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June 30, 2026

Cambodia Customs Tariff Policy: Preparing the 2028 Harmonized Schedule (HS / AHTN)

Background

The General Department of Customs and Excise organized a one‑morning workshop on 30 June 2026 to coordinate the preparation of Cambodia’s 2028 customs tariff schedule and to request inter‑ministerial cooperation for translation and sectoral review. National customs tariff schedules set the commodity codes and associated duties that customs authorities use for revenue collection, trade statistics, and regulatory controls.

The workshop brought 37 officials including 14 customs and tax officers and representatives from ministries such as Agriculture, Defense, Interior, Economy and Finance, Environment, Health, Industry, Mines and Energy, Commerce, Transport, Land Management, Education, Foreign Affairs and others to align the draft tariff text with sectoral requirements. Harmonized System (HS) and the ASEAN Harmonized Tariff Nomenclature (AHTN) supply the international classification updates that national tariff schedules adopt to reflect new products and trade practices.

Scope of Application

The 2028 tariff schedule under preparation applies to goods entering or leaving Cambodia’s customs territory and to the classification lines used in customs declarations and trade statistics. The schedule will also inform licensing, permits, prohibitions, and other regulatory measures applied at the border as referenced by participating ministries and agencies.

Key Provisions or Decisions

Workshop participants agreed to cooperate on translating and adapting the tariff headings and explanatory notes into Khmer to ensure sectoral accuracy and consistency with the original English texts of the WCO HS and AHTN. The meeting recorded an agreement to establish focal points linking the General Department of Customs and Excise with each relevant ministry and agency for ongoing consultation on tariff line wording and future revisions.

Implications for Investors, Businesses, or Compliance

Availability of a Khmer version of the HS/AHTN entries is expected to make tariff line wording more accessible for local importers, exporters and compliance officers who rely on national language references for classification decisions. Businesses should monitor the inter‑agency coordination process and subsequent official publications to identify tariff line changes that could affect duty rates, licensing requirements, or permissible trade in regulated goods.

Official Source

Source: General Department of Customs and Excise social media post, 30 June 2026. Original post: https://www.facebook.com/cambodiacustoms/posts/pfbid0vBLkuy6qh5UVxLfarkiWhHFFNkCbwSeg7jnJovbd2AWvbgGGwfF2yn9KntGoZARCl

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