On August 8, 2025, the General Department of Customs and Excise of Cambodia (the "GDCE") released Instruction No. 3724/25 on Customs Formality Procedures for U.S.-Original and U.S.-Imported Goods. Sub-Decree No. 139 ANK.BK on Imposition on Tariff Rates on Goods Imported from the United States dated 08 August 2025 and Prakas No. 632 MEF.BK dated 08 August 2025 are implemented by the Instruction, which outlines the eligibility, documentation, and procedural requirements for importers to receive a preferential customs duty rate of 0% for qualifying goods of U.S. origin.

Eligibility and Scope

With a few exclusions for limited transshipment or customs transit, the Instruction is applicable to products made in the US and sent straight to Cambodia. Only motor vehicles and motorcycles, tricycles, and ATVs that meet tight requirements for model year (N-1, N, or N+1), mileage (≤ 5,000 km for cars; < 2,000 km for motorcycles/ATVs), and original, undamaged conditions are eligible for the 0% duty.
Sub-Decree No. 370 ANKr.BK (December 28, 2023), which regulates restricted and forbidden items, must also be followed by all imports.

Customs Requirements

Importers must adhere to the following in order to receive the 0% duty rate:

• electronically submit the Declaration of Origin ("DO") Form US through the CVDS system, attesting to U.S. origin and production. Customs officials must obtain supporting paperwork in order to verify the claim.
• Refer to the authorized DO under document code 862 in the "Attached Document Page" and input preference code KHUSPT in Box 36 of the Single Administrative Document ("SAD").

The Cambodian customs officials will verify the DOs in accordance with the protocols specified in the current Free Trade Agreement processes.