Cambodia Reveals Tax Stamp Requirements to Vendors

Cambodia has revealed the features of its new cigarette tax stamps to vendors in prime locations across the country, thanks to a joint effort between the General Department of Taxation (GDT) and the General Department of Customs and Excise (GDCE), reports Khmer Times.

Although it’s not clear what the features of the new stamps will be, the current stamps, which were last upgraded in 2017, carry visible and invisible fibres, a guilloche design, a watermark, an invisible UV logo, and a tamper-evident die-cut pattern. They are serialised with a 13-digit sequential number and QR code, containing information on the manufacturing facility and intended retail sale market.

Cambodia’s current tax stamps.

According to Ming Ban Kosal, Deputy Director at the GDT, all locally produced tobacco goods must bear a tax stamp issued by the GDT, while all imported products must carry a GDCE-issued stamp.