- Law on Customs declared by Reach Kram No. NS.RKM.0707.017 dated on 20 July 2007
- Prakas No. 928 MEF dated on 2 October 2008 on Temporary Importation Under the Temporary Admission
Temporary admission means the customs procedures under which certain goods can be brought into the customs territory conditionally relieved in total or in part from payment of duties and taxes. Those goods are to be imported for a specified purpose, and are to be re-exported within a specified period without having undergone any change except normal depreciation due to the use of them (Article 9 Law on Customs).
Goods to Be Authorized to Import under Temporary Admission
Importation of goods under the temporary admission may be authorized under the following cases:
- Goods for display or use at exhibitions, meetings or similar events with reasonable quantity.
- Professional equipment necessary for a technician or professional person entering Cambodia to perform a specialized task or job. The mentioned equipment does not include machineries and specialized equipment used in the manufacturing industry, packaging of goods, for exploitation of natural resources, construction or improvement of buildings, land development or similar projects.
- Containers, pallets, packages, samples and other goods, imported in connection with a commercial transaction, but which are not goods purchased or sold in any part of the commercial transaction.
- Goods imported exclusively for educational, scientific or cultural purposes, including parts for scientific equipment and educational material which is authorized to import under temporary admission.
- Goods, imported for sports purposes, which are used by tourists, athletes, business travelers for competition or demonstrations or for training within the customs territory.
- Other materials used for promoting tourism and attracting tourists to visit the country.
- Goods imported by passengers travelling across border for their own use.
- Goods imported for humanitarian purposes including laboratory and surgical equipment and goods used to relieve victims of natural disasters and similar catastrophes.
- Transport means conveying persons and goods for commercial use such as vessels, aircrafts, road vehicles, or trains which are used for international transportation whether or not for fare payment, including spare parts, accessories and equipment.
To import goods under temporary admission procedure, the following conditions shall be fulfilled.
- Has to submit a request for authorization from customs administration prior to the importation. The application must clearly state the type of goods, quantity, value, purpose, goods owner, duration of the temporary admission and date of re-exportation.
- Imported goods under temporary admission are subject to lodgment of customs declaration and security. The security could be cancelled or returned upon having the confirmation of re-exportation.
- Machineries and specialized equipment used in the manufacturing industry, packaging of goods, for exploitation of natural resources, construction or improvement of buildings, land development or similar projects may be authorized by Customs to import under temporary admission for a specified period. Obligation of duties and taxes on these goods are levied at the reduced rate of 20% of the duties and taxes according to customs tariff in force, for each year. In case the period of import under temporary admission less than one year, the obligation of duties and taxes shall be calculated for each month at the rate of two percent (2%) of the total duties and taxes of those goods.
Imported goods under temporary admission procedure shall be re-exported within one year from the date of importation. This period could be extended by customs administration if written request, with the reasonable purpose, is submitted before expiry date.