Cambodia - Country Commercial Guide
Import Tariffs
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Cambodia adopted a Customs Law in June 2007 to bring it into conformity with the terms of General Agreement on Tariffs and Trade (GATT/WTO) Codes on Customs Valuation.  It became the 155th member of the World Customs Organization (WCO) in June 2011.  The GDCE requires importers and exporters to lodge declarations accompanied by such documents as a bill of lading/airway bill, packing list, invoice, proof of insurance, inspector report of finding, if applicable, and other documents as required. In recent years, Cambodia has made substantial progress in reforming and modernizing its import, export, and transit operations, including by streamlining and harmonizing customs procedures with international standards.  The government has encouraged the use of a single administrative document (SAD) system and one-stop service mechanism to facilitate trade and risk management.  Under the one-stop-service mechanism, there is only one inspection by an inter-ministerial joint body, which streamlines customs procedures and reduces bureaucracy and paperwork requirements.  However, in practice, bureaucracy and other delays remain in the customs system.  The Automatic System for Customs Data (ASYCUDA) is now in operation at all international checkpoints to facilitate customs procedures as part of the countrys one-stop service implementation. 

As part of ongoing ASEAN economic integration efforts, Cambodia launched in 2019 a “National Single Window,” an automated solution combining different border agencies into one electronic platform for use by traders and businesses.  Other programs created to facilitate international trade flows include:  the Best Trader Program and Authorized Economic Operator (AEO) to provide special treatment for highly compliant traders; exemption management regimes to allow for different types of duty and tax exemptions of imported goods; implementation of the ASEAN trade in goods agreement (ATIGA) to eliminate import tariff duties on all products originating from ASEAN country members staring in 2015; and the Custom-Private Sector Partnership Mechanism (CPPM), which was established in 2009 to promote a transparent investment climate and to encourage private sector compliance with the law and regulations and trade facilitation.

For details on import and export clearance procedures, please visit the General Department of Customs and Excise website