Handbook On Customs Clearance en Final

HANDBOOK ON
CUSTOMS CLEARANCE
Ministry of Economy and Finance

General Department of Customs and Excise of Cambodia
October 2015
HANDBOOK ON
CUSTOMS CLEARANCE

General Department of Customs and Excise of Cambodia
October 2015
KINGDOM OF CAMBODIA
NATION RELIGION KING
GENERAL DEPARTMENT OF CUSTOMS AND EXCISE

No. 780 AKR Phnom Penh, June 8, 2015
LETTER OF COMMAND
GENERAL DIRECTOR
GENERAL DEPARTMENT OF CUSTOMS AND EXCISE
–– Having seen constitution of Kingdom of Cambodia
–– Having seen Reach Kret No. NS/RKT/0913/903 24 September 2013 on nomination of Royal
Government of Cambodia
–– Having seen Reach Kram No. 02/NS/94 20 July 1994 on promulgation of Law on arrangement
and implementation of Council of Ministers
–– Having Reach Kram No. 06/NS/94 30 October 1994 on promulgation of law on common statute
of civil servant of Kingdom of Cambodia
–– Having seen Reach Kram No. NS/RKM/0196/18 24 January 1996 on promulgation of law on
establishment of Ministry of Economy and Finance
–– Having seen Reach Kram No. NS/RKM/0707/017 20 July 2007 on promulgation of law on
Customs
–– Having seen Anukret (sub decree) No. 488 ANKr.BK 16 October 2013 on arrangement and
implementation of Ministry of Economy and Finance
–– Refer to Sarachor (proclamation) No. 001 SR.SHV.BrK 06 January 1995 of Ministry of Economy
and Finance on management of officers of Customs and Excise
–– Refer to Prakas (proclamation) No. 389 SHV.Brk 17 June 2010 of Ministry of Economy and
Finance on the arrangement and implementation of institution base of General Department of
Customs and Excise
–– Refer to needs and necessary works of General Department of Customs and Excise
ORDER
Term 1
Establish working group to make book of legislative procedure of cargos clearance as composition is
stated as below:
1. Mr. PHA ENG VENG Director, Department of Customs Regime Head

2. Mr. SOK SOVITHYEA Deputy Director, Department of Planning, Deputy Head
Technique and International Affairs
3. Mr. OUK KIMSEA Chief of PPSEZ Customs and Excise Office Member
4. Mr. CHHORN VOEUN Chief of Administration and Management Unit Member
at PP Airport Branch
ii
5. Mr. MOK HUOT Chief of Administration and Management Unit Member
at Customs and Excise Branch of Export
6. Mr. NORNG SOKHOM Chief of Bavet Customs and Excise Office Member
7. Mr. YOENG SAM ORN Deputy Chief of Svay Reang Customs and Member
Excise Branch
8. Mr. UN HEMALINE Deputy Chief of Textile Investment Unit, Member
Department of Customs Regime
9. Mrs. BUNNY SOCHEATA Deputy Chief, Administration and Management Member
Unit, Customs and Excise Post Office Branch
10. Mr. LIV BORANN Deputy Chief, Administration and Management Member
Unit, Customs and Excise Preah Sihanouk Ville
Port Branch
11. Mrs. OUK CHANSOPHEAP Officer, Department of Planning, Technique Member
and International Affairs
12. Mr. NOY SOPHANNARITH Officer, Customs and Excise International Member
Airport Branch

Term 2
Handbook of legislative procedure of cargos clearance Working Group has obligations and duties as
following:
–– Coordinate and cooperate with Mr. Hiroshi SUZUKI, independent consultant, in order to collect
all instructions and regulations in force for making handbook of legislative procedure of cargos
clearance
–– Coordinate and contact with all involved customs offices; authorized ministries or institutions;
and private sectors as needed in order to make handbook of legislative procedure of cargos
clearance
–– Implement other duties as appointed by Director General of the General Department of Customs
and Excise
Term 3
General Director of Secretariat; Director of Administration and Management of all involved customs
and excise offices and officials own selves have to oblige according to this letter of command with high
efficiency from the date of signature.
Copied to: Director General

–– Cabinet of Minister, Ministry General Department of Customs and Excise
of Economic and Finance

“to be informed”
–– As stated in term 3
“to implement”
–– Historical Document Dr. KUN NHEM
iii
iv
v
Disclaimer
The Handbook on Customs Clearance (hereinafter referred to as the “Handbook”) is presented by the
General Department of Customs and Excise (hereinafter referred to as the “GDCE”) in collaboration
with Mr. Hiroshi Suzuki, CEO/Chief Economist, Business Research Institute for Cambodia (BRIC)
under the Asian Development Bank’s technical assistance framework to Support Trade Facilitation
for the Implementation of ASEAN Economic Community (AEC). The main purpose of this handbook
is to disseminate information in order to increase public awareness on goods clearance procedures
in Cambodia. All the information on the Handbook, however, is merely a collection and summary
interpretation of some existing laws and regulations relating to customs clearance processes and does
not necessarily reflect the views and policies of the GDCE or the Cambodian Government.
In this regard, the GDCE would like to reaffirm that the Handbook would not be used as any reference
for judicial process, and the GDCE will not accept any liability, obligation or responsibility whatsoever
for any errors, omissions from, misstatements or misrepresentations which has accidentally occurred
during the compilation of this Handbook. In the meantime, the GDCE reserves the right to omit, suspend
or edit all information in the Handbook at any time to meet the evolving circumstances without giving
any reason or prior notice.
At last, in order to ensure full compliance with existing laws and regulations, the GDCE would like to
recommend readers to further verify with the related existing legal documents with number and date as
indicated in all parts of the Handbook, before acting upon it.
vi
Acknowledgements
This Handbook is issued with support of the Asian Development Bank (ADB) under Technical Assistance
(TA 8079) on Trade Facilitation Support for ASEAN Economic Community Blueprint Implementation
(Greater Mekong Sub-Region/Indonesia-Malaysia-Thailand Growth Triangle) which is funded by the
Government of Japan through the Japan Fund for Poverty Reduction.
The views expressed in this publication are those of the authors and do not necessarily reflect the views
and policies of the ADB or its Board of Governors or the governments they represent.
vii
viii
Abbreviations
ADB Asian Development Bank
AEC ASEAN Economic Community
AFTA ASEAN Free Trade Agreement
AFPs ASEAN Free Trade Partners
AJCEP ASEAN-Japan Comprehensive Economic Partnership
ASEAN Association of Southeast Asian Nations
ASYCUDA Automated System for Customs Data
AT Additional Tax
ATIGA ASEAN Trade in Goods Agreement
BTG Best Trader Group
CAMCONTROL Cambodia Import-Export Inspection and Fraud Repression Directorate General
CD Customs Duty
CDC Council for Development of Cambodia
CED Customs and Excise Department
CEPT Common Effective Preferential Tariff
CIB Cambodia Investment Board
C/O Certificate of Origin
CPF Customs Processing Fee
CQ Certificate of Quantity
CRDB Cambodia Rehabilitation and Development Board
CRMDS Customs Risk Management Database System
CTH Change of Tariff Heading
EBA Everything But Arms
EBCE Export Branch of Customs and Excise
EMF Export Management Fee
EMS Express Mail Service
ET Export Tax
EU European Union
FCL Full Container Load Cargo
FRC Final Registration Certificate
FOB Free On Board
FTA Free Trade Agreement
ix
GDCE General Department of Customs and Excise
GDP Gross Domestic Product
GE General Exclusion
GSP Generalized System of Preferences
HS the Harmonized System (HS) of tariff and nomenclature
ID Identification
IMF International Monetary Fund
JICA Japan International Cooperation Agency
LCL Less than Container Load
MEF Ministry of Economy and Finance
MFN Most Favored Nation
MOC Ministry of Commerce
PCA Post Clearance Audit
PIS Priority Integration Sector
PIS-NL Priority Integration Sector – Negative List
PMIS Provincial-Municipal Investment Sub-committee
PSR Product Special Rules
QIP Qualified Investment Project
RCEP Regional Comprehensive Economic Partnership
ROO Rules of Origin
RVC Regional Value Content
SAD Single Administration Document
SEZ Special Economic Zone
SPS Sanitary and Phytosanitary Certificate
ST Special Tax
TCMS Trade Credibility Management System
TRS Tariff Reduction Schedule
USD United State Dollar
VNM Value of Non-originating Materials
VAT Value Added Tax
WCO World Customs Organization
WTO World Trade Organization
x
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xii
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xiv
Table of Contents
Letter of Command...................................................................................................................................ii
Preface.................................................................................................................................................... v
Disclaimer................................................................................................................................................vi
Acknowledgements................................................................................................................................vii
Abbreviations........................................................................................................................................ viii
Map of Cambodia .................................................................................................................................. x
Table of Content.....................................................................................................................................xii
Chapter I: General Information................................................................................................................ 1

1.1. Organization and Role of GDCE............................................................................................... 1
1.1.1. Outline............................................................................................................................ 1
1.1.2. Vision.............................................................................................................................. 2
1.1.3. Mission........................................................................................................................... 2
1.1.4. Organization................................................................................................................... 2
1.1.4.1. Organization Chart............................................................................................ 2
1.1.4.2. Role and Responsibility.................................................................................... 4
1.2. Outline of Law on Customs....................................................................................................... 7
1.2.1. General Provision........................................................................................................... 7
1.2.1.1. Purpose............................................................................................................. 7
1.2.1.2. Customs Territory and Customs Zone.............................................................. 8
1.2.1.3. Protectionism Measures.................................................................................... 8
1.2.1.4. Restriction and Prohibition................................................................................ 8
1.2.2. Import............................................................................................................................. 8
1.2.3. Export............................................................................................................................. 9
1.2.4. Tariff Classification, Origin and Customs Valuation........................................................ 9
1.2.5. Exemptions, Partial Exemptions, and Refund of Duties and Taxes............................. 11
1.2.6. Customs Declaration.................................................................................................... 11
1.2.7. Customs Temporary Storage and Customs Bonded Warehouses............................... 11
1.3. Duty and Taxes........................................................................................................................ 12
1.3.1. Normal Treatment......................................................................................................... 12
1.3.2. Preferential Treatment.................................................................................................. 13
Chapter II: Customs Procedures........................................................................................................... 17

2.1. General Procedures................................................................................................................ 17
2.1.1. Customs Declaration.................................................................................................... 17
2.1.1.1. Procedures of Customs Declaration in ASYCUDA ........................................ 18
xv
2.1.1.2. Authorized User for SAD process .................................................................. 20
2.1.1.3. Required Documents for Customs Declaration ............................................ 20
2.1.1.4. Responsibility of Customs Broker/Declarant in Customs Declaration............ 20
2.1.2. Import........................................................................................................................... 21
2.1.2.1. Sea/River......................................................................................................... 21
2.1.2.2. Air ................................................................................................................... 23
2.1.2.3. Land................................................................................................................ 24
2.1.3. Export............................................................................................................................ 25
2.1.3.1. Sea/River......................................................................................................... 25
2.1.3.2. Air ................................................................................................................... 25
2.1.3.3. Land................................................................................................................ 25
2.1.4. Transit............................................................................................................................ 25
2.1.4.1. National Transit ............................................................................................... 26
2.1.4.2. International Transit ........................................................................................ 27
2.2. Special Procedures................................................................................................................. 27
2.2.1. Best Traders.................................................................................................................. 27
2.2.1.1. Selection Criteria Package for Best Trader Group (BTG)............................... 27
2.2.1.2. Best Trader Group Member Incentive Treatment Package (BTG Member).... 28
2.2.1.3. Best Trader Group Membership Application.................................................. 28
2.2.2. Qualified Investment Project (QIP)................................................................................ 29
2.2.2.1. Exemption of Customs Duties and Taxes ....................................................... 29
2.2.2.2. Import Procedure for QIP................................................................................ 30
2.2.2.3. Customs Clearance for Export at the Export Customs and Excise Branch.... 31
2.2.3. Special Economic Zone (SEZ)...................................................................................... 32
2.2.3.1. Additional Incentives to Investors in SEZ........................................................ 32
2.2.3.2. Import Procedures.......................................................................................... 33
2.2.3.3. Export Procedures.......................................................................................... 35
2.2.3.4. Sales of Goods in SEZ to local market ........................................................... 37
2.2.4. Temporary Admission.................................................................................................. 37
2.2.5. Customs Bonded Warehouse ..................................................................................... 39
2.5.5.1. Types of Customs bonded warehouse........................................................... 39
2.2.5.2. Management of Goods in Customs Bonded Warehouse............................... 39
2.2.6. Imported goods through duty Free Shop..................................................................... 40
2.2.6.1. Import Procedures.......................................................................................... 40
2.2.6.2. Transportation of duty free goods................................................................... 40
2.2.6.3. Responsibilities of operator............................................................................. 40
2.2.7. Goods under Exemption of Import Duties................................................................... 40
2.2.7.1. Determination of Goods that Exempt Duties and Taxes ................................ 40
xvi
2.2.7.2. Management of Goods with Exemption of Duties and Taxes ........................ 41
2.2.8. Procedure on Exportation of Rice and Agricultural Products .................................. 42
2.3. Pre-Clearance Procedures....................................................................................................... 43
2.3.1. Advance Ruling............................................................................................................ 43
2.3.1.1. Definition ........................................................................................................ 43
2.3.1.2. Who can Request an Advance Ruling (Applicant)......................................... 43
2.3.1.3. Offices in Charge of Advance Rulings............................................................ 44
2.3.1.4. How to Request an Advance Ruling............................................................... 44
2.3.1.5. Processing of Requests for an Advance Ruling............................................. 44
2.3.1.6. Validity of Advance Ruling.............................................................................. 45
2.3.1.7. How to Request for Review of an Advance Ruling......................................... 45
2.3.1.8. Publication of Rulings..................................................................................... 45
2.3.2. Customs Valuation........................................................................................................ 49
2.3.2.1. Definition of Customs Value............................................................................ 49
2.3.2.2. The Decentralization of Customs Valuation..................................................... 49
2.3.2.3. The Procedures for Customs Valuation........................................................... 49
2.3.3. Certificate of Origin Verification..................................................................................... 50
2.3.3.1. Presentation of Certificate of Origin (C/O)...................................................... 50
2.3.3.2. In Case when C/O is rejected......................................................................... 50
2.3.3.3. Form of C/O.................................................................................................... 50
2.3.3.4. Examination of Application for C/O................................................................. 50
2.3.4. Prohibited and Restricted Goods.................................................................................. 51
2.3.5. Customs Permit............................................................................................................. 52
2.3.5.1. Goods Subjected to Customs Permit.............................................................. 53
2.3.5.2. Procedure in Applying for Customs Permit..................................................... 53
2.4. Other Procedures..................................................................................................................... 56
2.4.1. Postal Goods................................................................................................................. 56
2.4.1.1. Warehousing................................................................................................... 56
2.4.1.2. Customs Clearance Procedure....................................................................... 56
2.4.1.3. Customs Inspections ...................................................................................... 56
2.4.2. Goods or personal effect of passenger....................................................................... 57
2.4.3. Non-commercial goods................................................................................................ 57
2.4.4. Small Size Trade........................................................................................................... 58
2.4.5. De Minimis.................................................................................................................... 58
2.4.6. Import and Export of foreign currencies...................................................................... 59
2.4.6.1. Foreign Currencies Import.............................................................................. 59
2.4.6.2. Foreign Currencies Export.............................................................................. 59
2.4.6.3. Procedures for Foreign Currencies Export...................................................... 59
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2.4.7. Import and Export of Human Corpse........................................................................... 59
2.4.8. Compromise settlement of Customs Offense.............................................................. 60
2.4.8.1. The Right of Customs to compromise the settlement of Customs Offense.... 60
2.4.8.2. Procedures to Compromise the settlement of Customs Offense.................... 60
2.4.8.3. Complaining Procedures against Customs Record....................................... 60
Chapter III: Additional Procedures Based On Law And Regulations Under Other Ministries.............. 62
3.1. License, Permission Letter and Certificate............................................................................... 62
3.2. Certificate of Origin.................................................................................................................. 63
3.2.1. Introduction.................................................................................................................. 63
3.2.2. Countries Required C/O............................................................................................... 64
3.2.3. How to apply for C/O.................................................................................................... 64
3.2.4. Fee of Applying for C/O................................................................................................ 67
3.2.5. Schedule to Launch the Automation System................................................................ 68
3.2.6. Contact Information....................................................................................................... 68
3.3. Sanitary and Phytosanitary Certificate SPS........................................................................... 68
3.3.1. Definition...................................................................................................................... 68
3.3.2. Purpose........................................................................................................................ 69
3.3.3. Protection..................................................................................................................... 69
3.3.4. The Goods subject to the check.................................................................................. 69
3.3.5. Sanitary and Phytosanitary Certificate Request Procedure......................................... 69
3.3.6. Further Information of Phytosanitary Measures........................................................... 71
Appendix............................................................................................................................................... 72
Appendix A. The Law and Regulation relating to Customs Clearance........................................... 72
Appendix B. The List of Fee and Charges...................................................................................... 76
Appendix C. The List of Contacts of the Other Ministries............................................................... 77
Appendix D. Reference................................................................................................................... 80
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1 GENERAL INFORMATION
1.1. Organization and Role of GDCE
1.1.1. Outline
The Cambodia Customs Administration was Department of Customs and Excise of Cambodia
first established in 1951 by the Royal Decree (GDCE) by Sub-decree 134 dated 15 September
No. 661 dated 29 June 1951. The operations 2008. The GDCE is a public administration under
of the Cambodia Customs Administration the Ministry of Economy and Finance.
were suspended from 1975 to 1979 during the
Khmer Rouge regime. The customs operation The mandate of Director of Customs and
was resumed by the Government’s Decision Excise nominated by the Royal Government of
to establish Customs and Excise Department Cambodia which component is as following:
(CED) dated 13 July 1979. Sub-decree 06 dated
11 March 1988 transferred the CED from MOC
to MEF. The CED was upgraded to the General
No Year in Position Name Note

1 1952 Mr. EAR Sichov Business student from France
2 1954 Mr. KEO Mongkry Business Student from France
3 1956 Mr. UCH Samsem Chief of Customs and Excise
4 1958 Mr. KOCH San Chief of Customs and Excise
5 1960 Mr. NHEUK Nou Royal Palace Officer
6 1962 Mr. CHUM Yaem Royal Palace Officer
7 1963 Mr. CHHIN Raen Chief of Customs and Excise
8 1964 Mr. CHUM Yaem Chief of Customs and Excise
Chapter I: General Information 1

9 1966 Mr. HOU Hong Royal Palace Officer
11 1970 Mr. SO Khamkhoy Chief of Customs and Excise
13 1974 Mr. KIM Son Director of Public Works
14 1975 Mr. KONG Sarin Chief of Customs and Excise
15 1979 – 1997 Mr. SOR Ho Chief of Customs and Excise
16 1997 – 1998 Mr. IN Sareoung Chief of Customs and Excise
Delegation of the Royal Government in
17 1998 – 2014 H.E Dr. PEN Siman
charge as Director General of GDCE
2014 September –
18 H.E Dr. KUN Nhem Director General of GDCE
Present
GDCE has become 155th member of WCO (World Customs Organization) on 3rd April 2001 on its 50th
anniversary.
1.1.2. Vision 1.1.4. Organization

The vision of the GDCE is to become a
1.1.4.1. Organization Chart
modern Customs Administration, that meets
international standards and best practices The GDCE organizational structure and
and that is recognized both internationally management has been changed after upgrading
and within Cambodia for its administrative and from Customs and Excise Department to General
operational efficiency and high quality of service Department of Customs and Excise of Cambodia,
to stakeholders. in response to the current international trade
developments, and other challenges faced by
Customs. The current organizational structure
1.1.3. Mission is in line with the General Department’s mission,
As a member of the WCO, the mission of the GDCE roles, and structure as stipulated in the Sub-
are to expedite and facilitate legitimate trade decree No. 134 dated 15 September 2008
and travel, to collect and increase government and Sub-decree No. 152 dated 06 October
revenue, to ensure fair economic competition, to 2008 on the establishment of Department of
enhance social safety and national security, and Excise, Department of Customs Procedures,
to sustain economic development and viability and Department of Free Zone Management and
of Cambodia. In this regard, various strategic restructured based on Sub-decree of the Royal
objectives and action plans has been and will Government of Cambodia No 488 Dated 16
be created to make its missions successful and October, 2013.
fruitful.
2 Handbook on Customs Clearance

Administrative organization of GDCE has 7 Prepare and manage internal audit on
departments and 1 secretariat at central and Customs and Excise Units and perform
other local units as follows: other missions determined by Director
General of GDCE.
1 Central Unit
–– Secretariat
Department of Administration and Management
–– Department of Administration and Prepare, manage customs officers’ issues

