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Cambodia’s Customs and Border Processing: What You Need to Know

As Cambodia continues to position itself as a regional hub for trade and investment in Southeast Asia, understanding its customs and border processing procedures is critical for businesses looking to import, export, or establish local operations. Cambodia’s customs environment has undergone significant reforms in recent years, with digitalization, bilateral trade agreements, and infrastructure upgrades leading the way.

In this blog, we’ll break down the essentials of Cambodia’s customs procedures, the documentation required, border checkpoint operations, and how agents like Cambodia-Agent.com can simplify the process for foreign companies.

Why Understanding Cambodia’s Customs Process Matters

Cambodia’s geographic location makes it a strategic gateway to Thailand, Vietnam, Laos, and China. With access to both seaports like Sihanoukville and multiple land borders, Cambodia is central to ASEAN supply chains. Efficient customs and border processing is vital to maintaining speed, minimizing cost, and ensuring regulatory compliance.

Whether you’re importing electronics or exporting garments, knowing how to navigate customs reduces the risk of delays, fines, or shipment rejections.

Key Government Body: General Department of Customs and Excise (GDCE)

Cambodia’s customs authority is the General Department of Customs and Excise (GDCE), under the Ministry of Economy and Finance. The GDCE is responsible for:

Tariff classification and valuation
Import/export licenses and procedures
Customs clearance and inspections
Border control coordination
Tax and duty collection

Over the years, the GDCE has modernized its services through electronic declaration systems, capacity building, and adoption of ASEAN Customs Transit System (ACTS) protocols.

Major Border Checkpoints and Ports of Entry

Cambodia has several key entry points for goods movement. These include:

1. Land Border Checkpoints

Poipet (Banteay Meanchey) – Major checkpoint for trade with Thailand
Bavet (Svay Rieng) – Gateway to Vietnam, key for electronics and agriculture
Dong Kralor (Stung Treng) – Northern checkpoint near Laos

2. Sea Ports

Sihanoukville Autonomous Port (PAS) – Cambodia’s primary deep-sea port
Kampot Port (under development) – Targeting future coastal trade expansion

3. Airports

Phnom Penh International Airport – Ideal for time-sensitive goods
Siem Reap and Sihanoukville Airports – Secondary air freight points

Efficient movement at these borders is tied to customs clearance, duty processing, and phytosanitary or certificate-of-origin requirements.

Customs Clearance Process in Cambodia

The clearance process in Cambodia involves several steps:

1. Customs Declaration (E-Manifest or ASYCUDA System)

Importers and exporters must submit a declaration through the ASYCUDA (Automated System for Customs Data) platform. The declaration includes:

HS code and description of goods
Invoice and packing list
Certificate of Origin (if applicable)
Shipping documents (e.g., Bill of Lading or Airway Bill)
Insurance documents

2. Risk-Based Assessment

Cambodia uses a risk management system to classify shipments:

Green Line: No inspection, automatic clearance
Yellow Line: Document verification
Red Line: Physical inspection required

3. Duty and Tax Assessment

Cambodia follows the ASEAN Harmonized Tariff Nomenclature (AHTN). Importers must pay:

Import Duty (0% to 35%)
VAT (10%)
Excise tax (on selected goods like tobacco, alcohol, vehicles)

You can refer to Cambodia’s customs tariff database for more details.

4. Customs Inspection and Release

Once taxes are paid and documents cleared, the shipment is either released or undergoes inspection depending on the risk category.

Special Regimes and Preferential Agreements

Cambodia participates in several preferential trade arrangements, reducing tariffs or easing customs burdens:

ASEAN Free Trade Area (AFTA) – Goods with ASEAN origin may enjoy zero or reduced tariffs.
EU’s Everything But Arms (EBA) – Preferential access for Cambodian goods into the EU.
Cambodia-China FTA – Eliminates tariffs on over 90% of goods
ASEAN-Australia-New Zealand FTA – Additional access to developed markets

To benefit from these, businesses must provide valid Certificates of Origin (CO) from accredited authorities.

Challenges in Cambodian Customs

Despite improvements, challenges still persist:

Manual processes in smaller border checkpoints
Inconsistent enforcement of import regulations
Limited digital literacy among smaller importers/exporters
Informal fees or delays at border points

These make it essential for foreign businesses to work with local experts or agents who understand the nuances of Cambodian trade compliance.

How Cambodia-Agent.com Can Help

Working with a local agent such as Cambodia-Agent.com ensures you have on-ground support for:

✅ Preparing correct documentation
✅ HS code classification and customs valuation
✅ Pre-clearance risk assessments
✅ Fast-tracking through low-risk channels
✅ Managing red-line inspections
✅ Coordinating with shipping, warehousing, and logistics partners

Additionally, agents can help with language barriers, regulatory changes, and unexpected inspections, making them a vital extension of your team.

Future Trends in Cambodian Customs

Cambodia is aligning with ASEAN’s customs modernization vision, and we can expect:

Full adoption of e-customs and single window systems
Expansion of Customs-Business Partnership Programs (CBPPs)
More automated scanning and AI-driven risk management
Stronger anti-smuggling and anti-counterfeit frameworks

Cambodia’s logistics and trade are entering a digital era, and customs reforms are a foundational part of that shift.

Final Thoughts

Efficient customs and border processing is vital for any foreign company planning to import, export, or manufacture in Cambodia. With a growing commitment to trade facilitation, digital upgrades, and global partnerships, Cambodia is becoming increasingly business-friendly. However, success still depends on understanding local rules, navigating regulatory complexities, and having trusted partners on the ground.

Let Cambodia-Agent.com be your local gateway to hassle-free customs clearance and supply chain success in the Kingdom.