Index cards by country

CAMBODIA

SPECIAL ECONOMIC ZONES

Index cards realized by the University of Reims, France Conception: F. Bost Data collected by F. Bost and D. Messaoudi Map and layout: S. Piantoni WFZO Index cards -

Year of promulgation of the irst text Oicial Terms for Free Zones of law concerning the Free Zones Special Economic Zones 2005

Possibility to be established as Exact number of Free Zones Free Points 14 No

TABLE OF CONTENTS

General information ...... 4 List of operating Free Zones ...... 6 Contacts ...... 13 Free Zones Web sites selection ...... 13

2 WFZO Index cards - Cambodia

THAILAND LAOS

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07

Batdambang

CAMBODIA

05 08 06 13 VIETNAM

12 01 04 Ho Chi Minh City 09 02 11 03 10 Long Xuyen My Tho

FREE ZONES IN CAMBODIA 50 km International borders Elevations (meters) Cities 0 200 500 1000 Free Zones

01 - Dragon King Bavet SEZ 08 - Sanco Poi Pet SEZ 02 - H.K.T. SEZ Co Ltd. 09 - SEZ 2 03 - SEZ Co Ltd. 10 - Sihanoukville SEZ 1 04 - Manhattan SEZ 11 - Sihanoukville Port SEZ 05 - Neang Kok Koh Kong SEZ 12 - Shandong Sunshell SEZ 06 - Phnom Penh SEZ 13 - Suvannaphum SEZ 07 - Poi Pet O’ Neang SEZ (POSEZ)

© Sébastien Piantoni - Conception: François Bost EA 2076 Habiter - University of Reims - 2017 Map Projection: WGS 1984

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GENERAL INFORMATION Oicial deinition of Special Economic Zone:

“Regarding the basic concept and conditions for the SEZ, the SEZ Sub-Decree deines as follows (Article 2 and 3.1.3): • SEZ refers to the special area for the development of the economic sectors which brings together all industrial and other related activities and may include General Industrial Zones and/or Export Processing Zones. Each Special Economic Zone shall have a Production Area which may have a Free Trade Area, Service Area, Residen- tial Area and Tourist Area. • It must have a land of more than 50 hectares with precise location and geographic boundaries. • It must have a surrounding fence (for Export Processing Zone, Free Trade Area and the premise of each inves- tor in each zone). • It must have management oice building and Zone Administration oices and all necessary infrastructures must be provided. • It must have water sewage network, waste water treatment network, location for storage and management of solid wastes, environment-protection measures and other related infrastructures as deemed necessary”.

“The Special Economic Zone may be established by the State, private enterprise or joint venture between State and private enterprise”. (Article3.1.2, the SEZ Sub-Decree)

Source: https://www.jica.go.jp/cambodia/english/oice/topics/pdf/09_chapter5.pdf

Number of free 14 Special Economic Zones (SEZs) zones

N. of act. comp. In 2016, in total the number of irms operating in the SEZ is 240. in Free Zones

Main sectors of Textile industry; footwear, garments, home furnishings, light machinery, luggage and activity bags, light manufacturing, shoes, bicycles, food processing, car and motorcycle assembly, and electrical equipment industries, etc.

Total job num- 68.000 in 2015 (95% of production workers employed in the SEZs are women). bers

Distribution of China, South Korea, Vietnam, Malaysia and Taiwan, Japan, Australia, etc. investors

Exports and No information sales

Free zones “The SEZs are still relatively small. Total employment in all of Cambodia’s SEZs is currently contribution to around 68,000. the nat. eco. “The SEZs therefore represent just under 1% of total employment and 3.7% of total se- condary industry employment in Cambodia. By comparison, Cambodia’s garments sector, mostly outside the SEZS reportedly accounts for about 600,000 employees, about 38% of total secondary industry employment, or 10 times the size of all SEZs combined ».

