Alcohol regulations in Cambodia
How to import or export liquor and spirits to Cambodia, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched March 2026.
Research guide, not legal advice. Compiled in March 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.
- Status
- Legal
- Legal drinking age
- None (no nationwide statutory minimum legal drinking age enacted; draft Law on Alcohol Product Control proposing ages 18 or 21 remains pending)
- Legal purchase age
- None (no statutory minimum purchase age in national law, though selected commune councils and private hospitality groups enforce an informal age limit of 18)
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Licence to make spirits (distillery and bottling)
- Licences needed
- Factory operating permit / industrial registration from MISTI, enterprise tax registration with GDT, environmental impact assessment approval from the Ministry of Environment, and food hygiene/safety certification.
- Authority
- Ministry of Industry, Science, Technology & Innovation (MISTI) and General Department of Taxation (GDT)
- Documents
- Business registration certificate (Ministry of Commerce), factory design and equipment layouts, production process specifications, environmental management plan, and quality control certificates.
- Fees
- not confirmed
- Time to obtain
- not confirmed
Import licence and registration
- Who can import
- Any registered commercial business entity incorporated in Cambodia and registered with the Ministry of Commerce and the General Department of Taxation.
- Licences or registrations
- Business Registration Certificate (MoC), Patent Tax Certificate (GDT), Customs Registration/ASYCUDA registration with the General Department of Customs and Excise (GDCE), and optional Certificate of Exclusive Distribution Rights (MoC).
- Authority
- General Department of Customs and Excise (GDCE) and Ministry of Commerce (MoC)
- Documents
- Certificate of Incorporation, Tax Patent, Import Declaration form, Commercial Invoice, Packing List, Bill of Lading, Certificate of Origin, and Certificate of Analysis.
- Fees
- not confirmed
- Time to obtain
- not confirmed
Product and label registration
Required: yes Process: Imported food and beverage products require product standard conformity and customs clearance via GDCE and CCF; trademark/exclusive agency registration must be lodged with the Ministry of Commerce; any…
Import rules
Spirits must be imported by a registered importer of record; no state trading monopoly applies; shipments require standard customs declarations via ASYCUDA; imports are subject to physical/digital excise tax stamps administered…
Import duty on spirits (HS 2208)
35% ad valorem on CIF value for distilled spirits under HS 2208 (pursuant to Sub-Decree No. 210, with preferential rates applicable under ASEAN/regional trade agreements).
Excise and taxes
Special Tax (Excise/Consumption Tax) of 35% on spirits; Public Lighting Tax (PLT) of 5%; standard Value Added Tax (VAT) of 10% applied on the total tax base (CIF + Duty + Special Tax + PLT), yielding a cumulative tax and tariff…
Retail and distribution
Private retail distribution through independent retailers, supermarkets, convenience stores, hotels, bars, and restaurants; no nationwide general curfew on retail alcohol trading hours, though temporary 24- to 48-hour alcohol…
Online sale and delivery
allowed; e-commerce operators must comply with Cambodia's E-Commerce Law and consumer protection rules; online alcohol promotions must display warning notices prohibiting minors from viewing or participating (Prakas No. 084).
Labelling
Must state trade name, brand, country of origin, alcoholic strength (% ABV), volume, name and address of manufacturer/importer, and batch number; Khmer language text is required on retail consumer labeling/promotional markings…
Advertising
Significantly restricted under Ministry of Information Prakas No. 084 (July 2024): all alcohol advertising (>3% ABV) across TV, radio, print, outdoor, and digital platforms requires prior authorization from the Alcohol Product…
Legal definitions of spirits
not confirmed (Cambodia adheres generally to Codex Alimentarius and regional ASEAN food standards for spirits classification, but has not promulgated standalone statutory minimum ABV definitions for specific spirit categories).
Dry or restricted areas
No dry provinces or districts, but alcohol sales and consumption are prohibited inside Buddhist monasteries and pagodas; commercial alcohol sales/advertising are banned within a 200-meter perimeter around schools, healthcare…
Recent changes
July 2024: The Ministry of Information enacted Prakas No. 084 on the Determination of Procedures, Rules, and Formalities in Managing the Advertisement of Alcohol Products, introducing mandatory permit approvals for alcohol…
Opportunities for exporters
Cambodia offers an open, privately driven commercial market with rising urban demand for premium imported spirits such as Scotch whisky, cognac, and gin. However, success depends on partnering with authorized local distributors…
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