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The CDC (Council for the Development of Cambodia) must consult and obtain the approval of the Council of Ministers for investment projects with the following characteristics: a) capital investment of US$50 million or more; b) politically sensitive investment with significant impact on the public interest or the environment; c) exploration and exploitation of mineral and natural resources; d) long-term development strategy; and e) build-own-transfer (BOT), build-own-operate-transfer (BOOT), build-own-operate (BOO), or build-lease-transfer (BLT) schemes. Projects with capital of under US$2 million can be approved by Provincial Municipal Investment Subcommittees. (...)

Cambodia prohibits or restricts the import of certain goods on the grounds of: protection of national security; protection of public order and standards of decency and morality; protection of human, animal or plant life or health; protection of national treasures of artistic, historic or archaeological value; conservation of natural resources; compliance with the provisions of any legislation of the Kingdom of Cambodia; and the fulfilment of obligations under the UN Charter.

Sub-decree No. 209/ANK/BK of 2007 (prohibited and restricted goods list) and No. 208/ANK/BK of 2011 identifies 1,537 tariff lines that are subject to import prohibition or licensing. Sub-decree No. 47/ANK/BK of 2005 on Ozone Depleting Substances (ODS) regulates the use, import and export of ODS within the country. In addition, Sub-decree No. 16/ANK/BK of 2016 on the Management of Electronic and Electrical Equipment Waste stated that used electronic and electrical equipment were to be considered prohibited goods, however the import and export of such goods required permission from the Ministry of Environment (MOE). Sub-decree No. 36 ANK/BK of 1999 on Solid Waste Management prohibits the importation of solid and hazardous waste. Currently Cambodia prohibits the commercial importation of narcotics; psychotropic substances and their precursors, ODS (except HCFCs), toxic waste and poisonous chemicals, and substances and certain pesticides in accordance with toxicity classification by the WHO. Additional government regulations also prohibit the importation of used computers and spare parts, household waste, right-hand drive vehicles and goods that infringe on intellectual property rights.

(...) A separate import licence is required for each import transaction. The system is used to restrict the import of individual wild plants and wildlife that carry a high risk of spreading disease as well as to help manage forest resources in the region and globally.

Fish and fishery products (Section 4.1.5.4) are subject to non-automatic licensing. Quotas are administered by the Fisheries Administration. The authorities state that the licensing is in place to ensure protection of bio diversity, and to protect human health.

For fish and fishery products, quotas are determined according to demand and supply conditions and government policies on dangerous species and environmental management. Quotas are determined on an annual basis. There is no official application form. A request for a licence must include information on the quantity and species of fish to be imported, the period during which the importation will take place, the country of origin and the exporting firm. The applicant must also submit a health certificate from the exporting country. In addition, a licence issued by the CITES Management Authority of the exporting country for endangered fishery products and a quality control certificate in fishery pathology issued by the exporting country are also required. Licensing applications are considered by the Fisheries Administration only and may take up to four weeks to be approved. However, if laboratory tests are necessary, the time period could be longer. All firms registered to do business in Cambodia are eligible to apply for an import licence. Licences are issued mainly on the basis of past performance, and approved quotas cannot be carried over from one year to the next. Licences are valid from 1 week to 6 months depending on the request of the importer, the quantity requested, and actual estimation of the transportation period. The fee for the licence is dependent on the species of fish and the quantity to be imported. A small part of the fee is paid in advance and is non-refundable. This covers routine administrative costs and any laboratory test charges. Furthermore, there is also a small penalty to discourage repeated non utilization.

Under the provisions of Sub-decree No. 209/ANK/BK of 2007 (prohibited and restricted goods list) and No. 208/ANK/BK of 2011, Cambodia restricts and prohibits the export of certain goods. Exports of antiques, certain narcotic and psychotropic substances and their precursors, toxic materials, hazardous waste, ozone depleting substances, except hydrofluorocarbons (HCFCs), certain logs, precious stones and metals and weapons is prohibited in the interest of, inter alia: protecting national security, protecting public order, decency and standards of morality, protecting the environment, conserving Cambodian heritage and protection of human, animal and plant life and health. Prohibitions also apply to any fish species mentioned on the CITES list of endangered species as provided for in Sub decree No. 123 (2009).

Exports of certain products are subject to export licences, certificates and permission letters (Table 3.7). Exports of unprocessed rubber, processed wood and non-timber forest products require an export licence (for environmental reasons). The application procedure for such licences has not changed since the last review. The exporter must submit an application to the Ministry of Agriculture, Forestry and Fisheries (MAFF, along with the usual supporting documentation (invoice, bill of lading, etc.) and documentary evidence that the products are from legal sources. The Forestry Administration examines the application and makes a recommendation to MAFF, which in turn makes a recommendation to the cabinet of the Council of Ministers, which grants an export quota to the applicant. The quota is valid for one year, and may be renewed. After receiving a quota, the applicant may apply for an export licence from the Ministry of Commerce. A licence is required for each export transaction within the quota. The export licence is made out to the Forestry Administration, which is the sole entity authorized to export wood and wood products, and which exports the goods on behalf of the applicant. The applicant must also secure a transportation permit from the Forestry Administration to transport goods to export points. Applications for certificates and permits must be made directly to the relevant ministries.

Table 3.7 Export licences, permits, and certificates
Type of goods Documentation Government authority
(...)
Processed wood and non-timber forest products - Export licence (valid 60 days)
- Permit letter - Ministry of Commerce
- Ministry of Agriculture, Forestry and Fisheries
- Council of Ministers
(...)
Live animals - Animal health or CITES certificate (valid 5 years) - Ministry of Agriculture, Forestry and Fisheries
(...)

Table 3.10 Incentives under the Law on Investment
Profit tax
(...)
Tax incentives
1. Sectors, geographical areas, and labour qualified for incentives Pioneer or high-tech, job creation, export, tourism, agri- and processing, infrastructure, energy, rural development, environment, and SEZ
(...)