What is the standard of import tariff in Cambodia
The import tariff rate structure has been adjusted in 2001, the tariff levels have been reduced from 12 to 4, and the maximum tariff rate has been reduced from 120% to 35%. The following are the existing tariff bands: 1. 0% tariff for export of duty-free items such as medical supplies and educational supplies; 2. 7% tariff for export of primary products and raw materials; 3. 15% tariff for export of capital goods, machinery and equipment, and locally available raw materials; and 4. 35% tariff for export of finished products, alcohols, gasoline products, automobiles, precious metals, and gemstones. Exports are subject to the following three rates of duty: 1. exports of natural rubber are subject to a duty of 2%, 5% or 10% (a graded rate of duty is temporarily applied to this item). 2. exports of processed timber are subject to a duty of 5% or 10% (depending on the grade of the timber and the degree of processing). 3. exports of fish and other aquatic products, and unprocessed gemstones are subject to a 10% duty.