Importing from Cambodia to the US: Tariff Rates, Section 301 Risk & 2026 Guide

Cambodia's garment, footwear, and travel goods sector hit $15.5 billion in exports in 2025, up 15.8% from the previous year. The US is Cambodia's largest single-country export market — roughly 38% of everything Cambodia ships goes to American importers. If you're sourcing apparel, footwear, travel goods, or furniture from Cambodia, you're tapping into one of Southeast Asia's fastest-growing manufacturing bases.

But the tariff picture has gotten considerably more complicated. Cambodia faces MFN duties (14-48% on its core export categories), a 15% Section 122 surcharge that the CIT struck down but the Federal Circuit kept in place, and — most importantly — two separate Section 301 investigations. One targets Cambodia's failure to enforce forced labor bans. The other examines structural excess manufacturing capacity. Either could result in new tariffs within months.

Here's what you're actually paying, what's at risk, and how Cambodia compares to alternative sourcing countries.

Quick check: Calculate duties on your Cambodian products →

By VatCheck Research Team. Sources: US Census Bureau trade data, Cambodia Ministry of Commerce export statistics, USTR Section 301 investigation notices (Federal Register, March 2026), USITC HTS 2026, CIT ruling in Oregon v. Trump (May 7, 2026), Garment Manufacturers Association in Cambodia (GMAC) 2025 annual report.

Current Tariff Rates on Cambodian Goods (May 2026)

Cambodia receives MFN (Most Favored Nation) treatment from the US — Column 1 General rates under the Harmonized Tariff Schedule. There's no free trade agreement between the US and Cambodia, so no preferential rates apply. Cambodia had partial GSP (Generalized System of Preferences) eligibility, but the US GSP program expired and hasn't been renewed.

What You're Paying Today

| Tariff Layer | Rate | Status | |---|---|---| | MFN base rate | Varies by product (0-48%) | Permanent | | Section 122 surcharge | 15% of customs value | Struck down May 7, stayed May 12 — still collected. Expires July 24. | | Section 301 | None — yet | Two investigations active (forced labor + excess capacity) | | Section 232 | 50% on steel/aluminum/copper | Negligible — Cambodia's metal exports to US are minimal | | Anti-dumping/CVD | None currently | No active AD/CVD orders on Cambodian products |

Product-Specific Duty Rates

Cambodia's exports to the US are concentrated in a few product categories, mostly with high MFN rates. Here's the real-world math:

| Product | HTS Chapter | MFN Rate | + Section 122 | Total Effective | |---|---|---|---|---| | Men's cotton trousers | Ch. 62 | 16.6% | 15% | 31.6% | | Women's cotton knit T-shirts | Ch. 61 | 16.5% | 15% | 31.5% | | Women's synthetic knit tops | Ch. 61 | 32% | 15% | 47% | | Athletic footwear (textile upper) | Ch. 64 | 20% | 15% | 35% | | Leather footwear | Ch. 64 | 10% | 15% | 25% | | Travel bags (synthetic) | Ch. 42 | 17.6% | 15% | 32.6% | | Backpacks | Ch. 42 | 17.6% | 15% | 32.6% | | Wooden furniture | Ch. 94 | 0% | 15% | 15% | | Bicycles | Ch. 87 | 11% | 15% | 26% | | Rice (milled) | Ch. 10 | 1.4¢/kg | 15% | ~15.5% |

The math is painful for apparel — Cambodia's dominant export. At 31-47% total duty, margins are getting squeezed hard. These rates assume Section 122 stays in effect. If it's struck down permanently or expires on July 24, every rate in this table drops by 15 percentage points. See our Section 122 analysis for the scenarios.

For your exact product, look up the HTS code and calculate the total duty.

Section 301: Cambodia's Two-Front Tariff Risk

Cambodia is caught in not one but two Section 301 investigations launched in March 2026. This is the biggest tariff risk for anyone sourcing from Cambodia, and understanding both tracks is essential for planning.

Track 1: Forced Labor (60 Economies)

On March 12, 2026, USTR initiated Section 301 investigations into 60 economies — Cambodia included — for failure to impose and effectively enforce bans on importing goods produced with forced labor. Public hearings were held April 28-29.

Why Cambodia is a target: The Cambodian garment sector has faced repeated allegations of labor rights violations. Factory audits have documented excessive overtime, wage theft, and restrictions on union organizing. While Cambodia has improved labor standards compared to a decade ago, the gap between written law and actual enforcement is what USTR is examining.

Potential impact: If USTR determines Cambodia has failed to adequately enforce forced labor bans, targeted tariffs could be imposed on the product categories where violations are concentrated — garments, footwear, and travel goods. Based on precedent from IEEPA and Section 301 actions, the tariff range could be 20-45%.

