Yes, most shipments going from Malaysia to Cambodia are subject to import duties and taxes. Cambodia applies a low de minimis threshold of approximately USD 50 (roughly KHR 200,000). Shipments valued below this threshold are generally exempt from customs duty and VAT.
However, most commercial shipments exceed this value and are therefore dutiable and taxable.
Hence, commercial shipments may be subject to:
- Import duty: Varies by HS code and product category. Cambodia uses four main ad valorem rates: 0%, 7%, 15%, and 35% (with some recent reductions to 0% on specific goods such as certain electronics, electric vehicles components, poultry, and green energy products effective in 2026). Because Malaysia and Cambodia are both ASEAN members, many goods qualify for preferential 0% duty under the ASEAN Free Trade Area (AFTA) / ATIGA, provided the correct Certificate of Origin (Form D) is submitted. Without preferential treatment, standard rates apply.
- Value Added Tax (VAT): A flat 10% rate applied on the CIF value + customs duty + any other charges. (Note: VAT on fuel has been temporarily reduced in 2026, but this does not apply to general goods.)
- Possible additional charges: Such as special taxes (excise) on certain products (e.g., vehicles, alcohol, tobacco), customs processing/handling fees, and other regulatory fees. Anti-dumping or safeguard duties may apply in specific cases.Import duty and VAT rates depend heavily on the item’s HS code and whether preferential ASEAN origin rules are met. Duties and taxes are usually paid by the importer or recipient in Cambodia unless the sender (via DDP Incoterms) has arranged to prepay them.
Import duty and VAT rates depend on the item’s HS code. Duties and taxes are usually paid by the importer or recipient in Italy unless the sender has arranged to pay them.
For the most accurate assessment, check it yourself using DHL MyGTS, a free shipping tool, or contact DHL Express on social media with the exact HS code and shipment details.
If you have a DHL Express business account, you can also check with your dedicated account manager.