Management including statistics, compliance, change
or transferal of position, promotion,
–– Department of Planning, Technique and admiration or punishment, and set up
International Affairs policy relating to salary cadre, supporting
–– Department of Prevention and Suppression fees and other leave fees;
–– Department of Legal Affairs, Audit and Prepare and organize training for customs
Public Relations officers and as well as officers of relevant
–– Department of Customs Procedures ministries and private sectors if necessary;
–– Department of Excise Manage the reception and delivery of

official documents;
–– Department of Free Zone Management
In charge of other administration tasks
2 Local Units including producing report, evaluating
work efficiency and issuing nomination
–– Export Customs and Excise Branch and mission letters;
–– International Airports Customs and Excise
Control statistics of the use of weapons in
Branch
the unit;
–– Post Customs and Excise Branch
Manage duties of GDCE related to finance
–– Dry Port Customs and Excise Branch and accounting issues, participate in
–– Phnom Penh International Port Customs and determining and examining plan on
Excise Branch revenues-expenses and other payments,
manage the demands, purchases,
–– Sihanoukville International Port Customs
distribution and maintenance of
and Excise Branch
equipment and tools and other properties
–– Municipal /Provincial Customs and Excise of GDCE;
Branches
Perform other duties determined by the
Ministry of Economy and Finance.
1.1.4.2. Role and Responsibility
Department of Planning, Technique and
Secretariat International Affairs
Research, examine, study, report and Propose reasonable policies related to
regularly give advices on important issues tax collection procedures, revenue target,
to Director General of GDCE; and develop master plan and action plans
of Customs and Excise Units;
Prepare, compile and maintain necessary
documents of Director General of GDCE; Develop, research and participate
in supervising the implementation of
Examine all documents; draft of requests, regulations and policies related to
files or other opinions before submitting to customs tariff; customs valuation on
the management of GDCE for approval; export-import goods, evolution on rules

of origin in accordance with the evolution Department of Prevention and Suppression
of national economy and international
trade including amendment of commodity Cooperate in developing policies for
classification, assessment on the impact of investigation and suppression of all kinds
trade facilitations practices, development of smuggling activities, tax evasion and
of methods for analysis and management other violations within customs territory;
of customs’ laboratories; Appoint intelligent network and special
Develop and manage the implementation forces for prevention and suppression of
of the plan for development of customs all customs frauds and other violations;
information system especially automation
Store goods under temporarily detention
system on customs procedures as well as
waiting for final decisions from competent
gathering and maintaining export-import
organizations and manage those goods
statistic, managing the utilization and
according to specific purpose;
maintenance those systems;
Investigate and continually amend the Nominate operation team for investigation
customs transaction value list of export- and suppression of smuggling activities by
import goods, value of currency and taking action on major targets throughout
exchange rate in accordance to actual the country according to the instruction of
situation as the basis for consideration Director General of GDCE;
and decision on work implementation of Serve as the center for cooperation,
local customs units; management, collection and compilation
Examine and counsel on customs technical of all information related to goods,
aspects especially on customs valuation, individual, transportation mean and all
origin and commodity classification and kind of violation tricks from the local and
participate in auditing on these above international sources and analyzing and
issues as well as settlement of other assessing the risk of these information to
issues; be used for suppression of tax evasion and
smuggling and other kinds of violations
Perform duties as the international affairs
against other competent institutions of
center related to customs sector as a
Cambodia and foreign counterparts;
whole;
Study and analyze information related Perform other duties determined by the
to economy and international trade Ministry of Economy and Finance.
by comparing with data of customs
administration of regional and global Department of Legal Affairs, Audit and
trading partner countries; Public Relations
Cooperate with World Customs Organization, Investigate and counsel on the
other customs administrations and other establishment of customs regulations
organizations which involve in customs and other regulations related to customs
sector; operations;
Coordinate and cooperate with relevant Examine the implementation of customs
units of ministries, government institutions regulations and other regulations related
under the framework of economic to customs operations and amendment of
cooperation and international trade; customs regulations;
Participate in supervising and evaluating
Control and participate in examining the
efficiency of customs operations;
request for establishment of customs
Perform other duties determined by the bonded warehouse, free zone, customs
Ministry of Economy and Finance. broker services and similar businesses

and investigate the premise of the GDCE and investigate and control the
businesses and services in compliance consumption of materials and all kinds
with provision of laws and contracts in of exempted goods under specified
force; purposes;
Coordinate customs abuses and other Arrange post clearance audit on Customs
disputes by providing opinions in order to declaration and attached documents.
provide ruling on customs violations and Make conclusion and take a proper
submit to Director General of GDCE for measure if necessary;
verification and decision in accordance
with provisions of law on customs;
Examine and assess, on behalf of public
Department of Customs Procedures leads
relation unit of GDCE, the complaints
by a director and have some deputy-
from private sector in order to balance
directors as assistant.
between efficiency of implantation of laws
and regulations in force and facilitation of
international trade; Department of Excise
Establish and examine the implementation Propose the duty and tax policy,
of risk management plan in order to managing production, importation-
determine high risk target; exportation, distribution and storage of
petroleum products and products subject
Collect, analyze, assess and control special taxes determined by the Ministry
information and data from different of Economy and Finance;
sources and put into trader credibility
management system and risk selectivity Set up master plan and action plan for
criteria management system; development of excise sector and trade
facilitation through each Customs regime
Supervise the implementation of inter of Customs and Excise administration;
institutional agreement with other
government agents in accordance with Manage, control import-export clearance,
trade facilitation through risk management the collection of duties and taxes,
policy; distribution, transportation, movement and
storage of petroleum products throughout
Develop plan and organize the audit on the country including warehouses or
high risk business premises determined business premises;
by GDCE;
Manage process of the business
Perform other duties determined by the premises producing goods bearing
Ministry of Economy and Finance. special taxes, duty-free shops, postal
package clearance determined by the
Department of Customs Procedures Ministry of Economy and Finance and as
well as cooperate with other competent
Participate in policy preparation for
institutions in order to investigate and
managing investment activities and
suppress Customs frauds related to these
import-export activities done by non-
business operations;
governmental organizations, embassies,
government institutions and other persons Perform other duties determined by the
with preferential Customs procedures; Ministry of Economy and Finance.
Examine and manage the issuance of Department of Excise leads by a director

import-export permit with preferential and have some deputy-directors as
Customs procedures determined by the assistant.

Department of Free Zone Management Administration in examining and approving
on the spot the incentives on import
Participate in policy preparation for of production equipment, construction
managing the functioning of free zones in materials and other production inputs of
the Kingdom of Cambodia especially all investor in the zone;
Special Economic Zones in accordance
with existing laws and regulations, Manage, examine and verify the
internationally best practices and Kyoto compliance in implementing duties and
Convention on the Simplification and tasks of the zone developer and investors
Harmonization of Customs Procedures during the construction of infrastructure
in order to assure the smoothness and and production premise, and conducting
quickness of the import-export clearance business;
of goods out of and into the zones;
Manage and lead directly on the Customs
Participate with Cambodian Special and Excise offices to Free Zone or to
Economic Zones Board in examining Special Economic Zone;
request for import of equipment, materials
and other goods for construction of
infrastructure of zone developer;
Department of Free Zone Management
Coordinate for effective participation
leads by a director and have some
of competent Customs officers to work
deputy-directors as assistant.
permanently with Special Economic Zone
1.2. Outline of Law on Customs
1.2.1. General Provision
1.2.1.1. Purpose
The purposes of Law on Customs are to:
Provide the right for the administration, Promote the application of international
control and collection of duties, taxes and standards and best practices regarding
fees on imported and exported goods, customs control and trade facilitation.
Provide for the control and regulation of

The Customs and Excise Department is
the movement, storage and transit of such
responsible for the administration and
goods,
enforcement of the provisions of this Law. The
Promote the prevention and suppression General Department operates under the direct
of fraud and smuggling, supervision of the Ministry of Economy and
Finance (Article 1).
Participate in implementing the
international trade policy of the Royal
Government of Cambodia,

1.2.1.2. Customs Territory and 1.2.1.4. Restriction and Prohibition
Customs Zone The Royal Government may by Sub-Decree
prohibit or restrict, subject to conditions, the
The Customs Territory includes the land territory,
import or export of certain goods for any of the
territorial waters and airspace as well as offshore
following purposes (Article 8):
islands of the KINGDOM OF CAMBODIA. The
Royal Government of Cambodia may establish –– National security;
Free Zones that are excluded from all or part of –– Public order and standards of decency
the customs procedures. and morality;
This Law must be applied:

–– The protection of health and life of
persons, animals or plants;
–– Equally throughout the customs territory;
–– The protection of national treasures of
–– Equally to all persons; and
artistic, historic or archaeological value;
–– Without any immunity or dispensation to –– The conservation of natural resources;
goods imported or exported by the state
or on its behalf (Article 3)
–– The compliance with the provisions of any
legislation of The Kingdom of Cambodia
All imported and exported goods are subject currently in force;
to the provisions of this law. Goods entering –– The fulfillment of obligations under the
or leaving the customs territory are subject, as Charter of the United Nations.
applicable, to import duties and taxes or export
duties and taxes as specified in the Customs To combat smuggling and fraud, the Minister of
Tariff. The establishment and application of Economy and Finance may by Prakas identify
the Customs Tariff shall be prescribed by Sub- certain sensitive or highly taxed goods as
Decree (Article 5). specially designated goods for the purposes of
this Law, and may impose additional controls
and restrictions on their transport, circulation,
1.2.1.3. Protectionism Measures storage and possession.
The Royal Government may by Sub-Decree
take measures to protect Cambodian producers
by raising tariffs when domestic producers are
injured by an increase in imports, by subsidies
provided by other governments to their countries’
exports to Cambodia, or by goods that are
dumped on Cambodia’s markets (Article 7).
1.2.2. Import
All imported goods must be reported at a arriving in Cambodia until the goods have been
Customs office or other location as determined reported to Customs in accordance with this Law
by the Director of Customs. The Minister of (Article 12).
Economy and Finance may by Prakas determine
the time, manner, documentation requirements, Customs may authorize the removal of the
circumstances and exceptions with respect to goods referred to in Article 10 from the customs
the reporting of imported goods (Article 10). clearance area prior to the payment of duties
and taxes and fees, under customs control and
No person shall unload goods from a conveyance after the fulfillment of customs formalities, for the

purposes of: all information on import transaction,
–– Placing in customs temporary storage; invoices and other documentation to
enable Customs to verify and accurately
–– Placing in customs bonded warehouse;
determine the customs value of the
–– Further transportation within or through imported goods.
the Customs Territory to a destination
(Article 13) Customs may, within 3 years of the date
of registration of any customs declaration,
Imported goods may be released by Customs for following an audit, investigation,
temporary admission if at the time of importation
inspection or examination of the imported
it can be demonstrated that these goods will be
goods, re-determine the declared tariff
re-exported. Temporarily imported goods shall
classification or origin by issuing a Notice.
be under customs control until such time as the
conditions of their temporary admission have When an audit, investigation, inspection
been fulfilled (Article 15). or examination undertaken under this
Article finds any fraudulent activity, a
1.2.3. Export Notice may be issued for the goods under
investigation within a period no longer
All goods to be exported must be reported at a than 10 years from the original date of
Customs office or other location as determined registration of the customs declaration.
by the Director of Customs. The Minister of
Economy and Finance may by Prakas determine All additional duties and taxes and any
the time, manner, documentation requirements, other fees and penalties owed as a
circumstances and exceptions with respect to the consequence of the Notice, shall be paid
reporting, movement, storage and transportation to Customs.
of goods to be exported (Article 16).
Any refund of duties, taxes, fees and
penalties overpaid by any person,
1.2.4. Tariff Classification, importer or his agent as a consequence of
Origin and Customs the Notice shall be refunded by Customs.
Valuation
For the purposes of import and export, goods
Tariff classification, origin and customs value
are classified and, unless otherwise exempted
of imported goods specified on customs
by this Law or any other Law of the Kingdom
declarations, shall be declared in accordance
of Cambodia, duty and tax are calculated in
with the following rules (Article 18).
accordance with the Customs Tariff (Article 19).
Any person, importer or his agent, who
completes a customs declaration of For imports, applicable duties and taxes are
imported goods, shall declare the tariff collected according to the origin of the goods.
classification, origin of those goods and The origin of natural products is the country where
customs value for the calculation and they were extracted from the soil or harvested.
assessment of duty and tax. Customs Goods manufactured in a single country, with
shall verify the tariff classification and no contribution from materials from another
country, originate in the country where they are
origin of the imported goods.
manufactured. The country of provenance is the
Any person, importer or his agent country from which the goods were sent directly
is responsible for declaration of the to the customs territory (Article 20).
accurate customs value for the payment
of duties and taxes and must disclose

The customs value of imported goods shall be determined in accordance with the following rules
(Article 21):
a. The customs value of imported goods shall be the transaction value. That is, the price actually
paid or payable for goods when sold for export to Cambodia, subject to the provisions
contained in Prakas issued under sub-paragraph (h) of this Article.
b. If the customs value of the imported goods cannot be determined under the provision of sub-
paragraph (a) of this Article, the customs value shall be the transaction value of identical
goods.
c. If the customs value of imported goods cannot be determined under the provisions of
sub-paragraph (a) and sub-paragraph (b) of this Article, the customs value shall be the
transaction value of similar goods.
d. If the customs value of imported goods cannot be determined under the provisions of sub-
paragraph (a), sub-paragraph (b), and sub-paragraph (c) of this Article, the customs value
of the imported goods shall be based on a deductive method.
e. If the customs value of imported goods cannot be determined under the provisions of sub-
paragraph (a), sub-paragraph (b), sub-paragraph (c), and subparagraph (d) of this Article,
the customs value of imported goods shall be based on a computed method.
f. The order of application of sub-paragraph (d) and sub-paragraph (e) of this Article may be
reversed at the request of the importer.
g. If the customs value of the imported goods cannot be based on the provisions of sub-
paragraph (a) sub-paragraph (b) sub-paragraph (c) sub-paragraph (d) and sub-paragraph
(e) of this Article, the customs value shall be determined by using reasonable means
consistent with the principles and the provisions as referred to in subparagraphs (a) (b) (c)
(d) and (e) of this Article on the basis of available data in the Customs Territory subject to
certain limitations.
h. The Minister of Economy and Finance shall issue a Prakas to determine all matters related
to the determination of customs value.
The customs value of exported goods shall be the value of the goods at the point of exit, which is
determined by adding to the price of the goods, expenses for transport as well as all expenses needed
to carry out the export operation up to the frontier, excluding export taxes payable upon exit, domestic
taxes and similar levies, for which the exporter has been given a receipt (Article 22).

1.2.5. Exemptions, Partial Exemptions, and Refund of Duties
and Taxes
Import duties and taxes shall not be imposed and agencies of technical co-operation of other
on goods brought into the Customs Territory for governments, etc. (Article 26).
transit or transshipment (Article 25).
Partial exemption of import duties and taxes may
Exemption of Import Duties and Taxes shall be be granted with respect to the import of Seeds
granted with respect to the import of goods and breeding animals for agriculture, goods for
exempted under the provisions of any other Law temporary admission, Goods and materials so
of Cambodia, goods for foreign diplomatic or specified under any other Law of Cambodia, etc.
consular missions, international organizations (Article 27).
1.2.6. Customs Declaration

All imported or exported goods, whether or The importer or owner of the goods shall be liable
not exempt from duties and taxes, must be the for import duties and taxes (Article 35).
subject of a Customs declaration (Article 29).
Imported or exported goods must be declared In the case of customs temporary storage
by their owners or by persons authorized to act or customs bonded warehouse storage, the
on the owners’ behalf (Article 31). operators are liable for import duties and taxes
and other fees (Article 35).
Any person may, without exercising the profession
of customs broker, make customs declarations
for their own business (Article 33).
1.2.7. Customs Temporary Storage and Customs Bonded

Warehouses
Customs temporary storage refers to the storage Government, or by any person. Public
of goods under customs control in approved warehouses are open to any person who
premises pending the completion of customs has the right to store the goods in the
formalities. Licenses for the operation of a warehouse.
customs temporary storage facility are approved
by the Minister of Economy and Finance (Article b. Private warehouses, which are licensed
43). by the Director of Customs, are to be used
solely by specified persons to store goods
Customs bonded warehouses are facilities where for their own specific uses, including
goods may be placed for a specified period of operators of duty free shops.
time under customs control. Placing goods in
customs bonded warehouses suspends the c. Special warehouses, which are licensed
application of the duties, taxes and restrictions for by the Director of Customs, are a type of
which they are liable. There are three categories warehouse for goods which may present a
of customs bonded warehouses: hazard, or could affect the quality of other
goods, or could require special storage
a. Public warehouses, which are licensed by facilities;
the Minister of Economy and Finance, may
be operated by any agency of the Royal

Licenses for customs bonded warehouses will processing or manufacturing of goods. Goods
determine conditions for owners and operators accepted in customs manufacturing bonded
including location, construction and layout of warehouses are exempt from import duties and
premises, and procedures for the control and taxes (Article 49).
handling of goods (Article 44).
Operations that carry out the processing or
Goods may remain in customs bonded refining of crude petroleum or bituminous
warehouses for up to two (2) years from the date minerals to obtain petroleum products must
of registration (Article 46). be placed under the customs manufacturing
bonded warehouse regime (Article 50).
In certain circumstances, the MEF may authorize
the establishment of customs manufacturing
bonded warehouses, for the purpose of
1.3. Duty and Taxes
1.3.1. Normal Treatment

Duties and taxes are levied on any imported whereby their duties and taxes are exempted.
and exported goods before releasing them from
Customs; except goods qualifying for special There are different types of duties and taxes
privilege according to the laws and regulations, collected by Customs.
No Types of Duties and Taxes Rate

I. Importation
1 Customs Duties (CD) 0%, 7%, 15%, 35%
2 Special Tax (ST) 0%,4.35%, 5%, 10%,15%,20%, 25%, 30%, 45%, 50%
3 Additional Tax (AT) 0.02$/Liter on gasoline, 0.04$/Liter on Diesel Fuel
4 Value Added Tax (VAT) 10% flat rate
II. Exportation
1 Export Tax (ET) 0%, 5%, 10%, 15%, 20%, 50%
Source: Customs Tariff Book 2012, 3rd edition issued on January 2015

1.3.2. Preferential Treatment
Treatments Conducted
Reference Regulations
Royal degree No 08/09.017 dated August 29, 2009
Prakas 288 MEF dated 31 March 2011 on promulgating the schedule of
the Kingdom of Cambodia for Reduction/ Elimination of Imports Duties
under ASEAN Trade in Goods Agreement
Under preferential treatment, Cambodia shall implement the ASEAN Trade

in Goods Agreement (ATIGA) by 2015. In this context, Cambodia has
implemented tariff reduction since 2009 and shall eliminate import duties on
all products by 2015 with flexibility to 2018 by the following schedule:
–– Import duties, at least 80% of tariff lines, are equal to or less than 5%
ASEAN Trade in by 1st January 2009,
Goods Agreement
–– Import duties on ICT products shall be eliminated by 1st January 2010,
(ATIGA)
–– Import duties on unprocessed agricultural products in High Sensitive
List shall have their respective applied MFN rate,
–– Import duties on priority integration sector (PIS) shall be eliminated to
0% in 2012,
–– Import duties on Priority Integration Sector Negative-List PIS-NL shall
be eliminated to 0% in 2015,
–– Import duties on unprocessed agricultural products in Sensitive List
shall be reduced or eliminated to zero or five percent (0-5%) by 2017,
–– Cambodia shall maintain 7% of the total tariff lines or 662 tariff lines in
5% until 2018.
Royal degree No 1207/033 dated December 08, 2007
Prakas No 645 MEF dated 22 August 2008 on promulgating the
schedule of the Kingdom of Cambodia for the Framework Agreement
on Comprehensive Economic Co-operation between ASEAN and the
People Republics of China.
Normal Track
–– Cambodia at least 50% of tariff lines shall reduce to 0-5% by January
ASEAN-China 1st 2012.
Free Trade –– Cambodia shall eliminate its tariffs not later than January 1st 2015 with
Agreement flexibility to 2018.
(ACFTA)
Sensitive Track
–– Cambodia shall be subsequently reduced to 500 tariff lines at the HS
6-digit level to 0-5% not later than January 1st 2020.
Highly Sensitive List

–– Cambodia shall keep not more than 40% of the total number of tariff
lines in the
–– Sensitive Track or 150 tariff lines at the HS 6-digit level, whichever is
lower.

Royal degree No 1207/034 dated December 08, 2007
Prakas No 613 MEF dated 13 August 2008 on promulgating the
schedule of the Kingdom of Cambodia for the Framework Agreement
on Comprehensive Economic Co-operation between Asean and the
Republics of Korea.
Normal Track
–– Cambodia shall reduce its tariff rate at least 50% of the tariff lines
ASEAN-Korea placed in the Normal Track to 0-5% not later than January 2015 and
Free Trade 90% of tariff lines shall eliminate not later than January 2017, and all
Agreement tariff lines shall eliminate not later than January 2018 with flexibility to
(AKFTA) not later than 2020.
Sensitive Track
–– Cambodia shall reduce the applied MFN rates of tariff lines placed in
Sensitive Lists to 20% not later than 1 January 2020. These tariff rates
shall be subsequently reduced to 0-5% not later than 1 January 2024.
Highly Sensitive Track

–– Cambodia shall reduce the applied MFN tariff rates of tariff lines
placed in Highly Sensitive List not more than 50 % not later than 1
January 2024.
Royal degree No 1009/019 dated September 22 2009
Prakas 1376 MEF dated 30 December 2009 on promulgating
the schedule of the Kingdom of Cambodia for the Agreement on
Comprehensive Economic Partnership Amongst member states of
Asean and Japan.
Normal Track I
ASEAN-Japan –– The tariffs rates shall reduce to 0% from the Agreement enter into
Comprehensive
force.
Economic
Partnership Normal Track II
Agreement –– 40% of tariffs lines shall reduce to 5% by 2020 and 90% shall eliminate
(AJCEP) by 2023, and 100% shall eliminate by 2026.
Highly Sensitive or Category C

–– Cambodia shall place 4% of tariffs lines in Category C
Sensitive Track or Category R

–– Cambodia shall place 8% of tariff lines in Category R.
Exclusion List or Category X

–– Cambodia shall place 3% of tariff line in Exclusion List.

