JURNAL PERSPEKTIF BEA DAN CUKAI
Vol. 9 No. 3 (2025): Regional Training Center

INNOVATING CUSTOMS PRACTICES FOR CROSS-BORDER E-COMMERCE: CAMBODIA’S EXPERIENCE AND WAY FORWARD

angkearsoben tan (Unknown)



Article Info

Publish Date
31 Dec 2025

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

Copyrights © 2025






Journal Info

Abbrev

PBC

Publisher

Subject

Economics, Econometrics & Finance

Description

JPBC invite authors to submit papers (research-based articles) related to all aspects of the activities of Customs and Excise, for example, exports, imports, public accounting, auditing, law, management, logistics, taxation, public policy, economics, administration, information technology and ...