Reference Regulations

  • Prakas No 387 MEF dated on 22 May 2008 on the determination of customs valuation of imported goods

Definition of Customs Value

The customs value of the imported goods is the transactional value, which is the price actually paid or payable for the goods when sold for export to Cambodia. The declaration of the customs value of the imported goods on SAD shall be complied with point B of Article 18 of the Law on Customs and Prakas No. 387MEF dated 22 May 2008 on the determination of customs value of imported goods. The customs value is declared in Riel currency (Article 23 of Law on Customs). The method to calculate the customs valuation is simply described in the brochure titled “the Determination of Customs Value” which is available at the GDCE.

The Decentralization of Customs Valuation

The decentralization of customs valuation aims at giving more facilitation for import and export through the reduction of time and cost related to customs declaration. Until July 2015, the customs valuation is decentralized to local customs and excise units at the border of Cambodia except Sihanouk Ville port customs and excise branch and Phnom Penh international port. In this regards, for the importation through every customs checkpoints except both ports mentioned above, traders can directly go to those local customs and excise units for the verification of customs value except the importation of some high-risk goods such as used goods, all types of vehicles, telecommunication equipment, petroleum or gaming equipment, which is subject to customs valuation at the headquarters (Department of Planning, Technique and International Affairs). The GDCE has been examining the possibility of expanding decentralization of customs valuation to all local customs around the country in the future.

The Procedures for Customs Valuation

Place for customs valuation

  • Customs valuation units at branches and local customs and excise offices (within decentralization framework)
  • Department of planning, technique and international affairs of the GDCE

Submission of documents for customs valuation

To submit the imported-exported documents to competent customs and excise officers for the customs valuation, traders needs to fill in the customs valuation form along with supporting documents as followings:

  • 3 copies of commercial invoice, packing list and bill of lading
  • VAT certificate, patent, authorized letter, national ID or passport of owner or representative
  • Permission letter (if required)

In some cases, competent customs officers may require relevant traders to provide additional supporting documents such as:

  • Sale contract, purchase order, telegraph transfer (TT), public price chart and other documents related to transaction or payment
  • Documents which indicate the identity or detail specification of products

The correct documents are:

  • Correctly fill in all the required columns
  • There is no irregularity or erasure
  • Stamp duplicated documents with the company stamp of goods owner etc.

Authorized person to propose customs valuation

  • Company owner of the imported goods or
  • Staff of importing company, who is authorized by company owner (with the attachment of staff ID card of the importing company)
  • Legal person or individual who is authorized as customs broker

Time for customs valuation:

If all documents are sufficient and correct, the verification and decision of customs valuation will be done within 1 to 2 working days. In case that the verification cannot be completed with any reasons, the competent customs and excise officer will initial the relevant documents, confirming the reasons for late decision making.

Appeal mechanism of customs valuation:

Any individual who is not satisfied with the decision by competent customs officers regarding the customs valuation can make a written complaint to the GDCE according to article 24 of Law on Customs.

Communication methods:

In case there is any inquiry regarding the calculation method or procedures for customs valuation, the stakeholders can ask for information at the department of planning, technique and international affairs of the GDCE.