Background
Customs revenue administration links border control, taxation, and trade facilitation because duties and import-related taxes are collected when goods enter or leave a country. Customs administration in Cambodia collects duties and taxes on imports and exports, verifies declarations, and controls goods moving across borders. A customs risk-management system uses inspections, audits, documentation checks, and post-clearance controls to detect under-declaration, smuggling, and document fraud.
The General Department of Customs and Excise of Cambodia is the national customs authority responsible for customs revenue collection, customs control, and the implementation of customs procedures. Trade facilitation in the customs sector reduces transaction costs by simplifying documentation, using digital systems, and applying differentiated treatment to compliant traders. Compliance programs such as Authorized Economic Operator arrangements and best trader schemes allow customs authorities to focus enforcement resources on higher-risk consignments.
On 28 April 2026, the General Department of Customs and Excise held an outreach event at the National Customs School to explain measures for preventing and suppressing tax evasion and strengthening customs governance. The event was chaired by Kun Nhem, Minister Attached to the Prime Minister and Director General of the General Department of Customs and Excise, and was attended by about 510 participants from the Cambodia Chamber of Commerce, business associations, import-export businesses, customs brokers, and customs officials.
Key Developments
The General Department of Customs and Excise stated that the measures form part of broader public administration and governance reforms under the seventh legislature of the National Assembly. According to the department, the package has two stated objectives: increasing customs duties and taxes collected by the department, and improving a level environment for investment and trade in Cambodia.
The package was described as having three main components: measures to prevent tax evasion and fraud while supporting trade facilitation; measures to strengthen governance in customs administration; and mechanisms to monitor implementation. The department said the package contains 31 detailed activities.
The department also referred to policy measures intended to ease costs for businesses and citizens during a period of higher global fuel prices. These included reductions of duties and taxes on electric vehicles, batteries, solar equipment, electric stoves, and other essential equipment, as well as state assumption of duties and taxes on imports of petroleum and fuel gas. The department stated that these policy measures reduce customs revenue by nearly USD 50 million per month.
Institutional Role
The measures presented by the General Department of Customs and Excise include controls against tax evasion and tax fraud at initial, intermediate, and final stages of customs administration. The department also described a review of intermediate customs unit locations, with the stated aim of eliminating unnecessary standing locations.
For specially designated goods, the department said it would use high-security customs tax stamps or tax labels equipped with QR codes. It also referred to expanded designation of import checkpoints for certain key special goods and stricter penalties for persons using counterfeit customs tax stamps, counterfeit tax labels, or false documents.
The governance component includes strengthened implementation of the professional code of ethics for customs and excise officials, clearer and more transparent standard operating procedures for post-clearance customs audits, strict application of public service fees under Ministry of Economy and Finance prakas, and sanctions against customs officials who commit offenses under applicable laws and regulations. The department also announced the creation of an online complaint hotline in addition to existing customs complaint boxes.
Compliance Implications
The measures place compliance emphasis on importers, exporters, customs brokers, and companies handling specially designated goods. The General Department of Customs and Excise said it would strengthen voluntary compliance and trade facilitation through broader use of ASYHUB and fuller implementation of the National Single Window system.
The department also identified the expansion of Best Trader membership and Authorized Economic Operator participation as part of the compliance framework. It referred to the creation of special lanes for Authorized Economic Operators and Best Traders, stronger management of customs brokers, and penalties against companies and customs brokers that commit offenses.
From 1 May 2026, the government decided to abolish container scanning inspection fees entirely, according to the department. That decision was presented as part of trade facilitation and as a contribution to reducing logistics costs.
