Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Cambodian officials allow the following entry to the country as
document shipments:
- Airline tickets
- Bids
- Blueprints
- Business cards
- Cash letters
- Charts
- Graphs
- Manuscripts
- Negotiable bonds and drafts
- Newsletters
- Proposals
- Specifications sheets
- Travellers cheques
- Visa applications
Cambodia places restrictions on certain documents as shown below:
| Document Type | Restriction |
|---|
| Advertising literature | Maximum of 10 pieces per shipment weighing no more than 1 kg |
| Annual reports | 10 pieces per shipment maximum with a weight of no more than 1
kg |
| Brochures | Shipment weight a maximum of 1 kg; no more than 10 pieces in
the parcel |
| Calendars | Parcel weight a maximum of 1 kg |
| Cheques | Only if they are cancelled (may be personal or commercial) |
| Computer print-outs | Maximum shipment weight of 2 kg, and content must deemed to be
safe for Cambodian security and society |
| Diaries | Shipment must weigh no more than 1 kg |
| Drawings | Maximum shipment weight of 2 kg |
| Envelopes & stationery | Must be blank |
| Forms | Must be blank and shipment weight a maximum of 2 kg |
| Greeting cards & invitations | Shipment weight a maximum of 2 kg |
| Intercompany mail | Maximum of 10 pieces and parcel weight of 1 kg or less |
| Pamphlets & price lists | Maximum shipment weight of 1 kg |
| Sepia drawings | Parcel weight a maximum of 1 kg |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Gift shipments to Cambodia from Canada will incur duties and taxes
regardless of the value of the gift.
Shipments from Individual-to-Individual
A gift shipment to an individual in Cambodia from an individual in
Canada will be liable to duties and taxes no matter the value of the
shipment.
Shipments from Business-to-Business
Gift shipments from a business in Canada to a business in Cambodia
will be charged taxes and duty. There are no value thresholds for
gifts.
Shipments from Business-to-Individual
A gift shipped to an individual in Cambodia from a business in Canada
will incur duty and taxes. This occurs at any value of gift; there are
no thresholds or de minimis values on gifts.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Sinn Sisamouth
St. 113
Boeung Keng Kang III
Phnom Penh 12304
Cambodia
Phone: +855 23 665 5395 | Carrier tracking number: 736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $79.99
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If you are shipping multiple gifts in one parcel, ensure that each
gift is tagged and wrapped separately. Also, all gifts in the parcel
will incur duty and taxes.
Sample Commercial Invoice for Gifts
| Ship To | Invoice |
|---|
Sinn Sisamouth
St. 113
Boeung Keng Kang III
Phnom Penh 12304
Cambodia
Phone: +855 23 665 5395 | Carrier tracking number: 736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
| 1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Gifts
Contact Name: James Smith
| Total Invoice Amount: $89.98
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
https://origin-www.canadapost.ca/cpc/en/support/personal/international-destination-details.page?countrycode=kh
Personal effects shipped to Cambodia may enter the country exempt from
duty and taxes. The shipper must be in Cambodia when the goods arrive.
Duty and tax exemption on personal effects may be claimed by Canadians
moving to Cambodia to work for a registered company and Cambodians
returning home to live permanently.
Personal effects must be used items and include:
- Household goods like furniture
- Clothing and footwear
- Personal belongings
- Dry foodstuffs
Moving Temporarily
Students
There is no information at this time regarding students moving
temporarily to Cambodia to study and bringing their personal effects
with them.
Non-students
Canadians moving temporarily to Cambodia to work may enter the country
with their personal effects exempt from duty and taxes. Be aware that
the shipper must be present in Cambodia at the time the shipment
arrives in the country.
NOTE:
The shipper must be working
for a company registered in Cambodia to be eligible for the exemption.
Personal effects include used goods like:
- Shoes and clothing
- Personal items
- Furniture, equipment, and supplies for a household (e.g. dried
foods)
Moving Permanently
Cambodian nationals returning to their country to live permanently may
ship their personal effects exempt from duty and taxes.
Used personal effects are any items that are required for maintaining
a household and are items such as:
- Household goods like furniture
- Clothing and footwear
- Personal belongings
- Dried foodstuffs
NOTE:
The shipper must be in
Cambodia when the shipment arrives.
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Commercial invoice must clearly indicate 'Personal Effects' (see sample)
- A detailed description of each item is provided
- Paperwork sent to Cambodian officials must be on company letterhead
and signed by appropriate official
- Documents should arrive in Cambodia ten working days ahead of the
shipment
Sources:
http://v1.customs.gov.kh/customs-procedures/businesstraders-3/goods-under-exemption-of-import-duties/
https://www.fidi.org/sites/default/files/public/2020-03/M_Svcs_Customsregulation_Cambodia.pdf
Sample Commercial Invoice for Personal Effects
| Ship To | Invoice |
|---|
Sinn Sisamouth
St. 113
Boeung Keng Kang III
Phnom Penh 12304
Cambodia
Phone: +855 23 665 5395 | Carrier tracking number: 736534736
General Description:
Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
| 1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Personal Effects
Contact Name: James Smith
| Total Invoice Amount: $678.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
There is limited information available at this time regarding shipping
foodstuffs to Cambodia from Canada.
You May Ship
Do Not Ship
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To | Invoice |
|---|
Sinn Sisamouth
St. 113
Boeung Keng Kang III
Phnom Penh 12304
Cambodia
Phone: +855 23 665 5395 | Carrier tracking number: 736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent / Sold
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Commercial samples are shipped to demonstrate products and encourage
sales.
