Cambodia Documents for Importers and Exporters
Both importers and exporters first need to register with Cambodia’s Department of Business Registration, under the Ministry of Commerce. Cambodia uses the Automated System for Customs Data (ASYCUDA) created under the United Nations Conference on Trade and Development (UNCTAD). To register with ASYCUDA, importers and exports require a Taxpayer Identification Number (TIN). To acquire a TIN, importers and exporters must register with the General Department of Taxation, under the Ministry of Economy and Finance. Finally, importers and exports must register with the General Department of Customs and Excise. Subsequently, importers and exporters need to register their value added tax (VAT) accounts with the General Department of Taxation (Ministry of Economy and Finance). Importers and exporters operating out of Special Economic Zones (SEZs) must apply with the Free Zone Management Department of the General Department of Customs and Excise in Phnom Penh.
Required Documents for Importers
Businesses importing into Cambodia must provide the following documents when their goods arrive:
- Customs Import Declaration;
- Commercial Invoice;
- Packing List;
- Road Transport Document (if arriving by land);
- Bill of Lading (if arriving by sea);
- Import Permit;
- Insurance Certificate;
- Tax Certificate;
- Certificate of Origin; and
- Company Registration.
Required Documents for Importers
Businesses exporting out of Cambodia must provide the following documents before their goods depart:
- Customs Export Declaration;
- Commercial Invoice;
- Packing List;
- Road Transport Document (if departing by land);
- Bill of Lading (if departing by sea);
- Terminal Handling Receipts (if departing by sea);
- Insurance Certificate;
- Export Permit; and
- Certificate of Origin.
Additional documents for certain imports and exports
- All foodstuff, chemicals, drugs, and electrical (or electronic) equipment imported into Cambodia requires a pre-arrival assessment. This assessment is conducted by Camcontrol – the Cambodian Import-Export Inspection and Fraud Repression Directorate-General.
- All animals (live or dead) as well as animal by-products require permission from the Ministry of Agriculture, Forestry, and Fisheries.
- All plants and plant products require a phytosanitary certificate issues by the Ministry of Agriculture, Forestry, and Fisheries.
- A complete list of import and export goods with proper HS Codes, tariff rates, and additional measures can be found in this website: https://www.cambodiantr.gov.kh/index.php?r=tradeInfo/listAll
For goods in transit
Goods which traverse into Cambodia en route to subsequent destinations must provide an import declaration under Cambodia’s transit regime (under the General Department of Customs and Excise). Transitory goods do not incur import tariffs. But, either a check or letter of guarantee issued by a financial institution must be provided as security. Goods in transit must follow the route through Cambodia dictated by customs officials.
To transit goods through Cambodia, the follow documents are necessary:
- Commercial Invoice;
- Packing list;
- Certificate of Insurance; and
- Certificate of Origin.