The notice clarified that the special tax on some commodities such as electric vehicle motors (HS 8501) will be reduced from 10% to 0%; the special tax on electric vehicle batteries (HS 8507) will be reduced from 10% to 5%...

Cambodia's General Department of Customs and Excise issued Notice No. 6069/25 on December 23, 2025, announcing that starting from January 1, 2026, tariffs and "Specific Tax" rates will be lowered on a batch of imported goods, involving live poultry, computers and related equipment, home appliances and electric vehicle-related categories. The notice stated that the move aims to facilitate trade, attract investment in key areas, and promote the integration of Cambodia's tariff structure with regional and international standards.

From the perspective of automobile and parts exports, the most noteworthy thing is the tax burden adjustment on electrication-related components: the notice clearly states that the special tax on some commodities such as motors for electric vehicles (HS 8501) will be reduced from 10% to 0%; the special tax on electric vehicle batteries (HS 8507) will be reduced from 10% to 5%. In addition, at the complete vehicle/servicing vehicle level, the import tariff on some passenger transport vehicles (HS 8702) has been reduced from 35% to 15%(the notice also mentioned the adjustment of tax rates for home appliances such as ovens). Although the summary of the notice does not detail the details of tax changes for "complete electric vehicles" one by one,"related to electric vehicles" have been named and included in the scope of adjustment, and the reduction in tax rates for key components has been enough to affect the cost structure of the complete vehicle and the assembly/after-sales spare parts strategy in Cambodia.

For China's automobile export practitioners, such "component-side tax cuts" are often more operable than the entire vehicle: on the one hand, the special tax on motors is reduced to zero and the special tax on power batteries is lowered, which can directly improve the cost of key three electric components exported to Cambodia, benefiting companies that focus on parts supply, KD parts, and after-sales spare parts warehouses; On the other hand, HS code classification and declaration standards will become more sensitive-the same are "motors" and "batteries", with different uses, specifications, and complete/spare parts status, and the tax classification may be different, which in turn affects whether the new tax rate is applicable.

Source:https://www.kaohooninternational.com/aseanupdates/573344

Source: Guangdong Good Car

[Disclaimer] The content of this website (including pictures and texts) originates from the Internet, and the copyright belongs to the original author. Respect the rights and interests of originality, and select content is only used for information sharing. If copyright disputes are involved, please contact us to handle the deletion in a timely manner.