Legal Update: Letter on Strengthening the Effectiveness of Preventing the Import of Finished and Semi-Finished Products under Qualified Investment Projects (QIPs) Intended for Export
Subject: Investment

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:

  • Under QIPs, thoroughly verify imported production inputs that are meant for export to the US market.
  • While continuing to assist with other goods' customs clearance, hold onto non-compliant items for potential legal action.

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.