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Import/Export Procedures of Cambodia

Trade Policy

Since the mid-1990s Cambodia has strengthened its international ties, obtaining membership of ASEAN (1999), the WTO (2004) and China-ASEAN Free Trade Area (2010). Currently, Cambodia only has a number of free trade agreements (FTAs) in place:

  • FTAs signed under the auspices of ASEAN with six countries individually, namely, China, Japan, Korea, India, Australia and New Zealand.

As an LDC, Cambodia has gained preferential access to the US and EU markets, which account for two-thirds of the country’s merchandise exports. Major items exported include textiles, clothing and footwear. For a full analysis on trade policy see the Cambodia Market Profile on the HKTDC website.


Customs Laws and Regulations (2013) sets out the rules and regulations governing imports and exports. The Law on Customs (1997) is the primary legislation administered and enforced by the General Department of Customs and Excise of Cambodia (GDCE) under the MOEF.

Documentary Requirements


A Customs Declaration Certificate must be obtained before importation of any goods into Cambodia. It can be obtained through an electronic lodgment on the Automated System on Customs Data (ASYCUDA) of the Single Administration Document (SAD). Once lodged and registered, the printed Customs Declaration Form must be signed with copies sent to Customs along with the following documentation:

  • Invoice and packing list
  • Transportation documents (bill of lading/airway bill/truck bill)
  • If necessary
    • Manifest
    • Licence
    • Permit
    • Certificate of Origin
    • Certificate of Insurance
    • Other related documents

Once approved by Customs, a Notice of Assessment which details the payment required for duties, taxes and fees will be issued, with goods released upon payment.


Goods owner or an authorised person must obtain an export permit from GDCE before exporting any goods from Cambodia. After receiving permission, the exporter or authorised person must complete a Customs Declaration Certificate, following the process detailed above.

Prohibited Items

Prohibited and restricted goods in importation and exportation are set out in the Anukret of the Enforcement of the List of Prohibited and Restricted Goods, available on the GDCE website.

Tariff Classification and Import/Export Duties

Cambodia adopts the Harmonised System (HS) and most goods imported/exported are subject to import/export duties. In addition, some goods may be liable for tax (e.g. VAT, special sales tax and additional tax).

Import Duties

Import duty is levied on certain goods entering Cambodia. The rates vary depending on the type of goods. Currently, the duty rates are 0%, 7%, 15%, and 35% and the rates applicable are dependent on the origin of the goods (certificate of origin will need to be presented). There are three categories, which are applied:

1. Special preferential rates – applicable if there is a special preferential trade arrangement (e.g. ASEAN member states). Import duty rate of most goods are 0% or 5%.

2. Preferential rates – applicable if the country has Most Favoured Nation (MFN) status with Cambodia, with lower import duty rates.

3. Ordinary rates – applicable for any other country.

Applicable rates can be identified on the Custom Tariff of Cambodia 2017 and the Preferential Treatment under Agreements available on the GDCE website.

Export Duties

Export duty is levied on some goods. Currently, the applicable rates are 0%, 5%, 10%, 15%, 20% and 50%.


Certain goods and certain qualified importers qualify for exemption from import duties and taxes, with goods imported under the following exempt:

  • Under a Qualifying Investment Project or to a company located in a Special Economic Zone
  • Goods imported for temporary admission (e.g. artworks to be shown at exhibitions)
  • If the company own a Customs Bonded Warehouse
  • Goods under exemption of import duties which are detailed on the GDCE website

Product Standards and Labelling Requirements

Information on Cambodia’s product standards are detailed in the Law on the Management of Quality and Safety of Products and Services (2000), available on the CDC website.


A Practical Guide to Doing Business in Cambodia

  1. Regulatory Environment
  2. Establishing a Presence
  3. Intellectual Property Protection
  4. Staff Recruitment
  5. Tax Considerations
  6. Import/Export Procedures
  7. Further information

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Content provided by Picture: HKTDC Research
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