Regarding the importation of completed and semi-finished goods under Qualified Investment Projects ("QIPs") meant for export, the General Department of Customs and Excise of Cambodia ("GDCE") sent out a letter on May 27, 2025, with the goal of enhancing the efficacy of compliance enforcement. Letter No. 2013/25 of the GDCE dated May 7, 2025, and Letter No. 4682 of the Ministry of Economy and Finance dated May 5, 2025, both stress the necessity of improving the supervision and control of production inputs connected to QIP across the supply chain. This order is an addition to those letters.
This letter requests that the following extra compliance measures be strictly implemented by all pertinent customs and excise agencies, departments, and branches:
This legislation, which goes into effect on the date of issuance, is a part of a larger national effort to stop the misuse of QIP incentives, especially when completed goods are misrepresented as production raw materials. It reaffirms Cambodia's resolve to preserve the integrity of its investment regime and preserve its reputation in global export markets.
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.
Should you need any further information or support, please contact us at: accounting@advancegroupkh.com (accounting), audit@advancegroupkh.com (audit), tax@advancegroupkh.com (tax) and number and telegram 085 36 8888 and 070 399 888.
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