As of August 8, 2025, Cambodia implemented a zero-percent customs duty rate on pharmaceutical products classified under HS code 30, including finished pharmaceutical formulations such as tablets, capsules, syrups, and injections. This exemption applies to all imports of pharmaceutical products, regardless of their country of origin, effectively eliminating the Most Favored Nation (MFN) tariff rates for these goods.
In addition to the customs duty exemption, all imports are subject to a 10 percent Value Added Tax (VAT). However, certain imports, including pharmaceutical products, are exempt from this VAT, further reducing the tax burden on these goods.
Under the ASEAN Free Trade Area (AFTA), Cambodia applies the Common Effective Preferential Tariff (CEPT) scheme, which offers lower tariff rates to imports from other ASEAN member countries, provided that conditions in the Rules of Origin (ROO) are fulfilled. However, specific details regarding the CEPT rates for pharmaceutical products are not readily available. (cambodiainvestment.gov.kh)