1.How customs declaration must fulfill?

Customs Declarant, also known as Single Administrative Document, is a unified document used

for all customs clearance procedures, import, export and custom storeroom, etc. Filling SAD

must be in accordance with Prakas No. 3447 MEF dated on 26th December 2007 on regulation

and procedure of customs declaration (SAD).

2.How taxes and fare are calculated?

Taxes and Tariff on imported and exported goods are calculated with the following equation:

a) General goods

Calculation of taxes and tariff is a orderly process. First step is to calculate Import

Taxes (COP), then Special Tariff (SOP) (if available) and VOP.

– Import Taxes (COP) = Customs Value x Import Tax Rate

– Special Tariff (SOP) = (Customs Value + import Tax) x Special Tariff Rate

– VOP = (Customs Value + Import Tax) x 10% (For any non-taxable goods)

Or VOP = (Customs Value + Import Tax + Special Tariif) x 10% (For general


taxable goods)

Custom Value. What is the Total Amount of Taxes?

calculation is as follow:

Total Duties and Taxes = Import Taxes (COP) + VOP (For special nontaxable goods)

Or Total Duties and Taxes = Import Taxes (COP) + Special Tariff (SOP) + VOP (For special

Example: Company A imports 20 cases of beer which equals to 4,000,000 Riels of

Solution: The import of beer has COP of 35%, SOP of 25% and VOP of 10%. The

– Import Taxes (COP) = 4,000,000 x 35% = 1,400,000 Riels

– Special Tariff (SOP) = (4,000,000 + 1,400,000) x 25% = 1,350,000 Riels

– VOP = (4,000,000 + 1,400,000 + 1,350,000) x 10% = 675,000 Riels

– Total Duties and Taxes = 1,400,000 + 1,350,000 + 675,000 = 3,425,000 Riels

3.What is Unclaimed Goods?

Unclaimed Goods are:

– Any goods stored in customs inventory overdue exceeded the timeframes

provided in customs regulation on Temporary Storage or Customs Bonded


– Goods sent by post which have been refused by the receiver, or the addressee

cannot be found, and the goods cannot be returned to the sender.

– Goods sent by post which have been refused by the receiver, or the addressee

cannot be found, and the goods cannot be returned to the sender.

4.What is the application of Guarantee of payment of duties and taxes?

In accordance with Clause 41 of Prakas 112 dated on 15th February 2008 on customs law,

guarantee can be in form of:

– Cash or cheque certified by a bank,

– Bond or security provided by an approved surety i.e. a bank, insurance

company, or a government institution, and other forms of security that are

approved by the Director of Customs.

Guarantee of payment of duties and taxes shall be incurred under these circumstances:

– The clearance of goods from customs control before payment of duty and taxes;

– The movement of goods within or through the customs territory under the

transit regime;

– Authorized customs brokers, operators of bonded warehouses, operators of

– temporary storage facilities;

– Temporary import and export of goods;

– Release of goods pending the decision on appeal, release of temporarily seized

goods; or other circumstances as may be required by customs

5.How to use Transportation Document?

Transportation document is used in the following cases:

– For only imported goods which have completed clearance procedure, but

transportation cannot be done in one trip due to immense quantity or other

appropriate reasons.

– For any goods which can be transported in one trip for the reason that

transportation document and copied version of tax invoice containing

perspicuous inventory clearance information as well as verified identification

are brought along in any mean of transportation.

– For any kind of legal transportation with proper tax invoice, license plate issued

by Ministry of Public Works and Transport or license plate issued by General

Department of Customs and Excise. Any other cases besides this, prior approval

from General Department of Customs and Excise is needed.

– Transportation Document accompanied the described transportation above

must have confirmation note of “Seen Through” from some of Customs and

Excise Units stationed along its transportation route.

6.What are the features of containers that are authorized for goods transportation?

Authorized container must have the following characteristics:

– Having sealable or rigid space and can be stamped on multiple times.

– Specially constructed for ease of one-time or multiple times transportations

without transferring goods to another container.

– Specially constructed for ease of managing, loading especially during switching

to other means of transportation.

– Verified container standard must have dimension of 20 ft. x 40 ft. x 45 ft.

7.What kind of goods that are not permitted to pass through Customs transit regime temporarily?

Goods that are not permitted to pass through Customs transit regime temporarily are:

– Any kind of goods that are prohibited and restricted from export and import in

accordance with Sub-decree 209 dated on 31st December 2007.

– Other goods which post high threats to social stability; the goods include armor,

weaponry, drug and other hazardous goods.

– Any kind of goods which are prohibited and restricted according to international

treaty and United Nation Charter include animals, plants, parts/organs of

endangered animals or plants as well as antique or nuclear element.

8.What are the procedures of transporting the final products of garment industry (QIP) to Export Customs Clearance Office?

Procedures of transporting the final products of garment industry (QIP) to Export Customs

Clearance Office is as follow:

– Transportation of final product from garment industry to customs clearance

office must have any letter from bearing factory (invoice, warehouse token,

transportation letter, etc.) and have clear specification, quantity of the product,

its route, place of departure, destination and specific date for any

unprecedented verification by authorized customs officers.

– Bearing factory must be held responsible for any active provision if found any

kind of fraudulent acts and deception as which customs delinquency is


9.Which are inland border checkpoints that permit third-country containers imported from neighbor countries to pass through Transit Regime into Cambodia?

– Bavet, Svay Reang Province International Checkpoint

– Trapang Plong, Kampong Cham Province (currently known as Tbong Khmum

Province) International Checkpoint

– Trapang Sre, Kratie Province International Checkpoint

– Poi Pet, Banteay Meanchey Province International Checkpoint

– Chamyeam, Koh Kong Province International Checkpoint

– Duong, Battambong Province International Checkpoint (temporary)

– Trapang Kreal, Steoung Treng Province International Checkpoint (temporary)

10.How to file complaint against customs confiscation record?

Penalized individuals can file a complaint to GDCE in written letter regarding confiscation of

goods or obstructed transportation within thirty (30) days after announcement or confiscation

by stating reasons of complaint and deposit guarantee of duties and taxes payment. Complaint

letter shall have the following information:

– Name, address, signature of the complaint upholder.

– Details of customs confiscation record or temporary confiscation record

including copied version of the records themselves.

– Statement of complaint reasons.

If General Department of Customs and Excise fails to settle the complaint, the upholder can

further file complaint to competent authorities or competent juridical body on any decision of

General Director of Customs and Excise. This complaint can be made after thirty (30) days of

receiving settlement from General Director of Customs and Excise.