�ation Religion King
Ministry of Economy and Finance
Phnom Penh, 22 May 2008
PRAKAS on Post Clearance Audit by Customs and Excise Department
Having Seen the Constitution of the Kingdom of Cambodia; Having Seen Reach Kram No NS/RKT/0704/124 dated 15 July 2004 on the Appointment of the Royal Government; Having Seen Reach Kram No 02/NS /94 dated 20 July 1994 promulgating the Law on the Establishment and Organization of the Council of Minister; No
Having Seen Reach Kram 02/NS/RKM/0196/18 Dated 24 January 1996 promulgating the Law on the Establishment of the Ministry of Economy and Finance;
No
Having Seen Reach Kram NS/RKM/0707/017 dated 20 July 2007 promulgating the Law on Customs; No
Having Seen Anukret 04 ANKR.BK dated 20 January 2000 on the Establishment and Organization of the Ministry of Economy and Finance; Pursuant to the priority task of the Ministry of Economy and Finance
Post Clearance Audit by Customs and Excise Department is implemented in accordance with the provisions of Article 18, Article 52 and Article 57 of the Law on Customs and other relevant laws and regulations of the Kingdom of Cambodia.
Praka 2.
Post Clearance Audit by Customs and Excise Department is an audit, investigation, inspection or control carried out in a systematic manner by competent through the examination of the relevant documents, books, records, and other business information systems that are kept in accordance with the provision of the Prakas on the Management of Documents, Books, Records and Other Information on Imports and Exports in the above reference by persons as described in Praka 6 of this Prakas.
The objective of Post Clearance Audit by Customs and Excise Department is to assure that persons described in Praka 6 of this Prakas are fully complying with the Law on Customs and all other relevant laws and regulations of the Kingdom of Cambodia. This objective may also involve ensuring that:
All importation and exportation are properly declared to Customs;
To verify accuracy and authenticity of customs declarations.
The import and export and control of all goods under the prohibitions and restrictions list are in compliance with existing laws and regulations.
All duties and taxes relating to diversions or home consumption, of those goods are properly paid and the conditions of this decision are made in accordance with existing laws and regulations.
Declarants are complying with their obligation to retain all supporting documents for the period as set by the existing laws and regulations.
All goods under Customs Temporary Storage procedure, Customs Bonded �o. 388 MEF.CE
Senior Minister, Minister of Economy and Finance
HEREBY DECIDES Praka 1.
Praka 3.