Cambodia’s Customs Process Explained: A Guide for New Importers
Entering the Cambodian market offers exciting opportunities for global businesses, especially as the country strengthens its role in Southeast Asian trade. However, navigating Cambodia’s customs process is crucial for a smooth and profitable import experience. Missteps can lead to costly delays, fines, or even cargo confiscations.
This guide explains Cambodia’s customs procedures in a clear, step-by-step way — perfect for first-time importers or companies expanding into the Cambodian market.
Why Understanding Cambodia’s Customs Is Crucial
Cambodia has been steadily modernizing its customs system. It’s a member of the ASEAN Single Window (ASW) initiative, which simplifies cross-border trade within the ASEAN bloc. However, despite modernization efforts, Cambodia’s customs process can still seem complex due to documentation requirements, procedural delays, and varying rules across ports and border checkpoints.
By understanding the customs process ahead of time, importers can avoid unnecessary costs and establish faster supply chain operations.
Learn more about the ASEAN Single Window via ASEAN.org.
Step-by-Step Overview of Cambodia’s Customs Process
1. Register as an Importer
Before importing goods, companies must be registered:
-
Obtain a Tax Identification Number (TIN) from Cambodia’s General Department of Taxation.
-
Register with the General Department of Customs and Excise (GDCE).
-
Apply for a Customs Broker License or work with a licensed customs agent.
Working with a local agent can make registration faster and ensure compliance. Learn more about registration at Cambodia’s General Department of Customs and Excise official website.
2. Classify Your Goods
Goods must be classified under Cambodia’s version of the Harmonized System (HS) Codes.
Accurate classification determines:
-
Duty rates
-
Import restrictions
-
Documentation requirements
Incorrect classification can result in fines or delayed shipments.
Tip: Use Cambodia’s Customs Tariff Book or consult a licensed customs broker.
3. Prepare Required Import Documentation
Importers must prepare several important documents, including:
-
Bill of Lading (B/L) or Air Waybill (AWB)
-
Commercial Invoice
-
Packing List
-
Import Permit (for restricted goods)
-
Certificate of Origin (Form D) for ASEAN preferential tariffs
-
Insurance Certificate (if applicable)
-
Customs Import Declaration (Form ACDD)
For some products like food, pharmaceuticals, or electronics, additional licenses from ministries like the Ministry of Commerce or Ministry of Health may be necessary.
Check out the Cambodian Ministry of Commerce for sector-specific licenses.
4. Submit Electronic Declaration via ASYCUDA
Cambodia uses the ASYCUDA system (Automated System for Customs Data) developed by UNCTAD.
Importers must:
-
Create an e-customs account through the GDCE portal
-
Submit the Electronic Cargo Declaration
-
Upload scanned copies of all supporting documents
After submission, customs will automatically assign a risk channel:
-
Green: Immediate release
-
Yellow: Document inspection
-
Red: Full physical inspection
-
Blue: Post-clearance audit
You can access the ASYCUDA system at ASYCUDA Cambodia Portal.
5. Pay Customs Duties and Taxes
Customs duties and taxes vary based on product classification and country of origin.
Key taxes include:
-
Import Duty: 0%–35%
-
Value-Added Tax (VAT): 10%
-
Special Tax: For luxury goods (e.g., cars, alcohol)
-
Customs Processing Fee: A small administrative charge
Payments are usually made electronically through authorized banks.
Note: Cambodia offers preferential tariff rates for goods originating from ASEAN countries under the ASEAN Trade in Goods Agreement (ATIGA).
6. Customs Inspection and Release
If your shipment is flagged for inspection:
-
Physical inspections are conducted at ports like Phnom Penh Autonomous Port, Sihanoukville Autonomous Port, or international airports.
-
Customs checks product descriptions, quantities, and valuation.
Upon successful inspection and after payment confirmation, customs issues a Customs Release Order. Your goods are now cleared for delivery.
7. Post-Clearance Audits (If Applicable)
Customs may conduct post-clearance audits to ensure compliance.
Importers should:
-
Keep all customs documentation for at least 5 years
-
Maintain accurate inventory records
-
Cooperate fully with any audits
Non-compliance can result in penalties or import restrictions.
Common Challenges New Importers Face
-
Incorrect Documentation: Missing or mismatched paperwork can cause significant delays.
-
Under-Declaration of Value: Customs valuation scrutiny is increasing.
-
Tariff Misclassification: Using the wrong HS code leads to penalties.
-
Inconsistent Port Practices: Procedures may differ slightly between ports.
💡 Pro Tip: Always work with an experienced Cambodian customs broker or agent service provider to navigate local nuances.
How Cambodian Agents Simplify Customs for Importers
A professional sourcing or logistics agent in Cambodia can:
-
Handle registration and licensing
-
Classify products correctly
-
Prepare and submit documentation
-
Communicate with customs officials
-
Manage inspections and final delivery
Partnering with a trusted agent minimizes risks, saves time, and improves cost efficiency — critical for importers aiming to scale in Cambodia.
You can read more about why working with a local agent matters in our blog:
👉 Why Your Business Needs a Local Agent to Maximize Opportunities in Cambodia
Useful Resources
Final Thoughts
While Cambodia’s customs system has become more streamlined over recent years, importers must still navigate a complex web of classifications, permits, and digital submissions.
Understanding the customs process — and working with a knowledgeable local partner — is essential to ensuring your goods enter Cambodia efficiently and cost-effectively.
By mastering the steps outlined above, importers can position themselves for long-term success in one of Southeast Asia’s most promising emerging markets.