This process represents the application procedure at the Department of Planning, Technique and International Affairs (DPTIA) of GDCE to verify the Customs value for imported goods prior to a Customs Declaration (SAD) being submitted to Customs.

The customs value of the imported goods is the transactional value, which is the price actually paid or payable for the goods when sold for export to Cambodia. The declaration of the customs value of the imported goods on SAD shall be complied with point B of Article 18 of the Law on Customs and Prakas No. 387 on the determination of customs value of imported goods. The customs value is declared in Riel currency (Article 23 of Law on Customs). The method to calculate the customs valuation is simply described in the brochure titled “the Determination of Customs Value” which is available at the GDCE

The trader submits an application on a Customs Value Declaration pre-printed form with accompanying documents. The actual valuation verification is issued by means of a stamp on the commercial invoice and other documents.

The Trader retains an endorsed copy of the Customs Valuation Declaration for his/her records and to submit to Customs with the Customs Declaration (SAD) at time of clearance.

This procedure is implemented through the following regulations:

Place for submitting application

This process is carried out primarily at the DPTIA at GDCE’s Headquarters in Phnom Penh and for selected goods (cigarettes, some constructions materials (cement, steel, toilet ware tiles, etc.), perishable goods (e.g. vegetables, other foodstuff, etc.) at Customs valuation units at branches and local customs and excise offices.  


General Department of Customs and Excise

Department of Planning, Technique and International Affairs (DPTIA)

Address: : #6-8, Preah Norodom Blvd., Phnom Penh, Cambodia

Person of Contact Name:

Person of Contact Tel:




Note 1

This is a pre-printed form for submitting Customs Value Declaration for verification.

Note 2

Supporting documents are:

  • 3 copies of the Commercial Invoice
  • Bill of Lading/Air waybill
  • Packing List
  • VAT Certificate, patent, national ID or passport of owner or representative
  • Other documents as may be required, e.g. Letter of Credit, telegraphic transfer, contract of sale, etc.; and on occasion
  • Documents which indicate the identity or detail specification of products


NB. Stamp duplicated documents with the company stamp of goods owner etc.

Note 3

The fee for the fiscal stamp is KHR 100, payable in cash.

Note 4

Commercial invoice and other documents where required stamped by GDCE Secretariat.