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CAMBODIA
CUSTOMS GUIDE
2025
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 1 Overview of Cambodia Customs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
A. Overview of Cambodia’s Customs Regulations . . . . . . . . . . . . . . . . . . . . . . . . . 5

CONTENTS
B. Economic Landscape and Strategic Location . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
C. Customs Infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
D. Customs and Trade Updates (2024) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
E. Contacts/Authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
2. Registration General Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
A. Registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
B. Customs Declaration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
C. Importation of Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
D. Export of Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
E. Customs Transit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
F. Scanning Containerized Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
3. Special Procedures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
A. Qualified Investment Projects (QIP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
B. Special Economic Zone (SEZ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
C. Temporary Admission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
D. Custom Bonded Warehouse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
E. Best Trader Incentive Mechanism (BTIM) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
F. Authorized Economic Operator (AEO) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
4. Pre-clearance Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
A. Advance Ruling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
B. Customs Valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
C. Certificate of Origin Verification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
D. Enforcement of List of Prohibited and Restricted Goods . . . . . . . . . . . . . . . . 29
E. Customs Permit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
F. De Minimis Procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
5. Duties and Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
A. Upon importation of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
B. Upon export of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
6. Trade Agreements with Cambodia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
This guide is based on our understanding of publicly known Cambodian laws, regulations and official practices 7. Rules of Origin (ROO) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
as of 15 October 2024 and may be affected by laws that are subsequently passed by the Cambodian Government A. Determination of Origin of Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
or notifications that are adopted by various ministries.
B. Proof of Origin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
©DFDL, 2024 C. Competent Authority in Cambodia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, 8. Anti-Dumping Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
in any form or by any means – electronic, mechanical, photocopy, recording or otherwise – without the prior 9. Administration Procedures .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
permission in writing from the publisher or copyright holder. This publication, and any form of copy of this
A. Record-keeping requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
publication, may not be sold, re-sold, hired out or otherwise disposed of by way of trade, by any person or entity,
without the prior written permission of the publisher or copyright holder. The information contained in this book B. Procedures Post-Clearance Audits (PCA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
is provided for information purposes only and is not intended to constitute legal and tax advice. Legal and tax C. Statute of limitations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
advice should be obtained from qualified counsel for all specific situations. D. Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
For more information, please email us at [email protected] or visit www.dfdl.com. E. Appeal procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
 It is with pleasure that we launch our inaugural DFDL 2024/2025 Cambodia Customs Booklet.
FOREWORD
From its inception by Royal Decree in 1951 the modern-day General Department of Customs
and Excise of Cambodia (GDCE) has evolved along with the changing local and global economic
and political winds.

Key highlights include Cambodia’s membership to the World Customs Organization in

April 2001, the implementation of several free trade agreements, most recently including
the Regional Comprehensive Economic Partnership (RCEP), Korean and Chinese Free Trade
Agreements, the enactment of supplementary regulations to the Law on Customs including
Rules of Origin, Investment, Special Economic Zones, Trade Remedies, Restricted Goods, and
the launch of the new Strategy for Customs Reform and Modernization 2024-2028.

The key pillars in the next step of the modernization of the customs management in Cambodia
will allow the GDCE to focus on enhancing the facilitation of trade, improvement of business
and investment environments, strengthening of revenue collection and action against cross-
border crime.

At a micro-level our clients on the ground in Cambodia are seeing the GDCE become more pro-
active with respect to post-clearance audits, tariff classification disputes, and re-assessments
concerning the transactional value used by an importer to determine the base on which duties
and taxes are applied.

Naturally as Cambodia looks to increase its Free Trade Agreement network and compete
with neighboring countries for FDI, via the reliance on investment incentives, there will be
tension with revenue collection targets of the GDCE. This tension has led the GDCE to carry out
increasingly more customs audits so that annual revenue budgets set by the Royal Government Cambodia’s economic transformation has been
of Cambodia are met.

In the current evolving environment, it has never been more important for businesses operating
in Cambodia to be aware of their obligations with respect to the customs requirements in
1OVERVIEW OF profoundly shaped by its strategic positioning
as a key exporter to Europe and the United
States. By leveraging its competitive advantages
in sectors such as textiles, agriculture, and light
Cambodia and to seek professional advice when in doubt. DFDL is well placed to ensure our
clients are customs compliant in Cambodia. CAMBODIA manufacturing, the country has established itself
as a reliable supplier to some of the world’s most
CUSTOMS demanding markets. Central to this success has
been the development of an efficient customs
Clint O’Connell framework, which has facilitated smoother trade
Managing Partner – Head of Tax and Customs flows and ensured compliance with international
Cambodia standards, further enhancing Cambodia’s appeal
as a trading partner.

A. Overview of Cambodia’s
Customs Regulations
Customs regulations are overseen by the GDCE
of Cambodia under the Ministry of Economy and
Finance (MEF). In practice, customs procedures
are governed by a mixture of domestic policies,
Memorandums of Understanding (MoUs)
with countries in the region, and international
trade agreements. Cambodia joined the
World Customs Organization (WCO) in 2001, and Science, Technology & Innovation (MISTI). This B. Economic Landscape and
subsequently implemented several international governmental body is responsible for regulating
Strategic Location
trade agreements regarding trade, including standards proposed by other governmental
the Convention on the Harmonized Commodity departments and branches.
Economic Development
Description and Coding System and the Revised
Launched on 1st January 2024, the Customs Reform
Kyoto Convention. Cambodia’s economic development has seen
and Modernisation Strategy 2024-28 aims to
impressive progress over the past few decades.
Cambodia also joined the World Trade Organization enhance trade facilitation and improve the business
Between 1995 to 2019 – before COVID-19 struck
(WTO) in 2004 and in 2016, the country ratified the and investment environment in the country. This
in 2020 - Cambodia enjoyed a robust annual
Agreement on Trade Facilitation of the WTO (WTO- strategy focuses on increasing the efficiency
growth rate of 7.6%, making it one of the fastest-
TFA), which resulted in the establishment of the of customs administration, particularly in tax
growing economies in the globe. Cambodia did
National Committee on Trade Facilitation (NCTF) in collection, while ensuring transparency and fairness.
experience an economic downturn in 2020 due to Source: GDCE
2020. The NCTF oversees implementing the WTO- It emphasizes the importance of international
COVID-19 with a growth rate of -3.1%. The post-
TFA and coordinating with relevant public and cooperation and partnerships with various state
COVID-19 period saw Cambodia experience a
private sector actors to promote compliance. institutions, including the Ministry of Commerce
notable recovery with a growth rate of 3% in 2021,
(MOC) and the private sector, to achieve these goals.
Cambodia’s Law on Customs was promulgated in 5.2% in 2022 and 5.4% in 2023. A robust economic
The strategy also addresses contemporary global
2007 and provides the legal framework for customs environment, reflected by the country’s economic
challenges such as technological advancements
operations in the country. In practice, customs growth consistently surpassing the global average,
and geopolitical tensions.
duties are dependent upon an item’s type, value, is viewed as highly attractive for investment.
and origin. Tarriff rates can vary and there can be Building on this strategy, Cambodia has worked to
additional fees to cover administrative costs. modernize its customs procedures in recent years, Customs and Trade Overview
digitizing and streamlining certain basic processes (2024)
The Law on Standards, also promulgated in 2007,
while also adopting the Automatic System for
sets the parameters for the quality of products and The United States remains Cambodia’s largest
Customs Data (ASYCUDA) at all international
services permitted for trade in Cambodia. Different export market, accounting for over 36% of
checkpoints. Although we’ve seen progress recently
governmental departments dictate standards for Cambodia’s total exports in the first half of 2024. Source: GDCE
(pre-arrival processing, National Single Window),
the trade of goods and/or services under their Cambodia exported $4.4 billion worth of goods to
true one-stop service implementation has not yet
purview, such as the Ministry of Health (MoH) the United States, an increase of 3.9% compared to
been achieved, and vestiges of the older system are
setting labelling requirements for pharmaceuticals. the same period in 2023.
still noticeable, including bureaucratic delays such
The National Standards Council was established
as inconsistent requests for paperwork. Guidance During the first half of 2024, China, Thailand, and
in 2009 and is chaired by the Ministry of Industry,
from local experts is therefore highly recommended. Vietnam accounted for 73.4% of the Kingdom’s total
imported goods. Cambodia imported $10 billion
worth of goods from the three countries, an increase
of 13% compared to the same period in 2023.