“Cambodia’s SEZs are almost entirely privately owned and managed. Outside the SEZs, Cambodia’s manufacturing sector is heavily dominated by garment irms. This is less true inside the SEZs, where the industrial base is more diversiied, including a higher propor- tion of irms producing electronics, electrical products, and household furnishings than are found outside the zones. Industrial diversiication was one of the government’s objec- tives in establishing SEZs and this objective has been met, to a degree”.

https://www.adb.org/sites/default/iles/publication/175236/ewp-459.pdf

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Corporate Tax Zone developers : and Incentives • The exemption period for the Tax on Proit shall be provided for a maximum period of 9 years, in compliance with article 14.1 of the Law on the Amendment to the Law on Investment. • The import of equipments and construction materials to be used for infrastructure construction in the zone shall be allowed and exempted of import duties and other taxes. • The Zone Developer shall receive custom duty exemption on the import of machine- ries, equipment for the construction of the road connecting the town to the zone, and other public services infrastructures for the public interests as well as for the interests of the zone. • The Zone Developer may request, under the form of a temporary admission (AT), the import of means of transport and machineries used for the construction of the in- frastructures in accordance with the laws and regulations in force. • The Zone Developer may obtain a land concession from the State for establishing the SEZ in areas along the border or isolated region in accordance with the Land Law, and may lease this land to the Zone Investors.

http://www.cambodiainvestment.gov.kh/incentives.html

Zone investors: • The same incentives on customs duty and tax as other QIP shall be entitled. • The Zone Investor entitled to the incentive on Value Added Tax (VAT) at the rate of 0% shall record the amount of tax exemption for its every import. The said record shall be disregarded if the Production Outputs are re-exported. In case the Production Outputs are imported into the domestic market, the Zone Investor shall refund the amount of Value Added Tax as recorded in comparison with the quantity of export

http://www.cambodiainvestment.gov.kh/incentives.html

Common: • Zone developers, investors or foreign employees have the right to transfer all the inco- me derived from the investment and salaries received in the zone to banks located in other countries after payment of tax. • The Zone Developer and the Zone Investor are entitled to obtain the investment gua- rantees as stated in Article 8, Article 9 and Article 10 of the Law on Investment in the Kingdom of Cambodia and other relevant regulations. • Non-discriminatory treatment as foreigners, non-nationalization and no-ixing price.

http://www.cambodiainvestment.gov.kh/incentives.html https://www.jica.go.jp/cambodia/english/oice/topics/pdf/09_chapter5.pdf

Free Zone law The examination of introducing the concept of economically promoted zone/area into Cambodia was originally started back in 1960’s, and the SEZ scheme has been inally for the irst time in December 2005. “Sub-Decree No.147 on the Organization and Functioning of the CDC” was issued on 29 December 2005 to restructure the organization of the CDC and a new wing of the CDC called the “Cambodian Special Economic Zone Board (CSEZB)” was established to manage the SEZ scheme. To govern the SEZ scheme, “Sub-Decree No. 148 on the Establishment and Management of the Special Economic Zone” (the SEZ Sub-Decree) was issued on 29 December 2005. In addition, the “Law on the Special Econo- mic Zones” has been drafted by the CDC in 2008 and is now under examination of the RGC. http://www.cambodiainvestment.gov.kh/legal-frame-for-the-special-economic-zone-sez-scheme.html

Sub-Decree on the Establishment and Management of the Special Economic Zone, Royal Government, No. 148 Ankr.Bk, December 29, 2005. http://www.cambodiainvestment.gov.kh/sub-decree-148-ankr-bk-on-the-establishment-and-manage- ment-of-the-special-economic-zone-inal_060314.html https://www.jica.go.jp/cambodia/english/oice/topics/pdf/17_Appendix-5.pdf

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LIST OF OPERATING FREE ZONES 1 - Dragon King Bavet SEZ Location Road N° 1, Ang Sela Village, Prey Angkunh

Surface Area 106,5 ha.

[email protected] Contacts Tel.: +855 17786 627 http://www.dragonkingsez.com/

Established in 2012 (Sub-Decree: N° 190, 25 October 2012) Operating zone. Number of Firms operating (2015): 4 Observations Total employment: 280. Dragon King Co., Ltd is a development company established in 1995 (Australian Cambo- dian JV equity group).

2 - H.K.T. SEZ Co Ltd. Location Prek Torl and Terk Tlar Commune, Prey Nub district, Sihanoukville Province

Surface Area 345 ha.

Prek Torl and Terk Tlar Commune, Prey Nub Contacts District, Sihanoukville Province

Established in 2012. Observations Number of Firms operating (2015): 1 Total employment: -

3 - Kampot SEZ Co Ltd. Location Koh Toch commune, Kampot district, Kampot Province.

Surface Area 145 ha.

Contacts -

Established in 2007. Number of Firms operating (2015): 1 Observations Total employment: - The SEZ is located on the coast not far from Kampot town, and will include a very large international-standard port with the potential to compete with Sihanoukville.

