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Functions and Responsibilities of the General Department of Customs and Excise Offices

The administrative organization of the GDCE is divided into 4 groups: 

1-Central Offices:

2-Operational Offices in the city:

3- Provincial and Regional Customs Branches

4- Customs Check-points

Their functions and responsibilities are:

Secretary office:

  • Investigating, observing, studying, producing reports and providing recommendations on various functions to the Director of the GDCE .
  • Preparing, compiling and keeping all necessary documents in conformity with the requirements of the Director of the GDCE .
  • Fulfilling various missions as per assignment of the General Director (Special Projects).

Personnel and Administrative Office:

  • Prepare and conduct training courses on Customs Matters for Customs Officers
  • Manage the statistical data of personnel affairs and information tables on executive activities of the Customs Officers
  • Arrange replacements, recruitment, transfer and promotion or demotion of Customs Officers under the direction of the GDCE
  • Prepare salaries, incentives, bonuses and family allowance and manage social insurance policy and holidays
  • Control the issuance of appointment or assignment letters of the Customs Officers.
  • Manage a policy to commend, to give honor, to discipline, to blame or warn Customs Officers based on the various laws and regulations
  • Manage and circulate various administrative documents of the Customs and Excise Department
  • Summarize and make reports on the implementation of various activities of the GDCE
  • Manage and co-organize national and international festivities and other necessary celebrations in the GDCE
  • Control the statistics of weapon use of the department
  • Manage and monitor the work discipline observance, maintenance of order, security and safety in the entire GDCE .

Legislation and Dispute office:

  • Accept various complaints on behalf of the GDCE , and prepare documents, coordinate and resolve disputes, and provide comments to be used as criteria for the various customs offenses, then submit to the Director of the GDCE for review and approval.
  • Cooperate with relevant institutions, to research and compile laws, regulations, measures and other varieties of standards relating to the operation of the GDCE .
  • Keep files of documents and regulations in force, and advise all subordinate units under the GDCE ’s control on how to manage and maintain documents.
  • Fulfill a role as a legal representative of the GDCE in the court.
  • Monitor and manage the establishment or terminate operations of draft contracts relating to inland port affairs, customs brokers and other affairs, which are approved by the Director of the GDCE .
  • Review and resolve all complaints from the private sector including traders and investors as a Public Relation Unit of the GDCE aiming at enforce all regulations in effect.
  • Promote and facilitate international trade, in particular helping to resolve and reduce various barriers that may create obstacles to delay or block clearance of goods from customs custody.

Accounting Office:

  • Preparing the plans for duties and taxes collection for the GDCE and tracing the execution of these plans.
  • Managing budgets and various legal procedures relating to the Customs accounting work.
  • Managing the duties and taxes, fines, incentive reward and debts collected from imported and exported goods, and managing salary and other existing incomes.
  • Formulating and accepting spending requests and planning budget expenditures of the unit.
  • Distributing means, materials and equipment for the operation of the GDCE .
  • Maintaining movable and immovable assets, stock of materials, inventories of the building utilization and preparing reparation work.
  • Tracing and keeping special accounts.
  • Handling all accounting books and deposit slips.
  • Publishing tax receipts, technical handbooks, accounting books, administrative documents, stamps and other documents relating to the collection of the duties and taxes.
  • Projecting annual budget expenditure, making reports on monthly incomes and monthly expenses and making the audit report of the annual incomes and annual expenses of the GDCE .

Audit Office:

  • Preparing, investigating and submitting reports on implementation of various laws, regulations, standards and other guidelines as well as varieties of treaties relating to the customs area to the Director of the GDCE .
  • Conducting audits of the execution of all subordinate units in conformity with audit principles and regulations.
  • Studying and analyzing problems pertaining to the financial management and rectifying the work objectives.
  • Establishing an appropriate plan to regularly rectify the financial management.
  • Conducting Post Clearance Audit on customs documents related to import and export, and preparing reports and recommending measures to the Director of the GDCE for approval.

Customs Export Office:

  • Assigning surveillance and inspection teams for the operation management, monitoring and collecting taxes on goods to be exported by investment companies whose business is based in Phnom Penh City, Kampong Speu and Kandal Provinces.
  • Managing and inspecting customs clearance and endorsing customs declaration for all goods to be exported as mentioned above at various warehouses as requested by individual investor and collecting export tax where applicable.
  • Maintaining the statistics of exported goods by land, sea and air and reporting to the GDCE .
  • Managing human resources and executive activities of all subordinate officers.

International Affairs Office:

  • Establishing the GDCE strategies and vision under the context of trade liberalization and economic integration.
  • Formulating customs positions in regional and world fora as well as strengthening bilateral relations with customs administrations of other countries.
  • Following up on GDCE obligations and commitments relating to multilateral and bilateral agreements.
  • Assessing, evaluating and recommending on various impacts of implementation of multilateral and bilateral agreements, particularly relating to customs duties revenue.
  • Coordinating and cooperating with various institutions of the government within the framework of international trade and economic cooperation.

Statistics and Information Systems Office:

  • Setting up strategies and vision for GDCE to use Information Technology in the Customs administration.
  • Managing the registration, collections and maintenance of statistics data of the imports and exports.
  • Networking computers in the GDCE as well as managing the usage and maintenance this networking.
  • Coordinating and working closely with various institutions of the government on the area of information technology to serve international trade.
  • Accumulating and disseminating information relating to customs and excise operations to trade and clients by using all means including electronic means.
  • Collaborating with regional and international organizations as well as with the customs administrations of other countries to exchange information, utilization and development of information technology.

Excise Office:

  • Managing, monitoring and collecting duties and taxes on the import of petroleum products.
  • Managing the import customs clearance and movement of petroleum product stock through out the country including warehouses or business locations as determined by the MEF.
  • Cooperating with relevant authorities to investigate and suppress customs offenses on petroleum products.
  • Managing all duty-free shops through out the country
  • Managing the customs seals and conducting work in the excise area.

Investigating and Anti-smuggling Office:

  • Taking measures to investigate and suppress all kinds of smuggling activities thoughout Cambodia.
  • Assigning secret agents and special force to suppress all customs offenses and smuggling activities, preventing all subversive actions against the national economy.
  • Producing record books and detention record if necessary upon each operation.
  • Keeping any temporary detained goods while waiting for the final decision from various competent authorities.
  • Assigning operation teams to investigate and suppress smuggling activities, and taking action in accordance with target objectives around the country in conformity with the order of the director of GDCE .
  • Gathering information and intelligence, in particular relating to the high risk target, including goods, companies, personnel, transportation means and all kinds of offense tactics from various customs stations. The collected information must be combined into a common confidential document for competent authorities to use in suppressing smuggling activities for all over the country.
  • Developing of a risk management system based on collected information and intelligence.

Customs and Excise Post Office:

  • Operating the customs clearance of postal packages and imported and exported goods.
  • Enforcing various laws and regulations relating to the monitoring and collection of duties and taxes of goods to be imported and exported.
  • Taking measures to investigate and suppress all kinds of smuggling activities and other customs offenses in the areas under its responsibilities.
  • Reviewing tax receipts of vehicles and motorbikes before issuing the approval to be used to obtain the number plates.
  • Managing human resources and executive activities of all subordinated officers.

Phnom Penh International Airport Office:

  • Implementing the policies pertaining to the international trade by enforcing all laws and regulations relating to the inspection and collection of duties and taxes on goods to be imported and exported.
  • Assigning the inspection, tracing and managing of all kinds of goods to be exported and imported, including passengers’ personal belongings, currencies, precious metals, precious stones, national heritages and mail or postal packages.
  • Operating the customs clearance of all airplanes for entering and exiting though Phnom Penh International Airport.
  • Taking measures to investigate, prevent and suppress all smugglings, drug trafficking and prohibited goods.
  • Managing human resources and executive activities of all subordinate officers.

Customs Dry Port Office:

  • Managing and controlling all subordinate customs checkpoints in charge of each Dry Port in conformity with the ministerial decision 1214 dated December 30, 1999.
  • Implementing all policies pertaining to the international trade by enforcing various laws and regulations relating to the control and collection of duties and taxes on imported and exported goods.
  • Collecting data on imported and exported goods according to each customs regime for all categories of imported goods through each of subordinated Dry Port branches.
  • Taking measures to investigate, prevent and suppress smuggling activities around the various Dry Port areas.
  • Managing human resources and executive activities of all subordinate officers.

Municipal and Provincial Customs Branches

  • Manage, in accordance with the administrative ranking positions and technical standards, all customs checkpoints which are under its control.
  • Implement policies pertaining to the international trade by enforcing the various laws and regulations relating to the inspection and collection of duties and taxes on imported and exported goods including passengers’ personal belongings, currencies, precious metals, precious stones, national heritages and transportation means.
  • Assign anti-smuggling mobile forces in each region to investigate, prevent and suppress all kinds of smuggling activities in geographical areas of each province and city or as determined by the GDCE . This affair has to be carried out by close cooperation with the investigating and anti-smuggling office as well as various relevant authorities.
  • Manage human resources and executives activities of all subordinate officers.

Customs Checkpoints:

  • Carry out the collection of all duties and taxes in accordance with the various laws adn regulations on imported and exported goods.
  • Investigate, prevent and suppress all customs offenses, in particular combating against all kinds of smuggling activities in geographical areas under its control as determined by the GDCE .
  • Make the customs clearance and directly control all documents relating to imported and exported goods at its entry points based on the laws and regulations in effect.
  • Gather data on imports and exports.
  • Regularly manage human resources and executive activities of subordinate officers.

 

 

 

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