In accordance with Sub-Decree No. 139 ANK.BK ("Sub-Decree") issued on the same day, the Kingdom of Cambodia's Ministry of Economy and Finance ("MEF") issued Prakas No. 632 MEF.Brk ("Prakas") on August 8, 2025, outlining specific steps for putting into effect the 0% tariff rate on goods imported from the United States. Cambodia's continuous commitment to promoting bilateral trade with the United States is demonstrated by this Prakas, which builds on the Sub-Decree that established a preferential customs tariff policy for qualified goods of U.S. origin.

Scope and effective date

New goods made in the US and transported straight to Cambodia are eligible for the 0% tariff rate; old items are specifically not. Only qualifying items loaded in the US on or after August 8, 2025, are eligible for the special rate.
Proof of origin

The General Department of Customs and Excise of Cambodia ("GDCE") has established a format and processes for importers to follow when declaring the U.S. origin of products.
Procedural oversight

In order to guarantee efficient implementation and compliance, the GDCE is responsible for issuing additional instructions.

The Prakas gives the Sub-Decree further procedural clarity, which helps importers successfully negotiate the 0% tariff system. The GDCE's next instructions, which are anticipated to cover documentation requirements, verification procedures, and any post-clearance audit measures, will determine the practical application even though it validates the eligibility conditions and effective date. It is advised that importers who want to take advantage of the 0% duty rate:

• Verify that the imported items fulfill the GDCE's requirements for U.S. origin.
• Keep thorough and accurate records to back up claims of origin.
• Keep yourself updated on new GDCE guidelines to guarantee adherence to changing specifications.