Issued by the General Administration of Customs of the People’s Republic of China on September 11, 2026 (Announcement [2026] No. 138)
Effective: September 15, 2026
The Arrangement between the General Administration of Customs of the People’s Republic of China and the General Department of Customs and Excise of Cambodia on the Mutual Recognition of the Enterprise Credit Management System of China Customs and the Authorized Economic Operator Program of Cambodia Customs (hereinafter referred to as the “Mutual Recognition Arrangement”) shall be formally implemented as of September 15, 2026. The relevant matters are hereby announced as follows:
1. Under the Mutual Recognition Arrangement, China Customs and Cambodia Customs shall mutually recognize each other’s Authorized Economic Operators (AEOs). Cambodia Customs recognizes the Advanced Certified Enterprises of China Customs as mutually recognized AEO enterprises, and China Customs recognizes the enterprises certified under the AEO program of Cambodia Customs as mutually recognized AEO enterprises.
2. In the clearance of imported goods, China Customs and Cambodia Customs shall provide the following facilitation measures to mutually recognized AEO enterprises: application of a lower rate of import inspection; priority inspection for goods requiring physical examination; designation of a customs liaison officer responsible for communicating and resolving issues encountered by AEO enterprises during customs clearance; and, following the recovery of major infrastructure from trade disruptions, endeavoring to the greatest extent possible to provide expedited clearance for goods imported from the AEO enterprises of the other side.
3. When the Advanced Certified Enterprises of China export goods to Cambodia, they shall communicate their AEO code (AEOCN plus the subject identification code in positions 9 through 17 of the Unified Social Credit Code, for example, AEOCN123456789) to the Cambodian importer, who shall declare it in accordance with the regulations of Cambodia Customs; Cambodia Customs shall verify the AEO status of the Chinese enterprise and grant the relevant facilitation measures.
4. When Chinese enterprises import goods from AEO enterprises of Cambodia, they shall enter the AEO enterprise code of Cambodia respectively in the field of “Code of the Overseas Consignor” under the column of “Overseas Consignor” of the import declaration form and in the field of “AEO Enterprise Code of the Consignor” of the cargo manifest for water and air transport. The code shall be entered in the format of “country code (KH) plus the 7-digit enterprise code”, for example, “KH2025008”. China Customs shall verify the AEO status of the Cambodian enterprise and grant the relevant facilitation measures.
It is hereby announced.
General Administration of Customs of the People’s Republic of China
September 11, 2026
Disclaimer: This English translation is provided for reference and informational purposes only and is an unofficial translation of the original Chinese text. In the event of any discrepancy between this translation and the official Chinese version, the Chinese version shall prevail. Dan Young Business Consultancy makes no representation or warranty as to the accuracy or completeness of this translation and shall not be liable for any loss or damage arising from reliance on it.
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