Cambodia Tax Update: Instruction 011 Regulates Promotions for Alcoholic Products and Sugary Drinks

On 29 June 2026, the Ministry of Economy and Finance (MEF) issued Instruction No. 011 (“Instruction 011”) on the Management of Alcoholic Products and Sugary Drinks. Instruction 011 gives effect to the Royal Government’s policy direction and follows MEF Letter No. 4528 dated 4 May 2026 (“MEF Letter 4528”), which introduced measures to control promotional prize schemes linked to alcoholic beverages and sugary drinks. The Instruction imposes mandatory restrictions on prize-based promotions, caps trade discounts, and regulates the provision of non-beverage benefits in sales promotions.

 

Background

MEF Letter 4528 introduced measures to prohibit prize-based promotions linked to the sale of alcoholic products and sugary beverages, covering mechanisms such as bottle cap prizes, can ring rewards, pull-tabs, and similar devices. Instruction 011 builds on this framework by establishing specific and enforceable compliance obligations applicable to producers, importers, and distributors operating in the sector.

 

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