Background
The General Department of Customs and Excise administers customs procedures and revenue collection for goods imported, exported, and transiting through Cambodian ports. Sihanoukville Autonomous Port functions as an international seaport handling containerized cargo that must interface with national customs clearance processes.
Automation systems that connect customs declaration platforms with port operating systems are designed to shorten cargo release times and reduce manual paperwork in port clearance processes. The customs department’s infrastructure investments aim to strengthen institutional capacity for revenue collection, cargo facilitation, and anti-smuggling controls as outlined in Cambodia’s customs reform strategy for 2024–2028.
Key Developments
On 13 June 2026 the Deputy Prime Minister and Minister of Economy and Finance presided over the official opening of a new administrative complex and related infrastructure for the Sihanoukville customs and port branch. Construction of the administrative building began on 27 January 2025; the main office block measures 37.5 metres by 24 metres and rises three stories with office suites, meeting rooms, server room, security post, vehicle parking, water and electrical networks, drainage, solar lighting, and surrounding landscaping.
A separate customs accommodation building (the customs residence block) began construction on 20 December 2023 and comprises 14 floors with 140 rooms in total. Of those rooms, 77 are allocated for customs and excise staff residential use and 63 rooms have been leased to O.Sea Hotel to improve state-asset utilization.
Officials reported integration and modernization efforts at the port branch, and customs noted a reported increase in container throughput of approximately 34.62% in May 2026 compared with May 2025.
Institutional Role
The new facilities are intended to support the operational functions of customs—administration, revenue collection, compliance monitoring, and cargo clearance—by providing dedicated office space, IT infrastructure, and staff accommodation. The project aligns with the 2024–2028 customs reform emphasis on “institutional capacity” that directs investment in physical assets and digital systems to improve public service delivery in customs operations.
Compliance Implications
Senior customs leadership advised continued modernization of automated procedures and tighter internal controls to prevent tax evasion while maintaining accounting accuracy and professional ethics among customs officers. The department has encouraged private-sector connectivity to customs systems so that transport and logistics firms can integrate automated workflows with port and customs platforms to accelerate cargo release while remaining subject to existing laws and procedures.
