Cambodia to Launch the First Phase of the Customs Advance Ruling Request System

November 26, 2025

On November 3, 2025, the General Department of Customs and Excise of Cambodia (“GDCE”) announced that it will launch the first phase of the advance ruling request system on December 1, 2025, in accordance with Prakas No. 002 MEF dated January 4, 2013. This new system is designed to help importers and producers understand how their goods will be treated by the customs authorities before they are imported.

What is an advance ruling?

An advance ruling is a written decision issued by the GDCE that provides official, binding answers on the three key issues below to help applicants, such as importers, producers, and manufacturers, avoid unexpected costs, clearance delays, and compliance issues during the import process:

• How the goods will be classified for tariff purposes
• Whether the goods qualify for preferential treatment under trade agreements
• How the customs authorities will calculate the value of the goods

These rulings generally remain valid for up to three years. Once issued, the customs authorities must follow the ruling as long as the relevant facts and applicable laws remain the same.

Application process

Starting December 1, 2025, the GDCE will formally accept applications for advance rulings. The announcement does not provide details on the application procedure; we expect that the applications will need to include supporting information, such as product descriptions, technical specifications, and relevant commercial documents.