Royal degree No 1010/016 dated September 29 2010
Prakas 1199 MEF dated 29 December 2010 on promulgating the
schedule of the Kingdom of Cambodia under the Agreement to
establish Free Trade Agreement Amongst member states of Asean
Asean-Australia and Australia and New-Zealand
and New
Normal Track I and II
Zealand Free
Trade Agreement –– 88% of tariff lines shall reduce in 2021, and 2024 for normal track II.
(AANZFTA)
Sensitive Track
–– 7% of tariff line shall reduce to 5% in 2025.
Highly Sensitive
–– Cambodia shall place 3.45% of tariff line base on MFN rate
Exclusion List
–– Cambodia shall place 1.50% of tariff line exclude from the schedule.
Royal degree No 0211/004 dated February 09 2011
Prakas 389 MEF dated 15 June 2011 on promulgating the schedule of
the Kingdom of Cambodia for the Agreement established Free Trade
Agreement Amongst Member State of Asean and India.
Normal Track 1
–– Tariff rates shall reduce or eliminate from 1st January 2010 to 31
December 2018.
Normal Track 2
–– Tariff rates shall reduce or eliminate from 1st January 2009 to 31
December 2021.
ASEAN-India Free Sensitive List

Trade Agreement –– Tariff rates shall reduce or eliminate from 1st January 2009 to 31
(AIFTA) December 2021.
Special Products
–– Such as Palm Oil, Coffee, Black Tea, and Pepper
–– The period to reduce is from Jan 01, 2009 to Dec 31, 2018
Highly Sensitive
–– The goods in this category such as rooted orchid cuttings and slips,
aquarium plants, Coconut in shelled or shelled etc., shall reduce 50%
of Ad valorem.
Vehicle:
–– Base rate is 35%. Cambodia has committed to reduce to 25% in 2012,
continue to reduce to 22.5% in 2013, 20% in 2014, 17.5% in 2015, 15%
in 2016, 10% in 2017, 0% in 2018.

The Regional Comprehensive Economic Partnership (RCEP) is a FTA

negotiation that has been developed among 16 countries: the 10
members of ASEAN (Brunei, Cambodia, Indonesia, Laos, Malaysia,
Myanmar, the Philippines, Singapore, Thailand, and Viet Nam) and the
six countries with which ASEAN has existing Free Trade Agreements
Regional (FTAs) – Australia, China, India, Japan, Korea, and New Zealand. In
Comprehensive relation to RCEP these six non-ASEAN countries are known as the
Economic ASEAN Free Trade Partners (AFPs).
Partnership
(RCEP) Following a preparatory process, the participating countries began
formal negotiations in May 2013. RCEP will cover trade in goods,
trade in services, investment, economic and technical cooperation,
intellectual property, competition, dispute settlement/legal and
institutional issues and other issues to be identified during the course
of negotiations.

2
2.1. General Procedures
CUSTOMS PROCEDURES
2.1.1. Customs Declaration

Reference regulations
Prakas No. 1447 MEF dated 26 December Instruction N0.1308 GDCE dated 24
2007, Ministry of Economy and Finance, November 2009 on Detail Procedures and
on Provisions and Procedures on Customs Responsibilities in Functioning Customs
Declaration. Declaration (Single Administrative
Documents-SAD) through electronic
mean.
Chapter II: Customs Procedures 17

2.1.1.1. Procedures of Customs Declaration in ASYCUDA
The Electronic lodgment of Customs Declaration called Automated System on Customs Data
(Single Administration Document-SAD) through (ASYCUDA) follows the Processes in diagram of
new automated customs processing system ASYCUDA below.
The general procedures to be followed by After registration, the Customs Broker/Declarant

importers, exporters and their representatives shall print and sign two (2) copies of SAD
for the electronic submission of customs attached with all required documents and summit
declarations are described below: to competent Customs officer.
1: Preparation and Printing of Customs The system will automatically inform the Customs
Declaration Brokers/Declarant about the situation of the
customs declaration process.
The Customs Broker/Declarant inputs information
of SAD directly into the ASYCUDA. The computer 2: Lodgment of the Customs Declaration
checks and verifies the customs declaration
with reference documents in the system, and The customs officer in charge of face vetting
performs some examinations. The system will examines hard copies of registered SAD and
allow registration of customs declaration when attached documents with information in the
information is completed and valid. Registered system to ensure that the SAD is properly filled,
customs declarations can be cancelled with clear and legible and signed by the Customs
authorization from the GDCE. Only registered Broker/Declarant, and all required documents are
customs declaration is considered as legal submitted together with the hardcopy registered
document. SAD.

The customs officer may reject any SAD which officer in charge of Query Desk will discuss with
does not fulfill the above requirements. Broker/Declarant. If agreement is not reached,
the customs officer will prepare a report or record
3. SAD Processing Lanes to GDCE for further action.
When the SAD is completely and satisfactorily When the above action is fulfilled and agreement
checked, the customs officer assesses the SAD is reached, customs officer shall sign on SAD
by using the system. By using risk management and update the Inspection Act Form based on
criteria, the system will assign the Processing the results of inspection and settlement at query
Lane for the Declaration as below: desk or upon the decision of GDCE. Then SAD
will be re-routed to GREEN Lane.
RED Lane: The SAD must be scrutinized
(checked against documents). Goods
are subject to physical inspection before 5. Container Scanning
re-routing the SAD to GREEN Lane and
Container scanning is done independently of
assessment by Customs.
SAD processing. The system will be available
YELLOW Lane: The SAD must be in the Scanning Office enabling the scanning
scrutinized (checked against the officer to compare the goods declared on the
documents) before re-routing to GREEN SAD with those found on the scanning image/
Lane and assessment by Customs. scanning information.
GREEN Lane: The SAD is automatically Any irregularity found should be recorded in the
assessed and a clearance document Inspection Act Form by Customs.
issued. The hardcopy SAD may be
subject to Post-Clearance Audit (PCA). 6. Assessment Notice
BLUE Lane: The SAD is provided the When the SAD is assessed by the ASYCUDA, the
same treatment as for GREEN Lane and system will inform the amount of duties, taxes and
with specific reasons subject to Post- fees to be paid. The notice of assessment will be
Clearance Audit. used as a reference document for payment of
duties, taxes and fees.
If customs declaration is under Red or Yellow
Lane, customs officer shall verifies the selectivity 7. Accounting
criteria that caused the declaration to be set
in these lanes. The system will show special Duties, taxes and fees are paid in accordance
requirements such as requirement for import with regulations in force. If payment is made
license, withdrawal of sample and history of via the National Bank of Cambodia or other
smuggling etc. authorized financial institutions, the receipt
issued by these institutes shall be submitted to
4. Query Desk Customs and the system will issues a Customs
receipt in return.
If there are some errors in data entry or
irregularities found during physical examinations,
8. Release of Goods
SAD will be routed to the Customs Query Desk.
Customs Broker/Declarant will be notified that After payment of duties, taxes and fees Customs
the SAD status has changed to “query” and the will issue the Cargo Release Note, which details
reasons for the query. the amount of duties, taxes and fees related to
the declaration. This note is used to authorize
Upon receiving the notification, Customs Broker/
release of the cargo from Customs.
Declarant shall go to the Customs Query Desk. If
any amendments to SAD are required, customs

9. Post Clearance Audit (PCA) is no mistake or after the correction of
mistake. After registration ASYCUDA will
SADs processed under Blue and Green Lane are provide registration number and date
subject to Post-Clearance Audit. automatically.
Declarant shall print 2 copies of the

2.1.1.2. Authorized User for SAD registered Customs declaration and
valuation note (in case necessary) in A4
process
size paper (Note: Customs declaration
–– Legal person or company with Value can be printed after registration).
Added Tax certificate
Registered Customs declaration attached
–– Owner of the goods or representatives with necessary documents shall be
submitted to Customs officer in charge
–– Customs broker recognized by Customs
face vetting. Declarant shall sign on
–– Legally authorized Employee of the Customs declaration in front of Customs
company officer.
In case Customs officer in charge

face vetting does not accept Customs
2.1.1.3. Required Documents for declaration, declarant shall contact query
Customs Declaration desk official.
Documents to be attached with SAD: If there is official in charge of manifest,

declarant shall bring the copy of Customs
–– Invoice and Packing list
declaration to Customs officer in charge
–– Transportation documents (Bill of Lading/
of manifest in order to write off goods in
Airway Bill/Truck Bill)
Customs declaration from manifest.
If necessary If scan is required, declarant shall bring
–– Manifests the copy of Customs declaration to
–– Licenses Customs unit in charge of scanning the
container.
–– Permit
–– Certificate of Origin If physical inspection is required,
declarant shall contact chief examiner for
–– Insurance Premium and
inspecting the cargo.
–– other related documents
If additional information is need by
Customs officer, declarant shall go to
2.1.1.4. Responsibility of Customs query desk.
Broker/Declarant in If payment is made via banking system,
Customs Declaration declarant shall provide bank receipt to
Customs officer in charge of accounting in
Customs Broker/Declarant shall perform the order to certify the payment in ASYCUDA.
following responsibilities:
If payment is made on cash/check,
Declarant shall input data on Customs declarant shall provide cash/check to
declaration including valuation note until Customs officer in charge of accounting in
registration order to certify the payment in ASYCUDA.
When finish inputting data on Customs After payment of duties and taxes or in
declaration, declarant shall verify and case goods are declared under advance
then register Customs declaration if there payment, declarant shall receive Customs

receipt from cashier and then Customs In case there is an approval and
receipt on vehicle (if exist) and cargo permission to totally or partially return
release note of Chief of accounting. duties and taxes, declarant shall bring
necessary documents including decision
Declarant shall take transportation
of the competent authority, Customs
note from Customs officer in charge of
declaration, Customs receipt, Bill…etc.
warehouse or Customs area and then take
to accountant and cashier in order to
the cargo out.
certify the return of duties and taxes in
ASYCUDA.
2.1.2. Import
2.1.2.1. Sea/River
Importation of goods via Sea/River way shall be 2. When ship already berthing in the port,
implemented through different steps such as customs officer in charge of ship formality
ship formalities, cargo warehousing, customs and other relevant competent officers such
declaration process and inspection. as officer of autonomous port, immigrant
police, quarantine officer, cruise officer,
Reference Regulations: representative of transport company enter
Sub-decree No. 64 ANKr.BK dated 9 the ship and conduct the formalities.
July 2001 on the determination and
3. Documents to be submitted by the crew
management of inspection office of
master to relevant officers are:
international gate, International border
gate, bilateral border gate, border area –– Ship Report
gate, and sea port gate in over the country –– Cargo Manifest
of Kingdom of Cambodia.
–– List of Crew Personal Effect
Prakas No. 572 MEF dated 19 August –– Crew List
2010 on the report of goods when arrive
in the customs territory of Kingdom of
–– Discharge List
Cambodia –– Passenger List
Letter No. 01BB dated 01 April 2002 of –– Bill of Lading
the Preah Sihanoukville Municipal on the –– Ship rental contract
internal regulation of the inspection office
–– Ship registration certificate and
of Sihanoukville International Autonomous
other documents according to
Port
necessary case required by customs
administration in order to implement
a. Ship Formalities customs measures.
Procedures for ship formality are as follows: 4. After verification and if there is no
irregularity, customs officer finalize the
1. At the time the ship arrive to customs
formalities and record the date, sign
territory, cruise officer shall priorly inform
and stamp on manifest. Then, send it to
customs officer in charge of ship formality.
manifest management section.

b. Warehousing 3. Duration of Storage:
–– Authorised maximum duration of
storage is 45 days (forty five days)
Prakas No. 109 MEF dated 15 February from the arrival date.
2008 on the management of unclaimed
–– Over the above duration, goods shall
goods
be placed in customs warehouse and
Prakas No. 106 MEF dated 15 February owner must pay customs storage fee
2008 on the customs temporary storage of 0.1% of Customs value per day.
–– Goods, which are not removed from
Customs temporary storage:
the temporary store within 3 months
1. Less than container load (LCL) and from arrival date, shall be considered
Non-containerized cargo (to be placed unclaimed goods.
temporary store):
c. Customs Clearance Procedures
–– Competent customs officer receives
the request for placing goods into Every physical or legal person importing goods
temporary store and record in the through each Sea/River checkpoint shall lodge
inventory control list. import customs declaration attaching with
–– At the time customs broker completed original supporting documents and submit them
customs declaration and come to take to competent customs officer at each checkpoint.
goods, customs officer in charge of For customs declaration process, please see
temporary store write off those goods point 2.1.1. above
from inventory control list and issue
two (2) sets of Cargo release note. d. Scanning
One (1) set is kept at customs and
another set is provided to customs Reference Regulations
broker for discharging goods from Letter No. 437 CED dated 20 May 2002,
temporary store. official operation of TC-Scan station at
Sihanoukville international port
2. Full container load (FCL) Cargo:
Letter No. 823 CED dated 12 November
–– After fulfillment of ship formalities,
2003, additional instruction and amending
competent customs officer receives a
types of container to be under TC Scan at
set of cargo manifest for recording in
Sihanoukville international port
the containerized cargo list.
Letter No. 1358 GDCE dated 23 December
–– At the time customs broker completed
2013, more facilitation for investors in SEZ
customs declaration and come to
take cargo container, the customs Prakas No. 316 MEF dated 19 March 2014,
officer write off those goods from on the amendment of fee on inspection of
containerized cargo list and issue goods by scanning machine.
transportation permit if goods are
Letter No. 790 GDCE dated 13 June 2014,
loaded in more than one (1) container
offering treatment to promote traders from
by clearly stating date of release,
8 companies those are members of Best
plate number of truck, destination
Traders.
and duration of transportation to the
destination. Letter No. 1489 GDCE dated 21 July
2014, investigation of compliancy of Best
Trader Group

Letter No. 1867 GDCE dated 12 Prakas No.109 MEF dated 15 February
September 2014, improvement of 2008 on the management of unclaimed
efficiency on implementation of customs goods.
procedures at dry ports
Prakas No.1447 MEF dated 26 December
Container that has to go through the scanning 2007 on Customs Declaration Provisions
machine must be implemented as following: and Procedures
1. For cargo clearance at entry office a. Aircraft Formalities

All containerized cargo are subject to –– Aircrafts departing and arriving Cambodia
scanning process, except for: must notify to the competent authority of
–– Goods of embassy or organization the State Secretariat of Civil Aviation of the
that has diplomatic immunity, Kingdom of Cambodia.
international organization, all non- –– When flying in Cambodia’s airspace,
government organizations officially aircrafts are not allowed to unload goods
recognized by government. at location other than the designated
–– Grant aid goods, donation goods route; except in the case where there
and import through credit loan of is a possibility of accident which must
government as well as imported be notified immediately to the nearest
goods of government institution customs authority.
–– Goods of Best traders groups (in case –– The loading and unloading of the
no specific requirement by GDCE). passengers’ goods must be approved
and inspected by customs officer.
–– Empty container
–– The crew or the aircraft representative
–– Other goods with permission from the
must provide a cooperative assistance to
the customs officer during the inspection
2. For national transit cargo of the aircraft by customs officer.
–– Dry port operators can choose

–– In the case where the aircraft makes an
scanning machine at Sea/River Port unexpected landing due to accident or
or at any Dry Port Customs and in order to avoid accident on an airfield
Excise Office without customs officer, the crew or the
aircraft representative must notify the
–– Cargo transited to SEZ are exempted
authority on the ground in order to do the
from scanning process
inspection instead of the customs officer.
3. Scanning Fee is as following:

b. Wareshousing
–– USD32 (thirty two) for container with
size from 40 feets up Imported goods through any international airport
–– USD20 (twenty) for container with will be stored at Customs Temporary Storage
size below 40 feets under the control of customs. Then wait to fill
customs clearance procedures before releasing
for home use or placing in other customs
2.1.2.2. Air procedures.
Reference Regulations –– Authorized maximum duration of storage

is 30 days (thirty days) from the arrival
Prakas No. 106 MEF dated 15 February
date.
2008 on the customs temporary storage

–– Over the above duration, goods shall be Every physical or legal person who import goods
placed in customs warehouse and owner through each checkpoint shall lodge import
must pay customs storage fee of 0.1% of customs declaration with attached with original
Customs value per day. appendix document and submitted to competent
customs officer at each checkpoint. For customs
–– Goods, which are not removed from declaration proccess, please see point 2.1.1.
the temporary store within 3 months above
from arrival date, shall be considered
unclaimed goods.
c. Container Scanning
c. Customs Clearance Procedure Reference Regulations:
Every physical or legal person who import Prakas No. 316 MEF dated 19 March 2014
goods through each international airport shall on the amendment of fee on inspection of
lodge import customs declaration attaching with goods by scanning machine.
original attaching document and submit them to Letter No. 790 GDCE dated 13 June
competent customs officer at each international 2014 on the offering treatment to promote
airport. For customs declaration process, traders from 8 companies those are
please see point 2.1.1. above members of Best Traders.
Letter No. 1868 GDCE dated 12 September

2014 on the strengthening efficiency of
2.1.2.3. Land the usage of the scanning machine at
Bavet Customs and Excise Branch
1. For cargo clearance at entry office
Letter No. 1735.MEF dated 30 March
2006, Ministry of Economy and Finance, All containerized cargo are subject to scanning
on formalities for the management process, except:
of containerized goods imported to
Cambodia via international sea port
–– Goods of embassador or organization that
of neighboring countries of Cambodia has diplomatic immunity, for international
through Customs transit procedures organization, all non-government
of those countriesPrakas No.1447MEF organizations officially recognized by
dated 26 December 2007 on Regulation government.
and Legislative customs procedures –– Grant aid goods, donation goods imported
through credit loan of government as
Prakas No. 572 dated 19 August 2010 well as imported goods of government
on reporting of goods at the time of institution
arrival at customs territory of Kingdom of
Cambodia.
–– Goods of Best traders groups (in case no
specific requirement by GDCE).
–– Empty container
a. Customs Formality Prior to the lodgment
of goods declaration –– Other goods with permission from the
Importers/authorized person shall report to
customs administration before introduction of 2. For national transit cargo
goods into Cambodia customs territory. –– Dry port operators can choose scanning
machine at Sea/River Port or at any Dry
b. Customs Clearance Procedures Port Customs and Excise Office

–– Cargo trasitted to SEZ are exempted from 5. Chief of Sea/River Customs and Excise
scanning process2.1.3. Export office checks request and attached
documents, in case no irregularity, gives
3. Scanning Fee is as following: the permission for export.
–– USD32 (thirty two) for container with size 6. After receiving permission, exporter or
from 40 feets up authorized person shall conduct customs
–– USD20 (twenty) for container with size declaration process as mentioned in
below 40 feets point 2.1.1. above
Note÷ b. Scanning
1. Containerized cargos which are exempted All containerized cargos exported via Sea/River
from scanning process and scanning free may Port and Customs and Excise office are subject
be changed upon the requirement from GDCE. to scanning process, except for:
2. importation of containerized goods

–– Finished product of garment sector.
into Cambodia via land transportation mean –– Goods of embassy or organization that
by using sea ports of neighboring countries of has diplomatic immunity, international
Cambodia under customs transit procedure of organizations officially recognized by
those countries shall implement the following government and export goods of the
procedures (letter 1735 MEF) ÷ government.
–– Require all goods imported into the –– Empty container
Kingdom of Cambodia through Customs
–– Special permission to exempt this
transit procedures of neighboring
obligation permitted by Ministry of
countries to be loaded in containers
Economy and Finance.
and attached with bill of lading, and
prohibit the partition of goods out of the
containers in small separate quantities 2.1.3.2. Air
before completing Customs clearance
for importation into of the Kingdom of All export goods must be reported at customs
Cambodia. office or at other locations as determined by the
Director of Customs. Those goods will be kept
–– - For goods specified above and which
temporary at a place controlled by customs
continues to be imported into the Kingdom
administration (Temporary Customs Warehouse)
of Cambodia in small separate quantities
and wait for filling customs clearance procedure
out of such container, there shall be prior
before permitting to discharge.
approval from GDCE in order to examine
and decide on each actual case.
Customs clearance procedures
2.1.3. Export All exporters shall attached all documents
2.1.3.1. Sea/River to process customs clearance. For customs
declaration processing, please see 2.1.1.
a. Customs Clearance Procedures
2.1.3.3. Land
The process of customs clearance procedures at
Sea/River Port and Customs and Excise office: Customs clearance procedures
4. Exporter or authorized person shall –– For exporting goods by land, goods
request to Chief of Sea/River Customs and owner or authorized person shall request
Excise office the permission for export for export permit from GDCE or provincial
goods. customs and excise branch.

