Reference Regulations

  • Law on Customs declared by Reach Kram No NS.RKM.0707.017 dated on 20 July 2007
  • Law on the Amendment to the Law on Investment of the Kingdom of Cambodia, promulgated by Preah Reach Krom No. NS/RKM/0303/009 dated March 24, 2003.
  • Law on investment of Cambodia declared by Reach Kram No 03 NS dated on 05 August 1994.
  • Sub-degree No. 111.ANK.BK dated 27 September 2005, on the implementation of Law on amendment of law on investment of Cambodia
  • Sub-degree No. 209 ANK.BK dated 31 December 2007 on the Enforcement of the List of Prohibited and Restricted Goods
  • Sub-degree No. 208.ANK.BK dated 08 September 2011, on the amendment of note II of annex 2 of Sub-degree No. 209.ANK.BK dated 31 December 2007, on the Enforcement of the list of prohibited and restricted goods
  • Circular No. 110 dated January 27, 1999 on Implementation of VAT on inputs imported by export garment factories
  • Circular No.3, of the Royal Government of Cambodia, dated June 12, 1997 on rules and procedures in applying for importation of equipment and materials with exemption of duties and taxes under Grant Aid, Loan, and Humanitarian Aid framework
  • Inter-Ministerial Prakas No. 581 MEF dated June 10, 2013 on Procedures for the Application to Import Materials, Machineries, Vehicles and Petroleum of the Grant Aid with Duties and Taxes Borne by the Royal Government of Cambodia under Grant Aid Framework
  • Prakas No. 311. MEF dated March 19, 2014 on Implementation of Value-Added Tax (VAT) for Supporting Industry or Contractor that Supplies Goods or Service for Serving the Export of the Garment Industry, Textile Industry, Footwear Industry, Carry-Bag and Handbag Industry and Hat Industry
  • Prakas No. 114 MEF dated February 15, 2008 on Determination of Exempted Goods
  • Authorization Letter No. 005 of Ministry of Economy and Finance dated April 6, 2015

Goods that are Subject to Customs Permit

Imported/exported goods which are required to apply for Customs Permit at GDCE include as follows:

  • All kinds of goods imported by Qualified Investment Projects (QIP) outside any Free Zone and whose duties and/or taxes are borne by state
  • All imported/exported goods in the list of prohibited and restricted goods in importation and exportation of Annex 1 of Sub-degree No. 209 ANK.BK dated 31 December 2007 on the Enforcement of the List of Prohibited and Restricted Goods
  • All imported goods whose duties and taxes are borne by the Royal Government under public investment framework
  • All imported goods whose duties and taxes are borne by the Royal Government under Grant Aid, Loan, and Humanitarian Aid framework
  • All imported goods whose duties and taxes are borne by the Royal Government and which are imported for foreign diplomatic or consular missions, international organization and technical cooperation agencies of other governments for use in the exercise of their official function and for personal use of their official personnel
  • All imported goods, whose duties and taxes are borne by the Royal Government, which are household goods, personal effects, and other belongings excluding motorized vehicles that are imported by persons who have moved into Cambodia
  • Other goods determined by the Minister of Economy and Finance.

Procedure in Applying for Customs Permit

 a. Import by QIP

Persons who apply for Customs Permit to import QIP’s goods whose duties and taxes are borne by the Royal Government shall:

  • Obtain Master List of goods imported for QIP production approved by the Council for the Development of Cambodia (CDC)/Cambodian Investment Board (CIB),
  • Submit to GDCE (Department of Customs Procedure) the request letter attaching with the invoice, packing list, transportation documents, authorization letters for representatives and other documents as necessary.

b. Import/Export of Goods in the List of Prohibited and Restricted Goods

To import/export the goods in the List of Prohibited and Restricted Goods, importer shall implement as follows:

  • Obtain license, permit, or certificates as well as other legal documents in similar forms, from competent authorities of the government including relevant technical ministries or agencies.
  • Submit to GDCE (Department of Customs Procedure) the request letter attaching with the invoice, packing list, transportation documents, authorization letters for representatives and other documents as necessary

 c. Import of Goods under Public Investment Framework

                        Under Public Investment Framework (Grant Aid)

Persons who apply for Customs Permit to import goods with duties and taxes borne by the Royal Government under public investment framework by using Grant Aid shall:

