Imported Alcoholic Beverages (excluding beer)

Specific Tax (Excise Tax) for Imported Alcoholic Beverages (excluding beer)-Cambodia Tax

For imported goods, Tax Base for Specific Tax (ST) is calculated inclusive of customs duty ( but VAT is excluded) plus CIF value (cost, insurance  and freight).

Specific Tax rate for Imported Alcoholic Beverages such as wines and other alcoholic beverages (excluding beer) is 35%.