2月12日晚，據歐盟發布的最新消息，宣布正式撤銷柬埔寨部分商品的EBA關稅優惠待遇。根據歐盟委員會發布的聲明，由于柬埔寨侵犯《公民權利和政治權利國際公約》所規定的人權原則，歐盟委員會決定部分撤銷EBA關稅優惠待遇。
  這一決定將影響柬埔寨每年對歐盟出口的約10億歐元商品。其中包括部分服裝和鞋類產品，以及所有的旅行類產品和糖類。
  不過，歐盟也表示將繼續支持柬埔寨的經濟發展和其出口的多樣化。所有新興產業、部分服裝和鞋類產品，將繼續享受“免關稅、免配額”的優惠待遇。
  除非歐洲議會和理事會反對，否則該法案將于2020年8月12日正式生效。

  歐盟取消柬埔寨零關稅的海關稅則號明細如下（中英文）：
420100-適用于任何動物的馬具和安全帶，包括任何材料（不包括兒童和成人的安全帶，馬鞭和其他品 目 6602 的物品）的痕跡，導線，護膝，槍口，馬鞍布，馬鞍包，狗外套等，

4202-行李箱，手提箱和 行李箱項目

4203-皮革或合成皮革制的服裝和服飾配件物品（不包括鞋類和頭飾及其零件，以及第 95 章的商品， 例如護腿板，擊劍面罩）

420500-皮革或合成皮革制品（不包括馬鞍包和馬具袋；箱和類似的容器；服裝和衣服配件；鞭子，馬 具和類似品目6602；家具；照明設備；玩具；游戲；運動用品；紐扣） ；及其零件；袖扣，手鐲或 其他仿制首飾；品目 5608 的制成網狀制品；以及編結材料的制品）

420600-腸，打金器的皮膚，膀胱 或肌腱的制品

610341-針織或鉤編的男式長褲，背帶褲和背帶褲工作服，羊毛或細動物毛的馬褲和短褲（不包括泳衣 和內褲）

610343-男士或男童褲子，背帶褲及背帶褲工作服，針織或鉤編的合成纖維的馬褲及短褲（不包括泳裝 和內褲）610349-男士或男童褲子，背帶褲及背帶褲的工作服，紡織材料的馬褲和短褲，針織或鉤編

6105-針織或鉤編的男式襯衫（不包括睡衣，T 恤，汗衫和其他背心）

6107-針織或鉤編的男式內褲，三角褲，睡衣，睡衣，浴袍，晨衣和類似物品（不包括背心和汗衫）

6109-針織或鉤編的 T 恤，汗衫和其他背心

611510-連褲襪，緊身衣，長襪，襪子和其他襪類，包括帶刻度的壓力襪（例如，曲張靜脈襪）和沒有 應用鞋底的針織或鉤編鞋類（嬰兒除外）

611521-針織或鉤編合成纖維的連褲襪和連褲襪，每根紗線<67 分特（不包括分級壓縮襪）

611522-針織或鉤編合成纖維的連褲襪和連褲襪，單紗> = 67 分特（不含分級壓縮襪）

611529-針織或鉤編紡織材料的褲襪和褲襪（不包括分級壓縮襪，合成纖維和嬰兒襪）

611595-全長或及膝長襪，襪子和其他襪子，包括不帶鞋底的棉制針織或鉤編鞋（不包括分級壓縮襪， 連褲襪和連褲襪，婦女的全長或及膝長筒襪，每根紗線≤67 分特的測量，以及嬰兒襪）

611596-全長或及膝長襪，襪子和其他襪子，包括不帶鞋底的合成纖維制針織或鉤編鞋類（不包括分度 壓縮襪，連褲襪和連褲襪，婦女的全長或膝蓋長襪，每根紗線≤67 deexex 的尺寸，以及嬰兒襪）

611599-全長或及膝長襪，襪子和其他襪子，包括不帶鞋底的紡織材料的針織或鉤編織的鞋類（不包括 羊毛，動物毛，棉或合成纖維，分級壓縮襪，連褲襪和緊身衣，婦女的全長或及膝長筒襪，每根單紗 的測量值< 67 分特，嬰兒襪）

