Customs and Excise

Whenever you leave or enter a country transporting goods – money, goods, electronic equipment, among others – you must take into account whether such goods must be declared at Customs. All passengers are obliged to fill out the Passenger’s Declaration Form and submit it to Customs before leaving the arrival terminal.
For more information please check the official goverment’s website : https://www.customs.gov.kh/en

"Nothing to declare" vs "Goods to declare"

When walking to the airport exit, direct yourself to the right channel according to your case.

Green Channel is for passengers possessing no goods or only goods which can be admitted free of customs, duties and taxes by stating that you have “Nothing to declare”.
Red Channel is for passengers who bring along dutiable goods, any prohibited or restricted goods by proclaiming that you have “Goods to declare”.

Note: Customs officers may conduct a random check on passengers at both channels.
Penalties and/or fines are imposed on passengers, who intentionally use the Green Channel by not declaring the carry on dutiable, restricted and/or prohibited goods.

Products for entering Cambodia

An incoming passenger is eligible for the following products :

Two liters of wine
400 cigarettes, 100 cigars, or 400 grams of tobacco
350 milliliters of perfume and ornaments
Medicine for own personal cure
Other materials and tools with limited quantity needed for traveling and not categorized as prohibited goods

Passengers aged under 18 are not allowed to carry those goods.

Customs formality on arrival

Goods worth the equivalent to or greater than US$100 shall be subjected to pay customs duties and taxes.
If the customs value of goods is in excess of US$300, they must be declared in the Customs Declaration Form.
If it is less than US$300, the goods must be declared in the Non-commercial Customs Declaration Form.
Temporary imported goods are required to be authorized before the importation by the General Department of Customs and Excise.
Import of foreign currencies to Cambodia is not limited, although declaration is required for the sums of over US$10,000.00 (ten thousand US dollars) or the equivalent in a foreign currency.
The importation of prohibited goods must be accompanied by a valid license issued in advance by the relevant authorities and an import permit by the General Department of Customs and Excise.

When imported, strictly prohibited weapons, explosives and ammunition, and other military equipment must be escorted with a valid license from the Ministry of Interior or the Ministry of National Defense and an import permit from the General Department of Customs and Excise.

Customs formality on departure

Passengers leaving the country are required to fill up a Passenger’s Declaration Form should they take out the following goods with the original supporting documents. They have to submit the form to the Customs Office at the point of exit.
Foreign currency in the amount exceeding US$10,000.00 (ten thousand US dollars) is required to obtain the permit from the National Bank of Cambodia and approval before an exportation from the General Department of Customs and Excise, should there be no import declaration of the currency at their entry.
Any temporary exportation of goods must be approved in advanced by the General Department of Customs and Excise.
Prohibited goods and restricted goods must be accompanied by a valid license issued before exportation by the concerned authorities and export permit by the General Department of Customs and Excise.
Any export of strictly prohibited arms, explosives, ammunition and other military equipment, is required to submit a valid license from the Ministry of Interior or the Ministry of National Defense, and an export permit from the General Department of Customs and Excise.
Artifact, statues, antiques and ancient items are required to have an authorization and permit issued before the exportation by the Ministry of Culture and Fine Arts and an export permit by the General Department of Customs and Excise.
When exporting plants and live animals, they are requested to enclose the permit or license issued in advance by the Ministry of Agriculture, Forestry, Hunting and Fishery.

Import clearance procedures at Cargo Terminal

Any passenger wishing to import goods must prepare an import Customs Declaration Form and submit it to the Customs Office with the following original documents and/or certified copies by the company in triplicate. These supporting documents are:

Invoice
Packing List
Airway bill
Customs Permit (if required)
Other relevant documents (if required)

Any relevant importation of goods by a VAT TIN unregistered entity/person for commercial purpose is required to attach with the customs permit issued in advance by the General Department of Customs and Excise.

Goods categorized as temporary importation, personal effects and goods of which customs duties and taxes are the government burden, are required to obtain a valid permit issued before an importation by the General Department of Customs and Excise.

Notice :

Passengers are liable for prosecution, penalties and/or punishment, under the laws of the Kingdom of Cambodia, should they be found guilty for any false declaration, and violation against the rules stipulated in this proclamation.

Warning :

It is illegal for any trafficking of narcotic drugs and it is judged as a serious crime. A passenger who is convicted of this offense can receive life imprisonment in accordance with the laws of the Kingdom of Cambodia.