Background
The General Department of Customs and Excise administers Cambodia’s customs law and oversees customs procedures for international trade across ports, borders, and transit routes. Cambodia’s current Customs Law entered into force in 2007 and sets the legal basis for customs clearance, tariff collection, valuation, and anti-smuggling measures.
The draft amendment to the Customs Law comprises 14 chapters and 88 articles, an increase of one chapter and eight articles compared with the existing statute; the consultative session on 30 June 2026 recorded comments and proposed revisions on 35 articles of the draft. Representatives from the private sector — including the Cambodia Chamber of Commerce, freight and transport associations, the Federation of Small and Medium Enterprises, the Cambodia Digital Technology Association, and sector industry groups — participated in the review and provided operational feedback for further drafting rounds.
Scope of Application
The draft amendment is framed as a comprehensive update to the national customs framework and is intended to apply to customs procedures governing import, export, transit, valuation, and the compliance obligations of traders, carriers, and customs brokers. The revision process is designed to align statutory text with current trade practices, supply-chain arrangements, and digital transaction processes used in cross-border commerce.
Key Provisions or Decisions
The draft increases the statutory structure to 14 chapters and 88 articles, reflecting new or expanded provisions compared with the 2007 law. During the consultative session convened by the General Department, participants reviewed the draft line-by-line and submitted comments on 35 specific articles; the department has scheduled additional consultations to consider remaining articles and to consolidate stakeholder input into subsequent drafts.
Implications for Investors, Businesses, or Compliance
The amendment process seeks to clarify procedural requirements and reconcile customs procedures with contemporary trade facilitation and compliance needs. Active private-sector engagement in drafting can improve the practicability of customs procedures for businesses and inform the design of implementation guidance and compliance obligations once the law is finalized.
Official Source
Announcement by the General Department of Customs and Excise, posted 30 June 2026: Facebook — General Department of Customs and Excise.