–– After receiving permission, exporter or
authorized person shall conduct customs
declaration process as mentioned in
point 2.1.1. above
2.1.4. Transit
Reference Regulations:
Prakas No.508 MEF dated 01 July 2008 manifest write off container from
on customs transit containerized cargo list
Instruction No.790 DCE dated 28 August –– Container is to be scanned either at office

2008 on the procedures for customs of departure or at other customs offices in
transit Phnom Penh.
Instruction No 1090 DCE dated 17 –– If there is no irregularity, competent
October 2008 on the implementation of Customs officers shall stamp and certify
customs transit procedures customs transit procedures by defining a
Prakas No. 907 MEF dated 09 October number of conditions such as legal routes
2009 on the determination of transition and duration of transit, as well as affix
fee on some goods under legislative customs seals.
procedure of customs transit
–– Chief of office of departure sign to finalize
Customs transit is the procedure which allows the process
the transport of goods from one customs office –– Customs officer at office of departure
to another under customs control. Goods being allow container to be transited to dry port
carried under Customs transit are not subject to
the payment of duties and taxes. There are two
b. Imported goods transit to Special
(2) types of customs transit national transit and
Economic Zone
international transit.
–– Operator submits to office of departure
2.1.4.1. National Transit the application for transportation of
goods under national transit to SEZ.
National transit is the transport of cargo (a) from This application shall be endorsed
an office of entry to an inland Customs office, (b) by representative of GDCE to SEZ in
from an inland Customs office to an office of exit, advance.
or (c) from one inland Customs office to another
inland Customs office. –– Customs broker lodges summary customs
declaration (Transit declaration) at office
of departure.
a. Imported goods transit to dry port
–– Operator shall receive permission from –– Customs officer in charge of cargo
GDCE in order to implement transit manifest write off container from
procedure containerized cargo list
–– Customs broker lodges summary customs –– Goods transited to SEZ are exempted
declaration (Transit declaration) at office from scanning process.
of departure.
–– If there is no irregularity, competent
–– Customs officer in charge of cargo Customs officers shall stamp and certify

customs transit procedures by defining a territory to a customs office of exit. Operator
number of conditions such as legal routes shall receive permission from GDCE in order to
and duration of transit, as well as affix implement international transit and follows some
customs seals. procedures below:
–– Chief of office of departure sign to finalize

a. At Office of Entry
the process
–– Customs broker lodges summary customs
–– Customs officer at office of departure
declaration (Transit declaration).
allow container to be transited to SEZ.
–– Competent customs officer shall fill in
c. Exported goods cleared at inland section A and C of declaration. In case
customs office transit to customs office of necessary, competent customs and
exit excise officer can physically inspect
eventually. If there is no irregularity,
–– When exported goods cleared at inland competent customs officers shall stamp
customs office arrive at customs office of and certify customs transit procedures by
exit, competent customs officer verifies defining a number of conditions such as
regularity of customs seal on transportation legal routes and duration of transit, as well
mean or container with transit documents. as affix customs seals.
In case there is no irregularity, customs
officer remove customs seal and release
b. At Office of Exit
goods for export.
–– Operator or authorized person show
–– Competent customs officer at office of exit
summary customs declaration to
stamps and certifies the “removal of seal”
competent customs officer.
and sign on joint-report on inspection of
export goods that was signed by customs –– Competent customs officer verifies the
and CAMCONTROL officer at inland regularity of customs stamp or seal on
office. transportation mean or container with
transit documents. In case there is no
irregularity, customs officer certifies in
2.1.4.2. International Transit
section D of customs declaration, then
International transit is the transport of goods removes customs seal before releasing
from a customs office of entry into the customs transit goods to the third country.
2.2. Special Procedures
2.2.1. Best Traders

Reference Regulations traders group
Prakas No 452 MEF dated April 2013 Decision No 279 GDCE Dated 27 February
on High Compliant Trader Incentive 2014 on the establishment of best traders
Mechanism management unit
Decision No 278 GDCE Dated 27 February Letter No 790 GDCE Dated 13 June 2014
2014 on Incentive package for the best on Incentive treatment’s packages giving

for companies which are the best traders 2.2.1.2. Best Trader Group Member
Promotion program for highly compliant traders is
Incentive Treatment
part of implementation of trade facilitation policy Package (BTG Member)
of the Royal Government of Cambodia. This
For the first step of trial of implementation (Pilot
program has officially been implemented from 23
Implement Stage) Best Trader in Cambodia may
June 2014 during the ceremony for recognition of
receive some exemption treatment such as:
best traders group at the GDCE. Up to July 2015
GDCE honors 13 companies as the members –– Provide first priority without following the
of the best trader group. In addition, GDCE will First-in First-out principle during the time
increase members of best trader group and reach of lodging declaration, inspection of
to the full implementation of Authorized Economic goods or document and releasing goods
Operator (AEO) program in accordance with in the express manner and as soon as
its strategy and work programs on reform and possible.
modernization (2014-2018). –– Allow to fulfill customs procedure at
later time by exempting the provision of
2.2.1.1. Selection Criteria Package security.
for Best Trader Group –– Exempt the advance verification of

customs valuation procedure.
(BTG)
–– Exempt the advance verification of Rule of
To become best trader in Cambodia, Trader or Origin.
relevant person shall have qualification as below:
–– Reduce number of Containers to
–– Shall be in Rank 1 of Trade Credibility be undergone scanning machine in
Management System (TCMS) at the time accordance with the existing regulations
of applying application. not more than 50% of total containers of
a shipment consisting of more than one
–– Be legal person with its registered capital container.
not less than 1,000 million Riel.
–– Allow to fulfill pre-arrival clearance
–– Have never committed serious customs procedure.
offence in the last 3 years before the time –– Other incentives in the future determined
of applying application.
by the GDCE.
–– Be not in debt of customs duties beyond
the deadline or defaults on other debts.
2.2.1.3. Best Trader Group
–– Fully implement their obligation to manage Membership Application
documents, accounting books, records
and other information related to the Traders who wish to be member of Best Trader
import-export in accordance with existing Group must submit all applications to the GDCE
regulations in accompany with the following documents:
–– Shall be a member of Authorized Business –– Business Registration Certificate and
Community and must be certified by Chair Company’s by law in company with the list
of Authorized Business Community on the of shareholders at the time of submitting
financial situation and the compliance of application.
the trader.
–– Financial statements for the last two years
–– Shall have a yearly trade volume not less
(if required)
than 2 million US$ and is obliged to report
in any forms as determined by the Best –– Letter to certify compliance issued by
Trader Management Unit of the GDCE.

concerned business communities. –– Trade Volume of import-export and sale
volume in domestic markets for the last
–– Copies of ID card or similar documents of year.
Company’s leaders.
2.2.2. Qualified Investment Project (QIP)

Reference Regulations According to the Law on Investment of
the Kingdom of Cambodia, Only Qualified
Law on investment of Cambodia declared
Investment Projects are entitled to the benefits
by Reach Kram No 03 NS dated on 05
subject to the scope of this Law. Qualified
August 1994.
Investment Project, abbreviated to “QIP”, is the
Law on the Amendment to the Law on investment project which has received a Final
Investment of the Kingdom of Cambodia Registration Certificate. To be admitted as a
promulgated by Preah Reach Kram No. QIP, the investor has to register the investment
NS/RKM/0303/009 dated March 24, 2003. project with the Council for the Development
of Cambodia (CDC) or Provincial-Municipal
Sub-degree No. 111.ANK.BK dated 27 Investment Sub-Committee (PMIS) and receive a
September 2005, on the implementation of Final Registration Certificate (FRC).
Law on amendment of law on investment
of Cambodia Qualified Investment Project has three
categories: 1) Domestic Qualified Investment
Circular No. 110 dated January 27, 1999
Project, 2) Export Qualified Investment Project,
on Implementation of VAT on inputs
and 3) Supporting Industry Qualified Investment
imported by export garment factories
Project.
Prakas No. 311. MEF.BK dated March 19,
2014 on Implementation of Value-Added
Tax (VAT) for Supporting Industry or
2.2.2.1. Exemption of Customs
Contractor that Supplies Goods or Service Duties and Taxes
for Serving the Export of the Garment
Industry, Textile Industry, Footwear a. Exemption of Customs Duties
Industry, Carry-Bag and Handbag
Industry and Hat Industry Conforming to the Sub-Decree No. 111 on the
Implementation of the law on the Amendment
Prakas No. 105. MEF dated 15 February to the Law on Investment of the Kingdom
2008 on Management of Goods Exempted of Cambodia, a QIP shall be entitled to the
from Duties and Taxes exemption, in whole or in part, of customs duties
based on each category of QIP as follows:
Letter No. 393 GDCE dated March 26,
2015 on Implementation of special tax on Domestic QIP refers to a QIP that does not
some import goods which are the input of aim at export. Production Equipment and
the production of the garment sector and Construction Materials imported by a Domestic
garment supporting industry QIP are exempt from Customs Duties. In the case
where the QIP has a capability to directly export
Letter No. 758 GDCE dated Jun 4, 2015 any portion of its manufactured products or
on Implementation of special tax for import has supplied for export industry, the quantity of
of some goods which are the input of the Production Inputs that were taxed at the time of
production and the export supporting import and later used to produce goods directly
industry of qualified investment project or indirectly exported shall be entitled to customs
investors. duties exemption after a review of the quarterly
report.

Export QIP refers to a QIP that sells or transfers For Supporting Industry QIP for Export
a proportion of its product to a purchaser or Industry:
transferee outside the Kingdom of Cambodia. –– VAT on imported production inputs and
Production Equipment, Construction Materials, production equipment to directly supply
and Production Inputs imported by Export QIP for Garment Industry, Textile Industry,
are exempt from customs duties. However, for Footwear Industry, Carry-Bag and
the QIP which operates under the customs Handbag Industry and Hat Industry is
bounded warehouse mechanism, the customs borne by the Royal Government (Prakas
duties exemption shall be in compliance with No. 311. MEF.BK dated March 19, 2014 of
the law and regulations in force applicable to the Ministry of Economy and Finance).
mechanism. The processed Production Inputs
that have not been exported shall be subject –– Special Tax on imported production inputs
to the payment of customs duties and taxes for Supporting Industry is born by the
applicable at the time of import after review of Royal Government (Letter No. 393 GDCE
the quarterly report. dated March 26, 2015 and Letter No. 758
GDCE dated June 04, 2015 of GDCE).
Supporting Industry QIP refers to a QIP that
supplies 100% percent of its products to export
QIP instead of imported raw materials and
2.2.2.2. Import Procedure for QIP
accessories. Production Equipment, Construction –– In order to import Production Equipment,
Materials, and Production Inputs imported by a Construction Materials, or Production
Supporting Industry QIP are exempt from customs Inputs with the exemption of customs
duties. However, in the case where the QIP failed duties or taxes, QIP shall fulfill following
to supply 100% of its manufactured products to conditions:
the export industry or directly export its products,
–– Investors or their representatives shall
then the quantity of the QIP’s production inputs
apply for Master List of imported goods
used to produce those goods shall be subject to
from the Council for the Development
the customs duties and taxes after review of the
of Cambodia (Cambodian Investment
quarterly report.
Board-CIB).
b. Tax Exemption –– After getting approval from CDC or CIB,

the above master list shall be submitted
For Export Garment Industry: to GDCE (Department of Customs
Procedure).
–– Value Added Tax on imported production
inputs is born by the Royal Government –– When goods in the above master
(Circular No.110 dated January 27, 1999 list are imported, investors or their
on Implementation of VAT on inputs representatives shall apply for Customs
imported by Export Garment Factories). Permit at GDCE (Department of Customs
Procedure), attaching with supporting
–– Special Tax on imported production inputs
documents such as invoices, packing
for Garment Industry is borne by the Royal
lists, transportation document, authorized
Government (Letter No. 393 GDCE dated
letters, and other related documents if
March 26, 2015 of GDCE).
necessary.
For Other Export Industries: –– After obtaining Customs Permit, investors

–– Special Tax on imported production inputs or their representatives shall complete
of other Export Industries is borne by the the procedure of Customs Declaration as
Royal Government (Letter No. 758 GDCE mentioned at point 2.1.1 at office of entry.
dated June 04, 2015).

2.2.2.3. Customs Clearance for Export at the Export Customs and Excise
Branch
Reference Regulations Prakas No.1151 MEF dated 15 September

2015 on providing public services of
Instruction No.822 CE dated 12 November
GDCE of the Ministry of Economy and
2003 on modification of using customs
Finance.
(bullet) seals for sealing the container
door loading exported or imported goods
General Procedures for Customs Clearance
for necessary cases of export office,
for Export
dry ports and Sihanouk Ville Branch of
Customs and Excise. Export Branch of Customs and Excise (EBCE)
has functions and duties for assisting the
Instruction No. 016 MEF.MOC dated 18
GDCE on customs clearance of exports and
August 2004 notification on simplification other duties as prescribed in Praka 4 of Prakas
of export procedures on textile products. No 389 MEF dated 17 June 2010. Physical
inspection of exports at EBCE shall be jointly
Instruction No.4683 MEF dated 10
and simultaneously done by both customs
September 2004 on establishment of the
officers and CAMCONTROL officer by issuing
conjoint office between the Customs and
the single joint inspection document called Joint
Excise Unit and CAMCONTROL Unit.
Inspection Report of Garment and Textile Exports
Instruction No.741 CE dated 20 July 2007 (instruction No. 016 MEF.MOC dated 18 August
on exported garment products to the 2004 notification on simplification of export
EU Markets Sold to DuPont Co., Ltd no procedures on textile products, jointly issued
need to mark “Made in Cambodia” on the by the Ministry of Economy and Finance and
Ministry of Commerce and instruction No.4683
carton boxes.
MEF dated 10 September 2004 on establishment
Prakas No. 1447 MEF dated 26 December of the conjoint office between the Customs and
2007 on the customs declaration Excise Unit and CAMCONTROL Unit, issued by
provisions and procedures. the Ministry of Economy and Finance).
Instruction No. 835 CE dated 05 Exported goods subject to the customs

September 2008 on withdrawing the clearances at EBCE are goods under the
samples of the exported garment and investment scopes loaded at customs temporary
textile products. storages or at manufacturing premises and
other exported goods assigned by GDCE.
Instruction No.548 GDCE dated 22 May After physical inspection and goods loaded
2009 on determining procedures on into a container, customs officer of EBCE and
customs clearance of the re-importation CAMCONTROL officer shall individually seal a
of the textile and garment products after container with customs seal and CAMCONTROL
exportation. seal. Customs seal on the right door of the
container must be checked and verified with
Prakas No.389 MEF dated 17 June 2010 export documents and must be removed of
on organization and functioning of local before loading onto other means of transports
customs unit. by competent officers at office of exit (Instruction
No.822 CE dated 12 November 2003).
Instruction No 1114 GDCE dated on
28 November 2011 on revising the
Customs clearance procedures
procedures and the requirement of
documents for customs clearance of the All exporters shall attach related documents
re-importation of the Textile and garment to process customs clearance. For customs
products after exportation. declaration processing, please see 2.1.1.

2.2.3. Special Economic Zone (SEZ)
2.2.3.1. Additional Incentives to Zone Investors
Reference Regulations Eligible fiscal incentives for the Zone Investor

shall be specified in the Final Registration
Sub-degree No. 111.ANK.BK dated 27
Certificate to be issued to the Zone Investor in
September 2005, on the implementation of
accordance with the Law and Sub-Decree on the
Law on amendment of law on investment
Implementation of the Law on the Amendment
of Cambodia
to the Law on Investment of the Kingdom of
Sub-degree No. 148.ANK.BK dated 29 Cambodia in force.
December 2005, on the Establishment
and Management of Special Economic a. Customs duties Exemption: similar to point
Zone 2.2.2.1 on customs duties exemption.
Letter No. 3841.MEF dated 02 July 2009,
Ministry of Economy and Finance, on b. Tax Exemption:
value added tax exemption for investors
in Special Economic Zone Domestic Qualified Investment Project
–– Value Added Tax on imported production
Letter No. 3725.MEF dated 17 June
equipment and construction materials are
2010, Ministry of Economy and Finance,
exempted (letter No 3841 MEF dated 2
on continuation of value added tax
July 2009 and Letter No. 3725.MEF dated
suspension for investors in Special
17 June 2010)
Economic zone until new decision
Letter 758 GDCE dated 04 June 2015 Export Qualified Investment Project
implementation Special Tax on import –– Value Added Tax on imported production
of production inputs of Export Qualified equipment, construction materials and
Investment Project (QIP) and Supporting production inputs are exempted (letter No
Industry QIP 3841 MEF dated 2 July 2009 and Letter
No. 3725.MEF dated 17 June 2010)
Customs duties exemption on import of
–– Special Tax on imported production inputs
production equipment, construction materials
are exempted (Letter 758 GDCE dated 04
and production inputs shall be approved for
June 2015)
the Zone Investors according to the proposal
and in compliance with the law in force. The
Supporting Industry Qualified Investment
zone investor shall prepare a list of production
Project
equipment, construction materials and
Production Inputs to be imported and submit it –– Value Added Tax on imported production
to the Special Economic Zone Administration for equipment, construction materials and
approval. Subsequently, the Special Economic production inputs are exempted (letter No
Zone Administration only reports its decision to 3841 MEF dated 2 July 2009 and Letter
the Cambodian Special Economic Zones Board No. 3725.MEF dated 17 June 2010)
and relevant institutions for information. –– Special Tax on imported production inputs
are exempted (Letter 758 GDCE dated 04
June 2015)

2.2.3.2. Import Procedures
a. For SEZ located near the official checkpoint 2. At SEZ

or between twenty (20) kilometers from
–– The investors shall submit documents
inland or coastal border of Customs Zone
related to goods in transit which are
mentioned above to the competent
customs officer.
Prakas No. 734.MEF dated 11 September
2008 on special Customs Procedures –– The competent customs officer shall
Implemented in the Special Economic preliminarily verify the identification of
Zone involved staff, mean of transport and
related documents then allow the goods
Letter 1358 GDCE dated 23 December
enter the Zone Investor or other Areas
2013 on additional trade facilitation to
of SEZ in case Investors do not have a
investors in SEZ
proper place to store their goods.
–– The importers can unload their goods

1. At Official Checkpoint for using or processing according to
their need without the presence of
Investors only show documents related
Customs officer in accordance with a
to goods to transit to SEZ
policy of Trade Facilitation through Risk
Management, except a special request
from those officers who have permission
from the representative of GDCE to SEZ.
2. At SEZ
–– As soon as unloading their goods,
Investors submit documents related importers shall lodge Customs declaration
to goods in transit of Customs then in ASYCUDA as mentioned in point 2.1.1
implement procedures as mentioned by clearly describe each item whether or
not being stated in the master list approved
by SEZ Administration or Cambodian
Special Economic Zone Board.
1. At Official Checkpoint
–– The competent customs officer shall
–– Competent customs officer to SEZ
manage to verify all items declared
shall consider and propose to GDCE
above with Master List. Zone Investor can
for determining the seamless route to
request to the representative of GDCE to
transport goods in-out between SEZ and
SEZ for advance clearance importation of
official Checkpoint.
goods which are not in the Master List but
–– Importers only show and provide a copy under incentive scheme in accordance
of documents including invoice/Packing with Sub-Decree No. 148 ANKr.BK above.
list, transport documents and other Other Items which are not under incentive
documents mentioned the information of scheme are subject to implementation of
goods in transit from checkpoint to SEZ. normal customs procedures especially
related to duties and taxes and other
restrictions.

b. For SEZ not located near the official 1. Investor
checkpoint or between twenty (20) –– Zone investor shall submit written request
kilometers from inland or coastal border of to customs at official checkpoint for
Customs Zone Reference Regulations transportation of goods under national
transit procedure from official checkpoint
Reference Regulations to designated SEZ.
Prakas No. 734.MEF dated 11 September –– Written request for transportation of goods
2008, Ministry of Economy and Finance, under national transit procedure shall be
on special Customs Procedures endorsed by competent customs to SEZ
Implemented in the Special Economic
Zone 2. Customs officers to SEZ
Letter 1358 GDCE dated 23 December –– Customs officers to SEZ shall endorse
2013, on more facilitation for investors in (to certify that mentioned investors
SEZ are located in designated SEZ) on the
application for transportation of goods
under national transit procedure within
1. Investor two (2) working hours.
Submit application for transportation of

3. Customs officers at official checkpoint
goods under National Transit Procedure
–– Investors submit the application for
transportation of goods under national
transit procedure endorsed by SEZ
2. Customs Officials to SEZ customs to competent customs officer at
official checkpoint and lodge summary
Endorse on application for
customs declaration attached with
transportation of goods under National
supportive documents.
Transit Procedure (within 2 working
hours) –– Customs officers shall provide the priority
in examining and verifying the request
and urgently allow the transportation of
3. Customs officers at official goods to SEZ by just fixing customs bullet
Checkpoint seal and attached with transit documents
on mean of transport. At least 3 customs
Examine, to verify transit procedure of officers at official checkpoint are assigned
goods to SEZ (Within 2 working hours) to facilitate and finalize transit procedure
on spot within two (2) working hours in
accordance with regulations related to
transit procedures in force.
4. Customs officer to SEZ
Implement import procedures (Follow 4. Customs officers to SEZ

point A.2 at SEZ above) –– When transited goods arrive at SEZ,
investors and Customs officer shall
implement procedures mentioned point
A.2 at SEZ above.

2.2.3.3. Export Procedures
a. Direct Export from SEZ 1. Investors

–– Investors lodge export customs
Reference Regulations declaration in ASYCUDA at SEZ Customs
Prakas No. 734.MEF dated 11 September and Excise Office as mentioned in point
2008, Ministry of Economy and Finance, 2.1.1.
on special Customs Procedures
Implemented in the Special Economic 2. Customs officers to SEZ
Zone –– Customs officers to SEZ verify export
Letter 1358 GDCE dated 23 December customs declaration.
2013 on additional trade facilitation to
–– If there is no irregularity, competent
investors in SEZ
customs officers shall urgently release
goods in order to transport to office of
exit by just fixing customs bullet seal and
1. Investors
attached with export documents on mean
Lodge Export Customs Declaration at of transport. In case of non-containerized
SEZ cargo, customs shall arrange investigation
mechanism.
3. Customs officer at office of exit

2. Customs Official to SEZ –– Competent Customs officers shall urgently
examine regularity of transportation
Verify Customs export procedures
mean and related documents without
(in case no irregularity, release goods
queuing. In case there is no irregularity,
for Export immediately)
customs officer urgently remove customs
bullet seal and urgently release goods
for export. Customs officer can conduct
physical inspection in case there is
3. Customs officer at office of exit exact irregularity and written permission
from head of customs office of exit in
Verifying goods released from SEZ
(in case no irregularity, release goods accordance with trade facilitation through
for Export immediately) risk management.

b. Export from SEZ via Dry Port (Consolidation)
Reference Regulations 1. Investors
Letter No. 653 GDCE dated 02 August –– Investors submit the application form (3
2011, on facilitation of Customs copies) to competent customs officers to
procedures for transporting goods out SEZ requesting to transport goods out of
of Special Economic Zone to dry ports to the zone to dry port.
consolidate into the container with other
goods to be exported to foreign countries 2. Customs officers to SEZ
–– Customs officers to SEZ shall endorse and

give permission to transport goods out of
the zone by just fixing customs bullet seal
1. Investors
and attached with related documents on
Request SEZ Customs to transport mean of transport.
goods out to dry port
3. Customs officers of Export Branch of
Customs and Excise
–– When goods arrive at dry port, owner

2. Customs officers to SEZ or representative shall urgently inform
competent customs officers of Export
Endorse and give permission to Branch of Customs and Excise in order to
transport goods out of SEZ to dry port verify the regularity of seal and mean of
transport and certify the arrival of goods.
–– In case there is no irregularity, customs

officer remove seal and immediately
3. Customs officers of Export permit the fulfillment of export customs
Customs and Excise Branch formalities in ASYCUDA or unloading
the goods to warehouse under the
Verify the regularity and confirm the
responsibility of dry port operator for
arrival of goods
future Customs formalities, waiting for
completion of export customs formalities
When finishing export formalities
in accordance with customs procedures
through SAD, permit loading goods into
in force.
container for export
–– When finishing export Customs formalities
through ASYCUDA as mentioned in
point 2.1.1 Customs officers inspect
goods, permit loading the goods into the
container and fix bullet seal.

