The General Department of Customs and Excise has issued an Instruction on Customs Formality Procedures for Goods Originating from the United States of America and Imported from the United States of America
Instruction No.3724 , dated on 08 August 2025, on the Customs Formality Procedures for Goods Originating from the United States of America and Imported from the United States of America
With reference to Prakas No. 632 MEF.BK, dated 8 August 2025 of the Ministry of Economy and Finance, on the Implementation of Customs Duty on Goods Imported from the United States of America and relevant regulations, the General Department of Customs and Excise of Cambodia hereby issues the instructions with respect to customs formality procedures for goods originating from the United States of America and imported from the United States of America as follows:
A. DEFINITION
1. Used goods refers to goods that have been used or have been owned by an end-user who is not a producer, distributor, or a dealer.
2. Motor vehicles that are eligible for the 0% customs duty are:
2.1. Motorcars shall meet the following conditions:
+ Manufactured in the United States of America,
+ Shall be vehicles with the model year of 1 year before the current year (N-1), or of the current year (N), or of 1 year after the current year (N+1), and have a usage distance not exceeding 5,000 Kilometers on the vehicle’s odometer, and
+ Shall be vehicles that are in good condition in original form that are not dented, collided, damaged, flood-damaged, or affected by other incidents.
2.2. Motorcycles, Tricycles, and ATVs shall meet the following conditions:
+ Manufactured in the United States of America,
+ Shall be vehicles with the model year of 1 year before the current year (N-1), or of the current year (N), or of 1 year after the current year (N+1), and have a usage distance not exceeding 2,000 Kilometers on the vehicle’s odometer, and
+ Shall be vehicles that are in good condition in original form that are not dented, collided, damaged, flood-damaged, or affected by other incidents.
3. Direct Consignment refers to the transportation of goods from the United States of America to the Kingdom of Cambodia without passing through other countries, except in cases of transhipment or customs transit.
B. CONDITIONS AND PROCEDURES FOR CUSTOMS FORMALITY
1. The importation of prohibited goods or restricted goods shall conform to the provisions of Sub-Decree 370 ANKr.BK, dated 28 December 2023, on the Implementation of the List of Prohibited Goods and Restricted Goods, and other related regulations.
2. To obtain the preferential customs duty rate of 0%, importers or representatives shall:
+ Filling in the Declaration of Origin (DO) using DO Form US as attached in the annex of this instruction. This declaration shall be made electronically via CVDS System (https://value.customs.gov.kh/CV)
+ Ensure that the goods declared in the DO are truly manufactured and originated from the United States of America
+ Present supporting documents, evidence, or other identification features that prove the goods were manufactured in the United States of America when required by competent customs officials.
3. The procedures for verification and approval of this Declaration of Origin shall follow the existing procedures for verification and approval of Proof of Origin under other Free Trade Agreements.
4. Information to be completed in the Customs Declaration (Single Administrative Document – SAD) in ASYCUDA:
+ Declarants shall enter code “KHUSPT” (KH and US Preferential Tariff) in Box 36 (Preference) of the SAD.
+ Declarants shall enter the number and the date of the approved DO in the “Attached Document Page” by using “862” (Declaration of Origin) as the document name code when lodging the SAD.
+ Competent customs officers and declarants can verify relevant documents via the “View Attached Documents” button of the SAD in the ASYCUDA.