4 - Manhattan SEZ Bavet Location http://www.manhattansez.com/a3_E.pdf

Surface Area 157 ha.

Tapov Village, Sangkat Bavet, Bavet City, Svay Rieng. No. 62, Street 348, Sangkat Toul Svay Prey 2 Khan Chamcamorn, Phnom Penh, Cambodia Contacts Tel.:+855-979127333 / +855-23-721126 /+855-96785-6660 Email : [email protected] http://www.manhattansez.com/index_E.htm

Established in August 2005. Observations Number of Firms operating (2015): 32. Total employment: 28.051 (2014)

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5 - Neang Kok Koh Kong SEZ Koh Kong Location Neang Kok village, Pakklong commune, Mondol Seyma district, Koh Kong province.

Surface Area 335 ha.

Contacts http://kh.geoview.info/koh_kong_sez,29633209p

Established in 2007. Observations Number of Firms operating (2014): 5 Total employment: 3.953.

6 - Phnom Penh SEZ Phnom Penh ; • Only 8 km west of Phnom Penh International Airport Location • Only 18 km from Phnom Penh's city center • Easy access to Phnom Penh River Port • Located along highway no. 4 connecting to Sihanoukville, Cambodia's main sea port.

357 ha. Surface Area http://www.ppsez.com/images/stories/maps/zonemap-update-Mar2016.jpg

National Road No.4, Khan Posenchey, Phnom Penh, Cambodia.

English and Khmer: T: +855 (0)17 945 160 - Mr. Chea Vanna / T: +855 (0)16 229 288 - Mr. Hak Serey

Japanese: T: +855 (0)16 229 288 - Mr. Hak Serey / T: +855 (0)98 818 888 - Ms. Michelle Zhao Contacts Chinese: T: +855 (0)12 335 246 - Ms. Lim Sokkea / T: +855 (0)98 818 888 - Ms. Michelle Zhao

Other: T: +855 (0)23 729 798 / F: +855 (0)23 729 799

Email: [email protected] http://www.ppsez.com/en/

Established in 2006. Operating zone. Number of Firms operating (2015): 83. Total employment: 17.000 (Employees / Firm, average: 340).

“Phnom Penh SEZ Plc. (publicly listed in Cambodia under “PPSP”) manages Phnom Penh SEZ with over 357 hectares in size and more than 80 international companies from 15 diferent nations invested in the zone. We received the approval as a developer of a mul- Observations ti-product SEZ from the Royal Government of Cambodia on 19 April 2006. The SEZ designation provides considerable government incentives and beneits to SEZ developers, operators and its zone investors, including exemptions from customs tax, income tax and other taxes, resulting in reduced costs for infrastructure, utilities, raw materials and other resources, which increases export competitiveness and beneits international trade”. http://www.ppsez.com/en/about-us/business-overview.html

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7 - Poi Pet O’ Neang SEZ (POSEZ) Poipet Commune and Commune, O’ Chhrov District, Banteay Meanchey Province.

The POSEZ Industrial Zone is situated in northwestern Cambodia adjacent to the border with Thailand. It is located in Banteay Meanchey Province on the boundary of Poipet Commune and Nimit Commune, approximately 10 km northeast of Poipet Town. Location • : 155 km • Phnom Penh : 410 km • Sihanoukville : 640 km • Laem Chabang: 250 km • Bangkok: 306 km

Surface Area 467 ha

Ly Kim Hong, Manager Tel. : (+855) 17 987 333 / (+855) 88 922 2229 (Speak Chinese-English) Email: [email protected] / [email protected]

TOENG Vichet, Adm, Finance Tel. (+855) 12 576 747 / 12 576 747 / 88 911 1119 (Speak English) Contacts Email: [email protected]

Phnom Penh Head Oice 116E, Norodom Blvd, Phnom Penh Kingdom of Cambodia Tel. (855) 23 212 318 - Fax: (855) 23 212 319 Web: www.cci.com.kh

Established in 2006. Number of Firms operating (2015): 5 Total employment: 830

Business priorities: • Textile, clothing, and garments industry • Processed agricultural • Agricultural machinery • Agro-based products and biotechnology • Motorcycle and bicycle industry • Power generating machines • Industrial tools & parts • Consumer electronics and photographic equipment • Semiconductors & components • Automotive and control instruments Observations • Financial and paper products • Paper and paper products • Other light industry…

http://www.cci.com.kh/page.php?mainid=4&subid=12

Industrial Zone: • Will be an Export Processing Zone (EPZ) and qualify for all EPZ incentives • Comprised of 386.30 hectares • Will be home to approximately 150 factories • Will be constructed over 5 phases • 5 present factories in construction or operated on phase 1