2.2.3.4. Sales of Goods in SEZ to Investor cannot export, the Zone Investor
shall request for approval from Zone
local market
Administration.
2. Declare to Customs to SEZ
December 2005,on the Establishment
–– All goods which are diverted in the
and Management of Special Economic domestic market, in whatever conditions,
Zone (point 10.5) shall be required to fulfill the same
formalities as goods imported into
1. Approval from Zone Administration the Kingdom of Cambodia and shall
be subject to import duties and other
–– With regard to the sale into the domestic applicable taxes by lodging Customs
market of the production outputs which detail declaration in ASYCUDA mentioned
are not of proper quality, inferior quality in point 2.1.1.
or out-of-date goods and that the Zone
2.2.4. Temporary Admission

Reference Regulations –– Professional equipment necessary for a
Law on Customs declared by Reach technician or professional person entering
Kram No. NS.RKM.0707.017 dated on 20 Cambodia to perform a specialized task
July 2007 or job. The mentioned equipment does
not include machineries and specialized
Prakas No. 928 MEF dated on 2 October equipment used in the manufacturing
2008 on Temporary Importation Under the industry, packaging of goods, for
Temporary Admission exploitation of natural resources,
construction or improvement of buildings,
Temporary admission means the customs
land development or similar projects.
procedures under which certain goods can be
brought into the customs territory conditionally
–– Containers, pallets, packages, samples
relieved in total or in part from payment of duties and other goods, imported in connection
and taxes. Those goods are to be imported with a commercial transaction, but which
for a specified purpose, and are to be re- are not goods purchased or sold in any
exported within a specified period without part of the commercial transaction.
having undergone any change except normal –– Goods imported exclusively for
depreciation due to the use of them (Article 9 educational, scientific or cultural
Law on Customs). purposes, including parts for scientific
equipment and educational material
Goods to Be Authorized to Import under which is authorized to import under
Temporary Admission temporary admission.
Importation of goods under the temporary –– Goods, imported for sports purposes,
admission may be authorized under the following which are used by tourists, athletes,
cases: business travelers for competition or
demonstrations or for training within the
–– Goods for display or use at exhibitions,
customs territory.
meetings or similar events with reasonable
quantity.

–– Other materials used for promoting –– Machineries and specialized equipment
tourism and attracting tourists to visit the used in the manufacturing industry,
country. packaging of goods, for exploitation
of natural resources, construction
–– Goods imported by passengers travelling
or improvement of buildings, land
across border for their own use.
development or similar projects may be
–– Goods imported for humanitarian authorized by Customs to import under
purposes including laboratory and temporary admission for a specified
surgical equipment and goods used to period. Obligation of duties and taxes on
relieve victims of natural disasters and these goods are levied at the reduced
similar catastrophes. rate of 20% of the duties and taxes
–– Transport means conveying persons and according to customs tariff in force, for
goods for commercial use such as vessels, each year. In case the period of import
aircrafts, road vehicles, or trains which under temporary admission less than one
are used for international transportation year, the obligation of duties and taxes
whether or not for fare payment, including shall be calculated for each month at the
spare parts, accessories and equipment. rate of two percent (2%) of the total duties
and taxes of those goods.
To import goods under temporary admission
Imported goods under temporary
procedure, the following conditions shall be
admission procedure shall be re-
fulfilled.
exported within one year from the date
–– Has to submit a request for authorization of importation. This period could be
from customs administration prior to the extended by customs administration if
importation. The application must clearly written request, with the reasonable
state the type of goods, quantity, value, purpose, is submitted before expiry
purpose, goods owner, duration of the date.
temporary admission and date of re-
exportation.
–– Imported goods under temporary

admission are subject to lodgment of
customs declaration and security. The
security could be cancelled or returned
upon having the confirmation of re-
exportation.

2.2.5. Customs Bonded Warehouse
Reference Regulations 2.2.5.2. Management of Goods
Prakas 116 MEF.BRK Dated 15th February in Customs Bonded
2008 on Customs Bonded Warehouse Warehouse
A customs bonded warehouse is a building, Goods may be stored in the customs
place or an area that is authorized to store goods bonded warehouse for up to 2 years from
for a specified period of time under the customs the date of registration of the customs
control. Import goods and domestic goods declaration. Before its expiry date, owners
destined for export may be placed in a customs of the goods may request an extension
bonded warehouse. While goods are stored in for storage of goods of up to twelve (12)
a customs bonded warehouse duties and taxes months if the goods are still in good
are suspended. Any restrictions and prohibitions condition.
on the goods may be waived up to the time the
goods are released for home use, or exported. While stored in customs bonded
warehouse, goods can be sold or
transferred. The importer or owner of the
2.5.5.1. Types of Customs bonded goods shall inform customs in writing of
warehouse this transfer of ownership. Goods stored
in a customs bonded warehouse can be
There are three types of Customs bonded transferred to another licensed customs
warehouse: bonded warehouse under customs control.
Transfer documents shall be submitted to
Type A: Public Bonded Warehouses are customs customs for all such transfers.
bonded warehouses that are authorized by
Minister of Economy and Finance and may be Goods removed for export shall be
operated by the government agencies or by any subject to lodgment of customs export
approved person. Any person who has the legal declaration; and no import or export
right to goods may store their goods in a Public duties and taxes shall be charged, except
Bonded Warehouse, including importers, and domestic goods which may be subject to
person to whom the goods have been sold while export taxes. Applicable duties and taxes
in the warehouse, or any other person having the on goods removed for home use shall be
legal right to dispose of the goods; charged according to the customs tariff
and the rates of duties and taxes in effect
Type B: Private Bonded Warehouses are custom on the date of registration of the customs
bonded warehouses that are authorized by declaration for removal of the goods from
the Director General of Customs and to be the bonded warehouse.
solely used by authorized persons for storage
of specific goods for their own use, including Owners of goods in customs bonded
operators of duty-free shops; warehouses shall be allowed by customs
to inspect goods, take samples and carry
Type C: Special Bonded Warehouses are out necessary operations to preserve the
customs bonded warehouses that are authorized those goods provided that those actions
by the Director of Customs and that are used do not change the essential character
for the storage of hazardous goods, goods that of the goods. Those operations can be
could affect the quality of other goods, or goods fumigating, drying, cleaning, testing,
that require special storage facilities. Such and normal handling operations such as
warehouse may be private or public. breaking bulk, repackaging, sorting and
grading, marking, labeling or tagging and
so on.

2.2.6. Imported goods 2.2.7. Goods under Exemption
through duty Free Shop of Import Duties
Reference Regulations Reference Regulations
Letter No. 005MEF dated March 02, 2000 Law on Customs declared by Reach
on the revised form of imports of goods Kram No. NS.RKM.0707.017 dated on 20
through duty free shop July 2007
Letter No.1006 dated December 21 , Prakas No. 114 MEF dated February
2004 on the management form of imports 15, 2008 on Determination of Exempted
of goods through duty free shop Goods
Prakas No. 105. MEF dated 15 February

2.2.6.1. Import Procedures 2008 on Management of Goods Exempted
from Duties and Taxes
–– Require import permit issued by GDCE
(Department of Excise) on each importation
2.2.7.1. Determination of Goods
–– Shall have a warehouse for storage and
duty free shop to run the business in
that Exempt Duties and
accordance with the contract Taxes
–– In each importation, payment of fees is In accordance with the provisions of Article 26
made at office of entry in accordance with of the Law on Customs, the exemption from
laws and procedures in force. customs import duties and taxes are granted for
certain goods and to certain qualified importers.
The following goods are exempted from customs
2.2.6.2. Transportation of duty free duties and taxes:
goods
a. Goods imported by foreign diplomatic
All transportation of all kind of duty free goods or consular missions, international
under transit procedure in customs territory shall organizations and agencies of technical
be attached with transport permit issued by cooperation of other governments, to use
GDCE. If necessary, at least two (2) competent in the exercise of their official function with
customs officers accompany the goods until the attachment of the certification from
designated destination. the Head of Mission, and the Ministry
of Foreign Affairs and International
2.2.6.3. Responsibilities of Cooperation;
operator b. Goods imported for the personal use of

–– Respect and timely implement the the official personnel of missions and
provisions of the notice No. 005 MEF organizations as stated in sub-paragraph
above (a). The implementation of this sub-
paragraph and sub-paragraph (a) shall
–– Facilitate and regularly cooperate with the be based on existing international law
competent officials on all aspects and the principle of reciprocity between
–– Regularly provide reports in accordance governments concerned;
with form determined by GDCE to
c. Goods originating in Cambodia or goods
Department of excise
that have previously been taxed which
–– Clearly record sale invoice, description are outside the customs territory and re-
and quantity of goods as well as the import with no value added;
identity of customers daily.

d. Goods exempted from customs import Person wishing to import goods under the
duties and taxes under the provisions of provisions of the Law on Investment of the
other laws and regulations of the Kingdom Kingdom of Cambodia must follow the existing
of Cambodia; procedures and related regulations.
e. Goods donated for charity; goods In accordance with the provisions of Article 27 of
for research and scientific purposes, the Law on Customs, partial exemption of import
samples and goods for exhibition with duties and taxes is granted for certain goods
no commercial value; coffins containing and to certain qualified importers. The following
human remains; goods are partially exempted from customs
import duties and taxes:
f. Goods up to a certain value or quantity
imported by passengers, crews of
–– Goods partially exempted from customs
conveyances and border crossers as import duties and taxes under the
determined by the Director of Customs; provisions of any existing law;
–– Seeds and breeding animals for
g. Goods in transit or being transshipped
agriculture;
through the customs territory;
–– Goods expected to undergo repair,
h. Household goods, personal effects and processing or testing;
belongings excluding motorized vehicles,
–– Goods re-imported in the same state;
imported by persons changing residence
to Cambodia in quantities determined by –– Goods imported by the Government for
the Director of Customs; public purposes and goods imported in
the form of temporary admission;
i. Industrial equipment, and products
needed for the operation and maintenance –– Other goods determined by the Minister
of such equipment, that is used on the of Economy and Finance.
continental shelf for the exploration and
Persons who import goods in accordance
extraction of hydrocarbons and other
with this provision shall provide documentary
mineral and organic substances as
evidence to customs to prove that the goods are
approved by the Minister of Economy and
qualified for the partial exemption of duties and
Finance;
taxes.
j. Other goods approved by the Minister of
Economy and Finance.
2.2.7.2. Management of Goods with
Exemption of Duties and
Person imported goods under the above
Taxes
paragraphs must provide documentary evidence
to the customs administration that the goods are Goods imported with exemption of import duties
qualified for exemption of duties and taxes. and taxes under subparagraph (a) of the first
paragraph of Article 26 of Law on Customs for
Organizations and persons wishing to apply for
or by foreign diplomatic or consular missions,
exemption of duties and taxes on goods under
international organizations and agencies of
paragraphs (a) and (b) above must first obtain
technical co-operation of other governments,
authorization from the Ministry of Foreign Affairs
for using in the exercise of their official functions
and International Cooperation, in accordance
and their personnel uses shall be exported after
with existing procedures.
completion of their missions.

Such goods and others stated under the New owner is obliged to payment of duties
provisions of the first paragraph of Article 26 of and taxes to customs administration in
Law on Customs are not allowed to sell, transfer, accordance with customs procedures in
divert to other non-authorized uses, or disposed force. Goods shall not be transferred to
of without the prior authorization from the customs new owners without prior authorization
authorities. from the customs administration and
before paying of duties and taxes or
Organizations or persons, who wish to sell, being granted another exemption from
transfer, divert to other non-authorized uses, or the competent authorities.
dispose of goods imported with fully or partially
exempt from import duties and taxes shall request Customs shall consider the real condition
for prior permission from customs administration and status of the goods when delivered,
in accordance with following procedures: and possibly adjust customs value
accordingly.
Shall apply for customs permit to customs
administration by clearly indicating of how Goods originated in the Customs territory or
destinations or ownership of goods have imported with duties and tax paid previously
been changed. A copy of this request or that are returning from abroad, that have not
shall be sent to the Ministry of Foreign been enhanced in value, shall be allowed to be
Affairs and International Cooperation, or sold, transferred, diverted to uses or disposed of
to the Cambodian Development Council without prior authorization of Customs.
(CDC) for the goods imported under the
provisions of the first paragraph, Praka Organizations or persons who wish to dispose of
1 of the Prakas No. 105 MEF dated 15 goods imported with exemption of import duties
February 2008 on Management of Goods and taxes, shall request for prior permission from
exempted from duties and taxes. Customs. The request shall be attached with
items list and import documents as well as other
The request shall be attached with list of relevant documents. Goods disposal may occur
goods and import documents as well as after the authorization from Customs. Customs
other relevant documents. The goods are may examine the disposal or destroying of such
not allowed to sell, transfer, or divert prior to goods.
permission from customs administration.
2.2.8. Procedure on Exportation of Rice and Agricultural

Products
Prakas No 107 MEF dated 15 February Instruction No 516 GDCE dated 02

2008, on reporting, movement, storage April 2014, on exemption of Customs
and transportation of exported goods Processing Fee on rice exportation
Prakas No 111 MEF.PRK dated 15 –– According to the policy of the Royal

February 2008, on the authorization to Government of Cambodia, and the
carry out the customs formalities outside recommendations of the Ministry of
of the customs offices Economy and Finance, GDCE has
Instruction No.546 GDCE dated June 30, provided the priority not to follow the first-
2011, on the further trade facilitation for in-first out order of rice exportation and
private investors in completion of customs has tried its best to provide the highest
formalities facilitation of customs clearance on rice

exportation in accordance with laws and designated customs offices such as
regulations in force. In the meantime, places of growing, or place of processing
GDCE has also provided the exemption of of goods.., etc. (Prakas No 107 MEF.PRK
customs processing fee in exporting rice dated 15 February 2008 and Prakas No
(instruction No 516 GDCE dated 02 April 111 MEF.PRK dated 15 February 2008
2014). above).
–– For exportation of other agricultural Customs clearance procedures

products, the Ministry of Economy and
All exporters shall attach related documents
Finance has also provided the facilitation
to process customs clearance. For customs
to exporter or representative to write
declaration processing, please see 2.1.1.
a request letter to customs in order to
conduct customs clearance outside the
2.3. Pre-Clearance Procedures

2.3.1. Advance Ruling
Reference Regulations 2.3.1.1. Definition
Prakas No. 002 MEF dated on 04th January
Advance ruling is a written statement issued
2013 on Implementation of Advance
by the GDCE to a person upon his/her written
Ruling on Tariff Classification, Customs
request on (1) the tariff classification, (2) the
Valuation and Origin of the Goods.
interpretation and application of the Law and
Instruction No 345 GDCE dated on 03rd regulations relating to the customs valuation, or
April 2013, Instruction on Implementation (3) the origin of the goods to be imported. The
of Advance Ruling on Tariff Classification. advance rulings are binding on the Customs
from the effective date of the ruling.
Instruction No 346 GDCE dated on 03rd
April 2013, Instruction on Implementation
of Advance Ruling on Customs Valuation. 2.3.1.2. Who can Request an
Advance Ruling (Applicant)
Instruction No 2175 GDCE dated on
19th November 2014, Instruction on –– an importer,
Implementation of Advance Ruling on
Origin of the Goods
–– a producer of the goods in question, or
–– an authorized person to account for the
Advance Ruling was established and put into
imported goods in question.
implementation in Cambodia on the 4th January
2013 in order to enhance trade facilitation and
to ensure the accuracy of completion of customs
declaration (SAD) according to the provision of
Customs Law.

2.3.1.3. Offices in Charge of –– Buy-and-Sell documents and reference
of import transaction, for the goods in
Advance Rulings
question, such as purchase order, a sale
Two offices of Department of Planning, Technique contract, a pro forma invoice or a letter of
and International Affairs of the GDCE are in credit (L/C), etc.
charge of advance rulings:
–– Tariff classification and origin of the goods: 2.3.1.5. Processing of Requests for
Office of Planning and Policy an Advance Ruling
–– Customs Value: Office of Customs The GDCE will write the applicant an advance
Technique ruling with a full explanation of the reasons for
the ruling on tariff classification and origin of the
goods within 30 working days, and the ruling
2.3.1.4. How to Request an
on customs valuation within 90 working days,
Advance Ruling from the receipt of all necessary information. If
In order to request an advance ruling, the all necessary information is not received with
applicant must have knowledge of the raised the application, additional information will be
issues and complete all the information of requested by a notice and the time standard of
advance ruling application form in Khmer or 30 working days does not include the waiting
English, inclusive of signature. Request Forms of period for the additional information. In this
Advance Ruling are as below: regard, applicant will be given a period of 30
working days from the date of the notice (or
–– AR-TC Form 1 for Tariff Classification such longer period as the notice may provide)
to supply additional information or to fulfill
–– AR-CV Form 1 for Customs Valuation
other requirements. If there is no response to
–– AR-OG Form 1 for determination of Origin the notice within the time allotted, the advance
of Goods. ruling request will be closed administratively and
considered withdrawn.
An advance ruling request is restricted to
individual goods (one HS code), or individual Situations in which Advance Rulings will not be
import transaction. The applicant must deliver the issued:
request with necessary documents, in person, to –– when the request is hypothetical in nature;
the office in charge. In case, the applicant is an
authorized person, the authorization letter must –– where the applicant fails to provide
be submitted. sufficient information/documentation to
enable the GDCE to make a decision
Additional Information and documents required: regarding tariff classification, customs
–– A certified copy of the document on the valuation and origin of the goods in
identification of the requesting company question;
and the applicant such as VAT Registration –– where the goods in question, of the import
Certificate, Annual Patent, ID card, or transaction or similar transactions, are
passport, etc. the subject of the objection or appeal as
–– A sample of goods with other supporting stated in Article 24 of the Law on Customs;
documents indicating specification of the –– where a dispute is arising or is more likely
goods in question such as catalogue, to arise among the parties concerned
production formula, usage, composition in relation to the tariff classification, the
of goods, production process, etc. import transaction, and the origin of the
goods in question;

–– where the goods in question is subject to In order to benefit from advance ruling at the time
SAD examination; of importation, importers shall attach a copy of
the advance ruling with the SAD.
–– where the request relates to importation
that have already occurred;
2.3.1.7. How to Request for Review
–– where the goods of the import transaction
in question is subject to the full exemption
of an Advance Ruling
of duties or taxes; To dispute an advance ruling, the applicant, in
–– where the import transaction in question person, is required to file a request for review, to
and similar transactions are under Post- the office in charge, within 45 working days after
Clearance Audit process as stated in the date of the disputed advance ruling. Request
Article 57 of the Law on Customs; Forms for Review of an advance ruling consist of:
–– where the request needs the interpretation

–– AR-TC Form 4 for Advance Ruling on Tariff
of the provisions of laws and/or regulations Classification
other than the provisions of the law and –– AR-CV Form 4 for Advance Ruling on
regulations relating to customs valuation; Customs Valuation
–– where the import transaction in question –– AR-OG Form 4 for Origin of the goods
is or could be in breach of laws and/or
regulations; The applicant must complete and sign the
Request Form, in Khmer or English, along with a
–– where the import transaction in question
copy of the disputed advance ruling and written
is too irrational to be deemed as a
arguments to support the dispute.
normal business practice (e.g. an import
transaction under which the prices of the The request will be processed for review regarding
goods are always below their costs of to the procedure as stipulated in Paragraph 1 of
production); “Processing of Requests for an Advance Ruling”.
After the review and evaluation, the Office in
–– where the request covers only a part of
charge will provide the decision of the review
the import transaction in question;
which will replace the disputed advance ruling.
–– where the fact situation of the import (Please see the illustrations of the Processing
transaction have to be verified through of Requests for an Advance Ruling on Tariff
field audit and enquiries to other parties Classification, Customs Valuation and Origin of
concerned. the goods in question.)
2.3.1.6. Validity of Advance Ruling 2.3.1.8. Publication of Rulings

Advance rulings are in effect for three (3) In order to ensure predictability, advance rulings
years from the date of issuance. However, they may be published in some manners (e.g.,
cease to be valid when the material facts and on the Internet: http://web.customs.gov.kh /
circumstances surrounding the importation advancerulingdecisions) with certain information
of goods in question are different from ones of that would not directly identify the applicant and
actual importation; when the advance ruling the parties of the import transaction in question.
is affected by an amendment in the law and/ The applicant must advise the GDCE of any
or regulations; when the GDCE issues a confidential information contained in a request for
modification or revocation of the advance ruling an advance ruling or in a request for the review of
to the applicant; or when the ruling is revised as an advance ruling to ensure that this information
a result of a review. is not published.

2.3.2. Customs Valuation
Reference Regulations 2.3.2.3. The Procedures for
Prakas No 387 MEF dated on 22 May 2008
Customs Valuation
on the determination of customs valuation
Place for customs valuation
of imported goods
–– Customs valuation units at branches and
local customs and excise offices (within
2.3.2.1. Definition of Customs Value decentralization framework)
The customs value of the imported goods is the

–– Department of planning, technique and
transactional value, which is the price actually international affairs of the GDCE
paid or payable for the goods when sold for
export to Cambodia. The declaration of the Submission of documents for customs
customs value of the imported goods on SAD valuation
shall be complied with point B of Article 18 of the To submit the imported-exported documents to
Law on Customs and Prakas No. 387MEF dated competent customs and excise officers for the
22 May 2008 on the determination of customs customs valuation, traders needs to fill in the
value of imported goods. The customs value is customs valuation form along with supporting
declared in Riel currency (Article 23 of Law on documents as followings:
Customs). The method to calculate the customs
valuation is simply described in the brochure
–– 3 copies of commercial invoice, packing
titled “the Determination of Customs Value” which list and bill of lading
is available at the GDCE. –– VAT certificate, patent, authorized letter,
national ID or passport of owner or
representative
2.3.2.2. The Decentralization of
Customs Valuation –– Permission letter (if required)
The decentralization of customs valuation aims In some cases, competent customs officers may
at giving more facilitation for import and export require relevant traders to provide additional
through the reduction of time and cost related to supporting documents such as:
customs declaration. Until July 2015, the customs –– Sale contract, purchase order, telegraph
valuation is decentralized to local customs and transfer (TT), public price chart and
excise units at the border of Cambodia except other documents related to transaction or
Sihanouk Ville port customs and excise branch payment
and Phnom Penh international port. In this regards,
–– Documents which indicate the identity or
for the importation through every customs
detail specification of products
checkpoints except both ports mentioned above,
traders can directly go to those local customs
The correct documents are:
and excise units for the verification of customs
value except the importation of some high-risk –– Correctly fill in all the required columns
goods such as used goods, all types of vehicles, –– There is no irregularity or erasure
telecommunication equipment, petroleum or
gaming equipment, which is subject to customs
–– Stamp duplicated documents with the
valuation at the headquarters (Department of company stamp of goods owner etc.
Planning, Technique and International Affairs).
Authorized person to propose customs valuation
The GDCE has been examining the possibility of
expanding decentralization of customs valuation –– Company owner of the imported goods or
to all local customs around the country in the
future.

