On 26 October 2025, the United States and Cambodia signed an Agreement on Reciprocal Trade including provisions on cross-border data transfer regulation. This agreement, integrated into the digital trade and technology section, obliges Cambodia to refrain from implementing measures that discriminate against US digital services or products distributed digitally and ensuring the free transfer of data across trusted borders. Furthermore, the agreement incorporates a commitment for Cambodia to collaborate with the United States to address cybersecurity challenges.
On 26 October 2025, the United States and Cambodia signed an Agreement on Reciprocal Trade including provisions on digital services taxes. The agreement states that Cambodia shall not impose digital services taxes or any similar taxes discriminating against US companies in both law or fact.
On 26 October 2025, the United States and Cambodia signed an Agreement on Reciprocal Trade including provisions on technology transfer requirements. The Agreement mandates that Cambodia shall not impose any condition or enforce any undertaking requiring US persons to transfer or provide access to particular technologies as a condition of doing business. Additionally, Cambodia is prohibited from requiring US persons to purchase, utilise, or accord a preference to a specific technology as a condition for conducting business within its territory. However, a Cambodian regulatory body or judicial authority may require a US person to preserve and make available the source code of software, or an algorithm expressed in that source code, for a defined investigation, inspection, examination, enforcement action, or judicial proceeding.
On 26 October 2025, the United States and Cambodia signed an Agreement on Reciprocal Trade including provisions on customs duties on electronic transmissions. The Agreement stipulates that Cambodia shall not impose customs duties on electronic transmissions. This includes a broad range of content transmitted electronically, such as software, e-books, music, and videos. Furthermore, the Agreement commits Cambodia to unconditional support for the multilateral adoption of a permanent moratorium on customs duties on electronic transmissions at the World Trade Organisation (WTO).
Last updated: 26/10/2025