The is a nationally adopted statistical classification system designed to categorize establishments (businesses) by the primary type of economic activity they perform. It is the Cambodian equivalent of international standards like the ISIC (International Standard Industrial Classification of All Economic Activities – managed by the UN) or the NAICS (North American Industry Classification System).

Even professional accountants sometimes make errors. Here are the most frequent pitfalls in Cambodia:

The CSBC covers everything from agriculture to art. Understanding which Section you fall into is the first step:

Let’s break down the structure using a practical example:

The most detailed level, defining specific economic activities (e.g., Class 0111 for Growing of cereals). Husky & Partners Law Firm 2. Dual Classification: Industry vs. Tax While the CSIC tracks