During an annual review meeting held on Thursday morning, February 12, 2026, His Excellency Dr. Kun Nhim, Minister Delegate to the Prime Minister and Director General of the GDCE, revealed that Cambodia’s imports reached $33,882.2 million, marking an 18.7% increase over the previous year. Exports followed a similar upward trajectory, totaling $30,426.1 million, which represents a 14.6% rise compared to 2024.

The detailed trade data highlights a robust shift in Cambodia’s industrial output and economic structure. While traditional garment exports grew by 16.4%, non-garment investment products—including automotive tires, electronic components, wiring harnesses, and furniture—surged by 20.1%, signaling a successful diversification of the nation’s manufacturing base.

However, the agricultural sector faced notable headwinds, with exports of staples such as rice, cashew nuts, rubber, and potatoes seeing a 4.4% decline. On the import side, the influx of goods was dominated by metal products, vehicles, textile and industrial raw materials, and machinery for investment projects.

Deputy Prime Minister and Minister of Economy and Finance, His Excellency Professor Aun Pornmonirath, lauded the GDCE for maintaining strong revenue collection despite a series of external challenges. The Deputy Prime Minister noted that the 2025 fiscal year was marked by acute uncertainty in the global geopolitical and geo-economic situation.

This included the closure of the Cambodia-Thailand land border starting in mid-2025, the announcement of retaliatory tariffs by the United States in the second quarter, and the ongoing global disruptions caused by the prolonged Russia-Ukraine war.

In response to these challenges, the Royal Government has laid out a strategic vision for 2026 focused on modernization, integrity, and efficiency. Professor Aun Pornmonirath issued several key directives to improve the investment climate, including a mandate to transition the Cambodian Customs Administration toward a fully digital, automated system.

Other priorities for the coming year include intensifying efforts to combat tax evasion, strengthening compliance with rules of origin for exported products, and expanding the Authorized Economic Operator program to facilitate smoother trade for compliant companies.

The Ministry of Economy and Finance reaffirmed its commitment to supporting these reforms, aiming to ensure that Cambodia remains a competitive hub for international trade. The government plans to continue implementing incentive mechanisms for Qualified Investment Projects while promoting better governance and responsibility among customs officials at all levels to navigate the complex global economic landscape ahead.

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Two institutions are responsible for tax collection in the Kingdom. The General Department of Taxation (GDT) collects internal taxes, including income tax, salary tax, value-added tax, and property tax.

The General Department of Customs and Excise of Cambodia (GDCE), meanwhile, is responsible for collecting taxes on goods entering and leaving the country.

According to a GDCE report released at a press conference on Tuesday, the department collected US$3.2 billion in 2025, exceeding the target set under the budget law by 24.5 percent.

Minister Delegate to the Prime Minister and GDCE Director-General H.E. Kun Nhim said the amount of tax revenue collected by the GDCE in 2025 was comparable to that of 2019, a year marked by strong economic performance in both investment and trade.

At the same time, the GDT collected more than US$3.5 billion in tax revenue in 2025, representing an increase of over 3.25 percent from US$3.46 billion in 2024.

Overall tax revenue collection reached 100.23 percent of the amount planned for 2025, the report noted.

According to the Law on Finance for Management 2026, fiscal revenue is projected to account for the largest share of total government revenue, amounting to KHR 25,341,342 million (over US$6.3 billion), reflecting the government’s continued reliance on tax and customs collections as the backbone of public finances.

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According to a report from the General Department of Customs and Excise of Cambodia, the United States remained the Kingdom’s largest export market, with a total value of US$8.3 billion, up 23.2 percent year-on-year.

Vietnam ranked second with exports worth US$2.7 billion, an increase of 11.5 percent, followed by China and Japan, each absorbing more than US$1 billion. Spain was another major destination, importing approximately US$770 million worth of Cambodian products.

Other key markets included the United Kingdom, Thailand, France, Belgium, Italy, South Korea, Mexico, and Australia.