Cambodia’s main import products during the first

half of 2024 were garment materials, oil, electrical
machinery and vehicles.
Source: GDCE
During the first half of 2024, Cambodia’s main
export products were garment, footwear and
textiles; machinery; electrical equipment; footwear;
leather products; grain; furniture; rubber; fruits;
vegetables; pearls; and toys.

Access to ASEAN Markets

Cambodia is strategically located between the
major economies of Thailand and Vietnam and the
developing economy of Laos, with direct access
to key shipping routes in the Gulf of Thailand. The
country is connected to the Mekong River, which
provides additional links to Myanmar and China. Source: GDCE

6 | Cambodia Customs Guide 2025 Cambodia Customs Guide 2025 | 7

Cambodia’s trade with China relies on road, rail, and lined trade and investment opportunities with by integrating more ministries and institutions, Forestry and Fisheries (MAFF). The platform aims
air links through Vietnam and Laos and shipping neighboring countries, making it an ideal entry point implementing relevant laws and regulations to to integrate all relevant ministries and government
through the South China Sea. Additionally, its deep for businesses targeting Southeast Asian markets. manage prohibited and restricted goods as well as agencies involved in issuing and processing
seaport offers direct maritime access to nearby Situated in the heart of Southeast Asia, Cambodia those eligible for tax incentives. At its launch, the documents such as phytosanitary certificates and
economies like Indonesia, the Philippines, Malaysia, offers direct access to the dynamic ASEAN market NSW system incorporated 16 government agencies, certificates of origin. This digitized process will
Singapore, and Brunei Darussalam. which has a combined population of 670 million includ-ing key entities such as GDCE, MOC, Ministry surely accelerate operations, reduce costs, and
and a combined gross domestic product of $3.67 of Health (MOH), the Council of Development of enhance accountability and transparency.
As a member of Association of Southeast Asian
trillion U.S. dollars. Cambodia (CDC), MISTI, and Ministry of Agriculture,
Nations (ASEAN), Cambodia benefits from stream-
Customs Organization Structure
Regional Integration and Trade Diversification
The GDCE is organized into several key departments, including eleven subordinate departments, a Secretariat,
To integrate and diversify the economy, Cambodia agreement, which came into effect in January 2022,
and the National Customs School, all based in Phnom Penh’s headquarters. Additionally, there are various local
has signed various free trade agreement with aims to further integrate and diversify Cambodia’s
units. The structure is as follows:
major export countries, notably in the Asia region. economy. Cambodia signed a bilateral free trade
As a member of ASEAN, Cambodia signed the agreement with China and Korea in 2020 and 2021, Headquarters: Local Units:
Intra-ASEAN Free Trade Agreement (AFTA) as well respectively, to further improve market access and
as ASEAN’s FTA with China, Japan, Korea, India, foster economic growth. Finally, Cambodia also • Secretariat • International Airports Customs and Excise
Australia and New Zealand. signed a Comprehensive Economic Partnership • Department of Finance and Personnel Branch
Agreement (CEPA) with United Arab Emirates in Phnom Penh International Port Customs
In addition, Cambodia signed the RCEP in 2020, • Department of Planning and Techniques •
2023 to further attract foreign direct investment and Excise Branch
which represents the world’s largest trading bloc Department of Legal Affairs and Public
and trade diversification. •
which accounts for 30% of the world’s GDP. This Relations • Post Customs and Excise Branch

• Department of Customs Audit • Dry Ports Customs and Excise Branch

C. Customs Infrastructure • Department of Prevention and • Sihanouk Ville International Port Customs
Suppression and Excise Branch
Trade Facilitation Measures 25 Provincial and City Customs and Excise
• Department of Excise •
The Royal Government of Cambodia is in the The first phase, which began in 2019, initially • Department of Customs Procedures
Branches
process of simplifying trade processes by digitizing connected the Customs Data Automation System
certain processes and adopting international with the MOC Certification Automation System and • Department of Free Zone Management
standards. Most notably, the three-phase National the ASEAN Single Window. In its second phase, • Department of Information Technology
Single Window (NSW) was launched by the MEF the system was expanded to include additional • Department of International Customs
to create an online platform that allows traders to ministries and institutions, enabling it to handle a Cooperation
upload and process documents needed for import variety of operations such as issuing licenses, permits,
Department of Export Management
and export. certificates, and other documents. Phase 3, launched
•
in May 2024, further broadened the system’s scope • National Customs School (equivalent to a
department)

8 | Cambodia Customs Guide 2025 Cambodia Customs Guide 2025 | 9

Route of Funan Techo Canal
 D. Customs and Trade Updates (2024) E. Contacts/Authorities

Recent Initiatives to Improve Cambodia’s Customs Procedures (2024) General Department of Customs and Excise
The Government has a pro-trade and pro-business Cambodia’s GDCE is taking steps to digitalize its No: 6-8, Preah Norodom Blvd., Sangkat Phsar Focal Point Contacts of GDCE:
agenda, making it easy to engage with government customs operations by integrating its multiple already Thmei I, Khan Daun Penh, Phnom Penh https://customs.gov.kh/en/about/13057-focal-
agencies into dialogue on measures to improve existing Customs digital tools within ASYCUDA and point-of-gdce
Tel of Public Relations Unit of GDCE:
the business climate. A variety of Public-Private expanding the capabilities of the Cambodia NSW.
(855) 23 722 767, (855) 23 722 768 Website: https://customs.gov.kh/
Dialogue Platforms are established in Cambodia Some of the most recent examples are:
to foster collaboration between the government
• The pilot program, launched on July 2024, General Department of Taxation
and the private sector. Notable examples include
to digitalize pre-arrival processing at key
EuroCham’s Transport & Logistics Committee, Corner Russian Federation & Mao Tsetong Blvd. Email: [email protected]
ports and airports across Cambodia.
the Government-Private Sector Forum and the Sangkat Toek La ak I, Khan Tuol Kork, Phnom Penh
Website: https://www.tax.gov.kh/
Customs-Private Sector Partnership Mechanism. • The integration of e-signatures and
improved user interfaces for the Tel: (855) 23 266 668, (855) 886 708
These platforms play a crucial role in shaping
policies and resolving issues. Here are some of Cambodia NSW.
the latest reforms made possible thanks to Public
Ministry of Commerce
• The SOP guidelines for the management
Private Consultations. of Postal, Express Delivery and Cross- No. 19-61, Confederation de la Russie Blvd (110)
Border E-Commerce, issued in June 2024. Phnom Penh

• The current integration of the CVDS into Tel: (855) 23 866 188
the ASYCUDA and the ASYHUB systems. Email: [email protected]

New Techo Takhmao International Airport Website: www.moc.gov.kh

Techo Takhmao International Airport, situated in turnaround time for goods by cutting out delays
Kandal Province near Phnom Penh, is set to become associated with customs clearance procedures. In
operational in 2025. Upon completion, it will be the addition, its proximity to SEZs and industrial parks
9th largest airport in the world, playing a crucial role will strengthen the logistics chain, providing support
in Phnom Penh’s emergence as a key inter-regional to businesses in these areas through enhanced
transport hub. customs services.

