-       Goods worth the equivalent to or greater than US$100 shall be subjected to pay customs duties and taxes.

-       If the customs value of goods is in excess of US$300, they must be declared in the Customs Declaration Form.

-       If it is less than US$300, the goods must be declared in the Non-commercial Customs Declaration Form.

-       Temporary imported goods are required to be authorized before the importation by the General Department of Customs and Excise.

-       Import of foreign currencies to Cambodia is not limited, although declaration is required for the sums of over US$10,000.00 (ten thousand US dollars) or the equivalent in a foreign currency.

-       The importation of prohibited goods must be accompanied by a valid license issued in advance by the relevant authorities and an import permit by the General Department of Customs and Excise.

When imported, strictly prohibited weapons, explosives and ammunition, and other military equipment must be escorted with a valid license from the Ministry of Interior or the Ministry of National Defense and an import permit from the General Department of Customs and Excise.