for customs temporary storage other than airports.
Documents to be attached to customs declaration are commercial invoices, packing lists, and transport documents.
有。柬埔寨已缔结并适用的优惠贸易协定包括东盟自贸区（ATIGA）、东盟—日本 AJCEP、东盟—韩国 AKFTA、东盟—印度 AIFTA、东盟—香港 AHKFTA、RCEP、中柬自贸协定 CCFTA、柬韩 CKFTA 与柬—阿联酋 CEPA。优惠按各协定的关税减让表（TRS）逐年执行，RCEP 附件一即柬埔寨的承诺表（含基准税率与 Year 1–20 减让轨迹）。用协定优惠须提交原产地证明：原产地证书（CO，纸质或电子 e-CO）由主管机关签发，另有原产地声明（DO）；须一并提供发票、装箱单与提单等支持文件。原产地判定标准为完全获得或生产（WO），或实质性改变（按税则归类改变 CTC、区域价值成分 RVC 或其他特定制造标准评估）。注意：协定只减让关税，特别税与增值税仍按最惠国税率计征。
Cambodia-China Free Trade Agreement (CCFTA)
Certificate of Origin (CO) is a proof of origin issued by competent authority.
Wholly produced or obtained (WO)
Goods imported under FTAs are subject to the duties and taxes at rate similar to those applied to imported goods under the MFN procedure, except that the customs duty is reduced with Tariff Lines Schedule under the FTAs, but the amount of special tax and value added tax remains the same as MFN tariff rate.