The new airport is expected to enhance the The airport’s increased capacity, modern infra-
efficiency of customs operations within Cambodia. structure, and strategic location are anticipated to
By increasing air cargo capacity, it will facilitate the significantly enhance customs operations, which in
faster and more efficient movement of goods. Also, turn would boost Cambodia’s economic growth.
new facilities at the airport are expected to reduce

Funan Techo Canal

The Funan Techo Canal, a 180-kilometer waterway, The canal is expected to enhance cargo transport
will connect the Mekong River to Cambodia’s coast efficiency, resulting in a larger volume of goods
and the Gulf of Thailand. Set for completion in 2028, transiting through Cambodian ports. This increase
this canal aims to establish a direct shipping route will require further improvements in customs
between Phnom Penh and the Gulf of Thailand, operations to handle the higher traffic. In addition,
reducing Cambodia’s reliance on Vietnamese ports the canal will facilitate trade routes, particularly for
for trade. This project is central to Cambodia’s regional trade, by providing a direct and efficient
ambition of becoming a major logistics and waterway.
economic hub in the Mekong sub-region, driving
substantial economic growth.

12 | Cambodia Customs Guide 2025

 accelerated clearance of goods. In addition, it facilitates the collection of precise and timely statistical data for
fiscal and trade policy purposes. Please note that all new importers or exporters are required to register with
this system at the Risk Management Office of the GDCE prior to commencing the customs clearance procedure.

B. Customs Declaration
The importation and exportation of goods are subject to normal customs declaration procedures, regardless of
whether the goods are eligible for duty or tax exemption.1 The owners or their authorized representatives are
required to declare these goods to the GDCE.2

The importer, exporter, or its authorized representative must accomplish a customs declaration form or a Single
Administrative Document (SAD), which can be done manually or electronically through the ASYCUDA.

When the SAD is completed, the customs officer will assess the SAD using a risk management criteria system to
determine the applicable processing lane.

There are four processing lanes as follows:

Lane Requirements

• SAD must be scrutinized (with checking)

Red Lane • Goods are subject to physical inspection before re-
routing to Green Lane

• SAD must be scrutinized (with checking)

Yellow Lane
• Goods are not subject to physical inspection

• SAD is automatically assessed; a clearance document is

A. Registration
2
GENERAL
Any resident enterprise aiming to engage
in the importation or exportation of goods
Green Lane
•
issued.
Hardcopy of the SAD is subject to Post-Clearance Audit

for commercial purposes in Cambodia must • SAD is automatically assessed and with specific
have business registration with the Ministry reasons; a clearance document is issued.
PROCEDURES of Commerce (MOC), Value Added Tax (VAT)
Blue Lane
• Hardcopy of the SAD is subject to Post-Clearance Audit
registration with the General Department of
Taxation (GDT), and customs registration with
the GDCE. Additional registrations may be
If the SAD is under Red and Yellow lanes, customs officer will verify the criteria that caused the declaration to be
necessary if the enterprise operates within
set in these lanes.
a Special Economic Zone or under special
arrangements with the Cambodian Government. Upon clearance of the SAD’s assessment, the system will indicate the amount of duties, taxes, and fees to be
settled. Following the payment, GDCE will issue the Cargo Release Note pertaining to the declaration. This note
Individuals and non-residents are generally
serves as authorization for customs to release the cargo.
not allowed to export goods for commercial
purposes.

Enterprises are also required to register with

the Automated System for Customs Data
(ASYCUDA), an automated customs data
management system designed to manage
all customs clearance processes. This system
enables electronic processing of declarations,
1 Article 26 of the LOC.
risk management, transit operations, and
2 Article 31 of the LOC.

Cambodia Customs Guide 2025 | 15

Customs Declaration Procedures Electronic Data Flow For Customs Clearance

• Electronic Customs
Customs Declaration (SAD) Registration Declaration
• Electronic Supporting
Documents Surveillance and Monitoring
• Electronic/Paperless
Process by Customs Via Customs Tools (Mobile apps)
ATIGA e-Form D LPCOs issued by competent • Electronic Receipt and
Release
Lodgment of SAD Received from ASEAN authorities via NSW
Members via ASW

Valuation and Origin verification

Lane Assessment Data issued via CVDS
CVDS

E-PAYMENT
Electronic Cargo Declarations
submitted by Carriers, NVOCCs,
and Forwarders, via ASYHUB Electronic Payment
© 2024, GDCE 5

C. Importation of Goods
Goods can be imported through the Cambodia In general, the following documents are required
International Sea Port (Sihanouk Ville Port), Phnom for the importation of goods into Cambodia:
Document Checking Penh Floating Port, Cambodia International border
• commercial invoice;
check point, and International Airport. In addition,
there exist several Customs Temporary Storages/Dry • packing list;
Ports where goods can be temporarily held before • bill of lading or airway bill;
Physical being released to the importer/owner. Notably, the
• copy of the importer’s latest patent tax
Inspection Sihanouk Ville Port is among the most utilized ports
and VAT certificate;
where goods undergo screening via the TC-Scan
Machine System, implemented to minimize physical • certificate of origin of the imported goods
inspections conducted by Customs. (if applicable);
Query copy of Import Permit or License issued
Importation procedures differ based on the mode of •
transportation – sea, air, or land. This encompasses by relevant ministries and the competent
ship formalities for sea imports, aircraft formalities authorities for prohibited and restricted
for air imports, cargo warehousing, container goods (if required); and
Scrutiny Process
scanning, customs declaration process, and • Other relevant documents as per the
inspections. Moreover, special procedures may apply specific requirements of the goods being
if the importer or owner is entitled to incentives or imported.
Duty and Tax Assessment / Customs Valuation
other types of relief, as detailed in Section 3 (Special
Procedures).
Duty & Tax Payment

Printing of Release Order (RO)

RO verification & Release of goods

Cambodia Customs Guide 2025 | 17

 10

15
6
9
3 E. Customs Transit
16
1 Phnom Penh International Airport
2 Siem Reap International Airport Customs transit is the customs procedure under also required to adhere to the routes designated
2 3 Aranyaprathet Border Checkpoint
which goods are transported under customs by the GDCE, and upon reaching the outbound
4 Banteay Chakrei International Border Checkpoint
5 Bavet Border Check Point control from one customs office to another.3 This border, transit documentation must be presented
8
6 Boeung Trakoun Border Checkpoint
allows goods to pass through Cambodia from one to Customs for clearance. In addition, transit goods
13 7 Cham Yeam Border Check Point
8 Kamrieng International Border Checkpoint customs office to another without being subject to are also granted exemption from duties and taxes.
9 Nong Nok Khiene Border Crossing
10 O Smach
import duties and taxes. However, the operator is required to furnish a
11 Phnom Den Department of Customs and Excise deposit or security.
12 Phnom Penh Autonomous Port Customs transit applies to both national and inter-
13 Phsar Prum Border Check Point
14 Prek Chak International Border Check Point
national transits. This can be performed by: In general, the following documents are required to
15 Sihanoukville Autonomous Port transit goods through Cambodia:
16
The office of the International border Checkpoint of a. Customs Temporary Storage Operators;
commercial invoice;
Poipet
•
b. Customs Bonded Warehouse Operators; and
17 Trapaingkriel Border Checkpoint Stung Treng

7
1 • packing list;
12 c. other persons permitted by the GDCE to
operate customs transit procedures. • customs permit or license (if applicable);
5 Transit goods are only transported in containers or • certificate of insurance; and
4
3 in transport units approved by the GDCE. They are • certificate of origin.
15 11

