VLP Legal Press #40: Certificate of Origin
Imagine you buy a jar of pepper at the market. You probably want to know: where was the pepper grown? Was it produced in Cambodia, or imported from somewhere else?
This question matters more than you might think. Manufacturing and agriculture make up a substantial share of Cambodia's GDP, and a growing number of products carry the "Made in Cambodia" label. But how does a product actually qualify for that label? What is a Certificate of Origin?
We will also be exploring various new regulations relating to Certificate of Origin issued by the Ministry of Commerce on 1 September 2026 to modernise and reform the processes for Certificate of Origin.
Question 1: What products count as “Made in Cambodia”?
The Law on Rules of Origin 2023 sets out the fundamental principles for determining where a good “comes from”, for both exports and imports. Among other things, that law:
defined the tests for origin (e.g., “wholly obtained” versus “substantially processed”).
clarified that basic operations like storage, simple packaging, or simple assembly are not enough, by themselves, to change a product’s origin.
introduced the general concept of “proof of origin” covering both the CO (paper or electronic) and a simpler “declaration of origin”.
gave investigating officers powers to request assistance from local and competent authorities, and even armed forces units, to suppress origin fraud.
If the products fulfil the tests for origin and requirements under the law, the General Department of Trade Support Services of Ministry of Commerce (MOC), or an entity it authorizes, will issue a Certificate of Origin (CO) to certify that the goods described in the CO originate, are produced or manufactured in Cambodia. Think of a CO like a passport for your product that allows customs authorities and buyers to verify where the goods come from.
How is a CO different from an Origin Certification Letter (OCL)?
An OCL is a letter certifying that goods originate in Cambodia, but its specific purpose is narrower. It is used by the CO issuing authority to monitor raw material inventory balances and export data for goods exported to the United States market.
Exporters selling to the US market must, in addition to the general CO rules, separately follow Prakas on Origin Certification Letters for exports of certain goods to the US.
Question 2: Does having a CO affect the price my buyers pay?
It can. There are two broad types of CO:
Preferential CO: it is used when the exporter wants to claim reduced or zero import duty in the destination country under a free trade agreement or other trade agreement Cambodia is party to, or under unilateral preferences (e.g., ASEAN's ATIGA, or free trade deals with China, Korea, Australia, etc.). Without this certificate, the buyer’s country may charge full, non-discounted tariffs.
Non-Preferential CO: it is issued simply to prove the country of origin, without claiming any tariff discount. It's often required by the importing country's customs authority, banks (for letters of credit), or the buyer's own compliance rules, even when no trade agreement is involved. This type of certificate is issued on a standard “Form N”.
The new Prakas No. 081 on Form and Minimum Information Requirements for Certificates of Origin for Exported Goods under Non-Preferential Trade Schemes standardizes the Non-Preferential CO, known as “Form N” which may be issued in paper or electronic form for goods manufactured or processed in Cambodia under non-preferential trade schemes. It requires the certificate to contain, at minimum: the exporter’s and importer’s names and addresses, means of transport, place, and date of exportation, country of origin and country of destination, marks and numbers, a description of the goods and their Harmonized System (HS) code (at least four digits), quantity of goods, FOB value, a declaration by the exporter or producer, and the date, signature, and official seal of the issuing authority. Non-preferential COs issued before 1 September 2026 remain valid.
In Cambodia, the authorities are transitioning towards issuing digital COs. The new Prakas No. 082 on Procedures for Authenticating Electronic Certificates of Origin governs the issuance and authentication of e-COs for all CO types. After completing exporter registration under Prakas No. 080 on Procedures for Applying and Issuing Certificates of Origin, producers/exporters apply for the CO via co.moc.gov.kh, and competent officials approve and issue a complete, accurate application within 2 working days. An e-CO is authentic if it carries a date, electronic signature, and electronic seal from the issuing authority plus a QR code verifiable on verify.gov.kh, and it carries the same legal validity as a paper CO.
Question 3: What do I need to do to apply for CO?
Prakas No. 080 on Procedures for Applying and Issuing Certificates of Origin sets out a structured process for CO application and compliance as follows:
Step 1 – Export registration
Before applying for any CO, a producer/exporter must first register for export (under preferential or non-preferential schemes) through the CO Automation System, submitting sector-specific documents.
Step 2 – Site inspection and registration decision
A competent official inspects the business premises within 24 working hours (or 48 hours if located far from Phnom Penh) and issues a site inspection report that decides export registration eligibility.
Step 3 – Applying for the CO
Once registered, the producer/exporter applies for a CO via co.moc.gov.kh, uploading the invoice, packing list, and a detailed product cost breakdown or other supporting documents required by the applicable rules of origin.
Step 4 – Verification and record-keeping
To complete a Certificate of Origin Reference Form (CRF), producers/exporters shall submit supporting documents (invoice, packing list, bill of lading, sale/purchase contract, customs declaration, export license where relevant) via co.moc.gov.kh within 30 days from the CO issuance (if the importing country requires a CO) or from the export date (if it doesn't).
Step 5 – Inspections
The producers/exporters shall request for following inspections by the competent authority:
A site inspection of the production line, purchasing location, warehouse, and goods for first-time exporters.
A pre-exportation inspection for certain higher-risk categories (e.g., goods trucked across a land border then flown out, military-style clothing, fabric scraps/warehouse clearance stock, certain agricultural goods).
A post-exportation inspection within 30 days of export for goods made with imported raw materials.
Step 6 – Raw material inventory tracking
Producers/exporters must declare raw material inventory (imported and locally sourced) when applying for a CO, CRF, or OCL, with different supporting documents for each source. After a certificate is issued, the raw material balance must be verified by uploading a Statement of Raw Materials Consumption within 30 days of export, and businesses must cooperate with on-site inventory checks twice a year.
Question 4: What happens to false declarations relating to CO?
The following new regulations deal with false declarations:
Prakas No. 083 on Procedures for the Investigation of the Origin of Exported Goods
This Prakas governs how the government investigates suspected origin fraud, including false origin claims made to obtain preferential tariffs or to evade anti-dumping, countervailing, or safeguard measures. Designated investigating officers may enter business premises during business hours, following set procedures for introducing themselves, gathering and recording evidence, and summarizing findings with the business owner. If an offence is confirmed, officers may collect evidence and temporarily suspend export activities, then report to MOC within 3 working days. All information gathered must be kept confidential, and individuals under investigation retain a right to self-defense but are liable under the Criminal Code if they fail to cooperate.
Prakas No. 084 on Formalities and Procedures for Imposing Administrative Sanctions for Offences Related to Origin of Goods
This Prakas sets out escalating sanctions for origin-related offences from a written warning for a first failure, escalating to temporary suspension of business operations on repeat offence, and suspension, revocation, or removal of permits/licenses for further repeat offences. Any investigation or sanction needs prior approval from MOC, and an offender has 30 days to respond (silence counts as an admission), with a right to appeal to MOC and, ultimately, the courts, each within further 30-day windows.
🚨The information in this article reflects the law as at the date of publication and is for general reference only. It does not constitute comprehensive legal advice. If you need further guidance, feel free to reach out to us at connect@vlplaw.co.