Starting an import-export business in Cambodia

TL;DR

• Import-export in Cambodia is not a legal structure: it is an activity you carry on through an ordinary company (usually a Co. Ltd.), plus a customs registration with the GDCE and a declarant in the ASYCUDA customs system.
• The official path is sequential: company at the MoC → TIN + VAT at the GDT → GDCE / ASYCUDA registration → customs declaration. Sector permits (CamControl, agriculture/SPS, restricted goods) are obtained on top, now via the Cambodia National Single Window.
• On tax: customs duties of 0% to 35% depending on the product’s HS code (usual bands 0 / 7 / 15 / 35%), 10% VAT on imports, specific tax (SPT) on certain goods (alcohol, tobacco, vehicles…), and 0% VAT on exports.

Overview

“Doing import-export” in Cambodia means two distinct things:

1. A company (the legal shell) that holds the activity, signs contracts, invoices and pays tax.
2. A customs capability: the right to import or export goods, which requires registration as a declarant with the GDCE and access to the ASYCUDA World system (the electronic clearance platform).

So you are not creating an “import-export company” as a special corporate form: you create an ordinary trading company whose business object includes import and/or export, then activate it on the customs side. For the choice of structure itself, see the structures comparison.

Step 1 — Set up the company (foundation)

The vast majority of expat importers-exporters operate through a Private Limited Company (Co. Ltd.): limited liability, 100% foreign capital allowed for trading, minimum capital 4,000,000 KHR (~1,000 USD). Full detail and the 7 setup steps in the Co. Ltd. guide.

The foundation is set up through the CamDX single portal:

1. Registration with the MoC (Commercial Registration Department) → Certificate of Incorporation, with a business object covering import and/or export.
2. Tax registration with the GDT → TIN (tax number) and VAT account. The TIN is essential: ASYCUDA rejects any declaration without a valid TIN.
3. Patent tax paid for the year — often checked by customs. See the patent tax guide.

At this stage you have a compliant company, but not yet the right to import/export.

Step 2 — Sector licences and customs authorities

This is the core of the activity. Depending on the goods, several authorities are involved.

GDCE — customs registration and ASYCUDA

The GDCE (General Department of Customs and Excise, customs.gov.kh) manages, controls and collects all duties and taxes on imports and exports. To operate, you must:

• Register as a declarant (or appoint a licensed customs broker).
• File each customs declaration in the ASYCUDA World system — the national electronic clearance platform, in service since 2008. A valid TIN is mandatory to submit a declaration.

MoC — trading company and certificate of origin

The MoC does more than registration: it also issues certificates of origin. A Cambodian exporter who wants to establish the origin of its products — or let its customer claim a preferential tariff on import in the destination country — obtains its certificate of origin from the MoC.

CamControl — import-export inspection

The CamControl Directorate General (Cambodia Import Export Inspection and Fraud Repression Directorate General), under the MoC, ensures the quality and safety of products. To import food, chemicals, drugs and electrical/electronic equipment, you must apply to CamControl for a Pre-Arrival Assessment authorisation before the goods arrive.

SPS certificates — food and agriculture

For agricultural products, animals and goods subject to sanitary/phytosanitary (SPS) control, permits fall under the Ministry of Agriculture, Forestry and Fisheries (General Department of Agriculture / General Department of Livestock and Animal Health). These SPS certificates come on top of the CamControl authorisation.

Restricted goods and specific permits

Certain restricted goods (weapons, pharmaceuticals, telecommunications equipment, petroleum products, cultural goods, etc.) require a licence from the relevant sector authority plus a Customs Permit issued by the GDCE before clearance. Check your product’s status before placing an order.

Step 3 — Customs duties and import taxes

Goods entering the customs territory are subject to the duties and taxes of the Customs Tariff, set by sub-decree. Duties are calculated on the CIF value: cost + insurance + freight to the Cambodian point of entry.