14
F. Scanning Containerized Goods
Scanning containers is a trade facilitation method However, this scanning requirement does not apply
that enhances customs’ efficiency by allowing for to the following:
quicker physical inspections and reducing the costs
D. Export of Goods • Export goods that were inspected before
associated with unloading goods. For this, goods
loading and secured with customs seals.
must go through the TC-Scan Machine System for
All exporters (or their representatives) are required seals are verified. If all requirements are met,
inspection. • Goods loaded into containers without
to complete the customs declaration and clearance containers are loaded and prepared for export.
roofs or walls.
procedures. Export procedures vary depending Scanning of containerized goods is required under
However, certain export items, such as garments Goods cleared at Customs and Excise
on whether the goods are to be shipped via sea, the following conditions:
•
air, or land. Similarly to importation, goods can be
and wood products from factories in the Sihanouk Offices at the border without scanning
Ville area, undergo clearance at the port itself. In machines.
exported through the SihanoukVille Port, Phnom • The Customs Declaration (SAD) is
such cases, customs officers may conduct reviews assessed under the Red Lane.
Penh Floating Port, Cambodia International border • Goods from government institutions,
and inspections at the exporter’s premises.
checkpoints, and the International Airport. • The SAD is initially in another lane but is diplomats, organizations with diplomatic
The GDCE is required to conduct a primary or re-routed to the Red Lane based on risk immunity, international organizations, or
For non-containerized goods, exporters should
in-depth spot check on all items before they can information provided by Customs officers. NGOs officially authorized by competent
directly request customs office or branch approval
be exported. After the customs paperwork is Upon request by the importer or owner of authorities.
and then proceed with the export declaration •
authorized, inspection is finished, and export duties the goods. Goods for humanitarian aid or donations.
processes. For non-prohibited, containerized goods, •
and taxes are paid, the goods are cleared for export.
exporters should adhere to customs procedures at • Other conditions as specified by the • Goods exempted by the MEF.
the Department of Export Management of the GDCE. In general, the following documents are re-quired GDCE. • Goods imported by members of the
for the export of goods from Cambodia:
However, if the exported goods are prohibited or Best Trader group under Customs risk
restricted, exporters must also obtain an export management principles.
• commercial invoice;
permit from the relevant ministries. Different • Empty containers.
• packing list;
customs procedures are applic
• Other goods as specified by the GDCE.
• bill of lading / airway bill, trucking bill of
At Sihanouk Ville Port, garment-related items and lading;
agricultural products constitute the majority of A container scanning fee will apply depending on the size of the container.
• customs permit or license (if applicable);
export goods. These items undergo inspection
primarily at the GDCE Export Office in Phnom • insurance certificate; and
Penh, where containers are sealed. Subsequently, • certificate of origin issued by the MOC (if
at the Sihanouk Ville Port customs office, relevant availing a preferential rate under a trade
documents are usually examined, and container agreement).
3 Article 9 of the LOC and Prakas 508 dated 1 July 2008.

18 | Cambodia Customs Guide 2025 Cambodia Customs Guide 2025 | 19

 A. Qualified Investment • Exemption from customs duty, specific Please note that the exemption for customs duties

3
SPECIAL
Projects (QIP)
QIP refers to those investment projects in
tax, and VAT on the importation of
production inputs of an Export QIPs and
Supporting Industry QIP to serve their
is subject to various conditions, procedures and
post clearance reviews by the relevant authorities.

Before importing goods eligible for customs relief,

Cambodia that have received approval from the production line.
the QIP investor (or their representative) is required
PROCEDURES Council for the Development of Cambodia (CDC).
A QIP that is registered under the Investment
• Exemption from customs duty, specific
tax, and VAT on the importation of
to request a master list of imported goods from the
CDC. Once permission is granted by the CDC, the
Law is eligible for basic tax incentives (either a production inputs for certain Domestic investor must submit the master list to the GDCE.
Tax on Income exemptionperiod or accelerated QIPs to serve their production line.
depreciation) and exemptions from customs Subsequently, the QIP investor should proceed
Additional Customs Duty and Tax Incentives
duties and taxes. The extent of the goods that to apply for a customs permit through the NSW
may fall under such an exemption depends on • Exemption from customs duty, specific after the importation of the required items (as
the activity of the QIP. tax, and VAT on the importation of per the Master List). In addition to the master list,
construction materials and equipment the investor should include invoices, packing lists,
Under the New Law on Investment (2021) and for the construction of accommodation, transportation paperwork, and other relevant
Sub-Decree 139 dated 26 June 2023, a QIP can nurseries, emergency rooms, food courts documents.
be entitled to the following customs duty and that provide affordable meals exclusively
additional customs-related incentives: Upon receiving the Customs Permit, the investor
for its workers at its location.
must fulfill the Customs Declaration process at the
Customs Duty and Tax Incentives • Reduction in the customs duty, specific designated entry office.
tax, and VAT (ranging from 50% to 90%)
• Exemption from customs duty, specific When it comes to export, the GDCE’s Depart-ment
on the importation of motor vehicle
tax, and VAT on the importation of of Export Management is in charge of assigning
assembly parts for QIPs that assemble
construction material, construction
motor-vehicles for the domestic market, monitoring and inspection teams. Their role is to
equipment, and production equipment oversee, manage, control, and collect taxes, duties,
subject to certain conditions.
for use in a production line.

Cambodia Customs Guide 2025 | 21

and other fees, as well as to complete customs formalities or cultural pur-poses, among others outlined in compliance with duties and taxes applicable to
at customs temporary storages and/or QIP manufacturing Prakas 928.6 goods under Temporary Admission, the GDCE may
facilities for exported goods under QIP, as per current request the provision of security.
Importers seeking to import goods under the
regulations.4
Temporary Admission procedure must submit a Under the Temporary Admission procedure,
QIP investors have the option to request cus-toms officials request to the GDCE, providing details such as imported goods must be re-exported within one
to handle export documentation at their manufacturing the intended date of re-exportation, the duration year from the date of importation. However, upon
premises or to conso-lidate their goods into a single of temporary admission, and the purpose of the receiving a written request with a valid explanation
container for temporary customs storage with other import. Additionally, they must also submit customs before the expiration date, the GDCE may grant the
investors. Following a physical inspection, customs officials declarations for these goods to the GDCE. To ensure importer an extension of this timeframe.
may seal the container door. Once the accuracy is verified
by customs officials at departure offices, the customs seal
will be removed.
D. Custom Bonded Warehouse
A customs bonded warehouse, as designated by With the exception of domestic goods potentially
B. Special Economic Zone (SEZ) the GDCE, is a facility used for storing, processing, subject to export taxes, all goods withdrawn for
displaying, selling, or other related purposes for export require the exporter to submit a customs
SEZ refers to a specific area designated for the development goods for which import duties are suspended. export declaration. No import or export duties or
of economic sectors, encompassing all industrial and allied Any restrictions or prohibitions on the goods may taxes are applied in this case. Conversely, duties and
activities. Examples include export processing zones and be waived until they are released for domestic taxes applicable to goods removed for personal use
general industrial zones. Each SEZ comprises a Production consumption in Cambodia or exported.7 are determined based on the customs tariff and tax
Area and may include a Free Trade Area, Services Area, rates applicable on the date of registration of the
Owners of goods are permitted to store their
Residential Area, and Tourism Area. The types of incentives customs declaration for the removal of the goods
products in a customs-bonded warehouse for a
for SEZ developers and investors are outlined in the from the bonded warehouse.8
maximum of two years from the date of customs
Law on Investment, Anukret on the Establishment and
declaration registration, with the possibility of an
Management of SEZ, and other relevant legal documents.
extension for up to 12 months upon approval by
Specific procedures govern the submission of applications the GDCE.
and documents concerning the import and export of goods
from the SEZ, including those in transit. These procedures
vary depending on factors such as the SEZ’s location, 6 Prakas 928 dated 2 October 2008 on Temporary Importation Under the Temporary Admission.

whether exports are destined for dry ports, or intended for

7 Article 9 of the LOC and Prakas 116 dated 15 February 2008.
8 Prakas 116 dated 15 February 2008.
domestic sale. Customs officials assigned to the SEZ assess
and advise the GDCE on the most efficient route and timing
for transporting products into and out of the SEZ, as well as
the official checkpoint to be utilized.