What that would mean:

Men's cotton trousers: 16.6% MFN + 15% S.122 + 25% S.301 = 56.6%
Women's knit tops: 32% MFN + 15% S.122 + 25% S.301 = 72%

Those rates would effectively price Cambodia out of the US market for most apparel.

Track 2: Excess Manufacturing Capacity (16 Economies)

A separate investigation launched March 11 targets 16 economies — including Cambodia — for maintaining structural excess capacity in manufacturing. Hearings were held May 5-8.

Why Cambodia fits the profile: Cambodia's garment, footwear, and travel goods exports grew 11.26% in just the first four months of 2026. The sector accounts for 46% of Cambodia's total exports. USTR's investigation looks at whether this growth reflects genuine comparative advantage or government-supported overcapacity that distorts trade.

Timeline and What to Expect

| Date | Event | Status | |---|---|---| | March 11-12, 2026 | USTR initiates both investigations | Complete | | April 28-29, 2026 | Forced labor hearings | Complete | | May 5-8, 2026 | Excess capacity hearings | Complete | | Mid-to-late 2026 | USTR determinations expected | Pending | | Late 2026 - 2027 | Potential tariff implementation | If affirmative |

During the May hearings, footwear and apparel trade groups (FDRA, AAFA) urged USTR not to pursue additional tariffs, arguing that tariffs punish American consumers without addressing the underlying labor or capacity issues. Whether those arguments prevail is anyone's guess.

For detailed hearing testimony analysis and country-by-country tariff predictions, see our Section 301 hearing results guide.

Cambodia vs. Vietnam vs. Bangladesh: Sourcing Comparison

Most importers choosing Cambodia are comparing it against Vietnam and Bangladesh. Here's an honest comparison across the factors that actually matter:

| Factor | Cambodia | Vietnam | Bangladesh | |---|---|---|---| | MFN garment rate | 14-32% | 14-32% | 14-32% | | Section 122 | 15% | 15% | 15% | | Section 301 risk | High (2 investigations) | High (1 investigation) | Moderate (forced labor track only) | | Current S.301 tariffs | None | None | None | | Minimum wage (garment) | $204/month (2024) | $234/month (Region IV) | $113/month (Tk 12,500) | | Infrastructure quality | Limited (port congestion) | Strong (deep-water ports) | Limited (Chittagong backlog) | | Factory capacity | Small to mid-scale | Large-scale | Large-scale | | Lead time to US | 25-35 days ocean | 18-35 days ocean | 25-40 days ocean | | Compliance risk | Medium-high (labor) | Medium (transshipment) | Medium (labor, fire safety) | | Trade agreement with US | None | None | None |

When Cambodia Wins

Lower labor cost than Vietnam ($204 vs $234/month). For labor-intensive products where sewing cost is the largest input, Cambodia can be 10-15% cheaper on production.
Less transshipment enforcement risk than Vietnam. CBP's transshipment crackdown primarily targets Vietnam as a conduit for Chinese goods. Cambodia faces less scrutiny on this front.
Furniture and wood products. Cambodia has expanding capacity in wooden furniture (Chapter 94) at 0% MFN + 15% Section 122 = 15% total — competitive with Vietnam.

When Vietnam Wins

Scale and infrastructure. Vietnam has deep-water ports, better logistics networks, and factories that can handle large-volume orders. Cambodia's manufacturing sector is smaller and more concentrated.
Product diversity. Vietnam exports electronics ($34B+), machinery, and industrial components alongside textiles. Cambodia is overwhelmingly garments/footwear — less diversified.
Compliance infrastructure. Vietnamese factories are generally further along on international labor and environmental compliance certifications (SA8000, WRAP, OEKO-TEX).

When Bangladesh Wins

Lowest labor costs in the comparison ($113/month). For pure cost optimization on basic garments, Bangladesh is hard to beat.
Capacity. Bangladesh is the world's second-largest garment exporter. For large-scale orders (100,000+ units), production capacity is available.

The Strategic Answer

Don't put all your eggs in one basket. The Section 301 investigations targeting all three countries signal that tariff risk is now a Southeast Asian phenomenon, not a country-specific one. Companies that diversified from China to a single alternative are about to face the same problem again.

