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All Journal JURNAL PERSPEKTIF BEA DAN CUKAI
angkearsoben tan
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Economics, Econometrics & Finance

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INNOVATING CUSTOMS PRACTICES FOR CROSS-BORDER E-COMMERCE: CAMBODIA’S EXPERIENCE AND WAY FORWARD angkearsoben tan
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 3 (2025): Regional Training Center
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v9i3.3795

Abstract

Cross-border e-commerce has created new momentum for Cambodia’s trade growth, bringing both opportunities and challenges for the General Department of Customs and Excise of Cambodia (GDCE). As the volume of low-value shipments continues to rise, the GDCE has taken progressive steps to modernize its systems and strengthen compliance while supporting trade facilitation. Building on ongoing reforms, including the Strategy for Customs Reform and Modernization and the adoption of electronic data exchange systems, Cambodia is moving toward greater alignment with the WCO Framework of Standards on Cross-Border E-Commerce. These efforts reflect the GDCE’s readiness to apply innovation, data analytics, and partnership-based approaches to ensure efficient, transparent, and secure cross-border trade. Keywords: E-Commerce, Customs, Control, Cambodia, Revenue, WCO, Standards
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