Both importers and exporters first need to register with Cambodia’s Department of Business Registration, under the Ministry of Commerce.
Cambodia uses the Automated System for Customs Data (ASYCUDA) created under the United Nations Conference on Trade and Development (UNCTAD). To register with ASYCUDA, importers and exports require a Taxpayer Identification Number (TIN). To acquire a TIN, importers and exporters must register with the General Department of Taxation, under the Ministry of Economy and Finance.
Finally, importers and exports must register with the General Department of Customs and Excise.
Subsequently, importers and exporters need to register their value added tax (VAT) accounts with the General Department of Taxation (Ministry of Economy and Finance).
Importers and exporters operating out of Special Economic Zones (SEZs) must apply with the Free Zone Management Department of the General Department of Customs and Excise in Phnom Penh.
Businesses importing into Cambodia must provide the following documents when their goods arrive:
Businesses exporting out of Cambodia must provide the following documents before their goods depart:
Additional documents for certain imports and exports
All foodstuff, chemicals, drugs, and electrical (or electronic) equipment imported into Cambodia requires a pre-arrival assessment. This assessment is conducted by Camcontrol – the Cambodian Import-Export Inspection and Fraud Repression Directorate-General.
All animals (live or dead) as well as animal by-products require permission from the Ministry of Agriculture, Forestry, and Fisheries.
All plants and plant products require a phytosanitary certificate issues by the Ministry of Agriculture, Forestry, and Fisheries.
A complete list of import and export goods with proper HS Codes, tariff rates, and additional measures can be found here.
For goods in transit
Goods which traverse into Cambodia en route to subsequent destinations must provide an import declaration under Cambodia’s transit regime (under the General Department of Customs and Excise).
To transit goods through Cambodia, the follow documents are necessary:
Transitory goods do not incur import tariffs. But, either a check or letter of guarantee issued by a financial institution must be provided as security. Goods in transit must follow the route through Cambodia dictated by customs officials.
Cambodia follows the 8-digit Harmonized System (HS) Code under the World Customs Organization (WCO). Cambodia’s tariff classifications confirm with Association of Southeast Asian Nations’ (ASEAN) Harmonized Tariff Nomenclature (AHTN).
Cambodia applies tariff rates between 0 and 35 percent. Typically, primary goods and raw materials incur a tariff rate of 7 percent; capital goods and locally available raw materials a tariff rate of 15 percent and; finished products as well as alcohol, petroleum, vehicles, and precious metals a tariff rate of 35 percent.
For a complete good-by-good breakdown of tariff rates visit the website of the Cambodia National Trade Repository. Goods such as agricultural equipment, school material, pharmaceutical products, and sport equipment are exempt from import tariffs.
Cambodia charges a flat 10 percent value added tax (VAT) on all imported goods. Cambodia also charges a special tax on certain imported goods.
Cambodia levies an export tax on goods leaving the country which ranges between 0 and 50 percent.
Special Economic Zones (SEZs)
Cambodia has established 14 SEZs to date – including at the port of Sihanoukville. Businesses operating out of these SEZs can import raw material and production equipment without paying import duties and are exempt from VAT on both imports and exports.
As mentioned above, importers and exporters operating in SEZs require additional documentation.
Free trade agreements
Cambodia is a partner to the ASEAN Trade in Goods Agreement and a member of five regional FTAs through the ASEAN with:
In order to avail to the benefits of these FTAs, exports and importers must apply for a Certificate of Origin for their goods from the Export-Import Department.