Commercial Imports and Exports
Click here if you intend to transport goods across international borders through the territory of Cambodia (Transit).
Commercial Imports and Exports
If you are an importer wishing to import or export commercial goods into Cambodia you should, first of all, be a company registered with the Department of Business Registration, Ministry of Commerce and registered for VAT at the General Department of Taxation, Ministry of Economy and Finance. A mandatory requirement for submission of a Customs declaration through ASYCUDA World is a Taxpayer Identification Number (TIN) as issued by the General Department of Taxation upon registration for VAT.
For the submission of Customs Declarations, all Declarants (Importers or Exporters) or Customs Brokers must further be registered with the General Department of Customs and Excise.
Registration may also be required at the government agencies that authorize/license the import and export of restricted and controlled goods. For further information, please refer to the listed measures under the specific commodity you wish to import/export or undertake a search of all measures, standards and special requirements.
Before importing or exporting goods into or out of Cambodia you should ensure that they do not fall into the category of prohibited and restricted goods.
Prohibited goods cannot be imported, exported, transited, sold or circulated in Cambodia other than under very specific circumstances, e.g. for use by the government or military. Among prohibited goods are weapons, narcotics, psychotropic substances and hazardous chemical substances.
Restricted goods are allowed entry or exit subject to necessary controls of the authorized government agency. Such controls may include the need to register as an importer/exporter with that agency, obtain a license to import or export restricted those goods (e.g. over a particular period of time or to a particular volume), and obtain specific import or export permit issued per consignment entering or leaving Cambodia.
You should refer to the specific regulations that cover these prohibitions and restrictions, which are identified under Sub-Decree No. 209 on the Enforcement of the List of Prohibited and Restricted Goods and accompanying Annex-1 List of Goods and Annex 2 Explanatory Notes, and through laws and regulations of the authorized agencies. Please also refer to the listed measures under the specific commodity you wish to import or undertake a search of all measures, standards and special requirements).
If the goods you intend to import or export are subject to sanitary and phytosanitary measures you will have to comply with the special regulations relating to those goods. You can find out on this website which commodities are subject to these requirements by using the search facilities on the Commodity Search page.
You may need to be registered, obtain a license and for each consignment a permit to import or export those goods, either from the General Department of Livestock or from the General Department of Agriculture at Ministry of Agriculture, Forestry and Fisheries. Please also refer to the listed measures under the specific commodity you wish to import or undertake a search of all measures, standards and special requirements) to ascertain whether registration or if a permit / license is required.
The Kingdom of Cambodia has established an SPS Enquiry Point as required by the WTO SPS Agreement. You can contact the SPS Enquiry Point if you have any questions regarding sanitary and phytosanitary requirements. You can find the contact details of the SPS Enquiry Point here.
For certain types of products it may be necessary to obtain a permit that certifies that the products conform to certain technical standards. These technical regulations are administered by the Ministry of Industry and Handicrafts.
You can find out on this website which commodities are subject to these requirements by using the search facilities on the commodity search page. A detailed description of the procedures and documentation required to obtain can be found on the search procedures page.
The Kingdom of Cambodia has established a TBT Enquiry Point. This is the national contact point which carries out transparency obligations under the agreement on Technical Barriers to Trade (TBT Agreement) of the World Trade Organization (WTO). You can find out more information on TBT and contact details of the TBT Enquiry Point here.
All goods imported into or exported out of Cambodia must be declared and duty and taxes are payable on them unless they are covered by an exemption or such duty and taxes are suspended.
A declaration is made by submitting a duly completed and signed Customs Declaration form (also known as the Single Administrative Document (SAD)) electronically through ASYCUDA World and in hardcopy at a Customs clearance office, together with the following minimum supporting documents :
and if necessary:
Imports for Private and Public Sector Investment projects
· Exports for Private and Public Sector Investment projects
· Temporary Import/Export of goods and vehicles
· Transport of goods from Cambodian borders to inland Dry-Docks; and
· For all goods listed in Sub-Decree No. 209 on the Enforcement of the List of Prohibited and Restricted Goods, in addition to the relevant license/permit required by the authorised agency and obtained prior to the application for the Customs Permit.
The Customs Permit must be obtained from the Customs Procedures Department of the General Department of Customs and Excise (GDCE) in Phnom Penh and duly presented at clearance office with Customs declaration submission. Information on the procedure to obtain the Customs Permit can be found here.
* A SEZ Customs Permit is a required supporting document to the Customs declaration submission in the case of import or export of goods pertaining to Special Economic Zone (SEZ) production and operations. A SEZ Customs Permit may be obtained from the Free Zone Management (FZM) Department of the General Department of Customs and Excise in Phnom Penh, and in some cases at SEZ's where Customs staff are assigned. Detailed information on the procedure to obtain the SEZ Customs Permit can be found here.
For the import of petroleum products comprising oil, gas, and other products derived from petroleum, and of goods Imported under Duty Free Regime an authorization must be obtained from the Customs Excise Department (EXD) of the General Department of Customs and Excise in Phnom Penh. This authorization is a required supporting document to the Customs declaration submission and must be obtained prior to submission of the Customs declaration.