C. Temporary Admission
Temporary Admission refers to customs procedures that
permit specific items to enter Cambodia with either a full
or partial exemption from taxes and charges, under certain
conditions. These items are imported for a particular
purpose and must be re-exported within a specified
timeframe without any modifications except for normal
depreciation from usage.5

Examples of goods eligible for Temporary Admission

include items for display or use at exhibitions or similar
events, professional equipment required for technicians or
professionals undertaking specialized tasks in Cambodia,
and goods imported exclusively for educational, scientific,

4 Prakas 147 dated 8 February 2018.

5 Article 9 of the LOC.

Cambodia Customs Guide 2025 | 23

 E. Best Trader Incentive Mechanism (BTIM) To qualify as an AEO member, a trader must meet the following criteria:

• Be a legal entity that demonstrates flow of goods, and the safe management
In 2014, the GDCE initiated a BTIM, which is an incentive scheme given to high-compliant traders or those
compliance with import-export regulations of access, confidentiality, and data
identified as Best Traders.9 BTIM members enjoy priority in submitting declarations, inspecting goods and
and has not committed any serious storage.
documents, and releasing items. They are also exempted from the advanced verification of customs value and
offenses, including those related to duty
rules of origin, enabling them to finalize customs procedures at a later stage. In addition, BTIM members benefit • Implement systems to ensure the safety
and tax payments, within the past three
from pre-arrival clearance. and security of handling, transport, and
years. storage of import, export, and transit
To qualify as BTIM member, a trader must meet the following criteria: • Maintain a system for recording and cargo, as well as related to conveyances,
• be ranked in the first category of the • comply with the record-keeping managing financial information and containers, premises, warehouses, and
Trade Credibility Management System; requirements related to import-export records in a clear, accurate, and verifiable other inventory storages.
activities according to existing rules; and format.
• be a legal person with at least KHR 1 • Establish systems to manage and record
billion capital; • be a member of any authorized business • Possess adequate financial resources to the safety and security measures for
support business operations and fulfill tax personnel, workers, employees, and
have an annual trade volume of at least community whose chairperson must
obligations. visitors entering the company’s business
•
USD 2 million; verify the financial status and compliance
status of the trader. • Engage in regular consultations, premises and other relevant locations.
have not committed serious customs
Develop systems to manage and record
•
cooperation, communication, and •
offences in the past three years and not
information exchange with the GDCE, the safety and security measures with or
be in default;
promptly reporting any changes to the for business partners.
business, irregularities, or discovered • Have clear crisis management
F. Authorized Economic Operator (AEO) crimes in writing. mechanisms and contingency plans to
• Provide training to workers and prevent and control issues in a timely and
In 2023, the GDCE implemented an AEO Program, which is a global initiative where customs authorities
employees on customs rules, security and up-to-date manner.
collaborate with the private sector to promote trade and improve supply chain security and safety.10 AEO status
safety protocols for the flow of goods, as
offers various benefits, including those provided under Mutual Recognition Agreements with partner countries, • Implement mechanisms for internal
well as crisis management and response. audit,review, analysis, evaluation,
destination clearance and use of AEO logo, deferred payment for 15 days, and broader relief from customs
procedures and formalities compared to those provided to BTIM members. • Maintain written and electronic records correction, and improvement on a regular
pertaining to import-export activities, the basis.

AEO Application Process No. Criteria BTIM AEO

1 Demonstrated Compliance with Customs Requirements ✔ ✔

2 Satisfactory System for Management of Commercial Records ✔ ✔
Preparation Verification Monitoring
90 Days ++ 3 Financial Viability ✔ ✔
4 Consultation, Cooperation, and Communication ✔ ✔
5 Education, Training, and Threat Awareness ✔ ✔
6 Information Exchange, Access, and Confidentiality ✔ ✔
7 Cargo Security ✖ ✔
✖ ✔
CUSTOMS

8 Conveyance Security and Premises Security

9 Personnel Security ✖ ✔
Submitting Validation 10 Trading Partner Security ✖ ✔
11 Crisis Management and Incident Recovery ✖ ✔
12 Measurement, Analysis, and Improvement ✖ ✔
Source: GDCE
9 Prakas No. 452 dated 11 April 2013, as updated by GDCE’s subsequent decisions and instructions.
10 Prakas No. 209 dated 19 April 2023.

24 | Cambodia Customs Guide 2025 Cambodia Customs Guide 2025 | 25

 Comparison of Benefits under the BTIM and AEO

Under BTIM Under AEO

• Prioritized queuing during declaration • Prioritized queuing in both document

lodgment, documentary check, physical preparation and customs clearance
inspection, payment, and other procedures procedures but following the FIFO principle
without having to follow first-in first-out among AEOs.
(FIFO) principle, including the customs • Exemption from advance verification
preparation procedures (Customs permit, procedures prior to customs clearance, such
other compliance verification processes) as valuation, classification or origin.
and customs clearance process (submission
• Exemption from carrying the goods
of document, inspection, the payment of
duty, tax and other fees) transport permit with the cargo and
conveyance.
• Deferred submission of document and
20% guarantee of the value of the goods • Completion of customs clearance before the
arrival of the goods.
imported provided that the goods are
not in the list of prohibited and restricted • Destination clearance, such as at customs
goods, or have been authorized by relevant bonded warehouses, temporary storage
authority in case they are prohibited/ premises or the company’s own premises.
restricted. • Exemption from requesting customs permits
• Exemption of advance verification of from the GDCE headquarters by requesting
customs valuation and CO. for import, export or transit directly at the
customs checkpoint.
• For QIP, traders can request for customs
import permit directly at the customs office • Priority in other customs clearance
procedures as determined by the GDCE. A. Advance Ruling

•
of importation, and the stock management
can be self-managed, subject to existing
procedures from the GDCE.
Exemption from carrying the goods
• Exemption from container scanning
obligations. If necessary, the GDCE may
require the container to be scanned
4
PRE-
Since 2013, Cambodia established and has
been implementing the Advance Ruling system
to enhance trade facilitation and ensure the
transport permit and customs seal posting in accordance with risk management correctness of customs declaration.11 The
requirement on goods upon the arrival at principles. CLEARANCE Advance Ruling constitutes a written statement
business premise.
• Pre-arrival clearance procedure.
• Reduced physical inspections in accordance
with risk management principles.
PROCEDURES issued by the GDCE in response to inquiries
regarding tariff classification, interpretation of
• Documents deferment relating to import, customs value, and the origin of goods intended
• Destination clearance at customs bonded
export and transit without provision of for importation into Cambodia.
warehouse and temporary storage premise
with national transit request carried out at security guarantee. To request an Advance Ruling, the applicant
the office of entrance without having to (such as the importer, producer of the goods,
obtain permission from the GDCE. or its authorized representative) must submit
the application (in the prescribed format) to
the Department of Planning, Technique, and
International Affairs of the GDCE before the
actual shipment of the goods in question.

11 Prakas No. 002 dated 4 January 2013 and subsequent

GDCE Instructions.

26 | Cambodia Customs Guide 2025

Upon issuance, the Advance Ruling is treated as an official C. Certificate of Origin Verification
document valid for a period of three years. However, it becomes
invalid if the factual circumstances outlined in the ruling differ The GDCE is responsible for verifying the origin of goods imported
from those of the actual importation, if there are changes in laws into the country.13 The determination of the goods’ origin aligns
and regulations, or if the GDCE amends or revokes the granted with the new Rules of Origin in Cambodia. Please refer to related
advance ruling. discussion in Section 7 (Rules of Origin).

The GDCE has the authority to scrutinize the retroactivity of goods’

B. Customs Valuation origin presented during importation, verifying the authenticity
of documents or the accuracy of information pertaining to the
As a member of the WTO and ASEAN, Cambodia has implemented
origin of the goods. Moreover, the GDCE has the authority to
its Customs Valuation Rules. The customs value of imported goods
request importers to furnish information or documents related
is determined through the following methods (in order of priority):12
to the origin of goods in accordance with applicable laws and
1. Transaction Value regulations. This may involve examining the Customs Declaration
(SAD), Certificate of Origin Form, and other supporting documents
2. Transaction Value of Identical Goods
(such as invoices, packing lists, bills of lading/air waybills, and
3. Transaction Value of Similar Goods other relevant documents) to ewnsure compliance with existing
4. Deductive Value regulations and trade agreements.