620341-羊毛或動物細毛（不包括針織或鉤編，內褲和泳裝）的男式長褲，背帶褲和背帶褲，馬褲和短 褲

620343-男式長褲，背帶褲和背帶褲，合成纖維的馬褲和短褲（不包括針織或鉤編，內褲和泳裝）

620349-男式長褲，背帶褲和背帶褲的工作服，紡織材料的馬褲和短褲（不包括羊毛，動物細毛，棉或 合成纖維，針織或鉤編，內褲和泳裝）

6205-男式襯衫（不包括針織或鉤編，睡衣，汗衫和其他背心）

6207-男士汗衫和其他背心，內褲，內褲，睡衣，睡衣，浴袍，睡衣和類似物品

621132-男式和男式運動服及其他服裝棉（不包括針織或鉤編）

621133-男式運動服和其他服裝化纖纖維（不包括針織或鉤編）

621139-男式運動服及其他服裝紡織材料（不包括棉線或人造纖維的針織或鉤編）

621142-女式運動服及其他服裝棉（不包括針織或鉤編）

621143-未列名的女士運動服和其他服裝化纖纖維（不包括針織或鉤編）

621149-未列名的女士運動服和其他服裝紡織材料（不包括棉線或人造纖維，針織或鉤編織物和 9619 的商品）

6212-所有類型的紡織材料的胸罩，腰帶，緊身胸衣，矯正器，吊帶，吊襪帶和類似物品及其部件，不 論是否具有彈性，包括針織或鉤編
640319-運動鞋，外底為橡膠，塑料，皮革或合成皮革，皮革鞋面（不包括滑雪靴，越野滑雪鞋，滑雪 靴和附有冰鞋或旱冰鞋的滑冰靴） 640320-帶有皮革外底的鞋類，鞋面由腳背和大腳趾周圍的皮帶組成

640340-鞋類，帶有保護性金屬鞋頭，橡膠，塑料，皮革或合成皮革的外底以及皮革鞋面（運動鞋和矯 形鞋除外）

640351-鞋底外底為皮革的鞋，覆蓋腳踝（不包括保護性金屬鞋頭，運動鞋，矯形鞋和玩具鞋）

640359-帶有外底和皮革鞋面的鞋類（不包括腳踝，采用保護性金屬鞋頭，鞋面由橫跨腳背和大腳趾的 皮帶組成，運動鞋，矯形鞋和玩具鞋）

640391-具有橡膠，塑料或合成皮革外底的鞋類，鞋面覆蓋皮革，覆蓋腳踝（不包括保護性金屬鞋頭， 運動鞋，矯形鞋和玩具鞋）

640399-鞋底為橡膠，塑料或合成皮革制成的外底，鞋面為皮革（不覆蓋腳踝，裝有保護性金屬鞋頭， 運動鞋，矯形鞋和玩具鞋）

6405-橡膠或塑料外底的鞋類，鞋面不是橡膠，塑料，皮革或紡織材料的；具有皮革或合成皮革外底的 鞋，皮革或紡織材料以外的鞋面；具有木材，軟木，麻線，紙板，毛皮，機織織物，毛氈，無紡布， 油氈，酒椰纖維，稻草，絲瓜絡等外底的鞋類，以及任何類型材料的鞋面，未另分類

Full List of Products and Harmonized System Codes Facing Tariffs Under EBA

420100 - Saddlery and harness for any animal, incl. traces, leads, knee pads, muzzles, saddle cloths, saddlebags, dog coats and the like, of any material (excl. harnesses for children and adults, riding whips and other goods of heading 6602)

4202 - Trunks, suitcases and cases for many items  

4203 - Articles of apparel and clothing accessories, of leather or composition leather (excl. footware and headgear and parts thereof, and goods of chapter 95, e.g. shin guards, fencing masks)

420500 - Articles of leather or composition leather (excl. saddlery and harness bags; cases and similar containers; apparel and clothing accessories; whips, riding-crops and similar of heading 6602; furniture; lighting appliances; toys; games; sports articles; buttons and parts thereof; cuff links, bracelets or other imitation jewellery; made-up articles of netting of heading 5608; and articles of plaiting materials)

420600 - Articles of gut, goldbeater's skin, bladders or tendons

610341 - Men's or boys' trousers, bib and brace overalls, breeches and shorts of wool or fine animal hair, knitted or crocheted (excl. swimwear and underpants)

