Recently I received a question about the cost to import a motorbike into Cambodia.
As you can see the total cost includes the import tax (COP), the special tariff (SOP) and VOP.
Total Duties and Taxes = Import Taxes (COP) + Special Tariff (SOP) + VOP
Import Taxes (COP) = Customs Value x Import Tax Rate
Special Tariff (SOP) = (Customs Value + import Tax) x Special Tariff Rate
VOP = (Customs Value + Import Tax + Special Tariif) x 10%
In the example below it concerns a 125CC motorbike valued at 1442USD. (Customs Value!)
According to the document the Import Tax Rate (for this motorbike) was 15%, the Special Tariff Rate was 15% and the VAT 10%.
最近接到一个摩托车进口的询盘。
如您所见,总成本包括进口税(COP),特殊关税(SOP)和VOP。
总关税和税收=进口税(COP)+特殊关税(SOP)+增值税( VOP)
进口税(COP)=海关价值x进口税率
特别关税(SOP)=(海关价值+进口税)x特殊关税税率
VOP =(海关价值+进口税+特殊Tariif)×10%
在下面的例子中,它涉及价值1442美元的125CC摩托车。 (海关价值!)
根据该文件,进口税率(对于这辆摩托车)为15%,特殊关税税率为15%,增值税为10%。