What a US buyer pays on Cambodian goods today
US duties are owed by the importer of record, usually the US buyer, not the Cambodian factory. The liability is a personal debt of the importer to the United States.[5] Duties follow the country of origin and the 10-digit HTS line of the goods, not the port they ship from or the freight terms.
As of September 25, 2026, an entry of Cambodian-origin goods is built from these layers. Most shipments of garments, footwear, travel goods and bicycles pay only the first two, plus fees.
- The normal (Column 1 General) duty for the HTS line. Rates on apparel and travel goods can be high: for example 16.5% on cotton sweaters and pullovers of 6110.20.20, 17.6% on travel, sports and similar bags of man-made fibers, backpacks included, of 4202.92.31, and 5.5% on the light, narrow-tired bicycles of 8712.00.25.[2] Cambodia is still a designated least-developed beneficiary country, but GSP has been expired since December 31, 2020, so GSP-eligible goods pay the Column 1 rate.[3][6]
- A 10% Section 301 duty on products of Cambodia, under heading 9903.05.28, since July 24, 2026, with exemptions for listed goods.[1][2]
- Section 232 duties instead of the 10% Section 301 duty on covered goods such as steel, aluminum, copper, vehicles and parts, and wood products.[2]
- Antidumping or countervailing duties on goods under an order: solar cells and modules, mattresses, paper shopping bags and paper file folders from Cambodia.[8][9][11][13][14]
- Fees: the merchandise processing fee on formal entries and, for ocean freight, the harbor maintenance fee.[16][17]
The US duty stack on goods from Cambodia, September 25, 2026
The table lists every measure that applies, or applied during 2025 and 2026, to goods of Cambodian origin. Rates are additional to the Column 1 duty unless the row says otherwise. The notes that follow the table explain the exemptions and how the rows combine.
| Measure | Rate | Applies to | Legal basis | Effective date |
|---|---|---|---|---|
| Column 1 General (MFN) duty | Set by HTS line, from free upward[2] | All Cambodian goods; GSP expired[6] | Harmonized Tariff Schedule | In force; GSP expired December 31, 2020[6] |
| Section 301, forced labor (in force) | 10%[1] | All products of Cambodia except the exemptions in notes 1 and 2[2] | Section 301, Trade Act of 1974; USTR notice 91 FR 47318; 9903.05.28[1][2] | July 24, 2026[1] |
| Section 232 (in force) | Metals 50% or 25%, or a 15% combined rate (Column 1 plus 232) on derivatives listed in Annex III; other programs vary[18][2] | Covered products of any origin; no Cambodia partner rate in HTS Rev. 19[2] | Section 232, Trade Expansion Act of 1962; proclamations | Metals on full value from April 6, 2026[18] |
| Antidumping and countervailing duties (in force) | Set by each order[8] | Solar cells and modules, mattresses, paper shopping bags, paper file folders (see below) | Tariff Act of 1930, orders by Commerce | Order by order |
| Merchandise processing fee | 0.3464% of value, within a per-entry minimum and maximum[16] | Formal entries | 19 U.S.C. 58c; 19 CFR 24.23[16] | New limits October 1, 2026[16] |
| Harbor maintenance fee | 0.125% of value[17] | Commercial cargo unloaded from a vessel at a covered US port[17] | 19 CFR 24.24[17] | In force |
| Section 122 surcharge (ended) | 10%[19] | Most imports; not on top of Section 232[19] | Section 122, Trade Act of 1974; Proclamation 11012 | February 24 to July 24, 2026[19] |
| IEEPA reciprocal tariff (ended) | 10% baseline, then 19%[20][23] | Cambodian goods not in the exempt categories[20] | Executive Orders 14257 and 14326; 9903.02.11[23][2] | April 5, 2025 to February 23, 2026[20][28] |
Notes to the table
Each note applies to the rows named in it. The importer's licensed customs broker confirms which lines go on the entry.
- Note 1, general Section 301 exemptions. The 10% duty does not apply to goods listed in U.S. note 52(b) and (c) to Chapter 99, to civil aircraft and their parts, to listed articles for pharmaceutical use, to Section 232 goods, or to donations and informational materials (9903.05.86 to 9903.05.92).[2]
- Note 2, Cambodia-only exemptions. Heading 9903.06.02 exempts the lines listed in U.S. note 52(j)(5)(i): mostly live animals, cut flowers and plants, vegetable saps and oils, certain tropical wood and plywood lines, cork, rattan and bamboo basketwork, raw silk and silk fabrics, pearls and precious stones. Heading 9903.06.03 exempts psyllium husks, boswellia and certain plant extracts.[2][1] Apparel, footwear, travel goods and bicycles are not on the list.[2]
- Note 3, Section 232 and Section 301. Goods that pay a Section 232 duty on metals, vehicles and parts, trucks, wood products or other covered goods are exempt from the forced-labor Section 301 duty (9903.05.90).[2] See our Section 232 guide for every 232 rate.