5. Computed Value Following the examination, the GDCE will indicate in the Certificate
6. Residual Value of Origin Form whether preferential treatment is granted for the
importation in question. In case the exporting country and importing
Generally, the customs value of imported goods is determined country have different tariff classification for the imported goods,
by the transaction value, which refers to the actual price paid the Certificate of Origin may not be accepted, and the goods may
or payable for the goods when sold for export to Cambodia. If be released at Most Favored Nation (MFN) rates.
the transaction value method cannot be applied, the importer or
trader may seek guidance from the GDCE on the application of D. Enforcement of List of Prohibited and
alternative methods. The importer/trader is obligated to declare
the customs value of the imported goods on the SAD.
Restricted Goods
The GDCE assesses the customs value of imported goods Prohibited and restricted goods are goods that are banned or
considering various factors, including the transaction value, freight are subject to a certain conditions and policy considerations, as
and insurance costs, and relevant adjustments. In some instances, follows:
the GDCE may establish a minimum customs valuation for certain
• protection of national security;
imported goods. These valuations are derived from the GDCE’s
minimum price list for specific goods issued regularly. • protection of public order and stadards of decency and
morality;
In addition, the GDCE may adjust the transaction value by
• protection of human, animal or plant life or health;
adding certain costs related to the imported goods. These may
include royalties and license fees that the importer must pay • protection of national treasures of artistic, historic or
as a condition of sale of the imported goods, commissions and archaeological value;
brokerage fees (excluding buying commissions), and assists such • conservation of natural resources;
as materials, components, design or engineering work used in
• compliance with the provisions of existing Cambodian
the production of the imported goods. These will be assessed on
legislation; and
a case-by-case basis.
• fulfillment of obligations under the Charter of the
United Nations.

Sub-Decree 370 dated December 2023, which became effective on

1 May 2024, provides the list of prohibited and restricted goods in
Cambodia. Importation or exportation of items listed as prohibited
or restricted is strictly prohibited unless the importer obtains the
necessary license, permission, or an equivalent jurisdiction letter
from the relevant ministry or specialized unit with authority.

12 Article 21 of the LOC and Prakas 387 dated 22 May 2008. 13 Article 18 of the LOC.
 E. Customs Permit
The following import-export goods require application for Customs Permit through NSW:

Type of Goods Requirements

Import goods under the QIP outside the Free • Master list approved by the CDC
Zone and duties and taxes are covered by the
state

Goods in the list of prohibited and restricted License, permit, certificate and/or other legal
goods documents from competent Ministries or
Institutions of the Royal Government of Cambodia

Goods of the Ministries or Institutions of the RGC Request letter from the Ministry or Institution of the
where duties and taxes are covered by the state RGC with the permission from the MEF

Imported goods under the framework of grand • For grant and humanitarian aids: approval
aids, humanitarian aids, from the CDC (Cambodia rehabilitation and
Development Board)
• For cooperation financing (loan): Master list
approved by the MEF

Duty and tax-exempt imported goods for or • Approval from the Ministry of Foreign
by foreign diplomatic or consular mission, Affairs and International Cooperation
international organization and agencies of • Approval from the MEF on customs duty
technical cooperation of other governments in and tax exemption
the exercise of their official functions and their
personnel use
A. Upon importation of goods
Personnel effects for person migrating to
Cambodia
Approval from the GDCE
5
DUTIES AND
Once a declaration has been lodged and
recorded by the GDCE, the importer or owner
Goods under temporary admission Approval from the GDCE of the goods becomes responsible for import
duties and taxes. There are three types of duties
Other goods subject to the decision of Government Approval from the Government or the MEF
TAXES and taxes payable before the imported goods
or the MEF. are released from Customs:

1. Customs Duties or Import Duties. Customs

In all cases, the owner / importer (or its authorized representative) should apply for Customs Permit through duties, regardless of the entry point into
National Single Window, accompanied with invoice, packing list, bill of lading, authorization for representative Cambodia, are levied at rates ranging
and other relevant documents. from 0% to 35% based on the assessed
value or customs value of the imported
goods, as detailed in Cambodia’s Tariff
F. De Minimis Procedure Schedule (2022). Exemptions may be
granted if the imported goods are
De Minimis goods refer to imported or exported goods in the form of express parcel, non-commercial goods,
exempted by law or endorsed by the
or goods in similar form that has FOB value not exceeding USD 50.14
relevant authorities. In specific instances,
To facilitate trade following international best practice, the export or import of De Minimis is not obliged to duty rates can be reduced to as low as 0%
pay customs duty and tax. However, owners or their representatives must still submit a summary customs if the “country of origin” of the imported
declaration along with supporting documents, including invoices, packing lists, certificates of tax registration, goods has a valid Free Trade Agreement
airway bills or bills of lading, and any other pertinent documents. (FTA) with Cambodia. Please refer to
similar discussion in Section 6 (Trade
14 Circular No. 004 dated 24 July 2012. Agreements with Cambodia).

30 | Cambodia Customs Guide 2025

 2. Specific tax is an excise tax imposed on 3. Import VAT. In general, imported goods
particular types of goods, ranging from are typically subject to a 10% VAT,
3% to 45%, and is imposed alongside unless exempted from taxation as per
customs duties. This tax is computed regulations or if the importer has received
based on the import value (encompassing import tax relief under an investment
all relevant taxes and duties excluding law. Import VAT is computed based on
VAT) of imported goods. It is collected by the import value, inclusive of insurance,
the GDCE upon the entry of goods into freight, import duty, and specific tax.
Cambodia.

Exemptions, Partial Exemptions, and Refund of Duties and Taxes

Import duties and taxes will not be charged on goods brought into the Customs Territory for transit or
transshipment, subject to certain compliance requirements.15

Exemption of import duties and taxes will be granted with respect to the following:

a. goods for foreign diplomatic or consular Meanwhile, partial exemption of import duties
missions, international organizations and and taxes may also be granted with respect to the
agencies of technical co-operation of other import of:
governments, for official business purposes;
a. Goods and materials covered by partial
b. goods for personal use of officials in item (a) exemption under existing Cambodian Laws;
above;
b. seeds and breeding animals for agriculture;
c. goods originating in the Cambodia or that goods expected to undergo repair, processing
have been previously duty and tax paid, that or testing; goods re-imported in the same
are exported and returning from abroad, state; goods imported by the Cambodian
and that have not been enhanced in value; Government for public purposes, goods for
and temporary admission and other goods as
d. goods exempted under existing Cambodian determined by the MEF.17
laws.16 Cambodia has entered into several FTAs with

B. Upon export of goods 6

TRADE
various countries and economic blocs. These
FTAs generally aim to streamline trade and
investment flows among member countries,
Most goods exported from Cambodia are not subject to export taxes. However, certain products for exports may
reduce or eliminate trade barriers, and stimulate
economic growth.
be subject to export duties and taxes ranging from 0 to 25% as per HS Classification. This covers the export of
the following:
AGREEMENTS
The RCEP is considered the largest FTA covering
WITH 15 member countries in the Asia-Pacific Region.
Type of Goods Export tax rate The RCEP is composed of ten countries of the
CAMBODIA ASEAN (including Cambodia) and five non-
Natural rubber 2-10% depending on the level and type of processing ASEAN countries, namely: China, Japan, South
Korea, Australia, and New Zealand.

Uncut (unprocessed) precious stones 10% The CAM-UAE CEPA is the third bilateral FTA
concluded by Cambodia in recent years. The
Processed wood 5% and 10% other two are the CCFTA and CKFTA, which
entered into force in 2022.

Fish and crustaceans, mollusks and

10% Export Privileges for Least
other aquatic products
Developed Countries (LDC)
Sand 10% to 25% depending on the type of sand Cambodia is currently classified by the
United Nations as a LDC, granting it access to
15 Article 25 of the LOC. Generalized System of Preferences (GSP) schemes
16 Article 26 of the LOC. provided by developed countries such as the
17 Article 27 of the LOC.

