Usually non-taxable and can clear in express/ informal entry. However, KH customs has the final decision as to whether certain personal effects shipments will clear formally or informally. In the case of formal entry, consignee may need to pay duty/tax. Employees of international NGOs, UN bodies, Embassies/Consulates automatically have duty-free status; however, if their shipments will be declared for formal entry, please note that they still need to go through formal procedures and these entail clearance costs. In this case, they have the option to do self-clearance to avoid payment of clearance service fee imposed by 3rd party brokers (however, they may still pay cost of paperwork /procedures).