Cambodia Import Duty & Tariff Guide 2026
Cambodia is one of Asia's most concentrated sourcing origins — garments and footwear account for over 80% of its US exports. No Section 301 tariffs apply. Cambodian apparel pays MFN duties of 15–32% plus the 10% forced-labor Section 301 tariff that replaced the Section 122 surcharge on 24 July 2026. No US-Cambodia FTA exists.
The Section 122 surcharge expired on 24 July 2026. The forced-labor Section 301 tariff replaced it the same day: 10% on Cambodian goods, on top of MFN. Computers, phones, chips, energy and Section 232 goods are exempt. Current US tariff regime →
US Import Duties on Cambodian Products (2026)
| Product | HTS | MFN | +Forced-labor | 2026 total | Note |
|---|---|---|---|---|---|
| Cotton T-shirts (knit) | 6109.10 | 16.5% | 10% | 26.5% | Cambodia's dominant export to US |
| Woven trousers (cotton) | 6203.42 | 16.6% | 10% | 26.6% | Jeans and chinos — major output |
| Women's blouses (woven) | 6206.30 | 15.4% | 10% | 25.4% | Fast-fashion staple |
| Sweaters (knit, manmade) | 6110.30 | 32% | 10% | 42% | Highest-duty apparel category |
| Footwear (rubber/plastic) | 6402.99 | 6% | 10% | 16% | Sandals, athletic shoes |
| Bicycles | 8712.00 | 11% | 10% | 21% | Growing non-apparel export |
| Travel bags (nylon) | 4202.92 | 17.6% | 10% | 27.6% | Backpacks, luggage — Phnom Penh factories |
| Rubber (natural, raw) | 4001.10 | Free | Exempt | 0% | MFN 0%; forced-labor tariff only |
Cambodia Import Duty — FAQs
What is the effective import duty on Cambodian garments to the US in 2026?
Cambodian garments pay MFN rates of roughly 15% to 32% depending on the product, plus the 10% forced-labor Section 301 tariff in force since 24 July 2026. A cotton T-shirt (HTS 6109.10) pays 26.5% in total; a synthetic sweater (6110.30) 42%. Some Cambodian products are exempt under the country list in HTSUS U.S. note 52 — check your 8-digit code.
Is Cambodia subject to Section 301 tariffs?
Not to the China lists. Those 7.5–25% duties apply to Chinese goods only, which is Cambodia's main advantage. Cambodia is in the 10% tier of the separate forced-labor Section 301 tariff, while China and Vietnam are in the 12.5% tier — so a cotton T-shirt pays 26.5% from Cambodia against 29% from Vietnam and 36.5% from China.
Does Cambodia have a free trade agreement with the US?
No. The US and Cambodia do not have a bilateral FTA. Cambodia is an ASEAN member and participates in ASEAN free trade arrangements with other countries, but the US is not part of ASEAN FTAs. Cambodian goods enter the US under standard MFN rates.
Why is Cambodia so concentrated in garments?
Cambodia's garment sector developed in the 1990s under the Multi-Fibre Arrangement (MFA), which allocated garment export quotas to developing countries. When MFA quotas expired in 2005, Cambodia retained competitiveness through lower wages, Better Factories Cambodia (ILO labor monitoring program), and geographic diversification away from China. Today garments and footwear account for over 80% of Cambodia's total exports. Major buyers include Gap, H&M, Nike, and Zara. The Phnom Penh and Sihanoukville export processing zones are the main hubs.
Did Section 122's expiry on 24 July 2026 reduce Cambodian costs?
No. The 10% Section 122 surcharge did expire on 24 July 2026, but the forced-labor Section 301 tariff replaced it the same day at the same 10% for Cambodia. A cotton T-shirt still pays 26.5% and a synthetic sweater 42%. Cambodia did gain relative to Vietnam and China, which moved to 12.5%.
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