- CHAPTER I GENERAL PROVISIONS
- CHAPTER II IMPORT AND EXPORT
- CHAPTER III TARIFF CLASSIFICATION, ORIGIN AND CUSTOMS VALUE
- CHAPTER IV EXEMPTIONS, PARTIAL EXEMPTIONS, AND REFUND OF DUTIES AND TAXES
- CHAPTER V CUSTOMS DECLARATION AND LIABILITY FOR DUTIES AND TAXES
- CHAPTER VI PAYMENT OF IMPORT AND EXPORT DUTIES AND TAXES,COLLECTION OF DEBTS, AND SECURITY
- CHAPTER VII CUSTOMS TEMPORARY STORAGE AND CUSTOMS BORDED WAREHOUSES
- CHAPTER VIII DOCUMENTS, BOOKS, RECORDS AND OTHER INFORMATION ON EXPORTS AND IMPORTS
- CHAPTER IX UNCLAIMED GOODS
- CHAPTER X POWERS AND OBLIGATIONS
- CHAPTER XI PENALTY PROVISIONS
- CHAPTER XII TRANSITIONAL PROVISIONS
- CHAPTER XIII FINAL PROVISIONS
Kingdom of Cambodia
Nation Religion King
S/RKM/0707/017 PREAH REACH KRAM
WE
PREAH BAT SAMDECH PREAH BAROMEATH ORODOM SIHAMOI
SAMA PHUM CHEAT SASA RAKKHATIYA KHEMARAROATHREAST
PUTHITREA THOMREA MOHAKSATR KHEMARACHOREA
SAMOHAPHEAS KAMPUCHEKREACH ROATHBORSATE
SOPHEAMOGKOLEA SEREIVIBOLEA KHEMERA SREYPIREAST
PREAHCHAO KRUG KAMPUCHEA
-Having seen the Constitution of the Kingdom of Cambodia
- Having seen Reach Kret No. NS / RKT / 0704 / 124 dated 15 July 2004, on
the Appointment of the Royal Government of Cambodia
- Having Seen Reach Kram No. 02 / NS / 94 dated 20 August 1994,
promulgating the Law on the Organization and Functioning of the Council
of Ministers
- Having seen Reach Kram No. NS / RKM / 0196 / 18 dated 24 January
1996, promulgating the Law on the Establishment of the Ministry of
Economy and Finance
- Pursuant to the Proposal of the Prime Minister of the Royal Government of
Cambodia and the Minister of Economy and Finance.
HEREBY PROMULGATE
The Law on Customs, which was adopted by the National Assembly on
the 22nd June 2007 during the sixth plenary session of its third legislature and
ratified by the Senate as to its entire form and legality on the 10th July 2007
during the third plenary session of its second legislature, the whole meaning of
which shall be as follows:
CHAPTER I
GENERAL PROVISIONS
Article 1.-
The purpose of this Law is to;
- provide the right for the administration, control and collection of duties, taxes
and fees on imported and exported goods,
- provide for the control and regulation of the movement, storage and transit of
such goods,
- promote the prevention and suppression of fraud and smuggling,
- participate in implementing the international trade policy of the Royal
Government of Cambodia,
- promote the application of international standards and best practices
regarding customs control and trade facilitation.
The Customs and Excise Department is responsible for the administration and
enforcement of the provisions of this Law. The Department operates under the direct
supervision of the Ministry of Economy and Finance.
Article 2.-
The Customs Territory includes the land territory, territorial waters and airspace
as well as offshore islands of the KINGDOM OF CAMBODIA. The Royal Government of
Cambodia may establish Free Zones that are excluded from all or part of the customs
procedures.
Article 3.-
This Law must be applied:
- equally throughout the customs territory;
- equally to all persons; and
- without any immunity or dispensation to goods imported or exported by the
state or on its behalf.
Article 4.-
Customs operations are conducted throughout the customs territory, including a
Customs Zone along land and coastal borders, under conditions prescribed in this law.
The Customs Zone includes a coastal zone and a land zone.
a. The coastal zone extends from the coast to an outer limit located twenty (20)
Kilometers offshore.
b. The land zone extends:
- at coastal borders between the coast and a line drawn twenty (20)
kilometers inland from the seashore and from the banks of rivers, streams and canals
flowing to the sea as far as the first customs office located upstream, as well as in a twenty
(20) kilometers radius around said customs office;
- at land borders, twenty (20) kilometers inland from the border.
To facilitate the repression of fraud, the Minister of Economy and Finance may
by Prakas:
a. extend the land Customs Zone up to sixty (60) kilometers at specific
locations and for specified periods of time;
b. extend the Customs Zone up to three (3) kilometers around Customs Offices
that are not in the Customs Zone referred to in the first paragraph and the second paragraph, and sub-paragraph (a) of the third paragraph, of this Article.
Notwithstanding the provisions of the first paragraph of this Article, the Royal
Government may by Anukret:
a. authorize customs officers to carry out their duties under this law outside the
Customs Territory on a reciprocal basis and in accordance with international
agreements, treaties or conventions entered into by the Kingdom of Cambodia,
b. allow customs officers of foreign countries to carry out their duties under
their relevant laws respecting the import and export of goods in the Customs Territory on a reciprocal basis and in accordance with international agreements, treaties or conventions entered into by the Kingdom of Cambodia.
Customs formalities are only carried out in Customs Offices unless otherwise
stipulated by the Minister of Economy and Finance by Prakas.
The Minister of Economy and Finance may by Prakas determine the
establishment, functions and elimination of Customs Offices.
Hours of operation of Customs Offices are determined by the Director of
Customs. This determination must be affixed to each Customs Office.
Article 5.-
All imported and exported goods are subject to the provisions of this law.
Goods entering or leaving the customs territory are subject, as applicable, to
import duties and taxes or export duties and taxes as specified in the Customs Tariff. The establishment and application of the Customs Tariff shall be prescribed by Anukret.
In matters concerning the national interest, including emergencies, the Royal
Government may order the total or partial suspension of duties and taxes on goods essential to the needs of the population, or suspend the import or export of certain goods.