The Royal Government of Cambodia issued Sub-Decree No. 86 ANKr.BK on June 6, 2025, which introduced revisions to Sub-Decree No. 139 ANKr.BK, issued on June 26, 2023, regarding the Kingdom of Cambodia's Law on Investment.
In particular, Annex 1 (Negative List) under Section C—which deals with Investment Activities or Investment Activity Categories in the Industrial Sector—is addressed by this modification. The "Manufacturing and/or Assembly or Installation of Electronic Cigarettes and All Types of Similar Electronic Smoking Devices" is specifically covered under the recently inserted clause C.12.15.
The government's strategic policy to regulate sensitive industries, particularly those that may have an impact on public health and safety, is reflected in this regulatory evolution. It highlights Cambodia's continuous efforts to make sure that foreign investment flows in line with responsible investment guidelines and national development priorities.
Advance Grand Formula Co., Ltd is licensed audit firm from Accounting and Auditing Regulator (ACAR Decision N0. 014), member audit firm of Kampuchea Institute of Certified Public Accountants and Auditors (license number C-00085) and tax agent from General Department of Taxation (license number TA202204002).
This Publication is intended for general guidance only and should not form the basic of specific decisions.
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