–– Staff of importing company, who is Appeal mechanism of customs valuation:
authorized by company owner (with the
Any individual who is not satisfied with the decision
attachment of staff ID card of the importing
by competent customs officers regarding the
company)
customs valuation can make a written complaint
–– Legal person or individual who is to the GDCE according to article 24 of Law on
authorized as Customs Broker Customs.
Time for customs valuation: Communication methods:
If all documents are sufficient and correct, the In case there is any inquiry regarding the
verification and decision of customs valuation calculation method or procedures for customs
will be done within 1 to 2 working days. In valuation, the stakeholders can ask for information
case that the verification cannot be completed at the department of planning, technique and
with any reasons, the competent customs and international affairs of the GDCE.
excise officer will initial the relevant documents,
confirming the reasons for late decision making.
2.3.3. Certificate of Origin Verification

GDCE is receiving authority, so GDCE check C/O 2.3.3.3. Form of C/O
based on Operational Certification Procedures –– C/O must be ISO A4 size white paper
(OCP) Annex 8 of ATIGA)
–– C/O comprise one (1) original, two (2)
carbon copies (duplicate and triplicate)
2.3.3.1. Presentation of Certificate –– Original copy is forwarded to customs
of Origin (C/O) authority, duplicate retained by issuing
–– Customs Declaration (SAD) authority, triplicate retained by exporter.
–– Certificate of Origin
–– Supporting documents including : Invoice, 2.3.3.4. Examination of Application
Packing List, Bill of Lading/Air waybill for C/O
–– and other documents required by laws –– C/O are duly completed and signed by
and regulation authority
–– Origin of product is conformity with the
2.3.3.2. In Case when C/O is provision of chapter 3 of the Agreement
rejected –– Other statement of CO correspond to
–– Mark and comment on box 4 and return supporting documents
–– Not exceeding 60 days
–– Need clarification from issuing authority
–– Goods release by MFN rate

2.3.4. Prohibited and Restricted Goods
Reference Regulations authorities of the government including
relevant technical ministries or agencies
Sub-degree No. 209/ANK/BK dated 31
in accordance with laws and regulations
December 2007, on the Enforcement of
of the Kingdom of Cambodia currently in
the list of prohibited and restricted goods
force.
Sub-degree No. 208/ANK/BK dated 08
Notes
September 2011, on the amendment of
note II of annex 2 of Sub-degree No. 209/ 1. The list of annex 1 of sub-degree No.
ANK/BK dated 31 December 2007, on the 209 is not applicable to non-commercial
Enforcement of the list of prohibited and export or import in form of sample, stuff for
restricted goods personal use of passengers, equipment
of moving accommodation or similar form
Prohibited and restricted goods are goods
as well as commercial export of wood
stated in annex 1 of Sub-degree No. 209/ANK/BK
products (locally planted wood), bamboo,
dated 31 December 2007, on the Enforcement of
rattan, palm, rushes or osier which are
the list of prohibited and restricted goods
handicraft products for using at home,
stuff for decoration and various statues of
Definition
less than 5 kilograms of weight per unit.
Prohibited and restricted goods are goods which This exemption is not applicable to any
are subject to a certain conditions on imports or goods which is absolutely prohibited for
exports under following purposes: export or import or any sort of high risk
toward public safety.
–– The protection of national security;
–– The Protection of public order and 2. Product of animal origin which belongs to
standards of decency and morality; the CITES’ list but not precisely specified
in the sub-decree due to technical issue
–– The protection of human, animal or plant
shall subject to CITES permit on its import/
life or health;
export.
–– The protection of national treasures of
artistic, historic or archaeological value; 3. Other prohibited and restricted goods
beside goods mentioned in annex 1 of
–– The conservation of natural resources;
Sub-degree No. 209 are:
–– The compliance with the provisions of any –– Right-hand drive vehicle;
legislation of The Kingdom of Cambodia
currently in force;
–– A number of used commodities such as
computers, shoes, bags, battery etc.
–– The fulfillment of obligations under the
Charter of the United Nations.
–– Religious books, Politics books,
Pornography, Advertisement Pictures,
Import or export of prohibited and restricted and other kinds of printed documents
goods is subject to: prohibited by law;
–– Goods of IPR infringement, fake
–– Absolute prohibition on import or export
items, and goods of monopoly right
or,
infringement.
–– License, permit, or certificates as well
4. Import of instruments or technical
as other legal documents in similar form,
equipment for airplane shall have
prior to its import or export, or under other
permission from Civil Aviation Authority.
specific treatment required by competent

5. “All kinds of used equipment of cold” and materials for medicinal manufacture, and/
“brand new equipment of cold consuming or listed in the list of Narcotics Drugs,
ozone depletion substance” shall have Psychotropic Substance, and Drug
import permission from the Ministry of Precursors. Otherwise, the rest of items in
Environment. the two chapters shall acquire permission
from the Ministry of Industry Mines and
6. All imported goods shall be in compliant Energy.
with the Industrial Standard of Cambodia
and Quality and Safety Standard. 11. Import permit from the Ministry of
Agriculture Forestry and Fishery shall be
7. Seeds of crops and other seeds which required for animal medicines which are
are not stated in the list shall be subject not stated clearly in the list.
to the same treatments of those of
seeds in the list in accordance with the 12. In case where import/export permit from
existing regulations relevant to agriculture the Council of Development for Cambodia
materials. (CDC) is available, there shall be no
need permit from competent ministries or
8. For those exported goods whose agencies, except that goods are under
Animal Health Certificate, Phytosanitary restriction of transportation due to public
Certificate, Fishery Health Certificate, or safety and security reasons.
other certificates are required by exporting
country, exporter shall request those 13. Considering the needs of management,
certificate from the Ministry of Agriculture physical examination, decentralization
Forestry and Fishery or from other relevant of authority issues, and the capability of
competent authorities. electronic linkage of information among
all customs offices around the country,
9. Export of Mines shall have permission goods in the list which already acquired
from the Ministry of Industry Mines and permit from competent authority to import/
Energy. export in the form of package of more
than once through more than one border
10. Import permit from the Ministry of Health
check-points, they shall be placed under
shall be required for items in chapter 28
temporarily-specific control from the
and chapter 29 which are used as input
Customs and Excise Department and/or
the Department of CAMCONTROL.
2.3.5. Customs Permit

Law on Customs declared by Reach September 2005, on the implementation of
Kram No NS.RKM.0707.017 dated on 20 Law on amendment of law on investment
July 2007 of Cambodia
Law on the Amendment to the Law on Sub-degree No. 209 ANK.BK dated 31
Investment of the Kingdom of Cambodia, December 2007 on the Enforcement of the
promulgated by Preah Reach Kram No. List of Prohibited and Restricted Goods
NS/RKM/0303/009 dated March 24, 2003.
Law on investment of Cambodia declared September 2011, on the amendment of
by Reach Kram No 03 NS dated on 05 note II of annex 2 of Sub-degree No. 209.
August 1994. ANK.BK dated 31 December 2007, on the
Enforcement of the list of prohibited and
restricted goods

Circular No. 110 dated January 27, 1999 December 2007 on the Enforcement of the
on Implementation of VAT on inputs List of Prohibited and Restricted Goods
imported by export garment factories
–– All imported goods whose duties and
Circular No.3, of the Royal Government taxes are borne by the Royal Government
of Cambodia, dated June 12, 1997 on under public investment framework
rules and procedures in applying for –– All imported goods whose duties and
importation of equipment and materials
taxes are borne by the Royal Government
with exemption of duties and taxes under
under Grant Aid, Loan, and Humanitarian
Grant Aid, Loan, and Humanitarian Aid
Aid framework
framework
–– All imported goods whose duties and taxes
Inter-Ministerial Prakas No. 581 MEF are borne by the Royal Government and
dated June 10, 2013 on Procedures which are imported for foreign diplomatic
for the Application to Import Materials, or consular missions, international
Machineries, Vehicles and Petroleum of organization and technical cooperation
the Grant Aid with Duties and Taxes Borne agencies of other governments for use in
by the Royal Government of Cambodia the exercise of their official function and
under Grant Aid Framework for personal use of their official personnel
Prakas No. 311. MEF dated March 19, 2014 –– All imported goods, whose duties and
on Implementation of Value-Added Tax taxes are borne by the Royal Government,
(VAT) for Supporting Industry or Contractor which are household goods, personal
that Supplies Goods or Service for Serving effects, and other belongings excluding
the Export of the Garment Industry, Textile motorized vehicles that are imported by
Industry, Footwear Industry, Carry-Bag persons who have moved into Cambodia
and Handbag Industry and Hat Industry
–– Other goods determined by the Minister
Prakas No. 114 MEF dated February of Economy and Finance.
15, 2008 on Determination of Exempted
Goods
2.3.5.2. Procedure in Applying for
Authorization Letter No. 005 of Ministry of Customs Permit
Economy and Finance dated April 6, 2015
a. Import by QIP
2.3.5.1. Goods that are Subject to
Persons who apply for Customs Permit to import
Customs Permit QIP’s goods whose duties and taxes are borne
by the Royal Government shall:
Imported/exported goods which are required to
apply for Customs Permit at GDCE include as –– Obtain Master List of goods imported for
follows: QIP production approved by the Council
for the Development of Cambodia (CDC)/
–– All kinds of goods imported by Qualified
Cambodian Investment Board (CIB),
Investment Projects (QIP) outside any
Free Zone and whose duties and/or taxes –– Submit to GDCE (Department of Customs
are borne by state Procedure) the request letter attaching with
the invoice, packing list, transportation
–– All imported/exported goods in the list
documents, authorization letters for
of prohibited and restricted goods in
representatives and other documents as
importation and exportation of Annex 1
necessary.
of Sub-degree No. 209 ANK.BK dated 31

b. Import/Export of Goods in the List of –– Obtain Master List of goods imported
Prohibited and Restricted Goods for their production of public investment
projects approved by Ministry of Economy
To import/export the goods in the List of Prohibited and Finance.
and Restricted Goods, importer shall implement
as follows:
–– Submit to GDCE (Department of
Customs Procedure) the request letter
–– Obtain license, permit, or certificates as attaching with the invoice, packing list,
well as other legal documents in similar transportation documents, authorization
forms, from competent authorities of the letters for representatives and other
government including relevant technical documents as necessary
ministries or agencies.
–– Submit to GDCE (Department of d. Import of Goods under Grant Aid, Loan,

Customs Procedure) the request letter and Humanitarian Aid Framework
attaching with the invoice, packing list,
transportation documents, authorization Import of Goods under Grant Aid Framework
letters for representatives and other (Bilateral, Multilateral, NGO)
documents as necessary Prior to applying for Customs Permit in order
to import materials, machineries, vehicles and
c. Import of Goods under Public Investment petroleum with duties and taxes borne by the
Framework Royal Government for implementing projects
under Grant Aid, Loan, and Humanitarian
Under Public Investment Framework (Grant Aid framework or for functioning in offices of
Aid) development cooperation agencies, the project
implementing agencies (including: ministries
Persons who apply for Customs Permit to import
and institutions of the Royal Government of
goods with duties and taxes borne by the Royal
Cambodia and/or Development Partners’
Government under public investment framework
agencies, International Organizations and
by using Grant Aid shall:
Non-Governmental Organizations), the
–– Obtain Master List of goods imported project implementer shall apply for the import
for their production of public investment permission of goods with duties and taxes borne
projects approved by the Council by the Royal Government from the Council for
for the Development of Cambodia the Development of Cambodia/Cambodian
(CDC)/ /Cambodian Rehabilitation and Rehabilitation and Development Board (CDC/
Development Board (CDC/CRDB). CRDB).
–– Submit to GDCE (Department of After obtaining the import permission of goods with
Customs Procedure) the request letter duties and taxes borne by the Royal Government
attaching with the invoice, packing list, from CDC/CRDB, the above importer shall apply
transportation documents, authorization for Customs Permit at GDCE (Department of
letters for representatives and other Customs Procedure) with submitting some
documents as necessary necessary documents that include:
–– Import permit of goods with duties and
Under Public Investment Framework (Loan)
taxes borne by Royal Government from
Persons who apply for Customs Permit to import CDC/CRDB
goods with duties and taxes borne by The Royal –– Request letter which was submitted to
Government under public investment framework
CDC/CRDB for import permission of
by using Loan shall:
goods with duties and taxes borne by The
Royal Government

–– Invoice, packing list, transportation personnel shall first obtain authorization
documents, authorization letter for from the Ministry of Foreign Affairs and
representatives, and other documents as International Cooperation.
necessary.
–– Based on the above request, the Ministry
Import of Goods under Loan, and Humanitarian of Foreign Affairs and International
Aid framework Cooperation submit the request, for
importation of goods with duties and
Prior to applying for Customs Permit in order to taxes borne by the Royal Government,
import equipment and materials with duties and to Ministry of Economy and Finance
taxes borne by the Royal Government under for approval (GDCE shall examine and
Loan and Humanitarian Aid framework, the decide the above request in the name
project implementing agency or the aid recipient of Ministry of Economy and Finance
institutions shall submit the application to Ministry According to Authorization Letter No. 005
of Economy and Finance for getting approval. of Ministry of Economy and Finance dated
April 6, 2015)
After obtaining the import permission of goods
with duties and taxes borne by the Royal –– After obtaining approval from GDCE
Government from Ministry of Economy and management, applicant shall apply for
Finance, the above project implementing Customs Permit at GDCE (Department
agency or aid recipient institutions shall apply of Customs Procedure) with submitting
for Customs Permit at GDCE (Department of some necessary documents that include:
Customs Procedure) with submitting some the invoice, packing list, transportation
necessary documents that include: documents, authorization letter for
representatives, and other documents as
–– Import Permit for importation of goods
necessary.
with duties and taxes borne by the Royal
Government from Minister of Ministry of
Economy and Finance or request letter, f. Import of Goods such as Household
for import permission of goods with duties Goods, Personal Effects, and Other
and taxes borne by the Royal Government, Belongings Excluding Motorized Vehicles
that was endorsed by Minister of Ministry in the Case of Transferring Residence
of Economy and Finance
–– Applicant shall submit the request letter
–– Invoice, packing list, transportation for import of goods with duties and taxes
documents, authorization letter for borne by the Royal Government to Ministry
representatives, and other documents as of Economy and Finance.
necessary.
–– GDCE examine and decide the above
request according to Authorization Letter
e. Import of Goods for Foreign diplomatic
No. 005 of Ministry of Economy and
or Consular missions, International
Finance dated April 6, 2015.
organization and Technical Cooperation
Agencies of Other Governments –– After obtaining approval from GDCE
management, applicant shall apply for
–– Organizations and persons wishing to
Customs Permit at GDCE (Department
apply for exemption of duties and taxes
of Customs Procedure) with submitting
for goods imported for foreign diplomatic
some necessary documents that include:
or consular missions, international
the invoice, packing list, transportation
organization and technical cooperation
documents, authorization letter for
agencies of other governments for use
representatives, and other documents as
in the exercise of their official function
necessary.
and for personal use of their official

2.4. Other Procedures
2.4.1. Postal Goods 2.4.1.2. Customs Clearance Procedure
Reference Regulations All imported or exported goods, whether or

not exempt from duties and taxes, must be the
Prakas 183 MPTC dated 05 Nov 1997 on
subject of a customs declaration (article 29 of
the procedure on postal service
Law on Customs).
Letter 912 CED dated 29 Sep 2006 on
the temporary determine the amount of Sender of postal mail must complete Customs
product allow to import by passenger Declaration Form CP72 for Parcel Post and CN22
under tax exemption for EMS that will be attached to the parcel.
Prakas 1447 MEF dated 26 Dec 2007 Parcel mail that have not been stated in law
on Customs Declaration Provisions and and regulations for tax exemption and the value
Procedures exceeds the amount stated in National legislation
are subjected to duties and taxes (Please refer
Prakas 106 MEF dated 15 Feb 2008 on
to 1.2.5. Exemptions, Partial Exemptions, and
the customs temporary storage
Refund of Duties and Taxes and 2.4.5. De
Prakas 569 MEF dated 19 Aug 2010 on Minimis). Owner of the parcel must submit
the inspection on the exported goods the customs declaration made in written or by
imported goods and transportation means electronic means with completed all of necessary
information. Document to be attached with the
Circular 004 MEF dated 24 Jul 2012 on customs declaration include commercial invoice,
the procedures for low values goods ( De packing list, transportation documents and if
Minimis) necessary, manifest, license (permit), certificate
Letter 773 GDCE dated 05 June of origin, insurance certificate and other related
2015 on the temporary determine the document.
amount of product allow to import by
passenger transportation people work 2.4.1.3. Customs Inspections
for transportation means and others
passenger travel through border. All imported and exported goods, whether
is intended to duties and taxes or not, are
Law on Postal Sector promulgated by subjected to customs inspection (article 56 Law
Reach Kram No NS/RKM. 0702/012 dated on Customs). Physical inspection on parcel is
11 July 2002 done by Customs with the attendance of post
officer or owner or authorized person.
2.4.1.1. Warehousing
Physical inspection is not done on parcel mail as
Although the imported goods are obliged duties below:
and taxes or are exempted duties and taxes, –– Parcel of consular or diplomatic pouch of
those goods are subjected to declare to Customs other governments
(Article 10 of Law on Customs). Imported goods –– Post cards, letter of personal and for the
through postal service will be kept in temporary
blind
storage under supervision by Customs before
–– Printed documents that is not subjected to
releasing for home use or placing in other
duties and taxes
customs procedures.
–– International transit mail.

2.4.2. Goods or personal effect of passenger
Letter No. 773 GDCE Dated 05-June- 2. Cigarette not exceeding 200 cigarettes,
2015 on limiting the quantity of goods or Cigar not exceeding 50 Cigars or Tobacco
personal effect, which can exempt duties not exceeding 200 grams
and taxes for passenger, transportation’s
staff and those who cross the border. 3. Perfume and cosmetics amount not
exceeding 350 milliliters
Passenger, Transportation’s staff and those
who cross the border can bring along by the 4. Stuff and other tools in an appropriate
exemption of duties and taxes with the quantity amounts that need to travel and non-
of goods and personal effect as follow: prohibited goods.
1. All kinds of alcohol not exceeding 2 liters 5. Persons less than 18 years old do not get
preferential items 1 and 2 above.
2.4.3. Non-commercial goods

Instruction No. 009 MEF Dated for commercial purpose, customs value
01-December-2005 On the Management shall twenty (20) percent added on the
of Non-commercial goods existing customs valuation and stamped
or written “for commercial” on the customs
Non-commercial goods are goods occasionally receipt, sealed if the goods is under
imported by traveler or by resident at the border Customs seal systems to be circulated on
for their personal use or using at the border area. the market.
Importation of non-commercial goods shall be
implemented as follows: –– Importation of resident at the border
area is subject to fulfillment of customs
–– An occasionally importation of goods by procedures in accordance with law in
passenger deemed as non-commercial force. Customs receipt shall be stamped
is subject to fulfillment of customs or written “For circulation in the border
procedures in accordance with law in area”. The resident at the border area who
force and require importer to show a performs commercial export and import
passport that certifies the entry to and transactions throughout the country set
exit from the country from competent up a company with VAT identification
authorities at check point. Customs number and patent as normally importer-
receipt shall be stamped or written “non- exporter and if necessary shall follow the
commercial - for personal use”. No use instructions above.
customs seal is required. In case of
passenger occasionally imports of goods

2.4.4. Small Size Trade
Reference Regulations –– Provide permission for individuals who
perform small size exportation and
Circular No. 007. Dated 29 December
importation with customs value not
2009 on the management of small size
exceeding 300 USD on some goods
imported and exported goods (Circular
including vegetables, fruits and other
continue to comply with Circular No.
similar agricultural products which are
009 MEF dated 01 December 2005 on
not in the list of prohibited and restricted
the management of commercial goods
goods. Owner of the goods, whether or
imported without trade of the Ministry of
not has VAT identification number, are able
Economy and Finance)
to perfume customs clearance by using
summary customs declaration attached
–– Export-import customs clearance services
with a copy of the Identification card or
on behalf of other individuals can only be
other similar documents, with a finger
done by customs broker in accordance
print and signing in front of competent
with the provisions chapter 5 of the Law
customs officer. The same case is applied
on Customs. Customs Broker can collect
for small size exportation and importation
service charge from owners of the goods
in order to circulate though out the country
based on their agreement on each actual
including commercial transaction country
case.
by just adding customs value of ten (10)
percent on the existing customs valuation
customs by competent customs officers
at entry check point.
2.4.5. De Minimis
Instruction No. 004 MEF dated July attach various supporting documents
24th, 2012 on customs procedure for De such as commercial invoice, packing list,
Minimis (This instruction is compliant with VAT certificate, transport documents, and
Instruction No. 007 MEF dated December other related documents if applicable.
29th, 2009 on export-import of goods in
–– Certain number of goods that are
small quantity management)
temporarily not subject to De Minimis
–– Goods are considered De Minimis when includes goods in list of prohibited and
the exportation or importation of the goods restricted goods stated in the Sub-degree
is in form of express consignment, non- 209 ANK.BK dated December 21st, 2007
commercial import, and/or similar forms with the absolute prohibition treatment
with FOB value not exceeding 50 USD. and sensitive goods and goods which can
potentially affect public order and security
–– De Minimis goods are exempted from
such weapons, explosives, military
duties and taxes.
equipment, drug, drug compositions, and
–– Consignee or the representative shall other hazardous goods.
lodge summary customs declaration and

