Automobiles and Spare Parts (រថយន្ត)

Specific Tax (excise tax) for Imported Automobiles and Spare Parts-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).

Different Specific Tax rates for Imported Automobiles and Spare Parts are 15%, 25%, 45%.