Legal Update: Instruction on completing import and export forms for certain goods to the United State of America in Automated System for Custom Date (ASYCUDA)
Subject: Tax

The General Department of Customs and Excise of Cambodia ("GDCE") published a formal guideline on May 9, 2025, on the documentation and declaration requirements for exporting specific items to the United States using the Automated System for Customs Data ("ASYCUDA"). The Ministry of Economy and Finance and the Ministry of Commerce jointly published Inter-Ministerial Prakas No. 379 and Prakas No. 047 on April 30, 2025, respectively, which are followed by this directive. These rules are a part of larger government initiatives to stop and fight the practice of faking the origin of products that are going to be exported to the United States.

All exporters (declarants) are required to adhere to certain customs declaration processes under the new regulations.  These consist of:

  • The declarant must upload the Certificate of Origin as an attachment and include the Certificate of Origin number and date using document type code OCL when registering for a customs declaration ("SAD").
  • The declarant must indicate "PENDING" in the reference number field and submit the certificate later using the normal amendment procedure if the certificate is not yet ready.
  • The Certificate of Origin may be compared to the declarations and accompanying documentation by customs officials.

Annex 1 of the directive states that starting on May 12, up to 120 items, such as clothing, electronics, food items, and solar components, will need Certificates of Origin. As a component of Cambodia's larger trade compliance policy with the United States, this instruction promotes transparency in customs procedures and helps to bolster the legitimacy of Cambodian exports. Enforcing stringent documentation standards also helps to maintain the integrity of Cambodia's export supply chain and meets Cambodia's obligations under bilateral trade agreements.