On 27 May 2025, The General Department of Customs and Excise of Cambodia (“GDCE”) issued a letter aimed at strengthening the effectiveness of compliance enforcement in relation to the importation of finished and semi-finished products under Qualified Investment Projects (“QIPs”) intended for export. This instruction supplements the letter No. 4682 of the Ministry of Economy and Finance dated 5 May 2025 and Letter No. 2013/25 of the GDCE dated 7 May 2025, both of which emphasize the need to enhance the oversight and control of QIP-related production inputs throughout the supply chain.
This letter calls on all relevant customs and excise offices, departments, and branches to strictly implement additional compliance measures as below:
- Conduct rigorous inspections of imported production inputs under QIPs intended for export to U.S. market.
- Detain goods found to be non-compliant for further legal action, while continuing to facilitate customs clearance for other goods.
Effective from the date of issuance, this measure forms part of a wider national initiative to prevent the abuse of QIP incentives, particularly instances where finished products are falsely declared as raw materials for production. It reinforces Cambodia’s commitment to upholding the integrity of its investment regime and maintaining credibility in international export markets.
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