Any passenger wishing to import goods must prepare an import Customs Declaration Form and submit it to the Customs Office with the following original documents and/or certified copies by the company in triplicate. These supporting documents are:

-       Invoice

-       Packing List

-       Airway bill

-       Customs Permit (if required)

-       Other relevant documents (if required)

Any relevant importation of goods by a VAT TIN unregistered entity/person for commercial purpose is required to attach with the customs permit issued in advance by the General Department of Customs and Excise.

Goods categorized as temporary importation, personal effects and goods of which customs duties and taxes are the government burden, are required to obtain a valid permit issued before an importation by the General Department of Customs and Excise.

Notice:

Passengers are liable for prosecution, penalties and/or punishment, under the laws of the Kingdom of Cambodia, should they be found guilty for any false declaration, and violation against the rules stipulated in this proclamation.

Warning:

It is illegal for any trafficking of narcotic drugs and it is judged as a serious crime. A passenger who is convicted of this offense can receive life imprisonment in accordance with the laws of the Kingdom of Cambodia.