Cambodia’s arrival customs guidance, published by the airport operator rather than a ministry, is built almost entirely around value thresholds — what something is worth decides which form you fill in, and whether you owe anything at all.
The value line: US$100
The published rule is direct: “Goods worth the equivalent to or greater than US$100 shall be subjected to pay customs duties and taxes.” The threshold runs one direction — at $100 or more, duty and tax apply. The page doesn’t separately state that everything under $100 is automatically duty-free; it simply doesn’t say duty applies below that figure.
Which form you use depends on a second threshold: US$300
Above $100, a second value line decides your paperwork. Goods valued over $300 go on the standard Customs Declaration Form: “If the customs value of goods is in excess of US$300, they must be declared in the Customs Declaration Form.” At $300 or under, it’s a different form: “If it is less than US$300, the goods must be declared in the Non-commercial Customs Declaration Form.”
Bringing something in temporarily
If you’re planning to bring goods into Cambodia and take them out again, that’s a separate process requiring sign-off in advance: “Temporary imported goods are required to be authorized before the importation by the General Department of Customs and Excise.” This isn’t something you arrange at the counter on arrival — the authorization comes first.
Currency: no limit on the amount, but a hard line on declaring it
Cambodia places no cap on how much foreign currency you can bring in. The declaration obligation is what matters: “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 a stricter tier for weapons
Prohibited goods aren’t a flat no — they can 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 of their own, needing sign-off from a different authority entirely: “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.”
No duty-free alcohol or tobacco allowance is published
This page never states a duty-free allowance for alcohol, tobacco or cigarettes — the numbers most travelers actually want before they land. It’s published by Cambodia Airports as arrival guidance, not by the customs ministry’s own tariff schedule, which may be why the figures it gives are about value thresholds and permits rather than personal allowances. If you’re carrying alcohol or tobacco, this source doesn’t tell you how much you can bring in duty-free — confirm that with Cambodian customs directly before you fly.