- Prakas No. 618 MEF.PR.CE dated 24 July 2009 on Customs Offense Mediation
- Prakas No. 570 MEF.PR dated 19 August 2010 on Complaining Procedures against Customs Record.
Customs is authorized to reach settlement with individuals prosecuted for customs offenses based on the article 77 of Law on Customs. The right of settlement applies only to monetary fines.
The Right of Customs to compromise the settlement of Customs Offense
- Chief of customs and excise offices has the right to compromise the settlement of all customs offenses related to the goods valued not over 1,500,000.00 Riels.
- Branch managers or directors of customs and excise departments have the right to compromise the settlement all customs offenses related to the goods valued not over 4,000,000.00 Riels.
- The GDCE has right to compromise the settlement all customs offenses.
Procedures to Compromise the settlement of Customs Offense
- Within the period of 30 days from the date of customs offense record or other customs record, related person have to come to settle customs offense if they do not want to go to competent court. The right of settlement and date shall be stated in the customs offense record or other record. If the official ruling on the settlement of customs offense cannot be made within the period of 90 days from the date of customs offense record or other record, customs shall send the case to competent court.
- The relevant individuals have to follow the restrictions and conditions of the official ruling on the settlement of customs offense including the payment of duties, taxes and penalties and other obligations stated in the decision within 90 days from the date of the decision. If the relevant individuals fail to follow the restrictions and conditions of the decision during this limited time, the goods are considered to be unclaimed goods based on the article 54 and 55 of Law on Customs.
Complaining Procedures against Customs Record
- Any person implicated in a Customs offence can appeal in writing to the GDCE within 30 days after receiving the notification of the punishment or detention by providing the reasons of appeal and depositing security in accordance with the article 41 of Law on Customs.
- The GDCE shall issue the written decision within 60 days from the date of receiving the appeal application. Otherwise, the appeal is considered to be agreeable.
- The appeal can be lodged at customs units including (1) Offices issuing offence records or penalty (2) Related customs and excise branches (3) Office of legal affairs and public relation (4) Secretariat of the GDCE. After receiving the complaint, the relevant customs units have to send the appeal to the GDCE without delay.
- The appeal shall have information such as (1) name, address and signature of the person concerned (2) The details of customs offense record or temporarily detention record including the copy of those records and (3) The description of the reasons for appeal.
- Temporarily detained goods such as transportation, documents and other detained objects not required as evidence, which are not subject to any restriction can be given to the owner after security is provided.
- If the GDCE does not agree with the appeal, the person concerned has right to appeal to the competent institutions including competent court against the decision of the GDCE. The complaint has to be done within 30 days after receiving the decision of the GDCE.