GDCE operates 24 hours a day, 7 days a week, at the airport and seaport. Cross- border station workhours are correlated with those of the neighboring country. A Sub-Decree prescribes an 8-hour workday including public holidays that can be extended overnight if needed. The other agencies are covered by this but they are not present at all times. Banking services are also not always available. Nevertheless, the Prime Minister and Director-General issued directives that Customs service be provided to the private sector if and when such requests are made.

 

SIHANOUKVILLE PORT PROCEDURES

At Sihanoukville seaport, there are 5 teams that handle reporting and control of cargo, declaration processing, transit operations, accounting and administration, i.e. the Customs Formality, Active, Warehouse, Examination, and Entrance/Exit Teams. Import procedures are as follows (GDCE Annex 5, 2003):

TOMNOP ROLORK PORT PROCEDURES

Most of cargo arrive at the Tomnop Rolork Port are small cargo boats from Thailand and Viet Nam, so cargo manifest is not required. Normally, each vessel carries shipments for numerous importers. Main imported merchandises is sugar (most of which is for re-exporting to third countries). Shipments are all under the US$ 4000,00 PSI threshold, thus SGS’s ROF is not required. Approximately eighty percent of shipments subject to duty and tax payable of less than US$ 300, therefore customs valuation is done at the local customs office and a brief-declaration is used.

DRYPORT PROCEDURES

About 15% of cargo that arrive at Sihanoukville are cleared at Dryports as follows:

(1) Importer brings invoice for certification to GDCE headquarters, attaching the PSI-ROF, packing list, Bill of Lading, VAT registration, relevant license or exemption permit, and then to the Dryport Customs Chief for verification, upon which they are sent to any of the 3 Station Chiefs. Authorization is obtained by Dryport operator from GDCE headquarters to transport the cargo to the Dryport. Four copies of the approved transit declaration are sent to Sihanoukville Customs, which registers and seals it, specifies departure time and date, and returns 3 copies to Dryport operator.

(2) Upon arrival of cargo, carrier submits manifest and bill of lading to Customs and warehouse operator. Carrier or importer posts a surety/guaranteee with Sihanoukville Customs, which may also escort the cargo or apply other controls depending on risk. It faxes information about the cargo to GDCE headquarters.

(3) Cargo is transported to the Dryport. Upon arrival, the Dryport operator submits the 3 copies of the transit declaration to Dryport Customs, which returns an endorsed copy to the carrier in order to cancel it at the entry checkpoint register. The 2 remaining copies automatically become the summary declaration.

(4) Entry declaration is registered, duties are assessed and collected at accounting.

(5) Cross-checking and physical inspection is done, after which goods are released if they match documents, or seized if not;

(6) Documents are compiled under a single registration and sent back to Dryport Chief. For seized goods, a report is written and sent to the Chief for decision.

Using risk assessment, generally only a random 10-15% of containers is physically inspected.

 FIGURE II.3: DRYPORT CARGO CLEARANCE FLOWCHART

AIRPORT PROCEDURES

At the Phnom Penh International Airport, procedures are the reverse of those at the Dryport: (1) importer submits documents, (2) assessment and payment is done, (3) Customs verifies documents, (4) entry declaration is registered; (5) documents are given to Deputy Chief and Chief.

In order to facilitate the bona fide travelers and tourists, who come into Cambodia bringing along non-dutiable, non-prohibited and non-restricted goods, the Customs Administration established the Green Lane channel for them. By passing through the Customs counter on the Green Channel, the travelers' belongings will not be checked only if they declare to the Customs that there are no dutiable, prohibited and restricted goods accompanied with them. The Green Channel can be noticed by having the panel with words "NOTHING TO DECLARE" on it.

Travelers or passengers who bring along dutiable goods have to go into the Red Channel and pay duties and tax applicable. The Red Channel is noticed by having the panel with words "GOODS TO DECLARE" on it.

Travelers or passengers bringing along dutiable, restricted and prohibited goods, and found using the Green Channel shall be imposed a penalty and/or a fine.

 Travelers and tourists may bring personal belongings in reasonable quantity. Conditions under which travelers and tourists should enjoy concession are stated in Customs Passenger Forms which are available at entry checkpoints and/or air carriers.