Sector: Corporate M&A

On September 1, 2026, the Ministry of Commerce (“MOC”) issued Prakas No. 084 on the formalities and procedures for imposing administrative sanctions for offenses related to the origin of goods. The Prakas establishes the legal framework governing the investigation of origin-related violations and the imposition of administrative sanctions under the Law on Rules of Origin issued on July 05, 2023.

The Prakas provides for a range of administrative sanctions that may be imposed depending on the nature and severity of the violation as below.

Administrative sanctions

• Written warnings
• Temporary suspension or cessation of business activities and operations
• Suspension, revocation, or cancellation of permits or licenses
• Other sanctions prescribed under applicable laws and regulations

A written warning may be imposed for non-compliance with requirements relating to a certificate of origin, a certificate of origin reference form, an origin certification letter, recordkeeping obligations, production and export notifications, and raw material inventory declarations.

Investigation and appeal procedures

Investigations of origin-related offenses will be conducted by investigating officers designated by the MOC which discussed in Prakas No. 084 on the formalities and procedures for imposing administrative sanctions for offenses related to the origin of goods. Any investigation and the imposition of administrative sanctions require prior approval in principle from the MOC.

Those subject to investigation has the right to provide explanations within 30 days. Failure to do so will be deemed an acknowledgement of the alleged offense.

The Prakas also grants the right to appeal. A person dissatisfied with an administrative sanction can submit an appeal to the MOC within 30 days of receiving the decision. If still dissatisfied with the appeal decision, the person may bring the matter before the competent court within 30 days.

On September 1, 2026, the Ministry of Commerce (“MOC”) issued Prakas No. 083 stipulating the procedures for investigation of the origin of exported goods under the Law on Rules of Origin issued on July 05, 2023, to determine whether there is any activity involving a fraudulent origin of goods to obtain preferential tariff rates in the importing country or other benefits, or to circumvent anti-dumping measures, countervailing duties, and safeguard measures.

This Prakas applies to investigations of producers and/or exporters suspected of origin fraud under the Law on Rules of Origin. The investigations will be conducted by officials selected from the General Department of Trade Support Services, as designated by the MOC.

Powers and duties of investigating officers

Investigating officers are required to carry out inspections and investigations in accordance with the procedures prescribed under this Prakas and the Law on Rules of Origin.

Before commencing an investigation, investigating officers must:

• Identity by name, position, and the unit in which they serve; and
• Inform the person under investigation of the purpose of the investigation.

Investigation Procedures

During an inspection, investigating officers must follow specific procedures, as follows:

• Meet with the owner or legal representative to introduce the inspection team and explain the objectives, scope, and activities of the investigation.
• Collect and record relevant information, samples, photographs, and other evidence relating to the investigation.
• Prepare detailed records of observations made during the inspection.
• Conduct a closing meeting with the owner or legal representative to summarize the inspection findings and identify any corrective measures required.
• Verify the inspection record with the owner or legal representative and provide copies of relevant documents to the parties concerned.
• Take appropriate measures to preserve and secure documents, records, and goods considered relevant to the investigation.

Following completion of an investigation, investigating officers are required to submit a report of their findings to the management of the MOC within three working days from the conclusion of the investigation.

Businesses should also establish internal procedures to facilitate cooperation during inspections and ensure that responsible personnel understand their rights and obligations during an origin investigation.

On September 1, 2026, the Ministry of Commerce (“MOC”) issued Prakas No. 081 to establish the form and minimum information required to issue certificates of origin (“CO”) for goods manufactured or processed in Cambodia and exported under non-preferential trade schemes.

Scope and CO form

The CO for goods exported under a non-preferential trade scheme may be issued in either paper or electronic form.

Where a CO is issued electronically, it will be considered valid if it contains:

• The date of issuance;
• The electronic signature of the issuing authority;
• The electronic seal of the issuing authority; and
• A standard QR code that can be verified through verify.gov.kh.

This framework provides exporters with greater flexibility while maintaining the authenticity and integrity of origin certification documents.

Minimum information requirements

The Prakas requires that a CO issued under a non-preferential trade scheme contain, at a minimum, the following information:

• Name and address of the exporter and importer
• Means of transport, place, and date of exportation
• Country of origin
• Country of destination
• Marks and numbers
• Description of goods and the harmonized system code at a minimum of four digits
• Quantity of goods
• FOB value
• Declaration of the exporter or producer
• Date, signature, and official seal of the CO issuing authority
• Supplementary details, if any

The COs issued for goods exported under a non-preferential trade scheme before the implementation of the Prakas remain valid; the new requirements do not invalidate such prior issued COs.

On September 1, 2026, the Ministry of Commerce (“MOC”) issued Prakas No. 080 on the procedures for applying for and issuing certificates of origin (“CO”). It updates and consolidates the procedures for applying for, registering, verifying, and issuing COs for goods exported from Cambodia under both preferential and non-preferential trade schemes.

The Prakas aims to facilitate international trade, strengthen verification of the origin of exported goods, and prevent origin fraud while ensuring compliance with the applicable rules of origin under Cambodia’s trade agreements and other export arrangements.