2.4.6. Import and Export of foreign currencies
Reference Regulations 2.4.6.3. Procedures for Foreign
Prakas No. 013 PR.MEF.KR dated February Currencies Export
17th, 1998 on the legal procedure in
Traveler who wishes to export foreign currencies
export-import of foreign currencies
shall:
–– Show the customs officers export permit
2.4.6.1. Foreign Currencies Import
issued by the National Bank of Cambodia.
There is no limitation on quantity of foreign –– Correctly, fully, and clearly complete the
currencies to be imported into Cambodia by any customs declaration.
delegation, traveler, legal individual, and any
individual called “representative”. Traveler who –– Travel through the route authorized by
imports foreign currencies equivalent to 10,000 the competent authorities. Exporting
USD or over shall lodge customs declaration foreign currencies through route other
in accordance with laws and regulations in than the authorized one(s) or by a
force and provide the (imported) declaration different individual other than the owner is
to customs officer for verification when these absolutely prohibited.
foreign currencies are re-exported.
–– Correctly, fully, and clearly complete in
2.4.6.2. Foreign Currencies Export letter in the customs declaration regarding
the type and amount of the currencies
Those who wish to export foreign currencies from carried with him/herself, delegated to
Cambodia with the value exceeding 10,000 USD others, and remitted with aircraft in order
or with the value over the declared value when to show to customs officer in order to
imported shall as for permission from by the inspect in the customs and excise office.
National Bank of Cambodia and other competent
authorities.
2.4.7. Import and Export of Human Corpse

Letter No. 6738 KBT.SA/CHB.K5 dated –– Individual who wishes to export the human
December 31st, 2003 on the permission corpse that deceased in Cambodia
to export foreigner corpses from the due to disease, traffic accident, or other
Kingdom of Cambodia. causes must request for permission
from the Ministry of Foreign Affairs and
–– In order to import human corpses into International Cooperation of the Kingdom
Cambodia, the family shall present of Cambodia.
documents issued by Cambodian
Embassy based in the country where the
human corpse deceased and attach with
the record or letter on cause of decease
of the exporting country

2.4.8. Compromise settlement of Customs Offense
Reference Regulations –– The relevant individuals have to follow
the restrictions and conditions of the
Prakas No. 618 MEF.PR.CE dated 24 July
official ruling on the settlement of customs
2009 on Customs Offense Mediation
offense including the payment of duties,
Prakas No. 570 MEF.PR dated 19 August taxes and penalties and other obligations
2010 on Complaining Procedures against stated in the decision within 90 days from
Customs Record. the date of the decision. If the relevant
individuals fail to follow the restrictions
Customs is authorized to reach settlement with and conditions of the decision during this
individuals prosecuted for customs offenses limited time, the goods are considered to
based on the article 77 of Law on Customs. The be unclaimed goods based on the article
right of settlement applies only to monetary fines. 54 and 55 of Law on Customs.
2.4.8.1. The Right of Customs to 2.4.8.3. Complaining Procedures

compromise the settlement against Customs Record
of Customs Offense –– Any person implicated in a Customs
–– Chief of customs and excise offices has offence can appeal in writing to the
the right to compromise the settlement of GDCE within 30 days after receiving the
all customs offenses related to the goods notification of the punishment or detention
valued not over 1,500,000.00 Riels. by providing the reasons of appeal and
depositing security in accordance with
–– Branch managers or directors of customs
the article 41 of Law on Customs.
and excise departments have the right to
compromise the settlement all customs –– The GDCE shall issue the written decision
offenses related to the goods valued not within 60 days from the date of receiving
over 4,000,000.00 Riels. the appeal application. Otherwise, the
appeal is considered to be agreeable.
–– The GDCE has right to compromise the
settlement all customs offenses. –– The appeal can be lodged at customs
units including (1) Offices issuing offence
records or penalty (2) Related customs
2.4.8.2. Procedures to Compromise and excise branches (3) Office of legal
the settlement of Customs affairs and public relation (4) Secretariat of
Offense the GDCE. After receiving the complaint,
the relevant customs units have to send
–– Within the period of 30 days from the the appeal to the GDCE without delay.
date of customs offense record or other
customs record, related person have to –– The appeal shall have information such
come to settle customs offense if they as (1) name, address and signature of
do not want to go to competent court. the person concerned (2) The details of
The right of settlement and date shall be customs offense record or temporarily
stated in the customs offense record or detention record including the copy of
other record. If the official ruling on the those records and (3) The description of
settlement of customs offense cannot be the reasons for appeal.
made within the period of 90 days from
the date of customs offense record or
other record, customs shall send the case
to competent court.

–– Temporarily detained goods such as –– If the GDCE does not agree with the
transportation, documents and other appeal, the person concerned has right
detained objects not required as to appeal to the competent institutions
evidence, which are not subject to any including competent court against the
restriction can be given to the owner after decision of the GDCE. The complaint has
security is provided. to be done within 30 days after receiving
the decision of the GDCE.

3 ADDITIONAL PROCEDURES
BASED ON LAW AND
REGULATIONS UNDER
OTHER MINISTRIES
3.1. License, Permission Letter and

Certificate
Exporters must provide additional documentation Note: New handicraft items and silk goods do
for items that the Royal Government of Cambodia not require additional documentation except
has determined to be sensitive or that are if they involve silverware or they are an art and
monitored for trade purposes. Below chart shows cultural heritage product.
type of License Permission Letter, or Certificate
that are required to export certain items and
the government authority where they can be
obtained.
License or Permission or Certificate
Type of Goods Documentation Government Authority

Unprocessed Rubber –– Export License (valid: –– Ministry of Commerce
60 days)
Export Processed Wood –– Export License (valid: –– Ministry of Commerce
License and non-timber forest 60 days) –– Ministry of Agriculture
products –– Permit Letter Forestry and Fishery
–– Council of Ministers

Type of Goods Documentation Government Authority
Fresh Fruit, Vegetables, –– Customs and Excise –– Customs and Excise
Plants and Agricultural Permit House
Materials (including –– Sanitary and –– Ministry of Agriculture,
Pesticides, fertilizers, Phytosanitary Forestry and Fisheries
Seed, Seeding Materials Certificate (SPS)
and Feed Additives)
Certificate Certificates of Origin
Garments –– Ministry of Commerce
(valid: 6 months)
Ministry of Health
Drugs and Medicines –– Ministry of Health
Certificate
Animal Health Certificate
Ministry of Agriculture,
Live Animals (valid: 5 years) or CITES
Forestry and Fisheries
Certificate
Art and Cultural Products Permit Letter Ministry of Culture and
Fine Art
Fish, Crustaceans, Permit Letter (valid: 1 –– Ministry of Commerce
Mollusks and Other year) –– Ministry of Agriculture,
Permission Aquatic Product Certificate of Origin Forestry and Fisheries
Letter Customs Permit –– Customs and Excise
House
Jewelry, Silverware and Permit Letter (valid:1 National Bank of
Unprocessed Precious year) Cambodia
Stones
Information Resource: Export Procedure Guide Book for Cambodia SMEs (January 2009)
3.2. Certificate of Origin
3.2.1. Introduction
A Certificate of Origin (C/O) is an official for the Certificate of Origin together with
document used to certify the products originated, appropriate supporting documents proving
wholly obtained, produced or manufactured in a that the products to be exported qualify for the
country. It is generally an integral part of import issuance of a Certificate of Origin.
documents required by the imported countries.
There are two type of Certificate of Origin:
At the time of carrying out the formalities for –– Non-Preferential
exporting the products under preferential –– Preferential
treatment, the exporter or his authorized
representative shall submit a written application
Chapter III: Additional Procedures Based On Law and Regulations under Other Ministries 63
3.2.2. Countries Required C/O
–– Cambodia issues various different types –– Japan: Certificate of Origin form AJ
of Preferential Tariff Certificate of Origin:
–– Vietnam: Certificate of Origin form S
–– ASEAN-Australia- New Zealand:
–– General System of Preferences (LDC and
Certificate of Origin form AANZ
LLDC): Certificate of Origin form A
–– China: Certificate of Origin form AC
–– Non-Preferential Tariff: Can be issued
–– India: Certificate of Origin form AI using Certificate of Origin form N
–– Korea: Certificate of Origin form AK
3.2.3. How to apply for C/O

The exporters need to apply for C/O at the Export- B. Other products other than garment, textile,
Import Department, Ministry of Commerce. The footwear and apparels
procedures of the application for Certificate of –– Application form for Certificate of Origin
Origin could be found in Prakas No. 112 MOC/ by the company
SM 2013 on Revision of Certificate of Origin –– A copy of cheque proving the payment
Issuance Procedures.
of administrative fee and Export
(Article 4) Management Fee
–– A receipt of payment of public service fee
The procedures of the application for Certificate –– Invoice
of Origin shall be set as follows:
–– Packing list
–– Bill of Lading
1- Export by sea –– Cambodia Outward Declaration
–– Certificate of Quantities of export goods
A. Garment goods,textile products,footwear
by CAMCONTROL (CQ)
and other commodities (apparels) such as
bag, hat etc. –– Customs Declaration by the GDCE (CD)
–– Application form for Certificate of Origin
–– Company’s relevant documents that can
by the company prove the origin of the goods
–– Export license (for goods required to have
–– A copy of cheque proving the payment
export license)
Management Fee –– Company’s Letter of Authorization of its
representative
–– Invoice
C. Goods of small handicraft and agriculture
–– Packing list –– Application form for Certificate of Origin
–– Bill of Lading by the company
–– Joint Inspection Report of the exported –– A copy of cheque proving the payment
textile goods by the GDCE and General of administrative fee and Export
Department of CAMCONTROL Management Fee, if required by any
–– Cambodia Outward Declaration regulation
–– Company’s Letter of Authorization of its

–– Invoice
representative –– Packing list

–– Bill of Lading B. Goods of small handicraft and agriculture
–– Cambodia Outward Declaration –– Application form for Certificate of Origin
by the company
by CAMCONTROL (CQ) –– A copy of cheque proving the payment
–– Customs Declaration by the GDCE (CD) Management Fee, if required by any
–– Company’s relevant documents that can regulation
prove the origin of the goods (in case of –– Invoice
milled rice and agricultural products in
–– Packing list
which some are sensitive)
representative
representative
After having exported the goods, the following
D. Goods of garment with multi-cam color, documents must be submitted further:
green color (dark green color) and army –– Airway Bill
green color
–– Joint Inspection Report of the export goods
The procedure and documents required for the by the GDCE and General Department of
export and import of this type of goods shall be CAMCONTROL
implemented in accordance with the Prakas of
–– Cambodia Outward Declaration
the Ministry of Commerce which is in effect.
3- Garment goods, textile product

2- Export by air
and product made of leather
A. Garment goods, textile product, footwear, and other products that are
and other commodities (apparels) such as transported by truck across
bag, hat etc. Cambodian border to be
–– Application form for Certificate of Origin shipped later by air in the
by the company neighboring country (Land-Air)
–– A copy of cheque proving the payment –– Application form for Certificate of Origin
of administrative fee and Export by the company
Management Fee
–– A receipt of payment of public service fee of administrative fee and Export
–– Invoice Management Fee
–– Packing list

–– Invoice
representative –– Packing list
After having exported the goods, the following

–– Report by production inspection officers
documents must be submitted further: and export products required to have at
least 50% of the total quantities applied
–– Airway Bill for export (for goods applied for export
–– Joint Inspection Report of the exported in a large quantity) and at least 20%
textile goods by the GDCE and General for goods applied for export in a small
Department of CAMCONTROL quantity, which the factory can finish the
production within only 2 days.
–– Company’s Letter of Authorization of its After having exported the goods, the following
representative documents must be submitted further:
Within 30 days at the latest after obtaining the by CAMCONTROL (CQ)
Certificate of Origin, the exporter must submit
–– Customs Declaration by the GDCE (CD)
further the following documents:
–– A copy of cheque proving the payment of
–– Airway Bill
administrative fee
–– Joint Inspection Report of the exported –– Proof document proving the origin of the
textile goods by the GDCE and General goods that the company buys (in case of
Department of CAMCONTROL milled rice and agricultural products in
which some are sensitive)
(Article 5)
4- Export by truck
The total timeframe must be set at the maximum
of 16 hours of working hours for the technical
A- Garment goods, textile product, footwear
department at the Ministry of Commerce,
and other commodities (apparels) such as
Single Window stationed at the Council for the
bag, hat etc.:
Development of Cambodia and the Ministry of
–– Application form for Certificate of Origin Commerce’s representative offices stationed
by the company at special economic zone administration and
this timeframe of the process of Certificate of
Origin issuance does not include the timeframe
for preparing document and formality by the
Management Fee
company or legal representative of the company.
–– A receipt of payment of public service fee The total timeframe above is allocated on an
actual basis for officers relevant to the production
–– Invoice
work and can be revised by the Minister of
–– Packing list Commerce if necessary and when the automatic
system of the issuance of Certificate of Origin is
–– Joint Inspection Report of the exported
introduced officially.
textile goods by the GDCE and General
Department of CAMCONTROL
(Article 6)
The inspection of the production and export
–– Company’s Letter of Authorization of its goods must be conducted by technical officers
representative of the Ministry of Commerce at the location of
the production, at the place of goods collection
or at the goods warehouse at the request of
B- Goods of small handicraft and agriculture
the company or exporter or according to the
–– Application form for Certificate of Origin necessity of the technical department in which:
by the company
For agricultural goods and products
–– Invoice processed out of produce: the inspection
–– Packing list must be conducted before applying for
Certificate of Origin. If necessary, the
–– Bill of Lading company or exporter who used to be
–– Cambodia Outward Declaration permitted for export several times already
can make a request to the Minister of
Commerce for an inspection after applying
for Certificate of Origin.

For garment goods, textile and product there is any question by the import country. The
made of leather: the inspection must be detailed procedure related to the inspection and
conducted after applying for Certificate preparation of clarification documents will be
of Origin but not later than 30 days from determined by a separate Prakas of the Ministry
the day of the issuance of Certificate of of Commerce.
Origin.
(Article 10)
(Article 7)
The procedures of stock matching between the
imported raw materials and the exported goods
The collection of revenues from the Administrative
must be conducted at the Trade Preferences
Fee must be made by cheque at the Accounting
Department in accordance with the Sub-decree
Department of the Ministry of Commerce in
91 OrNKr.BK dated 01 August 2007, Instruction
accordance with the Joint Prakas 985 MoEF
of the Ministry of Commerce 0051 MOC/SM 2011
dated 28 December 2012 on Public Service
dated 10 January 2011 and Trade Facilitation
Provided by the Ministry of Commerce.
Policy of the Royal Government.
The collection of revenues from Export
(Article 11)
Management Fee (EMF) must be made in
accordance with the Joint Prakas between
The exporter must hurry to apply for Certificate of
the Ministry of Commerce and the Ministry of
Origin and fulfill the obligation of payment to the
Economy and Finance which is in effect.
national budget not later than 30 days after the
goods have been exported, counting from the
(Article 8)
date recorded in the Joint Inspection Report by
The payment of public service fee must be made the General Department of Customs and Excise
in accordance with the Joint Prakas 985 MoEF of Cambodia and the General Department of
dated 28 December 2012 on Public Service CAMCONTROL.
Provided by the Ministry of Commerce.
The exporter who is late or fails to fulfill the
(Article 9) formality of applying for Certificate of Origin
must receive a fine or a temporary suspension
The General Department of International of export. The Ministry of Commerce will check
Trade has a role as focal point by having the the possibility of re-allowing the export when the
Trade Preferences Department as its aide in exporter has fulfilled the formality of applying for
checking, searching, verifying and clarifying Certificate of Origin and has made due payments
the accuracy of the Certificate of Origin in case to the national budget and pay all fines.
3.2.4. Fee of Applying for C/O

Generally, the companies that apply for C/O need Service and Administrative Fee. The payment is
to pay for Export Management Fee (EMF), Public illustrated as below:
C/O Public Service Fee EMF

Form N 38 USD Annex 1 of Prakas No 1643 MEF dated 16
Form A 58 USD December 2014 on amendment of public
Other forms 58 USD services
For garment products under 2,000 PCS or Footwear under 200 PRS:
C/O Public Service Fee EMF

Form N 18 USD Annex 1 of Prakas No 1643 MEF dated 16
Form A 23 USD December 2014 on amendment of public
Other forms 23 USD services
EMF is varied according to the products and exception for export of products at the value under 6,000
Euro for European countries and under 800 USD for other countries.
3.2.5. Schedule to Launch the Automation System

Ministry of Commerce establishes the do registration in this experiment project. The
automation system to facilitate the business of full automation system of C/O is expected to be
the private sector. One of the main components carried out in early second semester of 2015. We
of Automation System is the online application strongly encourage all exporting companies to
of C/O. The C/O Application Online is on the register to use this automation system.
trial from June 15, 2014 for the companies that
3.2.6. Contact Information

http://www.moc.gov.kh/en-us/certificate-of-origin
3.3. Sanitary and Phytosanitary

Certificate SPS
3.3.1. Definition
The primary requirement for importing agricultural The objectives of phytosanitary are to protect
products is the food safety and protection of human, animal and plant life and health form the
human, animal or plant life or health from risks. risks such as entry, establishment or spread of
pests, diseases, disease-carrying organisms or
In order to guarantee the food safety and disease-causing organisms, which can be from
to prevent entry, establishment or spread of all types of transportation method within, to and
pests, diseases, disease-carrying organisms from Cambodia.
or disease-causing organisms, through trade
activities, the governments of all countries had The owners of goods which are subject to be
established laws, regulations and standards to checked under phytosanitary measures, who
protect human or animal life or health (Sanitary import to/export from and transport within
Measure) and to protect plant life or health Cambodia shall request the phytosanitary check
(Phytosanitary Measure). and follow the phytosanitary measures.

Measures to be implemented: –– disease-carrying organisms or disease-
causing organisms or live/or dead body
–– to protect animal or plant life or health
within the territory of the Member from –– Non-plant product that can be shelter
risks arising from the entry, establishment and/or allow entry of disease-carrying
or spread of pests, diseases, disease- organisms or disease-causing organisms
carrying organisms or disease-causing
organisms.
3.3.5. Sanitary and
–– to protect human or animal life or health Phytosanitary Certificate
within the territory of the Member from Request Procedure
risks arising from additives, contaminants,
toxins or disease-causing organisms in Sanitary and Phytosanitary Certificate (SPS)
foods, beverages or feedstuffs. are often required by importing countries when
exporting fresh fruits, vegetables, fish, live
animal and other products. This certificate
3.3.2. Purpose certifies that the product is free from injurious
pests which could damage crops. It is exporter’s
To protect human life or health within the territory
responsibility to ensure that the Sanitary and
of the Member from risks arising from diseases
Phytosanitary conditions are met.
carried by animals, plants or products thereof, or
from the entry, establishment or spread of pests.
The goods subject to the check are as follows:
To prevent or limit other damage within the territory –– Plant, piece of plant, forestry products
of the Member from the entry, establishment or and processed products
spread of pests.
–– Plants that can be a shelter and/or allow
entry of disease-carrying organisms or
3.3.3. Protection disease-causing organisms
Sanitary or phytosanitary measures which –– Packing materials such as wooden case,

conform to international standards, guidelines piece of wood or all type of transportation
or recommendations shall be deemed to be method and warehouse
necessary to protect human, animal or plant life –– Soil or soil attached to roots of plant or
or health. piece of plant
–– disease-carrying organisms or disease-
3.3.4. The Goods subject to causing organisms or live/or dead body
the check –– Non-plant product that can be shelter
The goods subject to the check are as follows; and/or allow entry of disease-carrying
organisms or disease-causing organisms
–– Plant, piece of plant, forestry products
and processed products List of goods which are subject to Phytosanitary
check is decided by the joint sub-decree
–– Plants that can be a shelter and/or allow
between the Minister of Agriculture, Forestry and
entry of disease-carrying organisms or
Fisheries and the Minister of Health.
disease-causing organisms
–– Packing materials such as wooden case, The owners of goods which are subject to be
piece of wood or all type of transportation checked under phytosanitary measures shall
method and warehouse follow the phytosanitary measures as follows:
–– Must make correct declaration of goods
–– Soil or soil attached to roots of plant or
piece of plant –– Must obtain Phytosanitary Certificate
–– Must pack goods safely and guarantee no The payment for above phytosanitary measures
crack or pierce or spill out while on the is responsibility of the owner of goods.
way of transporting
Individual or Legal person who requested for
–– Must keep or transport goods only in
phytosanitary check on his/her goods has to
the direction permitted by Phytosanitary
pay for phytosanitary check service charge. If
competent agency. In case of goods
the prevention measures are requested, he/she
need to be keep or transported or loaded
need to pay for service charge of prevention
at outside of the permitted direction,
measures. Those serve charges will be paid into
need to request for another permit from
National Budget via phytosanitary competent
Phytosanitary competent agency.
agency.
The Individual or legal person who is the owner
Service charges on phytosanitary check and
of goods must submit a request letter for
prevention measures are defined by the joint
Phytosanitary check at the nearest phytosanitary
sub-decree between Minister of Agriculture,
competent agency before 10 days prior to
Forestry and Fisheries and Minister of Economic
exporting goods and must offer convenience
and Finance.
for Phytosanitary check. During this period,
phytosanitary competent official must complete Cambodia Pest Control Services is the company
checking and implementing phytosanitary that was authorized to offer service of pest
measures. control and fumigation by Ministry of Agriculture,
Forestry and Fisheries.
For goods that is subject to the phytosanitary
check and not match to condition of phytosanitary
measures of the importing country, the owner
of goods must implement the phytosanitary
measures in accordance with the measures of
importing country.
Sanitary and Phytosanitary Certificate Procedure
Step 1 Submit Request Letter
Submit Request Letter for Sanitary and Phytosanitary Certificate and request to
have goods checked by officer of Department of Agronomy and Agriculture Land
Improvement, Ministry of Agriculture, Forestry and Fisheries. You will also need
to provide: Packing List, Commercial Invoice, Patent License, VAT Certificate,
Commercial Registration Certificate and Request Letter.
Step 2 Follow compliance guidelines
The Ministry of Agriculture, Forestry and Fisheries will then make a risk assessment
based on your product’s risk for pest, your company profiles and the source of
origin. After that ministry will instruct and explain about conditions for exporting
these goods from Cambodia.
Step 3 Determine importing country testing and inspection requirements
Ministry of Agriculture, Forestry and Fisheries will check the testing and inspection
requirements of the importing country. Then the ministry will prepare to conduct
inspection and test following to those requirements.

