Commercial Imports and Exports
1.Registration
If you wish to import or export goods from Cambodia, you must:
Step 1: Register the company with the Commercial Registration Department of the Ministry of Commerce. Then register for VAT payment at the General Department of Taxation of the Ministry of Economy and Finance.
Step 2: Register for Value Added Tax (VAT) at the General Department of Taxation.
Step 3: Register Customs declaration in the Customs Data Automation System (ASYCUDA)
Step 3: Register for the Taxpayer Identification Number (TIN) at the General Department of Taxation.
Step 4: All declarers (importers or exporters) and customs brokers must submit a customs declaration to the General Department of Customs and Excise
In addition, other government agencies may have other requirements for those intending to import or export restricted or controlled goods.
Registration may also be required at the government agencies that authorize/license the import and export of restricted and controlled goods. For further information, please refer to the listed measures under the specific commodity you wish to import/export or undertake a search of all measures, standards and special requirements.
2. Prohibited and Restricted Goods
Before importing or exporting goods from Cambodia, you should ensure that they are not in the category of prohibited and restricted goods.
By definition, prohibited goods are not imported, exported, sold or circulated in Cambodia unless there are certain conditions. For example, goods for use by the government or the military. Prohibited goods include weapons, drugs, neurotransmitters and other dangerous chemicals. Restricted goods are allowed to be imported or exported under the supervision of a government agency.
Any control may include the requirement to register as an importer or exporter with that agency, obtaining a license for import or export Issuance of restricted goods (for example, within a certain period or to a certain extent) and obtaining a specific import or export permit granted for the goods imported or exported from Cambodia.
You should refer to the specific regulations that cover these prohibitions and restrictions, which are identified under Sub-Decree No. 209 on the Enforcement of the List of Prohibited and Restricted Goods and accompanying Annex-1 List of Goods and Annex 2 Explanatory Notes, and through laws and regulations of the authorized agencies. Please also refer to the listed measures under the specific commodity you wish to import or undertake a search of all measures, standards and special requirements).
3. Sanitary and Phytosanitary Requirements
If the goods you intend to import or export are subject to sanitary and phytosanitary measures, you will have to comply with the special regulations relating to those goods. You may need to be registered, obtain a license and for each consignment a permit to import or export those goods, either from the General Department of Livestock or from the General Department of Agriculture at Minstry of Agriculture.Please also refer to the listed measures under the specific commodity you wish to import or undertake a search of all measures standards and special requirements to ascertain whether registration or if a permit license is required.
The Kingdom of Cambodia has established an SPS Enquiry Point as required by the WTO SPS Agreement. You can contact the SPS Enquiry Point if you have any questions regarding sanitary and phytosanitary requirements.
4. Technical Requirements
For certain types of products, it may be necessary to obtain a permit that certifies that the products conform to certain technical standards.
You can find out on this website which commodities are subject to these requirements by using the search facilities on the commodity search page. A detailed description of the procedures and documentation required to obtain can be found on the search procedures page.
The Kingdom of Cambodia has established a TBT Enquiry Point. This is the national contact point which carries out transparency obligations under the agreement on Technical Barriers to Trade (TBT Agreement) of the World Trade Organization (WTO). You can find out more information on TBT and contact details of theTBT enquiury point here.
5. Customs Declaration
All goods imported into or exported out of Cambodia must be declared and paid on duty and taxes unless they are covered by an exemption, or such duty and taxes are suspended.
A declaration is made by submitting a duly completed and signed Customs Declaration form (also known as the Single Administrative Document (SAD)) electronically through