Scope and types of origin-related documents

The Prakas applies to goods exported from Cambodia under preferential and non-preferential trade schemes. It recognizes several types of origin-related documents, including:

• A certificate of origin (“CO”) certifies that the goods originated in Cambodia. A preferential CO is used to claim preferential tariff treatment under applicable trade agreements or unilateral preference schemes, while a non-preferential CO is used for non-preferential purposes.
• A certificate of origin reference form (“CRF”) is used by the issuing authority to monitor raw material inventory balances and export data.
• An origin certification letter (“OCL”) certifies the Cambodian origin of specified goods and is used to monitor raw material inventory balances and export data for goods exported to the United States.

The MOC’s CO Automation System, available at https://co.moc.gov.kh/, is the electronic platform through which relevant registration applications, certificate applications, declarations, and supporting documents are submitted.      

Export registration and supporting documents

Before applying for a CO, producers and exporters must register their exports under the applicable preferential or non-preferential trade scheme through the CO Automation System and submit the required supporting documents. Depending on the type of business, these may include:

• Application of the producer and/or exporter
• Certificate of Incorporation
• Company extract
• Latest patent tax certificate
• Sale and purchase contract
• Lease agreement or property title deed
• Identification documents, and documents relevant to the nature of the business
• If the registration is being done by an authorized representation, an authorization letter from the company chairperson or managing director

After receiving an export registration application, the competent official is required to conduct an inspection within three working days, or within six working days where the business premises or production site is located far from Phnom Penh.

Application for a CO

Following successful registration, producers and exporters may apply for a CO through the CO Automation System.

Applications must be accompanied by:

• An invoice and packing list; and
• A detailed cost breakdown statement of the product, or other supporting documents required under the applicable rules of origin.

The applicable rules of origin determine whether exported goods qualify as Cambodian-origin products and are therefore eligible for preferential or non-preferential treatment.

Verification, recordkeeping, and CRF submission

Obtaining a CO does not end the producer’s or exporter’s compliance obligations.

For verification and recordkeeping purposes, relevant supporting documents must be submitted through the CO Automation System within 30 days of the following (depending on whether the importing country or trading partner requires a CO):

• Where a CO is required: The 30-day period is calculated from the date of issuance of the CO.
• Where a CO is not required: The 30-day period is calculated from the date the goods are exported from Cambodia.

The supporting documents differ depending on the type of goods:

For agricultural goods and processed agricultural goods:

• Invoice and packing list;
• Bill of lading or other documents evidencing the export of goods; and
• Sale and purchase contract or equivalent.

For garments, textiles, footwear, travel goods, bags, and other related goods:

• Invoice and packing list;
• Bill of lading;
• Customs export declaration; and
• Export license for prohibited or restricted goods, where applicable.

No public service fee is charged specifically for the submission of documents for verification, recordkeeping, and completion of the CRF.

OCL requirement for export to the United States

Producers and exporters shipping goods to the United States must comply with the separate applicable Prakas governing the application for and issuance of OCLs for specified goods exported to that market. Accordingly, exporters should determine whether their products fall within the scope of the separate OCL regulation and comply with its applicable registration, documentation, and issuance requirements.

Inspection of export goods

The Prakas introduces inspection requirements for certain exports, including:

• On-site inspection of goods exported for the first time.
• Pre-exportation inspections for specific categories of goods, including certain agricultural products and other specified exports.
• Post-exportation inspections for goods produced using imported raw materials.

Competent officials are authorized to inspect production facilities, warehouses, purchasing locations, and the goods to be exported to verify compliance with the origin requirements.

Raw material inventory declaration and verification

The Prakas requires producers and exporters to declare imported and locally procured raw material inventories used for production through the CO Automation System when applying for a CO, CRF, or OCL.

For imported raw materials, the required supporting documents are:

• Invoice and packing list;
• Bill of lading;
• Customs declaration; and
• Proof of origin.

For locally procured raw materials, the required documents are:

• Sale and purchase contract;
• Invoice and packing list; and
• Report of the competent official following an inspection of the supplier’s production line.

Producers and exporters must also cooperate with competent officials in conducting a raw material inventory verification at their business premises or production sites twice per year.

Businesses should review their export registration, product documentation, inventory records, and internal compliance procedures to ensure that they meet the applicable requirements. Careful recordkeeping and timely submission of supporting documents can help reduce procedural delays.

With July behind us, we are looking ahead to the final quarter of the calendar year and want to remind clients that anyone planning to employ foreign workers in 2027 should begin reviewing their requirements and preparing for the upcoming foreign employee quota application process.

Under Cambodian labor regulations, entities employing foreign nationals are required to obtain an annual foreign employee quota approval from the Ministry of Labor and Vocational Training (“MLVT”). This quota approval is the basis for the foreign employees’ subsequent work permit and employment card applications and renewals.

Although the MLVT has not yet issued an official notice, based on past practice, we expect that the 2027 foreign employee quota application period will be open from September 1 to November 30, 2026. We therefore encourage employers to begin their workforce planning and document preparation to ensure timely submission.

