Background
On February 12, 2026, the General Department of Customs and Excise of Cambodia held its annual review and planning meeting for the year 2025 under the chairmanship of Deputy Prime Minister and Minister of Economy and Finance, Dr. Aun Pornmoniroth. This high-level meeting included participation from leadership across the Ministry of Economy and Finance, Internal Audit Department, Policy Department, Tax Department, and relevant officials of the Customs and Excise Department nationwide.
Scope of Application
The meeting focused on reporting and assessing key performance outcomes of the Customs and Excise Department for the fiscal year 2025 and setting directions for continued implementation of customs and tax administration functions across Cambodia. The scope included customs revenue collection, tax compliance, and trade volume data relevant to national fiscal policy and external trade facilitation.
Key Provisions or Decisions
The General Department reported an achieved customs and tax revenue collection of 12,760.5 billion riels (approximately USD 3,181.3 million), marking a 21% increase compared to 2024 and representing 124.5% of the legally mandated 2025 financial management plan. Significant contributors to revenue growth included a 44% rise in motor vehicles and machinery imports and a 16% increase in miscellaneous goods imports.
Revenue composition by tax and duty types was as follows: value-added tax accounted for 40.5%, special tax 35.5%, customs duty 15.7%, additional tax on petroleum products 3.6%, and export duties and other fees 4.8%. By commodity groups relative to total revenue, motor vehicles and machinery imports contributed 36.8%, miscellaneous goods 32.6%, fuel and energy 22.7%, and construction materials and other fees 7.9%.
Trade volume data indicated an import value totaling USD 33,882.2 million, an 18.7% increase over the previous year, with key import items including telecommunication equipment, motor vehicles and machinery, textile raw materials, industrial raw materials, investment project machinery, construction equipment, chemicals, consumer goods, and assorted miscellaneous goods. Export volume reached USD 30,426.1 million, increasing by 14.6% compared to 2024.
Implications for Investors, Businesses, or Compliance
The report provides empirical data on customs revenue trends, tax structure, and trade flows critical for businesses engaged in import-export activities in Cambodia. Understanding shifts in revenue composition and trade volumes informs compliance requirements, fiscal planning, and investment decisions within the customs regulatory environment.
Official Source
Reported by the General Department of Customs and Excise Cambodia, official Facebook post dated February 12, 2026: source link.
