柬埔寨：海关总署2026财年工作计划范围内的技术援助报告（英）

CAMBODIA Scoping theFY2026 Workplan for the NOVEMBER2025 Prepared By Authoring Department Fiscal Affairs Department The contents of this document constitute technical advice provided by the staff of the InternationalMonetary Fund to the authorities ofthe Cambodia (the "CD recipient") in response to their request fortechnical assistance. Unless the CD recipient specifically objects to such disclosure, this document (inwhole or in part) or summaries thereof may be disclosed by the IMF to the IMF Executive Director for theCambodia, to other IMF Executive Directors and members of their staff, as well as to other agencies or The analysis and policy considerations expressed in this publication are those of the Fiscal Affairs This technical assistance (TA) was provided with financial support from the Government of Japan. International Monetary Fund, IMF PublicationsP.O. Box 92780, Washington, DC 20090, U.S.A.T. +(1) 202.623.7430 • F. +(1) 202.623.7201publications@IMF.orgIMF.org/pubs Contents Preface .........................................................................................................................................................4I. Introduction ..............................................................................................................................................5II. FY2026 Priorities and Workplan ............................................................................................................6III. Development Partner Cooperation.......................................................................................................9 Tables 1. Summary of CD Activities Proposed for FY2026 ......................................................................................8 Preface To support our ongoing engagement with the General Department of Customs and Excise (GDCE) ofCambodia, Ms. Cindy Negus (Senior Economist) of the International Monetary Fund’s (IMF) Fiscal Affairs During this period, Ms. Negus met with officials from the GDCE including H.E. Dr. Kun Nhem, MinisterAttached to the Prime Minister, Director General (DG), Deputy Directors General (DDG) Mr. PhaEngveng, Mr. Se Sokhorn, Mr. Chan Sopheap, and Mr. Sok Sovithyea, along with several other seniorofficials and technical staff. Additional side meetings were held with Mr. H.E. Ung Luyna, Director We extend our sincere appreciation to Dr. Mauk Pheakdei, Deputy Director of the Department ofInternational Customs Cooperation (DICC), and Mr. Hanz Tso Teerra, Officer at DICC, for their excellentsupport in providing input and organizational assistance for the meetings. We also wish to thank Mr. This report represents the aide-mémoire that was presented to officials on September 18, 2025. Itconsists of the following sections: (I) Introduction; (II) FY2026 Priorities and Workplan; and (III) I.Introduction 1.Cambodia’s economy performed strongly in 2024, with real GDP growth reaching 6 percent,supported by a rebound in garment and agricultural exports and a recovery in tourism1. Thismomentum continued in early 2025, however growth is expected to moderate to 4.8 percent in 2025 astrade tensions and the border dispute with Thailand despite the recent ceasefire, begin to weigh on 2.In response to the evolving economy, the General Department of Customs and Excise(GDCE) is focused on modernization. Their Customs Reform and Modernization Strategy (2024-2028)contains six primary objectives: enhance customs revenue collection, facilitate trade, ensure compliance 3.The purpose of this visit was to renew our engagement with the GDCE and discuss theircapacity development (CD) needs.Discussions were held with GDCE senior officials and technical staff II.FY2026 Priorities and Workplan 4.Through discussions with GDCE senior officials, several reform activities emerged aspriorities for FY2026.Revenue mobilization is a cornerstone of Cambodia’s development strategy,underpinning its ambition to graduate from Least Developed Country (LDC) status by 2030. Thegovernment views domestic revenue generation as essential for reducing reliance on external aid, financing public services, and sustaining macroeconomic stability. Over the past decade, Cambodiarevenue to GDP ratio was sitting at 15.9 percent in 2023, with slight decrease estimated at 14.9 percentof GDP in 2024, 2025, and 2026.2The revised Revenue Mobilization Strategy (RMS) for the Seventh Customs Law Revision 5.Revising Cambodia’s Customs Law is a strategic priority for the GDCE as the country seeksto modernize its legal framework in line with international standards.The current law, promulgatedin 2007, has served as the foundation for customs operations for nearly two decades. However, evolving trade dynamics and the government’s broader reform agenda have prompted the development of a newCustoms Law 2026, which has already undergone internal technical review4. Despite this progress, the eCommerce Regulation and Revenue Collection 6.eCommerce i