Sub-Decree #148 ANKr.BK on the Establishment and Management of the Special Economic Zone.

This Sub-Decree is intended to establish and manage the Special Economic Zones and improve the investment climate conducive to the enhancement of productivity, competitiveness, national economic growth, export promotion, employment generation in order to reduce poverty. It further defines the procedures and regulations related to the establishment, management, coordination of all investment activities and promotion of investments of Zone Developers and Zone Investors in the Special Economic Zones in the Kingdom of Cambodia. This Sub-Decree shall apply to all activities of relevant ministries or institutions of the Royal Government of Cambodia, Zone Developers and Investors in the Special Economic Zones permitted to invest and have obtained Investment Incentives and guarantees from the Cambodian Special Economic Zones Board and the Special Economic Zones Administration.
The Special Economic Zone shall be permitted to be established in the Kingdom of Cambodia at the appropriate and strategic areas according to the decision of the Royal Government of Cambodia and the “One-Stop Service” mechanism of the Council. Article 3 provides for the conditions to be met for the establishment of the Special Economic Zone, including: (a) It must have a land of more than 50 hectares with precise location and geographic boundaries; (b) It must have a surrounding fence (for Export Processing Zone, the Free Trade Area and for the premises of each investor in each zone); etc.
The Sub-Decree makes provisions, inter alia, for: procedures for registration of the zone investor, the duties of the Cambodian Special Economic Zones Board, tax incentives for the Special Economic Zone, import-export of goods into or from the export processing zone, dispute resolution and violation, etc.