Customs on the Implementation of AEO Mutual Recognition between China Customs and Cambodia Customs

In September 2026, the General Administration of Customs issued the Announcement on the Implementation of Mutual Recognition of Authorized Economic Operator (AEO) between China Customs and Cambodia Customs. The announcement clarifies that the Arrangement between the General Administration of Customs of the People’s Republic of China and the General Department of Customs and Excise of Cambodia on the Mutual Recognition of China Customs Enterprise Credit System and Cambodia’s AEO System (hereinafter referred to as the Mutual Recognition Arrangement) will take effect on 15 September 2026. To help enterprises fully understand the announcement and enjoy the AEO facilitation measures between China and Cambodia, relevant explanations are as follows:

1. Which enterprises are eligible for the facilitation measures after the Mutual Recognition Arrangement takes effect?

Under the Mutual Recognition Arrangement, China and Cambodia mutually recognize each other’s Authorized Economic Operator (AEO). Cambodia Customs recognizes China Customs Advanced Certified Enterprises as mutually recognized AEO enterprises. China Customs recognizes enterprises certified under Cambodia Customs’ AEO scheme as mutually recognized AEO enterprises. In short, China Customs Advanced Certified Enterprises and Cambodia AEO enterprises can both access the mutual recognition facilitation measures.

2. What facilitation can mutually recognized AEO enterprises receive for goods cleared in the other country?

1. Lower import inspection rate. In risk assessment, both customs authorities treat mutually recognized AEO enterprises as low-risk entities and reduce inspection rates for their goods.
2. Priority physical inspection. Where physical inspection is required for cargo belonging to the other side’s AEO enterprises, both customs will arrange inspection on a priority basis.
3. Dedicated customs liaison officers to resolve clearance issues. Each customs authority will appoint one or more liaison officers. If an AEO enterprise encounters clearance problems when importing goods into the other jurisdiction, the receiving liaison officer will notify the counterpart. The importing side’s liaison officer will work to resolve the issue and feed back the outcome.
4. Expedited clearance after trade disruption. In cases of trade interruption caused by heightened security alerts, border closure, natural disasters, emergencies or major incidents, both customs will make every effort to offer fast-track clearance for imports from mutual AEO enterprises once key infrastructure resumes operation.

3. What should Chinese Advanced Certified Enterprises do to claim facilitation when exporting goods to Cambodia?

Chinese Advanced Certified Enterprises exporting to Cambodia shall provide their AEO code to the Cambodian importer. The AEO code is formatted as AEOCN + the 9–17 digit entity identifier from the unified social credit code, for example AEOCN123456789. The Cambodian importer shall declare this code under Cambodia Customs rules. Cambodia Customs will verify the Chinese AEO status and apply corresponding facilitation.

4. How shall Chinese enterprises fill in documents to enjoy benefits when importing goods from Cambodian AEO enterprises?

When importing goods from Cambodian AEO enterprises, Chinese importers must fill in the Cambodian AEO code in two places:

1. Field for overseas shipper code under the overseas consignor section on the import customs declaration form;
2. Field for shipper AEO code on sea or air cargo manifest.

The coding format is country code (KH) + enterprise code, e.g. KH2025008. China Customs will verify the Cambodian AEO qualification and grant facilitation. Note: The Chinese importer itself does not need to be an AEO enterprise. Ordinary non-AEO Chinese enterprises importing cargo from Cambodian AEO suppliers can also enjoy these facilitation measures.

Prepared by: Department of Enterprise Management and Audit