Customs Import Duty

Rates range from 0% to 35% depending on the product. The bands usually applied are:

VAT on imports: 10%

10% VAT applies on importation, calculated on the CIF value plus customs duties and specific tax. This import VAT is deductible for a registered company (recoverable VAT credit). Detail in the VAT guide.

Specific tax (SPT) on certain goods

The specific tax (Specific Tax / SPT, an excise-type tax) hits certain goods and services: alcohol, tobacco, some vehicles, petroleum products, etc. On imports it is based on the CIF value + customs duties. It is therefore added to the duties before VAT is computed.

0% VAT on exports

On the export side it is the reverse: the export of goods out of Cambodia is zero-rated (0% VAT). You invoice without VAT but recover the VAT paid on your local purchases — hence a structural VAT credit for exporters, refundable (in practice mainly for medium and large taxpayers). Mechanism detailed in the VAT guide.

Single Window, ATIGA and RCEP

Cambodia National Single Window (CNSW)

The Cambodia National Single Window (portal nsw.gov.kh), officially launched on 7 May 2024 and framed by the sub-decree of 10 April 2025, is an online single window. Importers, exporters and agents apply there for licences, permits, certificates and other documents (LPCO); the relevant agencies process and approve them in the same portal. The CNSW is connected to ASYCUDA and to the ASEAN Single Window (ASW) — electronic exchange of the certificate of origin e-Form D (since July 2019) and the ACDD customs declaration (since December 2020) with ASEAN member states.

ATIGA — ASEAN preferential tariffs

The ASEAN Trade in Goods Agreement (ATIGA) offers near tariff-free access to other ASEAN member states. To benefit, you must present a proof of origin (certificate of origin, e-Form D) attesting the Cambodian (or ASEAN) origin of the goods.

RCEP — access to major economies

Cambodia’s membership in the Regional Comprehensive Economic Partnership (RCEP) opens preferential access to major economies (China, Japan, South Korea…). Here too, the certificate of origin is the condition for the reduced tariff.

Common pitfalls

FAQ

Do I need a special legal structure to import or export?

No. You use an ordinary trading company (in practice a Co. Ltd.) whose object includes import-export, then register it with customs at the GDCE and activate ASYCUDA. There is no single “import-export licence” that would replace the company.

Which authorities do I contact, in what order?

First the MoC (company + import-export object), then the GDT (TIN + VAT), then the GDCE (declarant registration + ASYCUDA). Then, depending on the goods: CamControl (food/chemicals/drugs/electronics), the Ministry of Agriculture (SPS), and the sector authority for restricted goods. Permits now go through the CNSW (nsw.gov.kh).

What are the import customs duties?

They range from 0% to 35% depending on the product’s HS code, calculated on the CIF value. The usual bands are 0% (raw materials / FTA), 7% (semi-processed), 15% (finished goods), 35% (luxury: alcohol, tobacco, some vehicles). The exact rate is verified in the HS customs tariff with the GDCE. On top come 10% VAT and, on certain goods, the specific tax (SPT).

And on the export side, how am I taxed?

The export of goods is zero-rated (0% VAT). You charge no VAT to your foreign customer but you recover the VAT paid on local purchases, generating a VAT credit (refundable mainly for medium and large taxpayers). See the VAT guide.

What is the Single Window and should I use it?

The Cambodia National Single Window (nsw.gov.kh) is the online single window to apply for trade-related licences, permits and certificates (LPCO). It is connected to ASYCUDA and the ASEAN Single Window. For most sector permits and the e-Form D certificate of origin, it is now the official channel.

How do I benefit from ATIGA or RCEP preferential tariffs?

By presenting a proof of origin (certificate of origin, e-Form D for ASEAN) attesting the Cambodian or ASEAN origin of the goods. ATIGA covers ASEAN countries, RCEP adds China, Japan, South Korea, etc. The certificate is requested at the MoC or via the CNSW.