610343 - Men's or boys' trousers, bib and brace overalls, breeches and shorts of synthetic fibres, knitted or crocheted (excl. swimwear and underpants)

610349 - Men's or boys' trousers, bib and brace overalls, breeches and shorts of textile materials, knitted or crocheted

6105 - Men's or boys' shirts, knitted or crocheted (excl. nightshirts, T-shirts, singlets and other vests)

6107 - Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted (excl. vests and singlets)

6109 - T-shirts, singlets and other vests, knitted or crocheted

611510 - Pantyhose, tights, stockings, socks and other hosiery, incl. graduated compression hosiery [e.g., stockings for varicose veins] and footwear without applied soles, knitted or crocheted (excl. for babies)

611521 - Pantyhose and tights of synthetic fibres, knitted or crocheted, measuring per single yarn < 67 decitex (excl. graduated compression hosiery)

611522 - Pantyhose and tights of synthetic fibres, knitted or crocheted, measuring per single yarn >= 67 decitex (excl. graduated compression hosiery)

611529 - Pantyhose and tights of textile materials, knitted or crocheted (excl. graduated compression hosiery, those of synthetic fibres and hosiery for babies)

611595 - Full-length or knee-length stockings, socks and other hosiery, incl. footwear without applied soles, of cotton, knitted or crocheted (excl. graduated compression hosiery, pantyhose and tights, women's fulllength or knee-length stockings, measuring per single yarn < 67 decitex, and hosiery for babies)

611596 - Full-length or knee-length stockings, socks and other hosiery, incl. footwear without applied soles, of synthetic fibres, knitted or crocheted (excl. graduated compression hosiery, pantyhose and tights, women's full-length or knee-length stockings, measuring per single yarn < 67 decitex, and hosiery for babies)

611599 - Full-length or knee-length stockings, socks and other hosiery, incl. footwear without applied soles, of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton or synthetic fibres, graduated compression hosiery, pantyhose and tights, women's full-length or knee-length stockings, measuring per single yarn < 67 decitex, and hosiery for babies)

620341 - Men's or boys' trousers, bib and brace overalls, breeches and shorts, of wool or fine animal hair (excl. knitted or crocheted, underpants and swimwear)

620343 - Men's or boys' trousers, bib and brace overalls, breeches and shorts of synthetic fibres (excl. knitted or crocheted, underpants and swimwear)

620349 - Men's or boys' trousers, bib and brace overalls, breeches and shorts of textile materials (excl. of wool, fine animal hair, cotton or synthetic fibres, knitted or crocheted, underpants and swimwear)

6205 - Men's or boys' shirts (excl. knitted or crocheted, nightshirts, singlets and other vests)

6207 - Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles

621132 - Men's or boys' tracksuits and other garments, n.e.s. of cotton (excl. knitted or crocheted)

621133 - Men's or boys' tracksuits and other garments, n.e.s. of man-made fibres (excl. knitted or crocheted)

621139 - Men's or boys' tracksuits and other garments, n.e.s. of textile materials (excl. of cotton or manmade fibres, knitted or crocheted)

621142 - Women's or girls' tracksuits and other garments, n.e.s. of cotton (excl. knitted or crocheted)

621143 - Women's or girls' tracksuits and other garments, n.e.s. of man-made fibres (excl. knitted or crocheted)

621149 - Women's or girls' tracksuits and other garments, n.e.s. of textile materials (excl. of cotton or manmade fibres, knitted or crocheted and goods of 9619)

6212 - Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, of all types of textile materials, whether or not elasticated, incl. knitted or crocheted

640319 - Sports footwear, with outer soles of rubber, plastics, leather or composition leather and uppers of leather (excl. ski-boots, cross-country ski footwear, snowboard boots and skating boots with ice or roller skates attached)

640320 - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe

640340 - Footwear, incorporating a protective metal toecap, with outer soles of rubber, plastics, leather or composition leather and uppers of leather (excl. sports footwear and orthopaedic footwear)

640351 - Footwear with outer soles and uppers of leather, covering the ankle (excl. incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear)

640359 - Footwear with outer soles and uppers of leather (excl. covering the ankle, incorporating a protective metal toecap, with uppers which consist of leather straps across the instep and around the big toe, sports footwear, orthopaedic footwear and toy footwear)

640391 - Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle (excl. incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear)