Cambodia - Customs and other import duties (% of tax revenue)

Customs and other import duties (% of tax revenue) in Cambodia was 13.12 as of 2019. Its highest value over the past 17 years was 29.74 in 2002, while its lowest value was 13.12 in 2019.

Definition: Customs and other import duties are all levies collected on goods that are entering the country or services delivered by nonresidents to residents. They include levies imposed for revenue or protection purposes and determined on a specific or ad valorem basis as long as they are restricted to imported goods or services.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
2002 29.74
2003 26.83
2004 28.26
2005 27.12
2006 25.24
2007 25.90
2008 24.03
2009 22.85
2010 22.10
2011 19.26
2012 18.51
2013 17.21
2014 16.81
2015 16.89
2016 16.25
2017 13.54
2018 13.57
2019 13.12

Limitations and Exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries.

Statistical Concept and Methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.

Periodicity: Annual

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance