• Role:
    • Expert semi-armed organization
    • Responsible for any legal action pertaining to duty levied by the government on any imported and exported goods.
  • Responsibility:
    • Manage, control and levying taxes and fare on any imported and exported goods
    • Curb and prevent any kind of act regarding customs wrongdoings
    • facilitate international trade

Subordinating Department:

  • Secretariat
    • Research, examine, study, report and regularly give advices on important issues to Director General of GDCE;
    • Prepare, compile and maintain necessary documents of Director General of GDCE;
    • Examine all documents; draft of requests, files or other opinions before submitting to the management of GDCE for approval;
    • Prepare and manage internal audit on Customs and Excise Units and perform other missions determined by Director General of GDCE.
  • Department of Administration and Management
    • Prepare, manage customs officers’ issues including statistics, compliance, change or transferal of position, promotion, admiration or punishment, and set up policy relating to salary cadre, supporting fees and other leave fees;
    • Prepare and organize training for customs officers and as well as officers of relevant ministries and private sectors if necessary;
    • Manage the reception and delivery of official documents;
    • In charge of other administration tasks including producing report, evaluating work efficiency and issuing nomination and mission letters;
    • Control statistics of the use of weapons in the unit;
    • Manage duties of GDCE related to finance and accounting issues, participate in determining and examining plan on revenues-expenses and other payments, manage the demands, purchases, distribution and maintenance of equipment and tools and other properties of GDCE;
    • Perform other duties determined by the Ministry of Economy and Finance.
  • Department of Planning, Technique and International Affairs
    • Propose reasonable policies related to tax collection procedures, revenue target, and develop master plan and action plans of Customs and Excise Units;
    • Develop, research and participate in supervising the implementation of regulations and policies related to customs tariff; customs valuation on export-import goods, evolution on rules of origin in accordance with the evolution of national economy and international trade including amendment of commodity classification, assessment on the impact of trade facilitations practices, development of methods for analysis and management of customs’ laboratories;
    • Develop and manage the implementation of the plan for development of customs information system especially automation system on customs procedures as well as gathering and maintaining export-import statistic, managing the utilization and maintenance those systems;
    • Investigate and continually amend the customs transaction value list of export-import goods, value of currency and exchange rate in accordance to actual situation as the basis for consideration and decision on work implementation of local customs units;
    • Examine and counsel on customs technical aspects especially on customs valuation, origin and commodity classification and participate in auditing on these above issues as well as settlement of other issues;
    • Perform duties as the international affairs center related to customs sector as a whole;
    • Study and analyze information related to economy and international trade by comparing with data of customs administration of regional and global trading partner countries;
    • Cooperate with World Customs Organization, other customs administrations and other organizations which involve in customs sector;
    • Coordinate and cooperate with relevant units of ministries, government institutions under the framework of economic cooperation and international trade;
    • Participate in supervising and evaluating efficiency of customs operations;
    • Perform other duties determined by the Ministry of Economy and Finance.
  • Department of Prevention and Suppression
    • Cooperate in developing policies for investigation and suppression of all kinds of smuggling activities, tax evasion and other violations within customs territory;
    • Appoint intelligent network and special forces for prevention and suppression of all customs frauds and other violations;
    • Store goods under temporarily detention waiting for final decisions from competent organizations and manage those goods according to specific purpose;
    • Nominate operation team for investigation and suppression of smuggling activities by taking action on major targets throughout the country according to the instruction of Director General of GDCE;
    • Serve as the center for cooperation, management, collection and compilation of all information related to goods, individual, transportation mean and all kind of violation tricks from the local and international sources and analyzing and assessing the risk of these information to be used for suppression of tax evasion and smuggling and other kinds of violations against other competent institutions of Cambodia and foreign counterparts;
    • Perform other duties determined by the Ministry of Economy and Finance.
  • Department of Legal Affairs; Audit and Public Relation
    • Investigate and counsel on the establishment of customs regulations and other regulations related to customs operations;
    • Examine the implementation of customs regulations and other regulations related to customs operations and amendment of customs regulations;
    • Control and participate in examining the request for establishment of customs bonded warehouse, free zone, customs broker services and similar businesses and investigate the premise of the businesses and services in compliance with provision of laws and contracts in force;
    • Coordinate customs abuses and other disputes by providing opinions in order to provide ruling on customs violations and submit to Director General of GDCE for verification and decision in accordance with provisions of law on customs;
    • Examine and assess, on behalf of public relation unit of GDCE, the complaints from private sector in order to balance between efficiency of implantation of laws and regulations in force and facilitation of international trade;
    • Establish and examine the implementation of risk management plan in order to determine high risk target;
    • Collect, analyze, assess and control information and data from different sources and put into trader credibility management system and risk selectivity criteria management system;
    • Supervise the implementation of inter institutional agreement with other government agents in accordance with trade facilitation through risk management policy;
    • Develop plan and organize the audit on high risk business premises determined by GDCE;
    • Perform other duties determined by the Ministry of Economy and Finance.
  • Department of Customs Procedures
    • Participate in policy preparation for managing investment activities and import-export activities done by non-governmental organizations, embassies, government institutions and other persons with preferential Customs procedures;
    • Examine and manage the issuance of import-export permit with preferential Customs procedures determined by the GDCE and investigate and control the consumption of materials and all kinds of exempted goods under specified purposes;
    • Arrange post clearance audit on Customs declaration and attached documents. Make conclusion and take a proper measure if necessary;
    • Perform other duties determined by the Ministry of Economy and Finance.
    • Department of Customs Procedures leads by a director and have some deputy-directors as assistant.
  • Department of Excise
    • Propose the duty and tax policy, managing production, importation- exportation, distribution and storage of petroleum products and products subject special taxes determined by the Ministry of Economy and Finance;
    • Set up master plan and action plan for development of excise sector and trade facilitation through each Customs regime of Customs and Excise administration;
    • Manage, control import-export clearance, the collection of duties and taxes, distribution, transportation, movement and storage of petroleum products throughout the country including warehouses or business premises;
    • Manage process of the business premises producing goods bearing special taxes, duty-free shops, postal package clearance determined by the Ministry of Economy and Finance and as well as cooperate with other competent institutions in order to investigate and suppress Customs frauds related to these business operations;
    • Perform other duties determined by the Ministry of Economy and Finance.
    • Department of Excise leads by a director and have some deputy-directors as assistant.
  • Department of Free Zone Management
    • Participate in policy preparation for managing the functioning of free zones in the Kingdom of Cambodia especially all Special Economic Zones in accordance with existing laws and regulations, internationally best practices and Kyoto Convention on the Simplification and Harmonization of Customs Procedures in order to assure the smoothness and quickness of the import-export clearance of goods out of and into the zones;
    • Participate with Cambodian Special Economic Zones Board in examining request for import of equipment, materials and other goods for construction of infrastructure of zone developer;
    • Coordinate for effective participation of competent Customs officers to work permanently with Special Economic Zone Administration in examining and approving on the spot the incentives on import of production equipment, construction materials and other production inputs of investor in the zone;
    • Manage, examine and verify the compliance in implementing duties and tasks of the zone developer and investors during the construction of infrastructure and production premise, and conducting business;
    • Manage and lead directly on the Customs and excise offices to Free Zone or to Special Economic Zone;
    • Perform other duties determined by the Ministry of Economy and Finance.
    • Department of Free Zone Management leads by a director and have some deputy-directors as assistant.