- Transparency: All Customs officials shall work with honesty and mutual respect both amongst themselves at all levels within the organization and shall deal with external stakeholders including the business community with professionalism and confidentiality as stipulated in the existing regulations.
- Accountability: All Customs and excise officers are held highly responsible and accountable for successfully achieving their tasks according to existing regulations and assignment by management.
- Integrity and Discipline: As a paramilitary organization that is partially armed, integrity and discipline are strictly required including good ethics in living and performance, respect for hierarchy, proper use of uniform and proper attitudes behaviour and communications when dealing with clients and the public.
- Professionalism: All Customs and Excise officers are to receive professional training both in house and external on national and international legal provisions, technical skills and customs procedures in accordance with international standards such as the World Customs Organization’s Revised Kyoto Convention (RKC) etc.
- Teamwork: The GDCE always respects and gives priority on the results of the team. The organization leadership’s decisions are based on feedback from competent officials as a result of dynamic dialogue and questionnaires.
- Provision of Service to the Public: The GDCE provides forums for the private sector and other related stakeholders to express their comments, criticisms or suggestions both anonymously and during dialogue with partners to resolve all Customs-related issues. The GDCE has established the Customs – Private Sector Partnership Mechanism, a Public Relations Unit, public mailboxes and so on to facilitate this service to the public
- Equal Implementation of the Law: Existing regulatory standards, including rules, regulations and guidelines are consistently applied to everyone throughout the country without discrimination as to class or faction
- Compliance with domestic Laws and regulations: All execution of duties, use of authority and decision making are carried out on the basis of existing laws and regulations with clarity and impartiality
- Compliance with International Obligations: The Customs legal framework has been developed in accordance with regional and international agreements, and reflect international best practice.
- Decentralization of Power: The GDCE adheres to the principles of decentralization of authority in decision making from the Headquarters to the operational offices/branches on a step-by-step approach in parallel with the rate of capacity building of officials at the operational level.
- Right of Appeal: In accordance with the existing Law on Customs, the private sector or concerned person have the right to request additional clarification of the reasons for any customs decisions or to appeal against those decisions to higher competent authority.
- Inter-agency Cooperation: This is a key factor in ensuring effective implementation of trade facilitation and strengthened compliance. The General Department of Customs and Excise seeks to collaborate with other authorities such as police and military units to take part in suppression and of customs offenses; with National Bank of Cambodia in financial crime prevention; and with other specialized authorities in the implementation of trade facilitation through risk management etc.
- International Cooperation: This is a necessary factor in ensuring the effectiveness in preventing and combating cross border crimes, in increasing the number of cooperative partnerships, and providing overseas training opportunities for Customs officials. To date the GDCE has signed Memorandum of Understanding with neighbouring Customs administrations and with customs administration of the other dialogue partner countries, such as Japan, China, Korea, India etc.