The country’s main export products were garments, travel goods, footwear, cereals, rubber, furniture, electrical machinery and equipment, parts of electrical equipment, and fruits.

During the same period, Cambodia imported US$21.96 billion worth of goods from its trading partners, up 16.2 percent compared to last year.

This brought the Kingdom’s total trade volume to US$42.15 billion, representing a year-on-year growth of 15.5 percent.

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The goal is to develop new measures that will enhance the nation’s competitiveness and make it more attractive to investors.

On Monday, H.E. Chea Vuthy, Secretary General of the CDC’s Cambodian Investment Board, met with H.E Dr. Kun Nhem, Director General of the GDCE. The meeting focused on strengthening compliance for importing production inputs for export-qualified projects.

Previously, the two institutions encountered a number of problems with this process. The meeting served as a platform for officials to discuss these issues and work on creating more appropriate mechanisms and Standard Operating Procedures (SOPs).

This collaboration is intended to make the import process more efficient and address the challenges faced by investors. The results of the meeting will be presented to the leaders of both institutions for guidance, with the aim of ensuring Cambodia remains a competitive and welcoming environment for both new and existing investments.

On the same day, in a separate meeting also chaired by H.E. Chea Vuthy, the Cambodia Investment Committee of the CDC reviewed and approved 13 new investment projects. These projects, with a total capital of approximately $99 million, are expected to create about 5,500 jobs.

The new investments span 11 industrial sectors, including the assembly of automobiles, the production of equipment for tow trucks and accessories, the production of car accessories and decoration materials, and the production of electrical lighting, decorative electrical equipment, and all kinds of electrical accessories.

Additional sectors include the production of Christmas trees, Christmas tree decorations and accessories, all kinds of furniture, cardboard, sponges, plastic bags, adhesive tapes, and marker paper, as well as two agro-industrial projects, specifically a rubber processing factory.

The approved projects are located in Phnom Penh, Kandal Province, Takeo Province, Kampong Speu Province, Kampong Chhnang Province, and Tbong Khmum Province.

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The report on the tax revenue collection was shared in a meeting held on July 11 under the chairmanship of GDCE Director General H.E. Kun Nhim.

“This revenue is estimated to be approximately 58.6 percent of the 2025 financial management plan,” read the report.

H.E. Kun Nhim cited some major challenges including the increasing scope and complexity of free trade agreement implementation, the rise of domestic production instead of imports, broader tax and duty incentives to attract investment, the increasing population of small-cylinder and electric vehicles, and the continued development of new and more sophisticated tax evasion activities.

The country has two institutions responsible for collecting taxes: One is the General Department of Taxation (GDT), which focuses on interior taxes such as income tax, salary tax, value-added tax, and property tax, and the other is the General Department of Customs and Excise.

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According to data from the Ministry of Economy and Finance’s General Department of Customs and Excise (GDCE), from January to July 2024, Cambodia exported some US$2.2 billion worth of goods to Vietnam, while her imports from this neighboring country were valued at US$2.4 billion.

This represents an increase of 37.7 percent and 12.9 percent respectively compared to the same period last year, the GDCE added.

Cambodia’s major exports to Vietnam included garments and fabric accessories, electrical machinery and equipment, rubber and rubber products, agricultural products, etc.

At the same time, the Kingdom imported refined products, electrical machinery and equipment and their parts, short man-made fibers, and so on from Vietnam.

During the first seven months, Cambodia’s total exports to international markets rose by 14 percent to US$14.7 billion. The country’s main trading partners in the said period were the United States of America (US$5.5 billion, up 6.4 percent), China (US$975 million, up 19.7 percent), and Japan (over US$764 million, up 16.7 percent). AKP

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The country has two institutions responsible for collecting taxes, namely the General Department of Customs and Excise (GDCE), which collects taxes on goods entering and leaving the country, and the General Department of Taxation (GDT), which focuses on interior taxes such as income tax, salary tax, value added tax, and property tax. Both are under the Ministry of Economy and Finance.