- Note 4, stacking. Goods that pay the 10% Section 301 duty also pay any other additional duty in Chapter 99 subchapters III and IV, except where U.S. note 52 says otherwise, and they stay subject to antidumping and countervailing duties.[2] CBP asks for the Section 301 number to be reported first among the trade-remedy numbers.[4]
- Note 5, in-transit rule. Goods loaded on the vessel before 12:01 a.m. ET on July 24, 2026 and entered before 12:01 a.m. ET on July 28, 2026 were exempt from the Section 301 duty (9903.05.85).[1][2]
- Note 6, Section 122. The surcharge did not apply on top of Section 232 duties; on a product partly covered by 232, it applied only to the part 232 did not cover.[19]
What changed, and when: April 2025 to September 2026
Each date is the first day the change applied to goods entered for consumption or withdrawn from warehouse, at 12:01 a.m. Eastern time unless noted.
- April 5, 2025. 10% IEEPA baseline tariff on goods from nearly all countries, including Cambodia.[20]
- April 9, 2025. Cambodia's country rate of 49% in Annex I of Executive Order 14257 takes effect (9903.01.75).[21][2]
- April 10, 2025. Executive Order 14266 suspends the country rates for 90 days and applies 10% instead.[22]
- August 7, 2025. Cambodia's reciprocal rate is set at 19% (9903.02.11).[23][2]
- October 26, 2025. The United States and Cambodia sign an Agreement on Reciprocal Trade in Kuala Lumpur.[24]
- February 20, 2026. The Supreme Court holds in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. Executive Order 14389 ends the IEEPA tariff actions the same day.[26][27] The same day, Commerce publishes a countervailing duty order on paper file folders from Cambodia.[14]
- February 24, 2026. CBP stops collecting IEEPA duties (from 12:00 a.m. ET). The 10% Section 122 surcharge starts at 12:01 a.m. ET.[28][19]
- July 24, 2026. The Section 122 surcharge expires, and the 10% Section 301 forced-labor duty on Cambodia begins.[19][1]
- July 31, 2026. Commerce finds in its expedited first sunset review that revoking the antidumping order on mattresses from Cambodia would likely lead to continuation or recurrence of dumping.[12]
- October 1, 2026. New merchandise processing fee limits for fiscal year 2027.[16]
Section 301: the 10% forced-labor duty on Cambodian goods
On July 28, 2026 USTR published actions in 60 Section 301 investigations of economies that failed to impose and effectively enforce a prohibition on imports made with forced labor. USTR's June 5, 2026 proposal set 10%, rather than 12.5%, for economies that impose such a prohibition, committed to one in an Agreement on Reciprocal Trade, or have a partial regime. USTR noted that Cambodia committed to a prohibition in its agreement and adopted one after the June 5, 2026 proposal, and imposed 10% on products of Cambodia from July 24, 2026.[1] CBP collects it under 9903.05.28.[4][2]
Garments and textiles. The President directed USTR to set up tariff-rate quotas for Bangladesh, Cambodia, Indonesia and Malaysia, for an initial three years, that would let a volume of specific textiles and apparel enter free of the Section 301 duty, based on each country's imports of US cotton and textile inputs. Until USTR establishes them, those goods pay the 10%.[1] As of September 25, 2026, we found no USTR notice in the Federal Register establishing the quotas. Treat any quota volume as unsettled until that notice appears.
This is not the China Section 301 program. The China lists, exclusions and rates are covered in our Section 301 guide.
IEEPA tariffs on Cambodia: 49% announced, 19% charged, then zero
The International Emergency Economic Powers Act (IEEPA) tariffs were the ones that made headlines in Cambodia. Executive Order 14257 of April 2, 2025 listed Cambodia at 49%, one of the highest country rates.[21] That rate was suspended the day after it started, and Cambodian goods paid the 10% baseline until Executive Order 14326 set Cambodia's rate at 19% from August 7, 2025.[22][23][2] Section 232 goods, and products such as pharmaceuticals, semiconductors and energy listed in Annex II, were exempt from the reciprocal tariff.[20]
On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and CBP stopped collecting all IEEPA duties on goods entered from 12:00 a.m. ET on February 24, 2026. Section 232 and Section 301 duties were not affected.[26][28]
CBP is refunding IEEPA duties, with interest, through its CAPE process in the ACE Portal, which it is rolling out in phases. CAPE declarations are filed by the importer of record or an authorized customs broker, and CBP pays refunds only to the importer of record or to the notify party the importer designated on CBP Form 4811.[29] CBP does not send refunds to anyone else, so a Cambodian exporter that was not the importer of record does not receive one from CBP. See the tariff refund guide for the steps and deadlines, and get an IEEPA refund estimate for what your entries paid.
