What is CDC Cambodia?

What is CDC Cambodia?

CDC Cambodia stands for The Council for the Development of Cambodia, a government agency that plays a central role in approving, managing, and monitoring investment projects in Cambodia.

In addition, the CDC issues and manages the CDC Master List – a list of goods, machinery, equipment, and raw materials approved for import under tax and/or VAT exemptions. These exemptions apply directly to registered investment projects in Cambodia.

In short, if your company imports goods into Cambodia as part of a CDC-approved investment project, items listed in the CDC Master List will benefit from duty-free and VAT-free treatment.

What is the CDC Master List and Why is it Important?

The CDC Master List is the official list of approved goods, machinery, equipment, and raw materials that can be imported into Cambodia for approved investment projects.

Key benefits of the CDC Master List:

• Import duty exemption.
• VAT exemption or reduction (depending on the case).

Its role in customs clearance:

• Helps businesses significantly reduce import costs, especially for manufacturing projects, factory construction, and FDI activities in Cambodia.
• Serves as a key legal document for Cambodian Customs to grant tax exemption.
• Prevents unexpected costs such as high import duties or customs clearance delays.

Conditions to Qualify for CDC Tax Exemptions

Conditions to Qualify for CDC Tax Exemptions

To enjoy CDC tax incentives for importing goods into Cambodia, businesses must:

1. Have a CDC-approved investment project.

2. Obtain an official CDC Master List for the project.

3. Ensure goods are included in the approved CDC Master List.

4. Prepare a complete import dossier, including:

• Commercial Invoice
• Packing List
• VAT & Patent Certificates (business registration & tax license in Cambodia)
• CDC Master List (issued by CDC)
• Certificate of Origin (C/O), if applicable

Required Documents for Import Under CDC

• Invoice: Full details of buyer, seller, items, quantity, and value.
• Packing List: Detailed packing specifications.
• CDC Certificate/Master List: Proof of tax-exempt status.
• VAT & Patent Documents: Tax registration and business license in Cambodia.
• Certificate of Origin (C/O): Can be combined with FTA benefits for further duty reduction.

Exporting Goods from Vietnam to Cambodia Under CDC

Step-by-step process:

1. Identify the HS Code of the goods.
2. Verify if goods are included in the CDC Master List.
3. Prepare full documentation (Invoice, Packing List, C/O, CDC Master List, VAT & Patent).
4. Declare exports with Vietnamese Customs.
5. Customs clearance in Cambodia: officers verify against the CDC Master List.
6. Enjoy duty-free and VAT-free import (where applicable).

CDC Master List vs. Certificate of Origin (C/O)

• C/O (Certificate of Origin): Issued in Vietnam; grants preferential tariffs under FTAs such as ATIGA (ASEAN Trade in Goods Agreement).
• CDC Master List: Issued by CDC Cambodia; applies only to registered investment projects in Cambodia.

In many cases, businesses can use both C/O and the CDC Master List together to maximize tax benefits and ensure smooth customs clearance.

>> Read More: Cost-Effective and Comprehensive Cargo Transportation from Vietnam to Cambodia

Logistics Services for Cambodia with KFLV

To avoid delays or loss of tax incentives, businesses must strictly follow CDC documentation requirements. With years of experience in logistics and deep knowledge of Cambodian customs regulations, King Freight Logistics Vietnam (KFLV) is here to support you with:

• Consulting on import documentation & CDC compliance.
• Customs declaration and fast clearance services.
• Optimized transport and tax solutions for your shipments.

📞 Hotline: +84 (0) 938 188 796
📧 Email: cs1@hcm.kfkingfreight.com

Contact us today to ensure your shipments to Cambodia are cleared smoothly and benefit from full CDC tax exemptions.