Legal Update: Revised Customs Formality Fees for Agricultural Exports
Subject: Tax
Applicable Industries: Agriculture

On October 14, 2025, the Ministry of Economy and Finance (MEF) issued Prakas No. 778 to reduce customs formalities fees for agricultural exports, effective December 1, 2025. This measure underscores the government's commitment to lowering trade costs and boosting the competitiveness of Cambodia’s agricultural sector.

Key Fee Reductions: The Prakas introduces a 50% reduction in fees for agricultural exports with a customs value of $1,000 or more:

  • General Shipments: For goods not in containers, in containers smaller than 20 feet, or consolidated in a single container, the fee is lowered from KHR 40,000 KHR 20,000 per declaration.
  • Large Containers: For exports in containers of 20 feet or larger, the fee is reduced from KHR 60,000 to KHR 30,000 per container.

Strategic Context: The General Department of Customs and Excise (GDCE) notes that this adjustment aims to ease the financial burden on exporters while maintaining revenue stability. This reform complements previous initiatives, such as the March 2025 exemption of container scanning fees for agricultural goods and the December 2023 standardization of public service fees. Together, these actions reinforce Cambodia's alignment with ASEAN trade facilitation priorities and international best practices under the WTO Trade Facilitation Agreement.