Import/Export Procedures

The Enforcement of the List of Prohibeted and Restricted Goods

Prohibited and restricted goods refer to goods that are banned or are subject to fulfill import, export, or international transit through Cambodia due to the following reasons:

Advance Ruling

Advance Ruling has been established and implemented in Cambodia since 4th January 2013 in order to enhance trade facilitation and to ensure the accuracy of completion of customs declaration (SAD) according to the provision of Customs Law.

User Guide for using Cambodia National Single Window

This user guide explains how to use CNSW to manage and apply for documents issued by Cambodian government agencies.

Customs Tariff of Cambodia

In general, classification of goods in the Cambodia Customs Tariff is made by applying the 6 General Rules for the Interpretation of the Harmonized System (GIR) in strict order as follows.

Customs Permit

Import-Export goods subject to application for Customs Permit through National Single Window are as follows:

Certificate of Origin Verification

GDCE is receiving authority, so GDCE check C/O based on Operational Certification Procedures (OCP)

Customs Valuation

Customs value of imported goods is the value which is used as the basis for customs tax and duty calculation by multiplying this customs value with the rate of customs duty. Tax and duty calculated with this method is called Ad Valorem Duty.

Export

Exported goods are to be reported at a customs office or a place designated by the Customs. Exported goods either obliged to export duty or exempted from duty are subject to Customs declaration. 

Import

When goods enter the customs territory, no person shall unload the goods from the conveyance until the goods have been reported to Customs, except where the safety of the conveyance, or the goods, or persons on the conveyance, or third parties may be threatened by emergency conditions. Imported goods may be released by customs after fulfillment of customs formalities, including the payment of any duties, taxes, or other fees and security deposit, for such goods to be:

Customs Transit

Customs transit is the customs procedure under which transport of goods is allowed under customs control from a customs office or an authorized clearance premise to another customs office or another clearance premise in the customs territory, under customs control, with import duties and taxes suspended, but subjects to other related burdens or fees. There are two (2) types of transit: national and international transit.