Background
On 16 March 2026, the General Department of Customs and Excise of Cambodia (GDCE) held a forum at the National Customs School focused on sharing experience and encouraging the use of the electronic payment (e-Payment) function for customs and excise revenue collection. The forum was presided over by Deputy Director General Sae Sokhun, representing the Minister Delegate attached to the Prime Minister and Director General of GDCE, Kun Nhim. Approximately 180 participants attended, including senior officials, representatives of associations, companies, customs brokers, partner commercial banks, and customs and excise officials.
Scope of Application
The discussions covered the use of the GDCE e-Payment function for the payment of customs duties and related revenue by traders, importers and exporters, and legal entity customs brokers, as well as its linkage with commercial banks that provide customs and excise revenue collection services. The forum also related to the integration of e-Payment with the customs automation system (ASYCUDA) for monitoring and managing customs revenue operations.
Key Provisions or Decisions
The forum reviewed the progress of e-Payment implementation and continued dissemination of information on this function to all relevant stakeholders. The Deputy Director General emphasized that paying customs duties via e-Payment provides convenience, speed, and accuracy for traders, importers and exporters, and customs brokers, while helping avoid confusion over tax amounts or customs revenue bank accounts during payment transactions. For customs and excise officials, the system facilitates management and monitoring of payment transactions, preparation of reports, and timely transfer of revenue to the national budget. The e-Payment function has been developed to respond to ongoing economic and social development, support trade facilitation, and contribute to government reform programs and strategies in the seventh legislature.
Since 2013 up to early 2026, thirteen commercial banks have signed memoranda of understanding with the Ministry of Economy and Finance to provide customs and excise revenue collection services. Among them, ten banks — CANADIA BANK, ACLEDA BANK, VATTANAC BANK, FTB BANK, J TRUST ROYAL BANK, ABA BANK, WING BANK, SATHAPANA BANK, CAMBODIA POST BANK, and CHIP MONG BANK — have implemented or are implementing the e-Payment function with the customs automation system.
Implications for Investors, Businesses, or Compliance
The promotion of the customs e-Payment function indicates the ongoing operationalization of an electronic regime for customs duty payments. Businesses, importers and exporters, and customs brokers are expected to rely increasingly on bank-linked electronic channels for customs payments, benefiting from faster and more accurate processing and clearer routing of payments to designated customs revenue accounts. For financial institutions participating in customs revenue collection, connection to the e-Payment function and the customs automation system has become an operational feature of service provision. The GDCE focus on e-Payment also signals continued movement toward electronic management and monitoring of customs revenue flows within the national public finance framework.
Official Source
The information is based on an announcement and summary of the forum published by the General Department of Customs and Excise of Cambodia.
Related: Cambodia’s tax framework is evolving with increased enforcement and compliance focus. See:
Cambodia Tax Policy Review and Outlook (2025–2026)
