The Royal Government of Cambodia has issued a new Sub-Decree introducing significant reductions in customs import duties and export tax rates on a range of goods, effective from 1 April 2026. Sub-Decree No. 52, dated 26 March 2026, aims to support electric mobility, clean energy adoption, and selected downstream manufacturing activities in Cambodia.

Key Rate Changes

Sub-Decree 52 introduces significant duty reductions, including reductions to 0%, for a number of imported and exported goods. The most notable changes include the following.

EV Infrastructure & Components

Electric vehicle battery chargers, and electric wires and cables: reduced from 7% to 0%.

Electric & Hybrid Vehicle Parts

Electric batteries, powertrain components, power stations, mobile phone batteries, solar batteries, and other specified components: reduced from 15% to 0%.

Passenger & Cargo Vehicles

Hybrid Electric Vehicles (HEV), Plug-in Hybrid Electric Vehicles (PHEV), and Electric Vehicles (EV) for both passenger and cargo use: reduced from 15% to 0%. Motor EVs, solar systems, lithium batteries, microwaves, and electric boilers are similarly reduced from 15% to 0%.

Family Electric Vehicles

Family EVs: reduced from 35% to 0%.
Family Plug-in Hybrid Electric Vehicles (PHEVs): reduced from 35% to 7%.

Selected Household Electrical Appliances

Electric stoves and toasters: reduced from 35% to 0%.

Export Tax – Aluminum Products

Aluminum ore: export tax reduced from 25% to 0%.

 

Policy Context

Sub-Decree 52 reflects Cambodia’s continued policy commitment to electric mobility, clean energy adoption, and support for selected downstream manufacturing sectors. Importers of electric vehicles, EV parts, and charging infrastructure stand to benefit from significantly lower landed costs, while manufacturers and distributors of household electrical appliances will gain improved import competitiveness. Exporters of aluminum products satisfying the specified criteria will benefit from the full removal of the export tax.

 

Implementation Considerations

Businesses should review their HS classifications, supporting documentation, and product specifications to confirm eligibility for the preferential rates. Further guidance from the General Department of Customs and Excise of Cambodia on tariff classification and documentary requirements is anticipated.

 

For Assistance

Businesses operating in the automotive, clean energy, household appliance, and aluminum export sectors should carefully monitor developments and consult with their legal or tax advisors to assess the impact on their import and export operations, supply chain structures, and pricing strategies, and to ensure proper eligibility for the reduced rates.