32 | Cambodia Customs Guide 2025

 USA and the European Union. Through these GSP schemes, many products from Cambodia enjoy exemption or What will the RCEP Agreement do?
reduction of import tariffs, provided they meet certain requirements. In specific cases, Cambodia’s LDC status
The RCEP Agreement contains 20 Chapters relating exportation between the member countries. The
also qualifies it for supplementary preferences, resulting in more of its products being eligible for duty-free
to trade in goods, trade in services, investment, RCEP Agreement will provide a single rulebook
treatment or tariff reductions.
temporary movement of natural persons, rules of covering all 15 markets, which has the potential
However, Cambodia is anticipated to transition out of its LDC status by the year 2027. origin, customs procedures and trade facilitation, to significantly reduce complexity and, therefore,
trade remedies, intellectual property, competition, compliance costs for exporters.
These FTAs are as follows:
government procurement and institutional
Interestingly, the RCEP Agreement provides a
provisions.
• RCEP - Regional Comprehensive Economic • AANZFTA - ASEAN-Australia, New Zealand Chapter on Professional Services, which encourages
Partnership Agreement Free Trade Agreement The RCEP Agreement will eliminate a range of increased dialogue between two or more
- entered into force on 1 January 2022; - entered into force on 5 January 2011; tariffs on imports and the general elimination of interested members relating to the recognition of
quotas, greater transparency on the application professional qualifications and relevant bodies to
• ATIGA - ASEAN Trade In Goods Agreement • AHKFTA - ASEAN–Hong Kong, China Free
of non-tariff measures, administration of import negotiate arrangements for mutual recognition of
- entered into force on 30 April 2011; Trade Agreement
licensing procedures and the application of fees professional qualifications, licensing or registration
- entered into force on 11 June 2019;
• ACFTA - ASEAN-China Free Trade and formalities connected with importation and in professional services sectors of mutual interest.

Benefit for Cambodia - Rules of Origin

Agreement • CCFTA - Cambodia–China Free Trade
- entered into force on 22 September 2008; Agreement
- entered into force on 1 January 2022; Perhaps the most striking feature of the RCEP rules of origin regulations under RCEP should
• AKFTA - ASEAN-Korea Free Trade Agreement, and the one which could favor motivate an increase in manufacturing investment
Agreement • CKFTA - Cambodia–Korea Free Trade Cambodia, is with respect to the rules of origin (ROO) for the finishing of products, such as garments.
- entered into force on 6 February 2008; Agreement definitions, which are now consolidated for the first
- entered into force on 1 December 2022; By comparison, under existing free trade
• AIFTA - ASEAN-India Free Trade Area time amongst participating nations. To recap, ROO
agreements, businesses with global supply chains
- entered into force on 1 January 2010;
and provide criteria needed to determine the national
might face tariffs because their products contain
• CAM-UAE CEPA - Cambodia – United source of a product. Their importance is derived
AJCEP - ASEAN–Japan Comprehensive from the fact that duties and restrictions in several
components that are made elsewhere which means
Arab Emirates Comprehensive Economic
•
Economic Partnership Agreement they often cannot meet respective countries ROO.
Partnership Agreement cases depend upon the source of imports. ROO are
- entered into force on 1 January 2010; This will hopefully lead to an increase in investment
- entered into force on 31 January 2024. used by countries to determine whether imported
products shall receive most-favored-nation interest from Australia, Japan, New Zealand,
treatment or preferential treatment and for the
In July 2023, Cambodia implemented the ROO Law, which establishes regulations and procedures for determining
Singapore and South Korea (where production
application of labelling and marking requirements.
the origin of goods both exported from and imported into Cambodia. The main purpose of this legislation is
costs are higher) in countries with lower-cost and
Cambodia, for example, follows the 40% rule with lesser-skilled workers, such as Cambodia.
to foster and streamline trade benefiting from trade preferences and non-preferential practices, while also
respect to the COO requirements under a number
safeguarding against origin counterfeiting. Under the RCEP Agreement, businesses can move
of its trade agreements, whereby at least 40% of the
value of the imported product must have originated components of their supply chains to low-cost
Regional Comprehensive Economic Partnership (RCEP) from a member state to qualify for tariff relief. countries safe in the knowledge that—as long as
the content comes from anywhere within the 15
On 15 November 2020, leaders of the ASEAN The RCEP Agreement marks ASEAN’s biggest free Australia, China, Japan, New Zealand, and South markets in Asia meeting the ROOs for RCEP—it can
Member States, Australia, China, Japan, Republic of trade pact to date, covering a market of 2.2 billion Korea are technically advanced nations and to be shipped to any of the 15 markets in Asia without
Korea and New Zealand witnessed the signing of people with a combined size of US$26.2 trillion. that end have high-end factories, where labor and any changes in formulation. In addition, the new
the RCEP Agreement. RCEP came into effect in Cambodia on 1 January production costs are relatively high. This means RCEP certificate of origin should reduce costs and
2022. that for processes that need careful labor-intensive time for companies.
involvement, such as finishing garments, the unified
What is the RCEP Agreement?

The RCEP Agreement is an agreement to broaden partnership that will facilitate the expansion of
and deepen ASEAN’s engagement with Australia, regional trade and investment and contribute
China, Japan, Republic of Korea and New Zealand. to global economic growth and development.
Together, the RCEP participating countries account Accordingly, it will bring about market and
for approximately 30% of global GDP and 30% of employment opportunities to businesses and
the world’s population. The objective of the RCEP people in the markets covered. The RCEP Agreement
Agreement is to establish a modern, comprehensive, will work alongside and support an open, inclusive
high-quality and mutually beneficial economic and rules-based multilateral trading system.

34 | Cambodia Customs Guide 2025 Cambodia Customs Guide 2025 | 35

 The ROO Law provides examples of goods that are made from that country. Meanwhile, for “essential
considered as goods wholly obtained or produced processing” criterion, the ROO will be determined by
in one country. This includes mineral products, live changing the classification of goods in accordance
animals raised in the country, and goods entirely with tariff schedule or value-added percentage rule.

B. Proof of Origin
The proof of origin covers all types of evidence to For goods falling under the Preferential Trade
support that the declared goods originated in a System, the CO must meet the specified criteria
particular country. This includes the Certificate of outlined in the FTA or trade agreements established
Origin (CO), whether in paper or electronic format, with Cambodia. Conversely, for goods covered by
and the declaration of origin. unilateral agreements or concessions, the CO must
adhere to the ROO of the importing country. In both
COs are often required by both importing and
scenarios, the utilization of electronic COs may be
exporting nations due to existing trade agreements
authorized, subject to the provisions outlined in the
with Cambodia. This enables exporters to capitalize
relevant FTA or trade agreement, and confirmation
on the preference systems of importing countries,
from the issuing authority of the CO.
including schemes such as the GSP and MFN
arrangements.

Cambodia issues different types of CO, which include the following:

CO Form

For Generalized System of Preferences Form A

For Australia and New Zealand (AANZFTA) Form AANZ

For China (ACFTA) Form E

For Hong-Kong (AHKFTA) Form AHK

7
A. Determination of Origin of
Goods For India (AIFTA) Form AI

The ROO Law provides the criteria for the origin For Japan (AJCEP)
RULES of the goods that are subject to preferential and
Form AJ

OF non-preferential treatment. For Korea (AKFTA) Form AK

ORIGIN For products under Preferential Trade System

(i.e., those covered under an FTA or other trade
For Cambodia-China (CCFTA) Form CCFTA

(ROO) agreements entered by Cambodia as discussed in For Cambodia-Korea (CKFTA) Form CK

Section 6), the ROO will be determined following
For ASEAN (ATIGA) Form D
the provisions of the relevant FTA or trade
agreement. If it is covered by the preferential For Duty-Free Tariff Preference Scheme for Least Developed Countries. For DFTPILDC
treatment under a unilateral agreement/
concession, the ROO will be determined following For RCEP Form RCEP
the rules of the importing country.
For Cambodia-Vietnam Form S
For products under Non-Preferential Trade
System, the ROO will be determined based on For Non-Preferential Tariff Form N
the following criteria:

a. whether goods are wholly obtained or C. Competent Authority in Cambodia

produced in one particular country; or
The MOC is responsible for issuing the CO (both in paper and electronic formats) and is authorized to verify the
b. essential processing if the production origin of goods for export from Cambodia. Meanwhile, the GDCE is responsible for verifying the origin of goods
involves many countries or have imported into the country.
undergone substantive transformation.
Cambodia Customs Guide 2025 | 37
 RGC Royal Kram No. 1117/014 of 17 November Justice, Council for the Development of Cambodia, The anti-dumping duty cannot be imposed unless
Customs and Excise, General Department of there is a material injury to the domestic product

