China and Cambodia signed the agreement on October 12, 2020, and it entered into force on January 1, 2022. On the Chinese side, duties go to zero on 97.53% of tariff lines for Cambodian goods. On the Cambodian side, the final schedule eliminates duties on 90% of lines for Chinese goods; the rest phase down over time, and a small number stay outside the schedule.
The filing rules sit in two instruments. The Measures on the Administration of Origin for Import and Export Goods under the China–Cambodia Free Trade Agreement, published as GACC Announcement No. 107 of 2021, set the origin tests and the certificate requirements. The Measures on the Administration of Certificate of Origin Visas for Export Goods (GACC Order No. 270, in force September 1, 2024) govern acceptance, review, retroactive issuance and amendments.
On a Chinese import declaration, the agreement code is 23. That entry is made when Cambodian goods are imported into China; it does not go on the Chinese export declaration. Cambodian Customs handles the import side under its own procedure and declaration code.
Origin is decided in one of three ways. Wholly obtained in China or Cambodia, shown as WO in box 8. Produced entirely from Chinese or Cambodian originating materials, shown as PE. Otherwise, the goods must meet the product-specific rule for their heading (PSR) — commonly a regional value content of at least 40%, calculated as (FOB value − value of non-originating materials) ÷ FOB value × 100 — or a required change in tariff classification. For goods in chapters 25, 26, 28, 29 (except 29.01 and 29.02), 31 (except 31.05), 39 (except 39.01, 39.02, 39.03, 39.07 and 39.08), 42–49, 57–59, 61, 62, 64, 66–71, 73–83, 86, 88 and 91–97 that are not listed in the PSR schedule, a four-digit change in tariff heading (CTH) is enough.
Four supporting rules decide the outcome. Cumulation: material originating in China or Cambodia counts as originating when used in the other party — no third country is included. De minimis: non-originating materials that fail the tariff shift are tolerated up to 10%, by weight for textiles and by value for other goods. Minimal operations: handling needed to preserve the goods in transit, simple packing, labeling and display do not confer origin. Direct consignment: the cargo has to move from China to Cambodia without entering trade or consumption in a third country.
The distinction that matters: Form CA proves the cargo qualifies for the CCFTA rate. It does not prove the cargo is duty-free. Cambodia’s schedule decides the rate; the origin rule decides eligibility. A certificate that clears one and fails the other gets refused at the border.