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GOODS ACROSS BORDERS

KH / KHM

Cambodiaแž€แž˜แŸ’แž–แžปแž‡แžถ

VERIFIED ยท 2026-07-01
CODEKH
ISO3KHM
REGIONASIA PACIFIC
VAT10%
CURRENCYKHR
DE MINIMISUS$50
CASH THRESHOLDUS$10000

Overview

Cambodia's customs administration is the General Department of Customs and Excise of Cambodia (GDCE, แžขแž‚แŸ’แž‚แž“แžถแž™แž€แžŠแŸ’แž‹แžถแž“แž‚แž™แž“แžทแž„แžšแžŠแŸ’แž‹แžถแž€แžšแž€แž˜แŸ’แž–แžปแž‡แžถ), an agency of the Ministry of Economy and Finance. Operations run at Phnom Penh International Airport (PNH), Siem Reap International Airport (REP), Sihanoukville International Airport (KOS), the deep-sea port of Sihanoukville Autonomous Port (PAS) and the inland container port of Phnom Penh on the Mekong-Bassac river system, and land border crossings with Thailand (Poipet, Cham Yeam), Vietnam (Bavet, Kaam Samnor), and Laos (Trapeang Kriel).

Arriving travellers complete the Cambodia Customs Declaration and the Cambodia Arrival Card (digital from 2024 via arrival.gov.kh). The personal allowance is goods up to USD 300 per adult, 2 litres of alcohol, and 400 cigarettes.

Foreign nationals from most countries can obtain the Cambodia eVisa or visa-on-arrival at international airports and major land borders.

For commercial imports, GDCE operates Cambodia Customs ASYCUDA World, the UNCTAD electronic customs declaration platform. Importers file electronic declarations, pay duties, and clear at the relevant port.

Cambodia's import-duty structure applies the ASEAN Harmonised Tariff Nomenclature (AHTN), VAT at 10% at import, and Specific Tax (Special Consumption Tax) on selected luxuries (motor vehicles, alcohol, tobacco, petroleum).

Tariff policy: Cambodia is party to ASEAN AFTA, RCEP, Cambodia-China FTA (2022), UAE-Cambodia CEPA (2023), Cambodia-Korea FTA, and ASEAN-led FTAs with China, Korea, India, Japan, Australia/New Zealand, and Hong Kong. The EU EBA (Everything But Arms) preferential access has been partially withdrawn from 2020 due to human-rights concerns but continues for many product categories; the US GSP has expired and not been renewed.

For courier and ecommerce imports, Cambodia applies modest de minimis; above-threshold parcels attract VAT and duty.

Some product categories require additional clearance. The Department of Drugs and Food (Ministry of Health) regulates pharmaceuticals. Camcontrol (Cambodia Import-Export Inspection and Fraud Repression Directorate-General) administers pre-shipment inspection for selected imports. The Ministry of Agriculture, Forestry and Fisheries handles SPS. The Ministry of Post and Telecommunications type-approves radio equipment.

Cambodia's garment and footwear sectors are export-heavy under EU EBA and US preferences. Substantial intermediate-good imports (fabrics, buttons, dyes) support these export flows.

Currency declarations are required above USD 10,000 equivalent on entry or exit. Cambodia has substantial informal dollarisation โ€” the US dollar circulates widely alongside the riel.

Some categories are enforced: - Antiquities and Angkorian artifacts โ€” extensive export prohibition; smuggling attracts long custodial sentences. - CITES products โ€” enforcement particularly on hardwoods (rosewood) and wildlife. - Drugs and narcotics โ€” severe penalties.

Postal-import handling is via Cambodia Post. Above the de minimis, VAT and duty are collected on delivery.

Prescription-medication carriage follows a personal-use framework: prescribed medication accompanied by the prescription is generally accepted for personal-use quantities; controlled drugs require advance authorisation.

Recent regulatory changes include the operationalisation of Cambodia-China FTA (2022), the UAE-Cambodia CEPA (2023), the continuing rollout of Cambodia National Single Window, the digitalisation of the Cambodia Arrival Card, and continued modernisation of ASYCUDA World for AEO traders.

For authoritative current rules, travellers and importers should consult www.customs.gov.kh and www.evisa.gov.kh.

Customs authority

General Department of Customs and ExciseOfficial site

Duty-free allowances (arriving travelers)

CategoryAllowance
Alcohol2L
Cigarettes400
Personal goods valueUS$200
Travelers aged 18+ may bring 2 L alcohol + 400 cigarettes / 100 cigars / 200 g tobacco duty-free. Personal goods up to USD 200.

De minimis import threshold

USD EQUIVALENT

US$50

LOCAL CURRENCY

200000 KHR

AS OF

2023-01-01

Personal-import parcels under KHR 200,000 (โ‰ˆUSD 50) duty-free; above attracts customs (7-35%) + VAT (10%) + Specific Tax.

Cash declaration

THRESHOLD (USD)

US$10000

LOCAL AMOUNT

USD

Arrival formalities

CURRENCY

KHR โ€” Cambodian riel (USD widely circulates)

DECLARATION FORM

Cambodia Customs Declaration + Cambodia Arrival Card

PRE-ARRIVAL SYSTEMS

STANDARD COMMERCIAL IMPORT DOCUMENTS

  • Commercial invoice
  • Packing list
  • Bill of lading or Air Waybill
  • Country of origin declaration (or Certificate of Origin for FTA preferential entries)
  • Cambodia Customs ASYCUDA World declaration
  • Camcontrol inspection for selected food / pharma

Restricted categories

  • RESTRICTEDFirearms (Ministry of Interior permit)
  • RESTRICTEDPharmaceuticals (DDF permit)

Prohibited categories

  • PROHIBITEDNarcotics
  • PROHIBITEDCounterfeit goods
  • PROHIBITEDCultural property without permit
  • PROHIBITEDCITES-listed species

Special notes

  • ASEAN member; AFTA preferential treatment.
  • RCEP member (since 2022).
  • Currency: USD widely circulated alongside Cambodian riel (KHR); USD is the de-facto currency for major transactions.