  • Obtain Master List of goods imported for their production of public investment projects approved by the Council for the Development of Cambodia (CDC)/ /Cambodian Rehabilitation and Development Board (CDC/CRDB).
  • Submit to GDCE (Department of Customs Procedure) the request letter attaching with the invoice, packing list, transportation documents, authorization letters for representatives and other documents as necessary

                        Under Public Investment Framework (Loan)

Persons who apply for Customs Permit to import goods with duties and taxes borne by The Royal Government under public investment framework by using Loan shall:

  • Obtain Master List of goods imported for their production of public investment projects approved by Ministry of Economy and Finance.
  • Submit to GDCE (Department of Customs Procedure) the request letter attaching with the invoice, packing list, transportation documents, authorization letters for representatives and other documents as necessary

 d. Import of Goods under Grant Aid, Loan, and Humanitarian Aid Framework

            Import of Goods under Grant Aid Framework (Bilateral, Multilateral, NGO)

Prior to applying for Customs Permit in order to import materials, machineries, vehicles and petroleum with duties and taxes borne by the Royal Government for implementing projects under Grant Aid, Loan, and Humanitarian Aid framework or for functioning in offices of development cooperation agencies, the project implementing agencies(including: ministries and institutions of the Royal Government of Cambodia and/or Development Partners’ agencies, International Organizations and Non-Governmental Organizations), the project implementer shall apply for the import permission of goods with duties and taxes borne by the Royal Government from the Council for the Development of Cambodia/Cambodian Rehabilitation and Development Board (CDC/CRDB).

After obtaining the import permission of goods with duties and taxes borne by the Royal Government from CDC/CRDB, the above importer shall apply for Customs Permit at GDCE (Department of Customs Procedure) with submitting some necessary documents that include:

  • Import permit of goods with duties and taxes borne by Royal Government from CDC/CRDB
  • Request letter which was submitted to CDC/CRDB for import permission of goods with duties and taxes borne by The Royal Government
  • Invoice, packing list, transportation documents, authorization letter for representatives, and other documents as necessary.

             Import of Goods under Loan, and Humanitarian Aid framework

Prior to applying for Customs Permit in order to import equipment and materials with duties and taxes borne by the Royal Government under Loan and Humanitarian Aid framework, the project implementing agency or the aid recipient institutions shall submit the application to Ministry of Economy and Finance for getting approval.

After obtaining the import permission of goods with duties and taxes borne by the Royal Government from Ministry of Economy and Finance, the above project implementing agency or aid recipient institutions shall apply for Customs Permit at GDCE (Department of Customs Procedure) with submitting some necessary documents that include:

  • Import Permit for importation of goods with duties and taxes borne by the Royal Government from Minister of Ministry of Economy and Finance or request letter, for import permission of goods with duties and taxes borne by the Royal Government, that was endorsed by Minister of Ministry of Economy and Finance
  • Invoice, packing list, transportation documents, authorization letter for representatives, and other documents as necessary.

e. Import of Goods for Foreign diplomatic or Consular missions, International organization and Technical Cooperation Agencies of Other Governments

  • Organizations and persons wishing to apply for exemption of duties and taxes for goods imported for foreign diplomatic or consular missions, international organization and technical cooperation agencies of other governments for use in the exercise of their official function and for personal use of their official personnel shall first obtain authorization from the Ministry of Foreign Affairs and International Cooperation.
  • Based on the above request, the Ministry of Foreign Affairs and International Cooperation submit the request, for importation of goods with duties and taxes borne by the Royal Government, to Ministry of Economy and Finance for approval (GDCE shall examine and decide the above request in the name of Ministry of Economy and Finance According to Authorization Letter No. 005 of Ministry of Economy and Finance dated April 6, 2015)
  • After obtaining approval from GDCE management, applicant shall apply for Customs Permit at GDCE (Department of Customs Procedure) with submitting some necessary documents that include: the invoice, packing list, transportation documents, authorization letter for representatives, and other documents as necessary.

f. Import of Goods such as Household Goods, Personal Effects, and Other Belongings Excluding Motorized Vehicles in the Case of Transferring Residence

  • Applicant shall submit the request letter for import of goods with duties and taxes borne by the Royal Government to Ministry of Economy and Finance.
  • GDCE examine and decide the above request according to Authorization Letter No. 005 of Ministry of Economy and Finance dated April 6, 2015.
  • After obtaining approval from GDCE management, applicant shall apply for Customs Permit at GDCE ​(Department of Customs Procedure) with submitting some necessary documents that include: the invoice, packing list, transportation documents, authorization letter for representatives, and other documents as necessary.