Starting an Import/Export Business in Cambodia: Complete Setup & Licensing Guide 2026

Register a Private Limited Company at the Ministry of Commerce via CamDX. Critically, specify "import/export" explicitly in your company's stated activities on registration — this is required for all subsequent import/export licences. 100% foreign ownership is permitted. You can also register a trade name separately.

CAMCONTROL (Cambodia Import Export Inspection and Fraud Repression Directorate) under the Ministry of Commerce is the primary regulatory body for trade activities. Registration is mandatory for all importers and exporters. You receive an import/export code used for all shipment declarations. CAMCONTROL also handles product inspections and quality certification for certain goods categories.

Separate from CAMCONTROL, you must register with the General Department of Customs and Excise and obtain a customs registration number. This number is required for all import and export declarations through the ASYCUDA World system. Most businesses use a licensed customs broker to file declarations, but the company must hold its own customs registration.

Standard tax registration with the General Department of Taxation. VAT registration is mandatory if annual turnover exceeds KHR 250M (~USD 60k). For import/export businesses, input VAT on imports can be claimed back, making early VAT registration financially advantageous. Monthly VAT returns are required even in zero-activity months.

Depending on your product category, additional permits from sector ministries may be required. Food and agricultural products require MAFF (Ministry of Agriculture) permits — either per-shipment or annual blanket permits. Pharmaceuticals are regulated by the Ministry of Health. Electronics by the Ministry of Industry. Certain controlled goods (chemicals, some seeds) require advance approval before any shipment.

Source goods from China or ASEAN and distribute in the Cambodian domestic market. Low complexity, steady demand, predictable margins. Consumer goods, F&B ingredients, hardware, electronics, and agricultural inputs are all high-volume categories.

Export Cambodian-manufactured or agricultural goods to EU (0% EBA for garments), US, and regional markets. Capital-intensive but high reward. Garment and footwear export is Cambodia's largest industry (USD 8B+/year). Agri-export (rice, cashews, pepper) growing fast.

Import goods from China, process or repackage minimally in Cambodia, re-export to Vietnam, Laos, or Thailand. Takes advantage of Cambodia's position in the supply chain and lower-cost logistics. Requires careful ASEAN origin rules compliance.

Import equipment for use in Cambodian manufacturing. 0% import duty on qualifying production equipment. Often combined with QIP application for maximum tax efficiency. Ideal for businesses setting up in Special Economic Zones (SEZs).

Can I import any goods into Cambodia?

Most commercial goods can be imported into Cambodia, but some categories are prohibited or tightly controlled. Prohibited imports include narcotics, counterfeit goods, certain weapons, and materials that violate environmental regulations (e.g., certain chemical waste). Controlled imports — including pharmaceuticals, agricultural chemicals, and some food products — require advance ministerial permits. Our lawyers confirm import eligibility for your specific product category before you commit to a supply arrangement.

What is the most profitable import business in Cambodia right now?

Consumer goods from China (electronics, household goods, clothing) targeting the growing Cambodian middle class offer consistent margins. Construction materials (steel, cement, fittings) are in strong demand given Cambodia's construction boom. Agricultural inputs (fertilisers, seeds, equipment) serve a large domestic agricultural market. Food and beverage distribution — especially international brands — is highly competitive but margin-positive. The "most profitable" depends on your existing supply relationships, capital, and market knowledge.

Do I need to hire a customs broker?

You are not legally required to use a customs broker — you can self-declare through ASYCUDA World with your own customs registration number. However, the ASYCUDA system has a steep learning curve, and errors in classification codes (HS codes) can result in fines, cargo delays, and incorrect duty assessments. The cost of a licensed customs broker (typically 0.5–1% of shipment value, or a fixed fee per declaration) is almost always worth it, particularly for new importers. Our lawyers can introduce you to reliable customs broker partners.

How does ATIGA work and how do I qualify?

The ASEAN Trade in Goods Agreement (ATIGA) provides preferential (0–5%) tariff rates on goods traded between ASEAN member states — provided the goods meet the ASEAN Rules of Origin requirement. The standard rule is that goods must contain at least 40% ASEAN-origin content (by value). To claim ATIGA rates, you must obtain a Certificate of Origin Form D from CAMCONTROL. For businesses sourcing from Thailand, Vietnam, Malaysia, or other ASEAN countries and selling within ASEAN, this is a significant cost saving over standard MFN rates.

Can I start an import/export business without being based in Cambodia?

Yes — you can register a Cambodian company remotely via notarized and apostilled documents, and appoint a local director or manager. The CAMCONTROL and GDCE registrations typically require someone to attend in person, but a notarized power of attorney can allow a local representative to act on your behalf. Corporate bank account opening usually requires at least one director to appear in person at least once. Our lawyers coordinate the remote process efficiently.