Import documentation

  • โ€”Customs declaration form
  • โ€”DDF permit for medications

Posting restrictions

Cambodia Post and General Department of Customs and Excise (GDCE) handle inbound parcels at Phnom Penh (PNH). Personal-import parcels under KHR 200,000 (โ‰ˆUSD 50) duty-free; above attracts customs duty (7-35%) plus 10% VAT. ASEAN AFTA preferential treatment for member-state origin. Prohibited mail: narcotics, counterfeit goods, Khmer-era cultural property without Ministry of Culture permit.

Top documented rules

10 of 20

Active Free Trade Agreements

Airports

  • PNHPhnom Penh International Airport
  • REPSiem Reap-Angkor International Airport
  • KOSSihanouk International Airport

Land borders

  • Thailand โ€” Poipet-Aranyaprathet; ASEAN.
  • Vietnam โ€” Bavet-Moc Bai; ASEAN.
  • Laos โ€” Trapeang Kreal-Veun Kham; ASEAN.

Leaving Cambodia

Garments, footwear, agricultural products. Cultural property (especially Khmer-era artifacts) is severely restricted on export.

PROHIBITED EXPORT

  • Khmer artifacts (Angkorian + earlier)

RESTRICTED EXPORT

  • Cultural property

Regulatory timeline

  • RCEP enters into force for Cambodia. rcepsec.org

Known scams

  • Visa-on-arrival fee inflation at Phnom Penh and Siem Reap airports: unofficial 'fixers' may add unofficial charges to the US$30 visa fee. Pay only at the official immigration desk and refuse 'tip' demands. customs.gov.kh
  • Fake ATM cards installed by skimmer rings at Siem Reap tourist areas. Use only ATMs inside bank branches and check for physical tampering before insertion. travel.state.gov

DECLARATION FORM LANGUAGES

km, en

Top item rules for Cambodia

Source: rules indexed for Cambodia. See full rule list under the relevant traveling, posting, and importing hubs.

Frequently asked questions

How much alcohol can I bring into Cambodia duty-free?

Travellers arriving in Cambodia may bring 2 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Travelers aged 18+ may bring 2 L alcohol + 400 cigarettes / 100 cigars / 200 g tobacco duty-free. Personal goods up to USD 200.

How many cigarettes can I bring into Cambodia?

400 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.

Do I need to declare cash entering Cambodia?

Yes. Cash and equivalent bearer instruments above USD 10000 (USD) must be declared on arrival.

What is Cambodia's de minimis import threshold?

200000 KHR (~USD 50). Personal-import parcels under KHR 200,000 (โ‰ˆUSD 50) duty-free; above attracts customs (7-35%) + VAT (10%) + Specific Tax.

Is VAT or GST charged on imports into Cambodia?

VAT 10% standard. Applied to imports plus customs duty per AHTN tariff and Specific Tax on selected items (alcohol, tobacco, vehicles, petroleum).

Can I bring prescription medication into Cambodia?

Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with General Department of Customs and Excise for your specific medicine.

Can I send gifts by post to Cambodia?

Gifts are accepted by post but are still subject to Cambodia's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 โ€” undervaluation is treated as fraud.

What documents do I need to import commercially into Cambodia?

A customs declaration filed with General Department of Customs and Excise, a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.

What happens at Cambodia's red and green channels?

The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.

What items are prohibited in Cambodia?

Narcotics; Counterfeit goods; Cultural property without permit. See the full prohibited list on this page.

What items are restricted into Cambodia?

Firearms (Ministry of Interior permit); Pharmaceuticals (DDF permit). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.

How do I declare goods on arrival in Cambodia?

Use the red channel at the airport. Most ports of entry into Cambodia accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.

Can I bring food into Cambodia?

Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with General Department of Customs and Excise's agricultural / biosecurity authority before bringing food.

Can I bring vape devices or e-cigarettes into Cambodia?

Vape rules are changing fast worldwide; Cambodia may have specific restrictions, age limits, or outright bans. Verify on the current General Department of Customs and Excise guidance before travel โ€” bans have grown markedly since 2023.

Can I bring medicines containing controlled substances into Cambodia?

Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact Cambodia's health authority before travel.

Are duty-free purchases on arrival counted in my allowance?

Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.

What happens if a parcel arrives over Cambodia's de minimis?

Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.

Can I refuse to pay duties and return a parcel?

Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter Cambodia.

How long does customs clearance take in Cambodia?

Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.

Who do I contact if my parcel is held by Cambodia customs?

Your carrier (DHL, FedEx, UPS, postal operator) is the first contact โ€” they handle clearance on your behalf. If you need to deal directly with the authority, contact General Department of Customs and Excise via the contact route on their official site.

What are common customs scams to watch for in Cambodia?

Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.

Verify against General Department of Customs and Excise before acting on any answer. Customs rules change frequently.

More for Cambodia

Top inbound origins

Countries whose travelers most often arrive at Cambodia.

VERIFIED ยท 2026-07-01

Other countries in Asia Pacific

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog