On 25 August 2025, the Ministry of Economy and Finance issued Prakas 671, which introduces updated procedures for licensing and operating Customs Bonded Warehouses in Cambodia. This new Prakas repeals the earlier Prakas 116 dated 15 February 2008, reflecting the government’s efforts to modernize customs administration, improve compliance, and align with international best practices.
Continuity in Core Principles
Prakas 671 builds on the foundational framework established by Prakas 116, maintaining consistency in the regulation of customs bonded warehouses. Both regulations classify warehouses into three types — Type A (Public), Type B (Private), and Type C (Special) — and uphold the principle of suspending duties and taxes on goods stored under customs control. They also reinforce the responsibilities of warehouse operators to maintain secure facilities, provide adequate space for customs officers, and ensure comprehensive recordkeeping and traceability of goods.
Key Changes and Comparison
The table below summarizes the major differences between the repealed Prakas 116 and the newly issued Prakas 671 (which took effect on 25 August 2025) focusing on license fees, security deposit, and storage requirements:
| Under Prakas 116 | Prakas 671 (effective 25 August 2025) | |
| License Fee | 1% of average monthly duties and taxes outstanding; no minimum specified | Higher of KHR 2 million or 1% of average monthly duties and taxes outstanding |
| Security Deposit | 5% of annual duties and taxes outstanding; amount adjustable by the General Department of Customs and Excise (“GDCE”) | Fixed cash deposit of KHR 300 million |
| Storage Duration | Up to 2 years, with possible 12-month extension | Up to 180 days, with possible 180-day extension depending on goods’ condition and GDCE’s assessment |
Prakas 671 introduces stricter financial and operational requirements for customs bonded warehouse operators. The introduction of a fixed security deposit and a minimum license fee standardizes financial obligations, while the reduction in storage duration reflects a shift toward greater inventory turnover and tighter customs control.
Businesses operating customs bonded warehouses or engaged in import-export activities are encouraged to assess their current operations and compliance procedures to ensure alignment with the new regulatory framework. If assistance is needed, DFDL stands ready to support with license applications, regulatory compliance reviews, and strategic planning.
Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd, a member of DFDL and licensed as a Cambodian tax agent under license number – TA201701018.
