IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 04 Mar 2016 | Removal date: open ended
Still in force

Export tax

 On 4 March 2016, the Cambodian government announced an increase of the export tax on natural rubber.
With the new provisions in place, exports will not be taxed if the benchmark price remains below 1'000 USD/ton or above 3'000 USD/ton. If, however, the price remains between 1'000 and 2'000 USD/ton, the exporter will be charged 150 USD/ton. In the case of prices between 2'000 and 3'000 USD/ton, the export tax will amount to 200 USD/ton.
Previously, exporters were required to pay 50 USD/ton if the price fell below 2'000 USD/ton. No export tax was charged in the case of market prices above the benchmark.
The list of affected trading partners is based on 2014 trade figures.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

019 Forage; natural rubber; living plants; raw vegetable materials
4001 Natural rubber, balata, guttapercha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.
400121 Smoked sheets
400122 Technically specified natural rubber (TSNR)
400129 Other

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