The government’s customs revenue in 2025 increased by 21% over the previous year. The growth was attributed to a significant rise in imports of key goods, especially vehicles and machinery, according to the General Department of Customs and Excise (GDCE).
The department reported that in 2025, the total collection of taxes and duties was 12,760.5 billion riel (equivalent to $3.181 billion), an increase of about 21% compared to 2024 and equal to approximately 124.5% of the target set by the Law on Financial Management for 2025.
“The key factors contributing to the increase in revenue collection in 2025 were the rise in imports of vehicles and machinery, which generated 44% revenue growth, and miscellaneous goods, which saw revenue growth of 16%,” said a GDCE statement.
According to the GDCE, Value Added Tax (VAT) accounted for about 40.5%, excise tax 35.5%, customs duties 15.7%, additional tax on petroleum products 3.6%, and export duties and other fees, about 4.8%.
In terms of revenue by commodity group compared to total revenue, vehicles and machinery accounted for about 36.8%, miscellaneous goods 32.6%, fuel and energy 22.7%, and construction materials and other fees about 7.9%.
“The key factors contributing to the increase in revenue collection in 2025 were the rise in imports of vehicles and machinery, which generated 44% revenue growth, and miscellaneous goods, which saw revenue growth of 16%,” said GDCE director-general Kun Nhim, as he addressed the department’s February 12 annual review meeting.
He added that alongside the positive revenue performance, GDCE also achieved significant progress in other key areas.
A GDCE statement listed them as: 1. Digitalisation of procedures, 2 Implementation of trade facilitation measures for highly compliant businesses, 3. Strengthening of customs technical work, 4. Prevention and suppression of tax evasion and law enforcement, 5. Cooperation with the private sector and relevant institutions, 6. Audit and risk management, 7. International cooperation in customs affairs, 8. Participation in drafting related laws and regulations, and Human resource and institutional development.
Minister of Economy and Finance Aun Pornmoniroth, who attended the meeting, praised the efforts of customs officials at all levels in achieving strong results in revenue collection and other operational areas, despite facing several challenges.
The challenges included the closure of the Cambodia–Thailand land border in mid-2025, heightened global geopolitical and geo-economic uncertainties, the US announcement of retaliatory tariffs in early Q2 2025, the prolonged Russia–Ukraine war and other geopolitical tensions.
The meeting also outlined plans for 2026. To enhance efficiency, Pornmoniroth provided key directives for implementation in 2026.
They included intensified efforts to combat tax evasion and the importation of prohibited goods, strengthened compliance with rules of origin for exports, continued digital transformation of customs operations with a vision toward full automation and increasing the number of Authorized Economic Operators (AEOs).
He also called for continued implementation of government measures, especially those related to trade facilitation and improving the investment climate, strengthening the effectiveness of incentive mechanisms for Qualified Investment Projects (QIPs) and enhancing operational efficiency and governance.
According to the “Budget in Brief Fiscal Year 2026”, the government aims to collect 32,747 billion riel (approximately $8.18 billion) in revenue in 2026, of which customs taxes and duties are projected at 12,049 billion riel (about $3.01 billion).