Dry Port: • The Dry Port will be a Free Logistic Zone and qualify for all Free

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• Trade Zone incentives • Comprised of 28.6 hectares • Located adjacent to the new border crossing point

Dry Port facilities will include: • Administrative Oices • A 24-hour Raw Material Warehouse • A Container & Lorry Park • A Bonded Warehouse • Freezer and Cool Room

http://www.cci.com.kh/page.php?mainid=5

8 – Sanco Poi Pet SEZ Location Phsar Kandal Village, Sangkat Phsar Kandal, Poi Pet city, Banteay Meanchey Province.

66 ha Surface Area http://www.sancosez.com/about_sanco/#master_plan

Poi Pet Oice: Phum Phsar Kandal, Sangkat Phsar Kandal, Poi Pet City, Banteay Meanchey Province. Oice Tel: +855 54 555 5173 /| +855 85 60 60 20 Email: [email protected] Contacts Website: www.sancosez.com Sanco Cambo Investment Group Co., Ltd. Phnom Penh Oice: #16Bo, Russie Blvd, S/K Toek Thla, Khan Sen Sok, Phnom Penh. Oice Tel: +855 23 55 00 666 /| +855 92 500 666 http://www.sancosez.com/

Established in 2013. Number of Firms operating (2015): 5 Total employment: - The “Sanco Investment” was oicially established in 2014 under the Sanco Cambo In- vestment Group Co., Ltd., a joint-venture between the Japanese and Cambodian natio- nals to develop and operate the “Sanco Poipet Special Economic Zone with its Head- quarters located in Phnom Penh (Cambodia). 1. Strategic Location (Close Proximity to various Thais Commercial Hubs) 2. Flood Free Zone (53M above sea level) Observations 3. Labor Supply On Site 4. Direct Shipment to SEZ (no need to switch to another truck when entering Cambo- dian soil) 5. Border Gate Hours of Operations (6:00 to 22:00) 6. High Concentration of Labor Forces (approximately 2,700,000 people living in sur- rounding areas) 7. Low electricity cost(Cheapest in Cambodia) 8. SEZ Scalability (ZONE can be expanded up to 500ha) http://www.sancosez.com/economic_zone/

9 - Sihanoukville SEZ 2 Location Preah Sihanouk

Surface Area 1.688 ha.

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Cambodian SEZ Site Add.:212km of National Road No.4,PreyNob Direct, Sihanoukville, Cambodia Chinese Address.: Building No.19,Hongdou Group Headquarters, Hongdou Industrial Zone,Wuxi, Jiangsu, P.R.C. Hotline: Marketing Department 3: 86-510-66868928 Contacts Marketing Department 2: 86-510-66868176 Marketing Department 1: 86-510-66865968 Marketing & Service Department:855-88-5678891 Fax: 86-510-66868503 Email: [email protected]

Established in 2008. Number of Firms operating (2015): 78 Total employment: 8.967.

