Cambodia - Country Commercial Guide
Prohibited and Restricted Imports
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A certain number of goods may be temporarily imported.  These commodities need to be re-exported within one year from the date of importation.  This period could be extended by the customs administration if a written request with a reasonable purpose is submitted before the expiry date.  The commodities may be granted partial or full exemption from payment of import duties and taxes.  Importers should contact the General Department of Customs and Excise (GDCE) to ensure re-exportation within the specified period.  The Customs administration may require the importers to pay a security deposit to guarantee import taxes and duties, which is not to exceed the amount of taxes and duties of taxed imports. 


Additional details on temporary entry can be found at the General Department of Customs and Excise’s website.