The process to obtain authorization for import of petroleum products and that for duty free goods are identical in all respects except that for import of petroleum products the applicant must already be approved to import petroleum products into Cambodia. Detailed information on the procedure to obtain the Permit for the import of Petroleum, Gas, and Oil, and Goods imported under Duty Free Regime can be found here.
Customs duty is payable on imported goods as a percentage of their declared value. The rate of duty payable on goods imported into Cambodia varies according to the commodity and the country of origin. You can view the full Cambodia Tariff Classification and Tariff rates on this website with the commodity search facility.
Commodities are classified using the 8-digit Harmonized System (HS) Code which is maintained and, from time to time, amended by the World Customs Organization (WCO). The Cambodia tariff classification conforms with ASEAN’s AHTN standard (ASEAN Harmonized Tariff Nomenclature).
For all but a select number of goods, Customs requires the commercial invoice to be verified by the Department of Planning, Technique and International Affairs (DPTIA) of the General Department of Customs and Excise (GDCE) in Phnom Penh prior to submission of Customs declaration at place of clearance. Detailed information on the procedure to verify the Customs Value Declaration can be found here.
The basis for the calculation of duties is the actual transaction value of the goods (as evidenced by the commercial invoice or other contract of sale document). If the value of the goods cannot established by this method Customs will attempt to establish the value of the goods as determined through measures indicated in Prakas No. 387 on Customs Valuation of Imported Goods.
At present, the ASYCUDA World automated Customs Management System is installed and operated at nearly all international Customs clearance locations throughout Cambodia, including at the Sihanoukville Port, Phnom Penh International Airport, inland 'dry' ports and numerous land border locations.
Details on the procedure for processing a Customs Declaration through ASYCUDA can be found here. In brief, the procedure involves the Importer or Exporter, or his/her representative (a Customs Broker), completing a Customs declaration (SAD) in ASYCUDA World directly at Customs' premises. The Importer or Exporter may use Customs provided computer terminals to complete the SAD, and after automatic validation of the data he/she may print and sign 2 copies of the SAD before submitting to Customs in hardcopy with all required supporting documents attached. Processing thereafter is tracked electronically and the Declarant or Customs Broker will be automatically notified about the declaration status.
Once a declaration has been submitted and registered by Customs and then assessed the importer or owner of the goods shall be liable for import duties and taxes.
Import duties and taxes are paid in accordance with regulations in force. If payment is made via the National Bank of Cambodia or other authorized financial institutions, the receipt issued by these institutes shall be submitted to Customs as evidence of payment. At the major border posts payment can be made directly at the accounts section of the Customs office by certified cheque or for certain regimes by bank guarantee.
After succesful payment of import duties and taxes, Customs will issue a Customs receipt through ASYCUDA..
The Cambodia Import Export Inspection and Fraud Repression Directorate General (or CAMCONTROL) of the Ministry of Commence is the government agency mandated to ensure the quality and safety of products and services for the protection of consumers’ health and safety; ensure the protection of consumers’ economic interests; ensure the compliance of the regulatory requirements related to trade; and provide the service of commercial inspection.
For the import of all Food, Chemicals, Drugs and Electric and Electronic equipment an application must be made to the office of CAMCONTROL, Phnom Penh to obtain a Pre-Arrival Assessment authorization to import said commodities. Detailed information on the procedure to obtain the CAMCONTROL Pre-Arrival Assessment authorization can be found here.
The Pre-Arrival Assessment authorization is a required document submitted, with other commercial documents, to the CAMCONTROL office at the border location to request inspection of goods by CAMCONTROL. Such inspection is conducted jointly with Customs and it is necessary to obtain CAMCONTROL’s approval following inspection to ensure that, once Customs has provided their approval for release of cargo, the goods may exit the cargo holding area.
Should a Cambodian Exporter wish to establish the origin of his/her products or wish to claim duty preference at the time of import in the destination country, the Cambodian Exporter would be required to obtain a Certificate of Origin. All Cambodian Certificates of Origin are issued at the Ministry of Commerce. Information on the procedure to obtain a Certificate of Origin can be found here, while regulations related to the issue of Certificates of Origin of origin can be found through searching legal documents.
Please click here should you wish more information on matters relating to Rules of Origin under which certifcates can be applied.
If you are intending to transport goods from one international border to another through the territory of Cambodia you must declare the goods to Customs by following the Transit Procedure.
An import declaration under the Transit regime must be submitted to Customs on arrival of the goods at the Cambodian border.
The following documents must accompany the declaration:
and if necessary,
No duty is payable on transit goods, but the declarant must provide a security in the form of a cheque or a letter of guarantee issued by a bank or financial institution in the amount equal to the Customs duties and other obligations to which the goods are liable.
Goods in transit must follow the route prescribed by Customs, and on arrival at the outward border the transit documents must be submitted to Customs for their clearance. If all is in order, Customs will allow the goods to leave the Cambodia and the guarantee is cancelled. If the guarantee was in the form of a cheque this will be returned to the declarant.
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