Cambodia: Technical Assistance Report-Scoping the FY2026 Workplan for the General Department of Customs and Excise

This technical assistance report summarizes the findings from the IMF Fiscal Affairs Department’s September 2025 mission to Phnom Penh, aimed at renewing engagement with the General Department of Customs and Excise (GDCE) and shaping the FY2026 capacity development workplan. Against the backdrop of Cambodia’s moderating economic outlook, with growth expected to ease to 4.8 percent in 2025, the GDCE is pursuing an ambitious modernization agenda aligned with its 2024–2028 Customs Reform and Modernization Strategy. Discussions with senior officials identified several priority areas essential to strengthening revenue mobilization, trade facilitation, and compliance. Key FY2026 priorities include revising the Customs Law to align with international standards, enhancing eCommerce regulation and digital clearance systems, improving Special Economic Zone (SEZ) oversight, and strengthening anti fraud and investigation capabilities to combat trade based money laundering. Additional needs include updating post clearance audit practices, improving risk management approaches, and undertaking a mid cycle review of the GDCE’s reform strategy. While GDCE plans to independently advance its ASYCUDA and broader IT modernization agenda, it seeks technical assistance in several other high impact areas. Development partners including JICA, ADB, and the World Bank continue to play a central role in supporting Cambodia’s customs and revenue initiatives. Strong coordination among partners remains critical to avoiding duplication and ensuring a coherent, strategically aligned support package. The report outlines proposed FY2026 activities and underscores GDCE’s commitment to confirming priorities and finalizing planning steps to advance its modernization objectives.