Imported Lubricant, Brake Oil, Raw Material for Producing Engine Oil

Specific Tax (Excise Tax) for Imported Lubricant, Brake Oil, Raw Material for Producing Engine Oil-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 Lubricant, Brake Oil, Raw Material for Producing Engine Oil is 10%.