8
ANTI-DUMPING
2017 Law on Trade Remedies

Sub-Decree No. 194 ANKr.BK, establishing the

National Committee on Trade Remedies – 27
Taxation, and the General Directorate of Internal
Trade.
caused by the dumped product. The Committee
will determine the material injury by conducting a
fair investigation and examination on the positive
August 2024 The NCTR is tasked with implementing procedures
evidence of the volume and price effects of
that adhere to the Law on Trade Remedy and other
PROVISIONS The Law on Trade Remedies aims to protect
relevant international agreements. This ensures
dumped product, as well as the consequences of
the dumped product on the domestic product. The
domestic industries in and regulate the flow of
that Cambodia’s trade practices are consistent with
international goods into Cambodia. The Law Committee can commence the investigation into
global standards.
comprises of six chapters and 44 articles, and dumped products upon receiving a written request
sets out the principles, mechanisms, procedures, The definition of a dumped product, normal value, or at their sole discretion.
and rules related to trade remedies. The law also export price, and the procedure to impose anti-
Parties who are not satisfied with the findings of
contemplates a National Committee on Trade dumping measures are provided in Chapter 3 of the
the Committee can appeal to a competent court
Remedies (Committee). Law. An imported product is considered as being
no later than 30 days after the date of the decision
dumped if an investigation determines it is being
On August 27, 2024, the Royal Government of being issued in the Committee’s Newsletter.
sold at a price lower than its standard price in its
Cambodia issued a Sub-Decree establishing
country of origin. The anti-dumping duty cannot be imposed unless
the National Committee on Trade Remedies
there is a material injury to the domestic product
(“NCTR”). This Sub-Decree introduces a If the dumped product is being sold in its country
caused by the dumped product. The NCTR will
new regulatory body intended to oversee of origin, the normal value shall be determined by
determine the material injury by conducting a
and ensure the effective implementation of comparing the price of the product in the ordinary
fair investigation and examination on the positive
Cambodia’s trade protection measures under course of trade for consumption in the country of
evidence of the volume and price effects of dumped
the Law on Trade Remedies, which covers anti- origin. If there are no sales of the product in the
product, as well as the consequences of the dumped
dumping, subsidies, countervailing measures, country of origin, or if there are sales in the country
product on the domestic product. The NCTR can
and safeguards related to trade in Cambodia. of origin but the price could not be determined the
commence the investigation into dumped products
The creation of the NCTR is a significant step NCTR can use the following methods to determine
upon receiving a written request or at their sole
forward in aligning Cambodia’s trade policy the normal value based on the:
discretion.
with international standards, particularly those
• price at which the like product is sold in
set by the World Trade Organization (“WTO”). Parties who are not satisfied with the findings of
the third country; and
the NCTR can appeal to a competent court no later
The NCTR comprises representatives from • cost of production, plus selling, general, than 30 days after the date of the decision being
various ministries and governmental bodies, and administrative expenses, and profits issued in the NCTR Newsletter.
including the Ministry of Industry, Ministry of (known as “constructed value”).

Cambodia Customs Guide 2025 | 39

 The GDCE may conduct a PCA on entities involved in the import or export of goods, including importers,
exporters, customs brokers, operators of customs bonded warehouses, operators of temporary storage facilities,
and transportation operators. Selection for PCA typically targets companies identified as “high risk” based on
GDCE assessments.

The PCA encompasses a review of tariff classification, origin of goods, and customs value of imported and
exported goods. The audit may be either limited (focusing on specific aspects) or comprehensive, at the discretion
of the GDCE. The PCA Team may request verification of information through customs offices or conduct audits
at the auditee’s business premises.

C. Statute of limitations
The GDCE may redetermine the declared tariff classification, origin of goods, and customs value within three
years from the date of customs declaration. The period may be extended to 10 years on account of any fraudulent
activity.20

D. Penalties
The following penalties apply to non-compliance of the customs rules and procedures:

• Penalties for minor offences (including • Penalties for other violations of the
inaccuracies, omissions, or failure to customs law and provisions (e.g., failure
complete any information required in a to report goods, failure to submit
customs declaration, and failure to meet customs declaration, non-compliance
requirements and obligations that have on requirements for duty free goods,
no impact on duties, taxes, prohibitions, smuggling, etc.): Fine of one to three
or restrictions): Fine of KHR100,000 to times the unpaid duties and taxes plus
KHR500,000 (approximately US$25 to confiscation of goods (as applicable), or
US$125)21 imprisonment (up to one year), or both.23
A. Record-keeping
9
ADMINISTRATION
requirements
All persons engaged in the importation and
• Penalties for failure to comply with the
document retention requirement: Fine
of KHR 1 million to KHR 5 million or
Please note that penalties may be waived in case of
voluntary declaration of additional duties and taxes
provided that such declaration is made to the GDCE
imprisonment (up to 6 months), or both.22 within one year from the date of the original customs
export of goods must keep import-export
declaration.24
PROCEDURES related documents, books, records, and
information (including those in electronic
format) within 10 years at their business
E. Appeal procedures
premises in Cambodia.18
Any person, importer, or agent may file an appeal with the appropriate authority or court if they are dissatisfied
B. Post-Clearance Audits with the GDCE’s decision on the re-determination of tariff classification, origin, or customs value.

(PCA) The appeal process has three steps:

A PCA is an audit, investigation, inspection, 1. Appeal to the Director of the GDCE within 30 days from the receipt of the Notice from the GDCE;
or control procedure carried-out by 2. Appeal to the Customs Tariff Committee (CTC) on the decision of the Director of the GDCE; and
the GDCE after the release of goods. Its
3. Appeal to a competent court within 30 days from the receipt of the decision of the CTC.25
objective is to verify and validate the
accuracy of declarations by examining Where the customs value is under appeal, the goods can be released without the payment of duties and taxes
pertinent documents, business records, provided that the importer has sufficient security to cover the duties and taxes under dispute.
systems, and commercial data held by
individuals or companies directly or
20 Article 18 of the LOC.
21 Article 73 of the LOC.
indirectly engaged in international trade.19 22 Article 74 of the LOC.
23 Article 74 of the LOC.
24 Article 18 and 19 of the LOC.
18 Article 51 of the LOC.
25 Article 24 of the LOC.
19 Prakas 388 dated 22 May 2008.

Cambodia Customs Guide 2025 | 41

 Notice of Re-Determination by DDCE
ABOUT DFDL
Pioneers in frontier markets of Asia
DFDL was established in 1994 and founded on a DFDL has 12 offices, including collaborating
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DFDL in Singapore is qualified as a foreign law
practice and is not licensed to practice Singapore
Satisfied Dissatisfied law.

2 2 - Appeal to CTC

Satisfied Dissatisfied

3 3 - Appeal to court*

Satisfied Dissatisfied

Payment of Duties, Tax and Penalty

(*) in writing within 30 days

Source: https://customs.gov.kh/en/publications

Cambodia Customs Guide 2025 | 43

TAX, CUSTOMS, AND ACCOUNTING
CLINT O’CONNELL
PRACTICE
Head of Cambodia Tax and Customs Practice
Our integrated Tax, Customs and Accounting Team has advised on numerous tax, customs and accounting-
related matters, in a notable number of jurisdictions. Not only have we advised on numerous ground-breaking [email protected]
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classification • Assistance in applying for Temporary
Importation under Temporary Admission
Advisory on rules of origin (ROO) and Procedures
•
Free Trade Agreement applications
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Senior Manager, Customs & Compliance
documentation and licensing
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44 | Cambodia Customs Guide 2025

 EXCELLENCE · CREATIVITY · TRUST
Since 1994

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