Cambodia’s arrival customs guidance is published by the airport operator, not a ministry. It is built around two value thresholds, US$100 and US$300, which decide whether you owe anything and which form you fill in.
US$100: duty and tax
The published rule is: “Goods worth the equivalent to or greater than US$100 shall be subjected to pay customs duties and taxes.” At $100 or more, duty and tax apply. The page does not say separately that everything under $100 is duty-free, and it does not say duty applies below that figure.
US$300: which form
- Over $300: “If the customs value of goods is in excess of US$300, they must be declared in the Customs Declaration Form.”
- Under $300: “If it is less than US$300, the goods must be declared in the Non-commercial Customs Declaration Form.”
Temporary imports
Goods you bring in and take out again need sign-off in advance: “Temporary imported goods are required to be authorized before the importation by the General Department of Customs and Excise.” You cannot arrange it at the counter on arrival.
Currency
Foreign currency has no cap, but large sums must be declared: “Import of foreign currencies to Cambodia is not limited, although declaration is required for the sums of over US$10,000.00 (ten thousand US dollars) or the equivalent in a foreign currency.”
Prohibited goods and weapons
Prohibited goods can still be imported with the right paperwork: “The importation of prohibited goods must be accompanied by a valid license issued in advance by the relevant authorities and an import permit by the General Department of Customs and Excise.”
Weapons, explosives, ammunition and military equipment sit in a stricter tier that needs a different authority’s licence: “strictly prohibited weapons, explosives and ammunition, and other military equipment must be escorted with a valid license from the Ministry of Interior or the Ministry of National Defense and an import permit from the General Department of Customs and Excise.”
Alcohol and tobacco allowances are not published
The page states no duty-free allowance for alcohol, tobacco or cigarettes, which is the figure most travellers want before they land. It gives value thresholds and permits, not personal allowances. If you are carrying alcohol or tobacco, confirm the limit with Cambodian customs before you fly.