Key points for employers

• Companies intending to employ foreign nationals in 2027 should assess their projected workforce requirements and determine the number of foreign employees required for the coming year, both current employees and any new recruitments required.
• Businesses anticipating that their foreign employee numbers may go beyond the standard quota limitation (i.e. 10% of their Cambodian employees) should consider their workforce planning in advance and assess whether additional approvals may be required.

Recommended actions to take now

To avoid last minute issues, employers should:

• Review their current employee headcount;
• Confirm the number of foreign employees expected in 2027;
• Update employee records and organizational information;
• Identify any planned expatriate recruitment for the coming year; and
• Prepare supporting information for the quota application process.

How Andersen in Cambodia can assist

Our team can provide the following services for a smooth and seamless process:

• Preparation and submission of the 2027 foreign employee quota application;
• Preparation and submission of the 2027 foreign employee additional quota application;
• Preparation and submission of work permit applications; and
• Liaising with the MLVT throughout the application process.

Should you require assistance with your 2027 foreign employee quota application, please feel free to contact the undersigned or your usual Andersen in Cambodia adviser.

Andersen in Cambodia

This client alert is provided for general informational purposes only and does not constitute legal advice. Specific advice should be sought based on your particular circumstances.

On July 10, 2026, the Ministry of Commerce (“MOC”) issued Notification No. 2463 announcing a six-month extension of its penalty relief for companies that have failed to file their annual declaration of commercial enterprise (“ADCE”).

The extension follows the MOC’s earlier Notification No. 0051 dated January 8, 2026, which introduced temporary penalty relief for overdue ADCEs. The new notification provides companies with an additional opportunity to regularize their corporate compliance while benefiting from reduced financial penalties.

To qualify for the extended penalty relief, companies must satisfy the following conditions within six months from the date of the notification.

• Pay a penalty for not submitting only the latest ADCE (even if previous years’ ADCEs are also outstanding).
• Pay the official ADCE public service fee for each year starting from the first year the ADCE was not submitted.
• Participate in the MOC’s shareholder background check program as part of compliance with anti-money laundering rules and to enhance corporate transparency.

Companies that fail to comply with the above requirements within the prescribed timeframe and fail to file their ADCEs may be classified as inactive companies, which could affect their legal status and corporate rights under the applicable laws and regulations.

On July 1, 2026, the Ministry of Posts and Telecommunications (“MPTC”) issued Notification No. 1514 to officially launch the Equipment Identity Registration System (“EIRS”) as part of the Cambodian government’s broader initiative to reduce the circulation of counterfeit, substandard, and illegally imported mobile phones and other SIM-enabled telecommunications devices.

What is the EIRS?

The EIRS is a centralized platform that registers and verifies the international mobile equipment identity (“IMEI”) of SIM-enabled telecommunications devices. An IMEI is a unique 15-digit identification number assigned to every mobile phone or SIM-enabled device that enables users, mobile network operators, and regulators to verify a device’s identity and determine whether it is genuine and recognized within the telecommunications network.

The system will help to protect consumers from unknowingly buying invalid IMEI devices that might be substandard or counterfeit, promote fair competition, and strengthen the traceability of mobile devices in Cambodia.

Consumer use

During the initial phase of implementation, consumers can access free IMEI verification services through the EIRS at www.eirs.gov.kh, which will allow them to:

• Verify whether a mobile phone or SIM-enabled device being sold complies with applicable standards before they purchase it.
• Check and confirm the registration status of their existing devices.

On June 29, 2026, the Ministry of Economy and Finance (“MEF”) issued Instruction No. 011 elaborating on its previous Notification No. 4528 dated May 4, 2026 banning certain promotional schemes for alcoholic beverages and sugary drinks.

The instruction, which applies to manufacturers, importers, distributors, and the general public, clarifies the permissible promotional and commercial practices relating to alcoholic products and sugary beverages and introduces additional compliance requirements for businesses operating in these sectors.

The measures are intended to ensure responsible business practices, protect consumer welfare, and align Cambodia’s regulatory framework with international product management standards.

Reward program and reward redemption prohibitions

Effective September 30, 2026, entities must cease prize promotions linked to alcoholic and sugary beverages. This includes rewards through can rings, bottle caps, packaging inserts, and digital programs such as QR codes and scratch cards. Distribution of free alcoholic or sugary beverages is strictly prohibited.

Producers and distributors are required to immediately stop ordering, importing, or manufacturing packaging that contains or advertises prize-based promotions.

Trade discounts permitted

The instruction permits trade discounts as a commercial incentive, subject to strict limits:

• Discounts must not exceed 15% of the recorded invoice price.
• For products nearing expiry (within 60 days), discounts of up to 25% are permitted. In such cases, the entities must be notified to the General Department of Taxation accordingly.

Allowance of non-product benefits

Entities may offer additional benefits in the form of goods or services unrelated to alcoholic or sugary beverages, such as glasses, umbrellas, ice buckets, bottled water, clothing, hats, or travel packages. However, the value of such benefits must not exceed 5% of the recorded sales invoice of the alcoholic or sugary beverage products.