Goods Across Borders · Customs rule card
Alcohol / Spirits → Cambodia
Purpose: Traveling · Verified: 2026-07-25
Alcohol / Spirits is restricted for travelers entering Cambodia; declare above the personal allowance.
Details
Alcohol / Spirits requires declaration at customs (and in some cases an import permit) when carried by travelers into Cambodia. General Department of Customs and Excise applies a personal-allowance threshold per item category; quantities above attract duty + the destination's VAT/GST rate (10%) plus, for select categories, an additional excise tax. ASEAN AFTA / RCEP preferential treatment for member-state goods. Cultural-property export rules vary sharply by destination. Travelers should consult General Department of Customs and Excise for the current quantity threshold + documentation requirement before departure.
Leaving with this item
Spirits for personal use may be exported from Cambodia freely; destination duty-free allowances govern the arrival side.
IATA dangerous goods
Alcohol / Spirits is classified under Class 3 — Flammable liquids. Cabin and checked-baggage limits apply on top of customs rules.
Practical advice
Carry Alcohol / Spirits in carry-on where applicable (medication / lithium battery / valuables). On arrival, walk the Red Channel and declare on the customs form. General Department of Customs and Excise computes duty + VAT at the published rate. Have the purchase receipt + (for medication) the original prescription available.
Customs authority
General Department of Customs and Excise · https://www.customs.gov.kh/