The Sihanoukville SEZ 2 is Cambodia’s biggest SEZ at over 1,000 hectares. The develo- pers state that this $320 million development has capacity for 300 factories and could generate 80 000 jobs. « Sihanoukville Special Economic Zone(SSEZ), is an overseas economic and trade coo- peration zone, co-operated by Jiangsu Taihu Cambodia International Economic Coope- ration Investment Co., Ltd and Cambodia International Investment Development Group Co., Ltd. It has a total plan area of 11.13 square kilometers and the plan of 5.28 square kilometers initial area will be total investment with textile & clothing, machinery & electronics and light industry products as the leading industries. It will be an integration of EPZ, trade zone and living zone. As soon as built, SSEZ can hold over 300 factories and has a total employee of 80-100 thousand. SSEZ is located in Sihanoukville, the only international port city in Cambodia, 3 km from the Sihanoukville airport and 12 km from the Sihanoukville international deepwater port, close to No. 4 highway, and only 210 km from Phnom Penh. As an important cooperation project between Cambodia and China, SSEZ attracts high attention from the both leaders and all levels of government department. On the 13th of December 2010, under witness of both Chinese and Cambodian premier, the two countries signed the agreement of SSEZ of China and Cambodia. On the 28th of February 2012, irst working meeting was held by DBCC of China and Cambodia in Observations Phnom Penh, and both government departments reached a consensus, "to cooperate closely and build the SSEZ as the successful sample of Chinese overseas economic and trade cooperation zones". On the 13th of June, prime minister Hun Sen, together with the standing committee of CCCPC political bureau and the central discipline inspection commission He Guoqiang, inaugurated SSEZ to provide the powerful political security for the better and faster development. Under the support of the two governments, SSEZ has been developing rapidly. At pre- sent, in the 3 square kilometer area has almost inished and all the infrastructure such as roads, electricity, water, communication, sewage disposal and lat ground. Twenty plants has been constructed; the relevant production and living facilities are improved, and "one-stop" service of the relevant administrative departments in Cambodia has been led in to provide much more eicient and convenient services for the enterprises in the SSEZ. More than twenty enterprises, including garment, footwear, bags, steel structure, elec- tronic equipment and so on, have settled down. Among these there are 16 Chinese-in- vested enterprises, 7 third-country enterprises, and 1 Sino-Cambodia joint enterprise. Now 15 of them are in operation, and 6000 employees are working in the zone. SSEZ under construction is aim at creating an international model park with superior in- vestment environment, a listed company with full of energy, and a new industrial strate- gic town with good ecological environment. It is believed that in the near future, SSEZ will become the successful model of China's overseas trade and economic cooperation zone, and the symbol of friendship for generations between Cambodia and China”. Source: http://www.ssez.com/en/company.asp?Ione=3

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10 - Sihanoukville SEZ 1 Preah Sihanouk Location 212km of National Road No.4, PreyNob Direct, Sihanoukville, Cambodia

Surface Area 178 ha.

Cambodian SEZ Site Add.:212km of National Road No.4,PreyNob Direct, Sihanoukville, Cambodia Chinese Address.: Building No.19,Hongdou Group Headquarters, Hongdou Industrial Zone,Wuxi, Jiangsu, P.R.C. Hotline: Marketing Department 3: 86-510-66868928 Contacts Marketing Department 2: 86-510-66868176 Marketing Department 1: 86-510-66865968 Marketing & Service Department:855-88-5678891 Fax: 86-510-66868503 Email: [email protected]

Established in 2009. Observations Number of Firms operating (2015): 2. Total employment: 424.

11 - Sihanoukville Port SEZ Location Preah Sihanouk

Surface Area 68 ha.

212km of National Road No.4, PreyNob Direct, Sihanoukville, Cambodia Marketing & Service Department: Contacts Tel: 855-88-5678891 / ( 855 ) 34 933 739 / ( 855 ) 12 838 894 - Fax: ( 855 ) 34 933 739 Email: [email protected], [email protected] Website : www.pas.gov.kh

Established in 2012. Number of Firms operating (2015): Infrastructure Developing Total employment: 416. • Located within the port’s domain and can reduce a relatively. • Located in the port zone which is able to reduce large amount of transport cost of Observations both import and export cargoes and less time consuming. • The Master Plan and construction process were designed and performed by Ja- panese technical teams and Japanese companies. • The location never afected by natural disasters. • The SEZ Administration Center comprises (Bank, Telecom, Vocational Training Rooms, Rental Oice, Clinic, Worker Recruitment).

12 – Shandong Sunshell Svay Rieng SEZ Location Road No 1, Chrey Thom Village, Prey Angkuy, Bavet City, Svay Rieng Province.

Surface Area 96,14 ha

Contacts -

Established in 2013. Observations Number of Firms operating (2015): 2 Total employment: -

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13 – Suvannaphum SEZ Location Samrong Kaer Village, Samrong Thom Commune, Kean Svay district, Kandal.

Surface Area 200 ha

Address Power Plant: Somrong Kaer Village, Somrongthom Commune Kiensvay District, Kandal Province, Cambodia. Tel: (+855) 15 911 889 http://suvannaphum.com.kh/ Contacts Address Head Oice: #52, Street 598, Sangkat Beoung Kok II Khan Toul Kork, Phnom Penh, Cambodia. Tel: (+855) 23 885 823 Fax: (+855) 23 855 823

Established in 2014. Number of Firms operating (2015): 1 Total employment: - Sovannaphum Invesment Co.,Ltd. is a company operates on electricity wholesale direct- Observations ly to the Electricite Du Cambodge (EDC). The power plant in Cambodia mainly used coal and oil as fuel and SI Co., Ltd. is one of the companies that use coal as fuel as well. Howe- ver, Cambodia also purchase electricity from neighbored such as Thailand and Vietnam but in the raining season Cambodia has own hydropower to produce electricity.