The US-Cambodia Agreement on Reciprocal Trade: what is official
The two governments signed an Agreement on Reciprocal Trade in Kuala Lumpur on October 26, 2025. It enters into force only once both sides notify each other that their internal procedures are complete.[24] In their joint statement the United States committed to keep the reciprocal tariff on Cambodian goods at 19% and to give a zero reciprocal rate to products identified from Annex III of Executive Order 14346. Cambodia committed to adopt and implement a prohibition on imports of goods made with forced labor.[25]
We found no Federal Register order or HTS heading that applied the zero rate to Cambodian goods before IEEPA collection ended on February 24, 2026, and after that there was no reciprocal tariff left to adjust.[2][28] The agreement still matters: USTR cited Cambodia's commitment in it when it set the Section 301 rate at 10% rather than 12.5%.[1]
Section 122: the 10% surcharge, February 24 to July 24, 2026
Proclamation 11012 replaced the IEEPA tariffs with a 10% surcharge on most imports under Section 122 of the Trade Act of 1974. It applied to goods entered from 12:01 a.m. ET on February 24, 2026 through 12:01 a.m. ET on July 24, 2026, with exemptions listed in its annexes, and it did not stack on Section 232 duties.[19] Cambodia had no separate rate.
CBP's refund process, CAPE, covers IEEPA duties only.[29] Our Section 122 refund status page tracks the litigation and totals what your entries paid.
Antidumping and countervailing duties on Cambodian goods
These duties are set by the Department of Commerce for a specific product and country, often company by company. Goods that pay the 10% Section 301 duty stay subject to them.[2] As of September 25, 2026, these orders cover goods from Cambodia. Each case page has the scope, HTS numbers and deposit rates.
- Solar cells and modules. Antidumping order A-555-003 and countervailing duty order C-555-004, both published June 24, 2025.[8][9] Separately, solar cells and modules completed in Cambodia from Chinese parts and components can fall under the China orders A-570-979 and C-570-980, under Commerce's final circumvention determination published August 23, 2023.[10]
- Mattresses. Antidumping order A-555-001, published May 14, 2021. In its expedited first sunset review of July 31, 2026, Commerce found that revoking the order would likely lead to continuation or recurrence of dumping.[11][12]
- Paper shopping bags. Antidumping order A-555-002, since July 18, 2024.[13]
- Paper file folders. Countervailing duty order C-555-006, since February 20, 2026. Commerce's antidumping investigation ended in a negative final determination, so there is no antidumping order.[14][15]
GSP, Section 232 and de minimis for Cambodian shippers
GSP. In 2016 USTR added travel goods, including luggage, backpacks, handbags and wallets, to the duty-free GSP list for least-developed beneficiary countries, a group that includes Cambodia.[7][3] GSP expired on December 31, 2020 and is pending renewal by Congress, so those goods pay the Column 1 rate today.[6]
Section 232. Section 232 duties apply by product, at the general rate for every origin unless a proclamation sets a partner rate. HTS Revision 19 has no Section 232 line specific to Cambodia.[2] Since April 6, 2026, steel and aluminum articles and Annex I-A derivatives pay 50% of the full customs value, not only the metal content.[18] Full rates, lines and dates are in our Section 232 guide.
De minimis. Duty-free treatment for shipments of $800 or less has been suspended for goods from every country since August 29, 2025, and a 2025 statute ends it on July 1, 2027.[30][31] Parcels of Cambodian goods sent straight to US customers pay duty like any other entry. See our de minimis guide.
Fees on every entry: MPF and HMF
The merchandise processing fee is 0.3464% of the value of a formal entry, within a per-entry minimum and maximum that changed on October 1, 2026.[16] Our customs clearance page explains how the fees appear on an entry.
The harbor maintenance fee is 0.125% of the value of commercial cargo unloaded from a vessel at a covered US port. It applies to ocean freight, not air.[17]
How to find the rate for your product
The duty depends on the 10-digit HTS line and the entry date. These steps get you to an estimate. Your US buyer's licensed customs broker confirms it on the entry.
- Classify the product to 10 digits with the HTS code finder.
- Open the tariff simulator with Cambodia as origin, enter the code and the entry date, and it lists the Column 1 duty, each Chapter 99 duty in force on that date, MPF and HMF.
- Compare with ready-made pages for Cambodian goods, such as cotton sweaters, car tires and bus and truck tires, or browse import duty by HTS code.
- Check whether the line is on the Cambodia exemption list (9903.06.02), covered by Section 232, or under an antidumping or countervailing duty order in the AD/CVD order search. Our analysis of duty paid by origin shows how these layers add up across trading partners.
- Ask the importer's licensed customs broker to confirm the Chapter 99 lines before the goods ship.