Providing samples are shipped in very small quantities, they may enter
Cambodia tax free. Large quantities of samples will incur an
importation tax.
Samples may include items such as:
- Materials used to construct and decorate a display booth
- Machinery, equipment, and goods exhibited at a meeting or trade fair
Commercial samples imported as a temporary import may not be leant or
hired out, sold or removed from the venue where they are being
displayed.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
http://v1.customs.gov.kh/customs-procedures/businesstraders-3/temporary-admission-2/
Sample Commercial Invoice for Commercial Sample
| Ship To | Invoice |
|---|
Sinn Sisamouth
St. 113
Boeung Keng Kang III
Phnom Penh 12304
Cambodia
Phone: +855 23 665 5395 | Carrier tracking number: 736534736
General Description:
Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Commercial Sample
Contact Name: James Smith
| Total Invoice Amount: $20.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising material may enter Cambodia as a temporary admission, and
as a result be admitted duty-free.
Advertising material may include printed material such as brochures as
well as recordings of images and sounds.
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- Provide details of the type of goods, quantity, purpose of entry, and value
Sources:
https://www.cambodiantr.gov.kh/kcfinder/upload/files/Prakas%20No.%20928%20Temporary%20Importation%20Under%20the%20Temporary%20Admission%20-%20EN.pdf
Sample Commercial Invoice for Promotional Material
| Ship To | Invoice |
|---|
Sinn Sisamouth
St. 113
Boeung Keng Kang III
Phnom Penh 12304
Cambodia
Phone: +855 23 665 5395 | Carrier tracking number: 736534736
General Description:
Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Promotional Material
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods shipped to Cambodia for repair will be given partial duty and
tax relief.
Items Under Warranty
No GST will be charged for equipment and items under warranty that are
repaired in Cambodia and returned to Canada.
Items No Longer Under Warranty
Goods no longer under warranty that have been repaired in Canada will
incur duty and GST, including on any parts used to effect the repair.
Sending Product for Repair to Cambodia
Equipment shipped to Cambodia for repair are entitled to a partial tax
and duty exemption.
Returning Repaired Product to Cambodia
Equipment repaired in Canada will incur GST and duty if the item was
no longer under warranty. However, items under warranty will be exempt
from GST.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Cambodia or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
http://v1.customs.gov.kh/customs-procedures/businesstraders-3/goods-under-exemption-of-import-duties/
Sample Commercial Invoice for Warranty Repair
| Ship To | Invoice |
|---|
Sinn Sisamouth
St. 113
Boeung Keng Kang III
Phnom Penh 12304
Cambodia
Phone: +855 23 665 5395 | Carrier tracking number: 736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Warranty Repair
Contact Name: James Smith
| Total Invoice Amount: $163.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods shipped to Cambodia as a temporary import may enter the country
either partially or totally exempt from duty and taxes* providing:
- They are re-exported within 1 year of entry
- The goods are for demonstration or display
- They are imported in reasonable quantities vis-a-vis the size of the
event
*Security must be provided, which will be returned when the items
leave Cambodia.
The goods must be imported for an identifiable purpose and are to
remain unchanged during their stay in Cambodia.
NOTE:
The time limit may be
extended by customs if a written request is submitted before the
expiration date.
Items allowed temporary entry include:
- Goods to be displayed at an exhibition, trade fair, or meeting
- Commercial samples included as part of a commercial transaction, but
are not sold or purchased as part of the transaction
ATA Carnets
Cambodia does not recognise ATA Carnets for temporary imports.
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
http://v1.customs.gov.kh/customs-procedures/businesstraders-3/temporary-admission-2/
https://www.cambodiantr.gov.kh/kcfinder/upload/files/Prakas%20No.%20928%20Temporary%20Importation%20Under%20the%20Temporary%20Admission%20-%20EN.pdf
Sample Commercial Invoice for Temporary Imports
| Ship To | Invoice |
|---|
Sinn Sisamouth
St. 113
Boeung Keng Kang III
Phnom Penh 12304
Cambodia
Phone: +855 23 665 5395 | Carrier tracking number: 736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Temporary Imports
Contact Name: James Smith
| Total Invoice Amount: $1032.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Goods sold to someone in Cambodia will require a commercial invoice
whether or not they incur duty or taxes. Shipments of $50 USD or less
(about $60 CAD) will be exempt from duty and VAT.
Occasional Shipper
If you are an occasional shipper of sold goods to Cambodia, for
example through eBay, you must complete a commercial invoice even if
the goods are exempt from duty and taxes.
The duty and tax threshold for shipments is $50 USD (about $60 CAD),
which means for shipments valued less than this, they will not incur
duty or VAT.
Regular shipper
If you are a regular shipper of sold goods to Cambodia, we recommend
that you employ the services of a licenced Cambodian customs broker.
Sources:
http://ibccambodia.com/wp-content/uploads/2019/09/Handbook-on-Customs-Clearance-EN-Final.pdf
http://v1.customs.gov.kh/customs-procedures/other-procedures/small-size-trade/ Sample Commercial Invoice for Permanent/Sold Goods
| Ship To | Invoice |
|---|
Sinn Sisamouth
St. 113
Boeung Keng Kang III
Phnom Penh 12304
Cambodia
Phone: +855 23 665 5395 | Carrier tracking number: 736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926
Customs Broker: UPS
Date: 28 May 2023 |
| QTY | Description of Goods | C/O | SubTotal |
|---|
| 15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None
Total number of packages: 1
Reason for export: Permanent/Sold
Contact Name: James Smith
| Total Invoice Amount: $1980.00
Total Weight: 10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