Step 4 Perform Laboratory testing
In necessary case, the Ministry will prepare to do the Test in laboratory at least
15 days prior to exporting day (only working day). The Ministry is equipped to
perform all necessary tests but your advance notice is recommended.
Step 5 Fumigation on Export products
In necessary case, the Ministry will prepare to do Fumigation on goods at least

15 days prior to exporting day (working day only). The Fumigation process can
take up to 96 hours. After the Fumigation, the Ministry will also have a follow-up
inspection to determine if re-fumigation is necessary.
Step 6 Export Product
The Ministry will then issue a Fumigation Certificate. This certificate certifies type
of goods, date and type of dosage used for the treatment. After you received a
Fumigation Certificate, it means that your goods are Sanitary and Phytosanitary
(SPS) certified and is ready for export.
Remarks
–– Diagnosing disease takes 1 day to 5 days
–– Fumigation Process takes 3 days to 7 days
3.3.6. Further Information of Phytosanitary Measures

Please read instruction and principle about or contact directly to General Department
legislative measure for Phytosanitary Certificate of Agriculture (Department of Sanitary and
Procedure (for export or continuous export) or go Phytosanitary Plants Protection)
through website of International Plants Protection
Agreement: Address: Building #54B-49S, corner of St.395
and St.656, Sangkat Teuk Laak, Khan Tuol Kork,
http://www.ippc.int/ipp/en/default.jsp
Phnom Penh
or website of World Trade Organization on Tel: (855) 23 885 482
Sanitary and Phytosanitary Measures: Fax: (855) 23 238 832/ 267
http://www.wto.org/english/tratpo_e/sps_tratp_e. E-mail: ppspsdcam@online.com.kh
htm
Appendix
A. The Law and Regulation relating to Customs Clearance
B. The List of Fee and Charges
C. The List of Contacts of the Other Ministries
D. Reference
Appendix A. The Law and Regulation relating to Customs

Clearance
List of Reference Laws and Regulations
Law
1. Law on investment of Cambodia declared by Reach Kram No 03 NS dated on 05 August
1994
2. Law on amendment of law on investment of Cambodia declared by Reach Kram No
NS.RKM.0303.009 dated on 24 March 2003
3. Law on Customs declared by Reach Kram No NS.RKM.0707.017 dated on 20 July 2007
Sub-Decree
4. Circular No.3, of the Royal Government of Cambodia, dated June 12, 1997 on rules and
procedures in applying for importation of equipment and materials with exemption of duties and
taxes under Grant Aid, Loan, and Humanitarian Aid framework
5. Sub-decree No. 111.ANK.BK dated 27 September 2005, on the Implementation of Law on
amendment of law on investment of Cambodia
6. Sub-decree No. 148.ANK.BK dated 29 December 2005, on the Establishment and Management
of Special Economic Zone
7. Sub-decree No. 209 ANK.BK dated 31 December 2007, on the Enforcement of the List of
Prohibited and Restricted Goods
8. Sub-decree No. 134 dated 15 September 2008 on Upgrading Customs and Excise Department,
Taxation Department, and Treasury Department to General Department of Customs and Excises
of Cambodia, General Department of Taxation and General Department of Treasury under the
9. Sub-decree No. 152 dated 06 October 2008, on the establishment of Department of Excise,
Department of Customs Regime and Department of Free Zone Management under the General
Department of Customs and Excise of Cambodia
10. Sub-degree No. 208/ANK/BK dated 08 September 2011, on the amendment of note II of annex
2 of Sub-degree No. 209/ANK/BK dated 31 December 2007, on the Enforcement of the list of
prohibited and restricted goods
11. Sub-decree No. 488 dated 16 October 20013, on the Organization and Functioning of the

Prakas and Letters issued by Ministries
12. Prakas No. 013 MEF dated 17 February 1998, on the legal procedure in export-import of foreign
currencies
13. Circular No. 110 dated January 27, 1999 on the Implementation of VAT on inputs imported by
export garment factories
14. Letter No. 005MEF dated 02 March 2000, on the revised form of imports of goods through duty
free shop
15. Letter No. 6738 KBT.SA/CHB.K5 dated 31December 2003, on the permission to export foreigner
corpses from the Kingdom of Cambodia.
16. Instruction No. 016 MEF.MOC dated 18 August 2004 notification on simplification of export
procedures on textile products.
17. Instruction No.4683 MEF dated 10 September 2004 on establishment of the conjoint office
between the Customs and Excise Unit and CAMCONTROL Unit.
18. Instruction No. 009 MEF Dated 01 December 2005, On the Management of Non-commercial
goods
19. Prakas No. 1447 MEF dated 26 December 2007, on the Provisions and Procedures on Customs
Declaration.
20. Prakas No. 105. MEF dated 15 February 2008 on Management of Goods Exempted from Duties
and Taxes
21. Prakas No. 106 MEF dated 15 February 2008, on the temporary customs storage
22. Prakas No 107 MEF dated 15 February 2008, on reporting, movement, storage and transportation
of exported goods
23. Prakas No. 109 MEF dated 15 February 2008, on the Management of Unclaimed Goods
24. Prakas No 111 MEF.PRK dated 15 February 2008, on the authorization to carry out the customs
formalities outside of the customs offices
25. Prakas No. 114 MEF dated 15 February 2008, on Determination of Exempted Goods
26. Prakas No.116 MEF dated 15 February 2008, on Customs Bonded Warehouse
27. Prakas No 387 MEF dated on 22 May 2008 on the determination of customs valuation of imported
goods
28. Prakas No.508 MEF dated 01 July 2008, on customs transit
29. Prakas No. 734MEF dated 11 September 2008, on special Customs Procedures Implemented
in the Special Economic Zone
30. Prakas No. 928 MEF dated on 2 October 2008 on Temporary Importation Under the Temporary
Admission
31. Letter No. 3841.MEF dated 02 July 2009, on value added tax exemption for investors in Special
Economic Zone
32. Prakas No. 618 MEF dated 24 July 2009, on Customs Offense Mediation
33. Circular No. 007. Dated 29 December 2009 on the management of small size imported and
exported goods
34. Prakas No. 907 MEF dated 09 October 2009 on the determination of transition fee on some
goods under legislative procedure of customs transit
Appendix 73
35. Prakas No.389 MEF dated 17 June 2010 on organization and functioning of local customs unit.
36. Letter No. 3725 MEF dated 17 June 2010, on continuation of value added tax suspension for
investors in Special Economic zone until new decision
37. Prakas No. 569 MEF dated 19 Aug 2010, onInspection on export import and transportation
means
38. Prakas No. 570 MEF dated 19 August 2010 on Complaining Procedures against Customs
Record.
39. Prakas No. 572 MEF dated 19 August 2010, on reporting of goods at the time of arrival at
customs territory of Kingdom of Cambodia.
40. Instruction No 1114 GDCE dated on 28 November 2011, on revising the procedures and the
requirement of documents for customs clearance of the re-importation of the Textile and garment
products after exportation.
41. Decision 009 MEF dated 31 August 2011,on the establishment and functioning of Customs Risk
Management Data System
42. Circular 004 MEF dated 24 Jul 2012, on the procedures for low values goods (De Minimis)
43. Prakas No. 002 MEF dated on 04th January 2013, on Implementation of Advance Ruling on Tariff
Classification, Customs Valuation and Origin of the Goods.
44. Prakas No 452 MEF dated 11 April 2013, on High Compliant Trader Incentive Mechanism
45. Inter-Ministerial Prakas No. 581 MEF dated 10 June 10 2013, on Procedures for the Application
to Import Materials, Machineries, Vehicles and Petroleum of the Grant Aid with Duties and Taxes
Borne by the Royal Government of Cambodiaunder Grant Aid Framework
46. Prakas No. 311 MEF dated 19 March 2014, on Implementation of Value-Added Tax (VAT) for
Supporting Industry or Contractor that Supplies Goods or Service for Serving the Export of the
Garment Industry, Textile Industry, Footwear Industry, Carry-Bag and Handbag Industry and Hat
Industry
47. Prakas No. 316 MEF dated 19 March 2014, on the amendment of fee on inspection goods by
scanning machine.
48. Authorization Letter 005 of the Ministry of Economy and Finance dated 6 April, 2015
Instrcutions and Letters issued by the General Department of Customs

and Excise
49. Instruction No.822 CE dated 12 November 2003 on modification of using customs (bullet) seals
for sealing the container door loading exported or imported goods for necessary cases of export
office, dry ports and Sihanouk Ville Branch of Customs and Excise.
50. Letter No.1006 dated December 21 , 2004 on the management form of imports of goods through
duty free shop
51. Instruction No.741 CE dated 20 July 2007 on exported garment products to the EU Markets Sold
to DuPont Co., Ltd no need to mark “Made in Cambodia” on the carton boxes.
52. Instruction No.790 CED dated 28 August 2008, on the procedures for customs transit
53. Instruction No. 835 CE dated 05 September 2008 on withdrawing the samples of the exported
garment and textile products.
54. Instruction No. 1090 GDCE dated 17 October 2008, on the implementation of procedures on
customs transit

55. Instruction No 548 GDCE dated on 22 May 2009, on the customs procedures for reimport of
exported garment products
56. Instruction N0.1308 GDCE dated 24 November 2009, on Detail Procedures and Responsibilities
in Functioning Customs Declaration (Single Administrative Documents-SAD) through electronic
mean.
57. Instruction No.546 GDCE dated 30 June 2011, on the additional trade facilitation for private
investors in completion of customs formalities
58. Letter No. 653 GDCE dated 02 August 2011, on facilitation of Customs procedures for transporting
goods out of Special Economic Zone to dry ports to consolidate into the container with other
goods to be exported to foreign countries
59. Instruction No 1114 GDCE dated on 28 November 2011, on the amendment of procedures and
documents required for reimport of garment products
60. Instruction No 345 GDCE dated on 03rd April 2013, on the Implementation of Advance Ruling
on Tariff Classification.
61. Instruction No 346 GDCE dated on 03rd April 2013, on the Implementation of Advance Ruling
on Customs Valuation.
62. Letter 1358 GDCE dated 23 December 2013, on more facilitation for investors in SEZ
63. Decision No 278 GDCE Dated 27 February 2014 on Incentive package for the best traders
group
64. Decision No 279 GDCE Dated 27 February 2014 on the establishment of best traders
management unit
65. Letter No. 516 GDCE dated 02 April 2014 on the exemption on customs processing fee (CPS)
on exporting rice
66. Letter No. 790 GDCE dated 13 June 2014,onoffering treatment to promote traders from 8
companies those are members of Best Traders.
67. Letter No. 1489 GDCE dated 21 July 2014,on the investigation of compliancy of Best Trader
Group
68. Letter No. 1867 GDCE dated 12 September 2014, on the improvement of efficiency on
implementation of customs procedures at dry ports
69. Letter No. 1868 GDCE dated 12 September 2014,on strengthening efficiency of the usage of the
scanning machine at Bavet Customs and Excise Branch
70. Instruction No 2175 GDCE dated on 19th November 2014, on the Implementation of Advance
Ruling on Origin of the Goods
71. Letter No. 393 GDCE dated March 26, 2015 on Implementation of special tax on some import
goods which are the input of the production of the garment sector and garment supporting
industry
72. Letter 758 GDCE dated 04 June 2015,on the implementation Special Tax on import of production
inputs of Export Qualified Investment Project (QIP) and Supporting Industry QIP
73. Letter No. 773 GDCE Dated 05June2015,on limiting the quantity of goods or personal effect,
which can exempt duties and taxes for passenger, transportation’s staff and those who cross
the border.
Appendix 75
Appendix B. The List of Fee and Charges
Service Processing Time
No. Description Fee
Fee (Working Days)
1 Customs Processing Fee (CPF)
A Container (20 feet+) Riel 60,000 0 1-2 days
A Customs Declaration on certain Riel 60,000 0 1-2 days
petroleum products
A Customs Declaration on goods outside Riel 40,000 0 1-2 days
container of in a small container<20 feet
2 Container Checking Fee through TH-SCAN system
A Container (<40 feet) US$20 0 1-2 days
A Container (>40 feet) US$32 0 1-2 days
Provisional Customs Stock of Riel 0 1-2 days
3
Merchandise License Fee (one year) 20,000,000
Fee for keeping goods in Provisional 0.1% of 0 Immediately
Customs Stock of Merchandise after the cost for
4
the expired date (one day) calculating
customs tax
5 Passing Fee
A Cow, Buffalo and Horse (alive) Riel 20,000 0 Immediately
A Pig, Sheep and Goat (alive) Riel 5,000 0 Immediately
Bird (Chicken, Duck…) (A kilogram) Riel 500 0 Immediately
Fishery Products (A kilogram) Riel 500 0 Immediately
10% of the 0 Immediately
Cost for Imported Goods for Duty Free cost for
6
Shop calculating
customs tax
Selling Customs Declaration (one 0 Riel 15,000 Immediately
7
edition)
8 Automobile Stamp Tax (one edition) 0 Riel 30,000 1-2 days
9 Selling Customs tax Seal (one page) 0 Riel 50 1-2 days
Stamp Duty (Stick on cigarette box) 0 Riel 4.2 1-2 days
10
(one page)
Transportation of Stock Permission 0 Riel 500 Immediately
11
Letter (one page)
12 Selling Container Seal (one) 0 Riel 8,000 1-2 days

Appendix C. The List of Contacts of the Other Ministries
Ministry of Commerce
No. 19-61, MOC Road (113B Road) turn from Confederation de la Russie Blvd (110), Phum Teuk Thla,
Sangkat Teuk Thla, Khan Sen Sok, 12102, Phnom Penh
Tel & Fax : 023 866 425
Mobile Phone : 077 677 599 / 012 934 088
E-Mail : info@moc.gov.kh/ moc.gov.kh@gmail.com
Website : www.moc.gov.kh
General Department of CAMCONTROL

Known As: Cambodia Import Export Inspection & Fraud Repression Directorate General
Kdey Takoy Village, Sangkat Veal Sbov, Khan Chbar Ampov, Phnom Penh
Tel & Fax : 023 426 166
E-Mail : ccdg@camcontrol.gov.kh
Website : www.camcontrol.gov.kh
Ministry of Economy & Finance

No. 60, Daun Penh (St. 92), corner of Ang Eng (St. 13) & Preah Mohaksatriany Kossomak (St. 106),
12202, Phnom Penh
Tel : 023 724 664
Fax : 023 427 798
E-Mail : admin@mef.gov.kh
Website : www.mef.gov.kh
General Department of Customs & Excise

No. 6-8, Preah Norodom Blvd (41), 12202 Phnom Penh
Tel & Fax : 023 214065
E-Mail : info-pru@customs.gov.kh
Website : www.customs.gov.kh
Ministry of Environment
No. 48, Preah Sihanouk Blvd (274), 12301 Phnom Penh
Tel : 023 427 894 / 023 213 908 / 023 212 994
Fax : 023 427 844 / 023 212 540 / 023 215 925
E-Mail : moe-cabinet@camnet.com.kh
Website : www.moe.gov.kh
Appendix 77
Ministry of Health
Building No.80 St. Samdech Penn Nouth, Sangkat Beung Kak III, Khan Toul Kork, Phnom Penh.
Cambodia
Tel : 023 881 408 / 023 426 672 / 023 881 405 / 023 725 833 / 023 882 317 / 023 881 409
Fax : 023 426 841
E-Mail : PR@online.com.kh
E-Mail : moh_cabinet@online.com.kh
Website : www.moh.gov.kh
Ministry of Industry & Handicraft

No. 45, Preah Norodom Blvd (41), 12205 Phnom Penh
Tel : 023 222 504
E-Mail : industry@camnet.com.kh
Website : www.mih.gov.kh
Ministry of Interior
Tel : 023 726 239 / 023 726 053
Tel & Fax : 023 721 905 / 023 721 190
Fax : 023 726 052 / 023 219 390
E-Mail : moi@interior.gov.kh
E-Mail : info@interior.gov.kh
Website : www.interior.gov.kh
Ministry of Agriculture Forestry & Fisheries

Tel : 023 726 128 / 023 726 129
Fax : 023 217 320
E-Mail : info@maff.gov.kh
Website : www.maff.gov.kh
Ministry of Foreign Affairs & International Cooperation

No. 3, Akak Mohasena Pakdey Decho Hun Sen (St.), 12301 Phnom Penh
Tel : 023 214 441 / 023 216 122 / 023 224 973
Fax : 023 216 144 / 023 216 141
E-Mail : mfaic@mfa.gov.kh
Website : www.mfaic.gov.kh
Ministry of Post & Telecommunication (MPTC)

AngEng (St. 13), corner of Ang Non (St. 102), 12202 Phnom Penh
Tel : 023724 809 / 023 428 246
E-mail : info@mptc.gov.kh
Website : www.mptc.gov.kh

CDC - Council for the Development of Cambodia
Preah Sisowath Quay, Government Palace, Sangkat Wat Phnom, Khan Daun Penh, 12202 Phnom Penh
Tel& Fax : 023 427 597 / 023 423 954
E-Mail : info@cambodiainvestment.gov.kh
Website : www.cambodiainvestment.gov.kh
National Bank of Cambodia

No. 22-24, Preah Norodom Blvd (41), 12203 Phnom Penh
Tel : 023 722 221 / 023 725 005
Fax : 023 426 117
E-Mail : info@nbc.org.kh
E-Mail : nbc@online.com.kh
P.O. Box : 25
Website : www.nbc.org.kh
Sihanoukville Autonomous Port (PAS)

Akak Mohasena Pakdey Decho Hun Sen (St.), Sangkat No. 3, Sihanoukville, Preah Sihanouk
Tel : 034 933 511 / 034 933 416
Fax : 034 933 693
Mobile Phone : 016 345 228 / 012 831 784
E-Mail : pasinfo@pas.gov.kh
E-Mail : spsez@pas.gov.kh
Website : www.pas.gov.kh
Phnom Penh Autonomous Port (PPAP)

No. 649, Preah Sisowath Quay, 12201 Phnom Penh
Tel : 023 427 762
Tel & Fax : 023 427 802
E-Mail : ppapmpwt@online.com.kh
Website : www.ppap.com.kh
Appendix 79
Appendix D. Reference
1. General Department of Customs and Excise, Ministry of Economy and Finance

N°: 6-8, Preah Norodom Blvd., Sangkat Phsar Thmei III, Khan Daun Penh, Phnom Penh,
Cambodia.
Tel : +855 23214065
Fax : +855 23214065
E-mail : info-pru@customs.gov.kh
Website: www.customs.gov.kh
2. Ministry of Commerce
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
023 866 425/077 677 599
E-mail: moc.gov.kh@gmail.com
Website: http://www.moc.gov.kh/en-us/certificate-of-origin
Export Procedures Guidebook (New Version)
3. Council for Development of Cambodia

Cambodia Investment Guidebook
http://www.cambodiainvestment.gov.kh/#fragment-3-tab
4. Garment Manufacturers Association in Cambodia (GMAC)

http://www.gmac-cambodia.org/legal/

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HANDBOOK ON

Ministry of Economy and Finance

Ministry of Economy and Finance

GENERAL DEPARTMENT OF CUSTOMS AND EXCISE

1. Mr. PHA ENG VENG Director, Department of Customs Regime Head

Copied to: Director General

AEC ASEAN Economic Community

AFTA ASEAN Free Trade Agreement

AFPs ASEAN Free Trade Partners

AJCEP ASEAN-Japan Comprehensive Economic Partnership

ASEAN Association of Southeast Asian Nations

ASYCUDA Automated System for Customs Data

ATIGA ASEAN Trade in Goods Agreement

BTG Best Trader Group

CAMCONTROL Cambodia Import-Export Inspection and Fraud Repression Directorate General

CDC Council for Development of Cambodia

CED Customs and Excise Department

CEPT Common Effective Preferential Tariff

CIB Cambodia Investment Board

C/O Certificate of Origin

CPF Customs Processing Fee

CRDB Cambodia Rehabilitation and Development Board

CRMDS Customs Risk Management Database System

CTH Change of Tariff Heading

EBA Everything But Arms

EBCE Export Branch of Customs and Excise

EMF Export Management Fee

EMS Express Mail Service

FCL Full Container Load Cargo

FRC Final Registration Certificate

FOB Free On Board

FTA Free Trade Agreement

GDP Gross Domestic Product

GSP Generalized System of Preferences

HS the Harmonized System (HS) of tariff and nomenclature

IMF International Monetary Fund

JICA Japan International Cooperation Agency

LCL Less than Container Load

MEF Ministry of Economy and Finance

MFN Most Favored Nation

MOC Ministry of Commerce

PCA Post Clearance Audit

PIS Priority Integration Sector

PIS-NL Priority Integration Sector – Negative List

PMIS Provincial-Municipal Investment Sub-committee

PSR Product Special Rules

QIP Qualified Investment Project

RCEP Regional Comprehensive Economic Partnership

ROO Rules of Origin

RVC Regional Value Content

SAD Single Administration Document

SEZ Special Economic Zone

SPS Sanitary and Phytosanitary Certificate

TCMS Trade Credibility Management System

TRS Tariff Reduction Schedule

USD United State Dollar

VNM Value of Non-originating Materials

VAT Value Added Tax