- Law on Customs declared by Reach Kram No. NS.RKM.0707.017 dated on 20 July 2007
- Prakas No. 114 MEF dated February 15, 2008 on Determination of Exempted Goods
- Prakas No. 105. MEF dated 15 February 2008 on Management of Goods Exempted from Duties and Taxes
Determination of Goods that Exempt Duties and Taxes
In accordance with the provisions of Article 26 of the Law on Customs, the exemption from customs import duties and taxes are granted for certain goods and to certain qualified importers. The following goods are exempted from customs duties and taxes:
- Goods imported by foreign diplomatic or consular missions, international organizations and agencies of technical cooperation of other governments, to use in the exercise of their official function with the attachment of the certification from the Head of Mission, and the Ministry of Foreign Affairs and International Cooperation;
- Goods imported for the personal use of the official personnel of missions and organizations as stated in sub-paragraph (a). The implementation of this sub-paragraph and sub-paragraph (a) shall be based on existing international law and the principle of reciprocity between governments concerned;
- Goods originating in Cambodia or goods that have previously been taxed which are outside the customs territory and re-import with no value added;
- Goods exempted from customs import duties and taxes under the provisions of other laws and regulations of the Kingdom of Cambodia;
- Goods donated for charity; goods for research and scientific purposes, samples and goods for exhibition with no commercial value; coffins containing human remains;
- Goods up to a certain value or quantity imported by passengers, crews of conveyances and border crossers as determined by the Director of Customs;
- Goods in transit or being transshipped through the customs territory;
- Household goods, personal effects and belongings excluding motorized vehicles, imported by persons changing residence to Cambodia in quantities determined by the Director of Customs;
- Industrial equipment, and products needed for the operation and maintenance of such equipment, that is used on the continental shelf for the exploration and extraction of hydrocarbons and other mineral and organic substances as approved by the Minister of Economy and Finance;
- Other goods approved by the Minister of Economy and Finance.
Person imported goods under the above paragraphs must provide documentary evidence to the customs administration that the goods are qualified for exemption of duties and taxes.
Organizations and persons wishing to apply for exemption of duties and taxes on goods under paragraphs (a) and (b) above must first obtain authorization from the Ministry of Foreign Affairs and International Cooperation, in accordance with existing procedures.
Person wishing to import goods under the provisions of the Law on Investment of the Kingdom of Cambodia must follow the existing procedures and related regulations.
In accordance with the provisions of Article 27 of the Law on Customs, partial exemption of import duties and taxes is granted for certain goods and to certain qualified importers. The following goods are partially exempted from customs import duties and taxes:
- Goods partially exempted from customs import duties and taxes under the provisions of any existing law;
- Seeds and breeding animals for agriculture;
- Goods expected to undergo repair, processing or testing;
- Goods re-imported in the same state;
- Goods imported by the Government for public purposes and goods imported in the form of temporary admission;
- Other goods determined by the Minister of Economy and Finance.
Persons who import goods in accordance with this provision shall provide documentary evidence to customs to prove that the goods are qualified for the partial exemption of duties and taxes.
Management of Goods with Exemption of Duties and Taxes
Goods imported with exemption of import duties and taxes under subparagraph (a) of the first paragraph of Article 26 of Law on Customs for or by foreign diplomatic or consular missions, international organizations and agencies of technical co-operation of other governments, for using in the exercise of their official functions and their personnel uses shall be exported after completion of their missions.
Such goods and others stated under the provisions of the first paragraph of Article 26 of Law on Customs are not allowed to sell, transfer, divert to other non-authorized uses, or disposed of without the prior authorization from the customs authorities.
Organizations or persons, who wish to sell, transfer, divert to other non-authorized uses, or dispose of goods imported with fully or partially exempt from import duties and taxes shall request for prior permission from customs administration in accordance with following procedures:
- Shall apply for customs permit to customs administration by clearly indicating of how destinations or ownership of goods have been changed. A copy of this request shall be sent to the Ministry of Foreign Affairs and International Cooperation, or to the Cambodian Development Council (CDC) for the goods imported under the provisions of the first paragraph, Praka 1 of the Prakas No. 105 MEF dated 15 February 2008 on Management of Goods exempted from duties and taxes.
- The request shall be attached with list of goods and import documents as well as other relevant documents. The goods are not allowed to sell, transfer, or divert prior to permission from customs administration.
- New owner is obliged to payment of duties and taxes to customs administration in accordance with customs procedures in force. Goods shall not be transferred to new owners without prior authorization from the customs administration and before paying of duties and taxes or being granted another exemption from the competent authorities.
- Customs shall consider the real condition and status of the goods when delivered, and possibly adjust customs value accordingly.
Goods originated in the Customs territory or imported with duties and tax paid previously or that are returning from abroad, that have not been enhanced in value, shall be allowed to be sold, transferred, diverted to uses or disposed of without prior authorization of Customs.
Organizations or persons who wish to dispose of goods imported with exemption of import duties and taxes, shall request for prior permission from Customs. The request shall be attached with items list and import documents as well as other relevant documents. Goods disposal may occur after the authorization from Customs. Customs may examine the disposal or destroying of such goods.