14 - Tai Seng Bavet SEZ Bavet Located in between Chrouk Mateas Commune, Svay Theb District and Bavet Commune, Chantrea Districht, Svay Rieng Province. • 5 km away from Moch Bai International Border Crossing • Just 80 km away from the Ho Chi Minh international port and 65 km Location • from airport of Ho Chi Minh. • 165 km southeast of Phnom Penh City. • Located along Asean Highway #1 which is closed to Ho Chi Minh City. • Transport to Vietnam’s port Ho Chi Ming nearer and lower in transf • port cost.

99 ha. Surface Area http://www.taiseng-sez.com/landmaplocation.htm

Phnom Penh Oice: Building 56, Preah Monivong Blvd, Sangkat Wat Phnom, Khan Daun Penh, Phnom Penh, Cambodia. Tel.: (+855) 12 911 202 / 888 668 688 Contacts [email protected] [email protected] http://taiseng-sez.com/ http://taiseng-sez.com/TaiSengBavet_SEZ.pdf

Established in 2007. Observations Number of Firms operating (2015): 26. Total employment: 7.968

Source: Council for the Development of Cambodia, Government of Cambodia. http://www.cambodiainvestment.gov.kh/list-of-sez.html http://www.cambodiainvestment.gov.kh/content/uploads/2011/09/SEZ-List-Website-Sept-2015.pdf And other. 12 WFZO Index cards - Cambodia

Other approved ESZs, but not operated: Svay Rieng GIGA Resource SEZ, Sanco Cambo SEZ, Zhong Jian Jin Bian Jing Ji Te Qu SEZ, Hi-Park SEZ, Try Pheap Ou Ya Dav, NLC SEZ, MDS Thmorda SEZ, Svay Rieng GIGA Resource SEZ, Stung Hav SEZ, SNC SEZ, Kiri Sakor Koh Kong SEZ, P (SEZ) I C, Kampong Saom SEZ, Oknha Mong SEZ, Suoy Chheng SEZ, Thary SEZ, Goldfame Pak Shun SEZ, Doung Chhiv Phnom Den SEZ, D&M Bavet SEZ, Try Pheap Ou Ya Dav, MDS Thmorda SEZ.

CONTACTS General Department of Customs and Excise of Cambodia N°: 6-8, Preah Norodom Blvd., Sangkat Phsar Thmei III, Khan Daun Penh, Phnom Penh, Cambodia Tel: +855 23214065 - Fax: +855 23214065 E-mail: [email protected] Website: www.customs.gov.kh Facebook: www.facebook.com/cambodiacustoms

Ministry of Commerce Public Relations Unit (Pr & Communications) Lot 19-61, MOC Road (113B Road), turn in from Russian Blvd, Phum Teuk Thla, Sangkat Teuk Thla, Khan Sen Sok, Phnom Penh, Kingdom of Cambodia [email protected]

Council for the Development of Cambodia, CIB & CSEZB Government Palace, Sisowath Quay, Wat Phnom, Phnom Penh, Cambodia Tel/Fax: (855) 23 427 597 / (855) 23 428 954 [email protected] Email: [email protected]

FREE ZONES WEB SITES SELECTION • http://www.cambodiainvestment.gov.kh/list-of-sez.html • http://www.cambodiainvestment.gov.kh/legal-frame-for-the-special-economic-zone-sez-scheme.html • https://www.jica.go.jp/cambodia/english/oice/topics/pdf/09_chapter5.pdf • https://www.adb.org/sites/default/iles/publication/175236/ewp-459.pdf • http://www.taiseng-sez.com/ • http://www.manhattansez.com/ • http://www.opendevelopmentcambodia.net/contact/ • http://www.cambodiainvestment.gov.kh/investment-scheme/the-special-economic-zones.html • http://www.ssez.com/en/company.asp?Ione=3 • http://www.ppsez.com/en/ • http://www.customs.gov.kh/businesstraders-3/restricted-and-prohibited-goods/ • http://www.moc.gov.kh/en-us/special-economic-zone • http://www.business-in-asia.com/why_cambodia.htm • http://www.dragonkingsez.com/

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