All imported or exported goods, whether or not exempt from duties and taxes, must be declared by their owners or by persons authorized to act on the owners’ behalf by the submission of a Customs declaration.

Any person (the Declarant) may, without exercising the profession of customs broker, make customs declarations for their own business, while the importer or owner of the goods shall be liable for import duties and taxes. The authorized persons allowed to prepare and make a customs declaration are:

  • Any legal person or company with Value Added Tax certificate
  • Owner of the goods or representatives
  • Customs broker recognized by Customs
  • Legally authorized Employee of the company

The ASYCUDA Procedure for all import and export regimes is described below.

This procedure is implemented through the following legal documents:

  • Law on Customs declared by Reach Kram No NS.RKM.0707.017 dated on 20 July 2007
  • Prakas No. 1447 MEF dated December 26, 2007 on Customs Declaration Provisions and Procedures
  • Instruction No. 1308 GDCE dated November 24, 2009 on Detail Procedures and Responsibilities in Functioning Customs Declaration (Single Administrative Documents-SAD) through electronic means.

Place for submitting Customs Declaration

All Customs declarations shall be made through lodgment of an electronic Single Administration Document (SAD) and submitted through the Customs’ electronic computer system (ASYCUDA) and in hardcopy with all supporting documents attached at the Customs clearance office of port of import or export.

Enquiries related to the general processing of Customs Declarations and the ASYCUDA system may be directed to:

General Department of Customs and Excise
Department of Customs Regime
Address: #6-8, Preah Norodom Blvd., Phnom Penh, Cambodia
Person of Contact Name: Mr. Pha Eng Veng, Director
Person of Contact Tel:

Enquiries related to a specific Customs Declaration, its status and processing should be directed to the Customs office at the port of import or export.



Note 1

The Customs Broker/Declarant inputs information of SAD directly into ASYCUDA at the Customs Bureau (provided kiosks) at the Customs office. ASYCUDA checks and verifies the customs declaration in the system. The system will allow registration of customs declaration when information is complete and valid. Only registered customs declaration is considered legal document and allowed for submission.

After registration, the Customs Broker/Declarant shall print and sign two copies of the SAD, and with all required supporting documents attached submit to Customs receiving office for processing.

The system will automatically inform the Customs Brokers/Declarant about the status of the customs declaration during processing.

Note 2

Supporting documents to the Customs Declaration shall include:

  • A commercial invoice* or contract of sale document from the supplier of the goods
  • Transport documents such as Bill of Lading or Air Way Bill
  • Packing List

and if necessary:

  • Manifest
  • Any Licenses, Permits or Certificates as issued by Customs* and other regulating agencies, depending on the commodity being imported
  • Certificate of Insurance
  • Certificate of Origin (to ascertain origin of the goods)
  • other related documents

* The commercial invoice requires value verification prior to submission with the cusroms decleration. See Application for verification of value on Customs Value Declaration.

Note 3

Customs processing shall first include a ‘face-vet’ of the deceleration hard-copy to ensure the SAD is properly filled, clear and legible and signed by the Customs Broker/Declarant, and that all required documents are attached.

After acceptance of the SAD, the receiving officers shall request ASYCUDA ‘assessment’ of the SAD and the SAD will be assigned to one of 4 lanes according to pre-determined risk management criteria. The 4 lanes are colour coded as follows:

  • RED Lane: The SAD must be scrutinized (checked against the submitted documents) and the goods are subject to physical inspection before re-routing the SAD to GREEN lane.
  • YELLOW Lane: The SAD must be scrutinized (checked against the submitted documents) before re-routing to GREEN lane.
  • GREEN Lane: The SAD is automatically assessed and an assessment notice issued. The may be subject to post-clearance audit (PCA).
  • BLUE Lane: The SAD is provided the same treatment as for GREEN Lane and with specific recommendation to conduct a post-clearance audit.

When the SAD is assessed by ASYCUDA, the system will inform the amount of duties, taxes and fees to be paid through issue of an assessment notice.

Query Desk

If there are some errors in data entry or irregularities found during physical examinations, SAD will be routed to the Customs Query Desk. Customs Broker/Declarant will be notified that the SAD status has changed to “query” and the reasons for the query.

Upon receiving the notification, Customs Broker/Declarant shall go to the Customs Query Desk. If any amendments to SAD are required, Customs Officer in charge of Query Desk will discuss with Broker/Declarant. If agreement is not reached, the customs officer will prepare a report or record to GDCE for further action.

When the above action is fulfilled and agreement is reached, customs officer shall sign on SAD and update the inspection act based on the results of inspection and settlement at query desk or upon the decision of GDCE. Then SAD will be re-routed to GREEN.

Note 4

Duties, taxes and fees 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 and ASYCUDA will issue a Customs receipt in return.

After recording in ASYCUDA the payment of duties, taxes and fees the system will issue the Release Notice.

Note 5

The release notice issued is used to authorize release of the cargo from Customs.