A resilient sourcing strategy in 2026 spreads orders across:

Cambodia or Bangladesh (for labor-intensive garments)
Vietnam (for electronics, footwear, furniture)
Mexico (for USMCA-eligible goods — check certificate of origin requirements)
Domestic US manufacturing (for high-value, time-sensitive products — consider duty drawback for the export side)

Documentation and Compliance Requirements

Importing from Cambodia requires standard US customs documentation plus product-specific filings:

Every shipment needs:

Commercial invoice (declaring value, quantity, product description, country of origin: Cambodia)
Packing list
Bill of lading or airway bill
Customs bond — required for all commercial imports over $2,500
ISF (Importer Security Filing) — filed 24 hours before vessel departure

Textile and apparel specific:

Fiber content declaration — must accurately state fiber composition (e.g., "60% cotton, 40% polyester")
Country of origin marking — each garment must be individually labeled "Made in Cambodia"
Textile visa — may be required for certain product categories depending on current quota arrangements
UFLPA compliance — you must be able to demonstrate your supply chain is free of Xinjiang-origin inputs. If your Cambodian factory sources cotton from China, document the specific origin.

Footwear specific:

Declaration of footwear components (upper material, outer sole material)
Country of origin marking on each pair

Food products (rice, spices):

FDA prior notice (must be submitted before shipment arrives)
USDA phytosanitary certificate for plant-based products

Calculating Your Total Landed Cost

Use this framework to estimate what a Cambodian import actually costs you, beyond just the product price:

Example: 1,000 men's cotton trousers at $8/unit FOB Phnom Penh

| Cost Component | Calculation | Amount | |---|---|---| | Product cost (FOB) | 1,000 × $8 | $8,000 | | Ocean freight (Sihanoukville → LA) | LCL estimate | $1,200 | | Insurance (0.4% CIF) | $9,200 × 0.004 | $37 | | CIF value | | $9,237 | | MFN duty (16.6%) | $9,237 × 0.166 | $1,533 | | Section 122 (15%) | $9,237 × 0.15 | $1,386 | | MPF (0.3464%) | $9,237 × 0.003464 | $32 | | HMF (0.125%) | $9,237 × 0.00125 | $12 | | Customs broker | Flat fee | $200 | | Drayage (port to warehouse) | Estimate | $350 | | Total landed cost | | $12,750 | | Per unit landed | $12,750 ÷ 1,000 | $12.75 |

Your $8 garment costs $12.75 landed — a 59% markup from duties, freight, and fees. If Section 301 tariffs add 25%, that per-unit landed cost jumps to $15.06 (88% markup).

Calculate your exact scenario →

What Happens If Section 301 Tariffs Hit Cambodia?

Plan for it, even if you hope it won't happen. Here's what to do now:

Map your exposure. List every SKU you import from Cambodia, the HTS code, current duty rate, and annual import value. Look up your HTS codes →
Model the tariff scenarios. Run your numbers at current rates, +25%, and +45% to understand the impact on margins.
Identify alternative sources. For each high-exposure product, identify at least one backup supplier in a different country.
Build Section 122 protest documentation. If Section 122 is ultimately struck down, you want to recover those duties. File protests now to preserve your rights.
Monitor the USTR docket. Determinations will be published in the Federal Register. Subscribe to updates at our tariff updates page.
Consider accelerating orders. If you have large purchase orders planned for late 2026, consider moving them up before any Section 301 tariffs take effect.

Frequently Asked Questions

Does Cambodia have a trade agreement with the US?

No. Cambodia has no free trade agreement, bilateral investment treaty, or preferential trade arrangement with the US. All goods enter at MFN rates. The former GSP preferences that reduced duties on some products have expired and have not been renewed.

What's the minimum order for importing from Cambodia?

There's no customs minimum — you can import any quantity. But practically, the fixed costs (freight, customs broker, documentation) mean orders under $5,000 are rarely economical for ocean shipments. For small orders, consider air freight or consolidated LCL (less than container load) through a freight forwarder.

Can I claim a Section 122 refund on my Cambodia imports?

Not directly through CAPE — that's for IEEPA tariffs only. For Section 122 duties, file a customs protest to preserve your refund rights in case the CIT ruling is upheld. Also note that Section 122 expires by statute on July 24, 2026, which would end the 15% surcharge regardless.

How do I verify my Cambodian supplier is legitimate?

Request factory audit reports (BSCI, WRAP, or SA8000), verify the factory's registration with Cambodia's Ministry of Industry, and consider a third-party pre-shipment inspection for your first order. The Garment Manufacturers Association in Cambodia (GMAC) maintains a member directory of registered factories.

What are the main ports for shipping from Cambodia?

The primary port is Sihanoukville (Preah Sihanouk) — Cambodia's only deep-water port. Transit time to US West Coast is approximately 22-28 days. Some shipments route through Ho Chi Minh City (Vietnam) or Laem Chabang (Thailand) for transshipment to larger vessels, which adds 3-5 days but may offer better shipping rates.

Last updated: May 2026. Tariff rates on Cambodian goods are subject to change pending Section 301 investigation outcomes. For current rates on specific HTS codes, use our tariff calculator. See Cambodia's country tariff page for all applicable rates. This guide covers general import requirements — consult a licensed customs broker for shipment-specific compliance advice.