How to Obtain An Import License in Cambodia

Before you can import goods into Cambodia for your business, you need to have the right permits to secure your shipment. Cambodia’s import framework runs with a two-layered system. Every importer completes a set of baseline registrations. However, if you are importing regulated goods (e.g. food, beverage, medicine, etc.), you need further approval from the overseeing ministry. 

In this guide, we will walk you through how to obtain an import license in Cambodia. We will cover what is the legal requirement, how much it would cost, and the clearance process. 

Cambodia's Import Licensing Framework

Cambodia does not issue a single, universal import license. Instead, it follows two systems depending on the type of goods you are bringing to the country:

1. Register as a company: Before you can import goods into Cambodia, you need to be a legally-recognized importer. This means:
   1. Registration with the Ministry of Commerce as a  legal entity.
   2. Tax registration with the General Department of Taxation (GDT) with a Tax Identification Number (TIN) including VAT registration.
   3. Login and credentials from ASYCUDA World enrollment under the General Department of Customs and Excise (GDCE)
2. Sector-specific permits: these are approvals needed for regulated goods issued by the ministry responsible for the specific product category. For these goods, the sector permit functions as the import license, and customs will not release the shipment without it (see more below). 

There are exceptions: 

1. Companies that import only occasionally can use single-use permits tied to a specific shipment. This is common for large machinery and construction equipment. 
2. Imports into a Special Economic Zone. Instead of going through the import licensing process, goods to SEZs go through the zone’s management instead to access duty and tax exemptions.

Our local experts in Cambodia can help guide you through all your baseline registrations before you can import products to the country. 

Sector-specific Permits by Product Category

For regulated goods, the permit comes from the authority that governs the product:

Import Taxes in Cambodia

Import taxes in Cambodia are levied at the point of entry by the GDCE. There are four main components: Customs Duty, Special Tax (excise), Additional Tax (on petroleum), and VAT.

1. Customs Import Duty (ad valorem)

Cambodia applies four standard duty bands, calculated on the CIF value (Cost, Insurance, and Freight):

Goods from ASEAN and Cambodia's other free trade agreement partners (e.g. AFTA, RCEP) can qualify for reduced or zero rates with a valid certificate of origin. Furthermore, you can also qualify for duty exemptions as a Qualified Investment Project under the Investment law. 

2. Special Tax (Excise Tax)

A selective excise tax imposed on top of customs duty on specific goods, calculated on the import value (including duty, but excluding VAT).

• Rate range: 0% to 50%, depending on the product
• Typical targets:
  • Vehicles and motorcycles
  • Alcoholic beverages
  • Tobacco products
  • Petroleum products
  • Certain luxury or environmentally sensitive goods

4. Value Added Tax (VAT)

A flat 10% VAT is applied to nearly all imports, calculated on the cumulative taxable base:

VAT base = CIF + Customs Duty + Special Tax + Additional Tax

Certain goods (e.g., under investment incentives, diplomatic imports, or specific policy exemptions) may be VAT-exempt or zero-rated. 

VAT-registered importers can claim import VAT as input tax credit on monthly VAT returns, subject to documentation (Customs Form CAM-A01, VAT invoice, payment proof).

Qualified Investment Projects (QIPs) and SEZ-based operations can import production inputs and machinery with duty exemptions, which is often the deciding factor in how manufacturers structure their entry.

How to Import in Cambodia: Step by Step Process

As mentioned above, the importation process involves two layers that covers baseline registrations and obtaining sector-specific approvals. Here's how each stage works, from registration through to release.

Step 1: Confirm Your Eligibility as an Importer

To be able to import goods to Cambodia, you need to be a registered company with the Ministry of Commerce. During the incorporation process, you also need to obtain a TIN from the GDT and enroll as a declarant in 

Only a company registered with the Ministry of Commerce, holding a GDT Tax Identification Number, and enrolled as a declarant in ASYCUDA World. If you don't have a Cambodian entity yet, you have two paths: 

1. Register as a local company
2. Appoint a partner (like Emerhub) as your Importer of Record (IOR)

As your IOR, we use our own registrations to file your declarations and hold your permits while you decide whether to set up an entity.

Emerhub completes all three baseline registrations as part of our company setup in Cambodia, or acts as your IOR from day one if you'd rather test the market first.

Step 2: Classify Your Goods

Every product needs an AHTN (ASEAN Harmonized Tariff Nomenclature) code before it can be imported. This code sets your duty rate and flags whether goods are prohibited, restricted, or subject to permits. Our team will check your product’s AHTN codes against the National Trade Repository. 

Step 3: Apply for the Sector Permits

If classification shows your product needs a permit, you need to apply for approvals to the relevant ministry before your goods can be shipped (see above). Keep in mind that product registration for categories like food, cosmetics, and pharmaceuticals takes the longest. Approval for these items need to be done ahead of time to avoid delays. 

For shipments with an FOB value above USD 4,000, you'll also need a Report of Finding attached to your declaration. This comes from a pre-shipment inspection that verifies the value and classification of the goods before they clear.

Emerhub prepares and files sector permit applications on your behalf, and tracks the paperwork so nothing holds up your shipment at the border.

Step 4: File the SAD Through ASYCUDA

Once your permits are in hand, your declarant files a Single Administrative Document through ASYCUDA World. Each shipment is declared through  a Single Administrative Document (SAD) in ASYCUDA. You need to have the following documents to proceed:

• Commercial invoice
• Packing list
• Bill of lading or air waybill
• Certificate of origin where preferential duty is claimed
• Sector-specific permits based on your products

Step 5: Clear the Risk Assessment

ASYCUDA sorts every declaration into a channel once it's filed:

• Green channel shipments clear on the strength of the paperwork alone. 
• Yellow channel shipments go through a document review. 
• Red channel shipments face a physical inspection. 

This runs in conjunction with  CCF under Cambodia's one-stop inspection mechanism. It limits sensitive goods to a single combined check instead of separate visits to each agency. 

Step 6: Pay Duties and Take Delivery

Once your declaration is cleared, you pay the assessed customs duty, VAT, and any special tax, in cash or against a bank guarantee. Customs issues a receipt and releases the goods.

If you can't collect the shipment right away, Cambodia allows 45 days of free storage at the port. After that, a 1% daily penalty applies. If goods are left unclaimed for three months, it will be moved to the customs warehouse. 

Importing Through Emerhub

Aside from helping you register a company and obtain importer credentials, Emerhub can also act as your Importer of Record. On your behalf, we can act as your consignee so you can import goods to Cambodia even without a local entity. With Emerhub, we will handle customs clearance end to end. 

Reach out to our Cambodia team with your product list, and we will map the permits your goods need before anything ships.