The General Deparment of Customs and Excise of Cambodia (GDCE) was established in Sangkum Reasniyum by Royal Decree 661 of 29 June 1951. Until 1975, the mandate of the directors of the GDCE was only two years, and directors were nominated by the government as follow:

1. 1952 Mr. Ea Sichau Business Student from France
2. 1954 Mr. Keo Mongkry Business Student from France
3. 1956 Mr. Uch Samsem Customs Inspector
4. 1958 Mr. Koch San Customs Inspector
5. 1960 Mr. Nhiek Nou Royal Palace Officer
6. 1962 Mr. Chum Yem Royal Palace Officer
7. 1963 Mr. Chin Renne Customs Inspector
8. 1964 Mr. Chum Yem Customs Inspector
9. 1966 Mr. Hou Hong Royal Palace Officer
10. 1968 Mr. Chum Yem Cutoms Inspector
11. 1970 Mr. Sau Kham Khoy Customs Inspector
12. 1972 Mr. Chum Yem Customs Inspector
13. 1974 Mr. Kim Son Director of Public Work
14. 1975 Mr. Kong Savin Customs Inspector

The operations of the GDCE were suspended from 1975 to 1979 during the Khmer Rouge regime. It resumed operations on 13 August 1979 under the guidance of the Ministry of Commerce, and was transferred to the Ministry of Economy and Finance (MEF) by sub-decree 06 ANKR of 11 March 1988.

Since 1979, the GDCE has been led by:

• 1979 – 1997 Mr. Sar Ho
• 1997 – 1998 Mr. In Saroeung The former vice-minister of the Ministry of Finance of the state of Cambodia.
• 1998 – Now H.E. Pen Siman The Delegate of the Royal Government in charge of the General Department of Customs and Excise.

The GDCE became the 155^th member of the World Customs Organization (WCO) in June 2001, the date of its 50^th anniversary.