The ministry said in the report that GDT made US$1,710 million as tax income, or 48 percent of the yearly target, while GDCE earned US$1,199 million, or 44 percent of the set target.

“Tax and customs revenue collection throughout 2024 could reach more than US$5 billion, or 85.5 percent of the 2024 financial plan because the income tax collected in the first half of 2024 did not meet the target,” the ministry explained.

The target set for tax and customs income in 2024 is more than US$6.2 billion.

In 2023, GDT collected US$3,600 million in tax revenue, representing 101.13 percent of the 2023 plan, whereas GDCE made about US$2,288 million, or 82.4 percent of the plan.

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The figures were released here on July 24 in a meeting chaired by H.E. Aun Pornmoniroth, Deputy Prime Minister and Minister of Economy and Finance.

H.E. Aun Pornmoniroth highly value the achievement of the GDT. “The tax income collection has been made with good performance in the first six months of this year despite difficulties due to risks, uncertainty of the global economy and politics,” he said.

The country has two institutions responsible for collecting taxes. One is the General Department of Taxation (GDT), which focuses on interior taxes such as income tax, salary tax, value added tax, and property tax, and the other is the General Department of Customs and Excise (GDCE), which collects taxes on goods entering and leaving the country.

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This 3-day event, held from September 18th to 20th, 2024, in Long Beach, California, is designed to foster new business relationships and propel Cambodian companies into the US market.

This year’s summit offers a dynamic platform for Cambodian businesses across various sectors to connect with pre-selected US counterparts through targeted matchmaking sessions, networking events, and workshops on navigating US business regulations and establishing partnerships.

The United States represents a vast and lucrative market for Cambodian businesses. The summit provides a direct line to US companies, opening doors for mutually beneficial partnerships and propelling Cambodian products and services onto the American stage.

Last year’s successful trade mission to Long Beach laid the groundwork for deeper US-Cambodia business ties. This year’s summit expands on that success by focusing on broader business matchmaking, fostering connections that can benefit a wider range of Cambodian companies.

This year, IDI (ID Investors Association) hit another level by reaching out to buyers to select Cambodian products to sell in the US market, and there are companies that have partnered with IDI to continue searching for markets for Cambodian products. IDI is also collaborating with the US side to apply for import licenses.

US Remains Top Destination for Cambodian Exports.

According to data released by the General Department of Customs and Excise (GDCE) earlier this month, Cambodia’s exports surged in the first half of 2024, reaching US$12.29 billion, a 12.6% increase compared to the same period last year. The United States remained the top destination for Cambodian exports.

The United States remained the top destination for Cambodian exports, accounting for US$4.4 billion. Vietnam and China followed closely behind with US$2 billion and US$814 million respectively.

This is your chance to connect with potential US partners and unlock new growth opportunities for your Cambodian business. For further details and swift registration, reach out to Mr. Van Ratana at 092 785 585 via Telegram or Phone Call. The application deadline is set for August 10th, 2024.

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However, imports also rose by 12.8% to US$13.8 billion during the same period. Total trade between Cambodia and its partners reached US$26.1 billion, reflecting a 12.7% year-on-year growth.

The Ministry of Commerce attributed the export growth to free trade agreements like the Cambodia-China Free Trade Agreement and the Regional Comprehensive Economic Partnership (RCEP).

Despite global challenges like war and weakening purchasing power, Cambodia managed to maintain high order volumes overall. While there were declines in some export items, these were offset by increases in others.

The United States remained the top destination for Cambodian exports, accounting for US$4.4 billion. Vietnam and China followed closely behind with US$2 billion and US$814 million respectively.

Cambodia’s main exports include garments, machinery, electrical equipment, footwear, leather goods, grains, furniture, rubber, fruits, vegetables, pearls, toys, and textiles. The garment, footwear, and travel goods industry remains the country’s leading source of foreign income.

Cambodia primarily imports medicines, supplements, consumables, food, and beverages.

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