The purposes of Law on Customs are to:
- Provide the right for the administration, control and collection of duties, taxes and fees on imported and exported goods,
- Provide for the control and regulation of the movement, storage and transit of such goods,
- Promote the prevention and suppression of fraud and smuggling,
- Participate in implementing the international trade policy of the Royal Government of Cambodia,
- Promote the application of international standards and best practices regarding customs control and trade facilitation.
The Customs and Excise Department is responsible for the administration and enforcement of the provisions of this Law. The General Department operates under the direct supervision of the Ministry of Economy and Finance (Article 1).
Customs Territory and Customs Zone
The Customs Territory includes the land territory, territorial waters and airspace as well as offshore islands of the KINGDOM OF CAMBODIA. The Royal Government of Cambodia may establish Free Zones that are excluded from all or part of the customs procedures.
This Law must be applied:
- Equally throughout the customs territory;
- Equally to all persons; and
- Without any immunity or dispensation to goods imported or exported by the state or on its behalf (Article 3)
All imported and exported goods are subject to the provisions of this law. Goods entering or leaving the customs territory are subject, as applicable, to import duties and taxes or export duties and taxes as specified in the Customs Tariff. The establishment and application of the Customs Tariff shall be prescribed by Sub-Decree (Article 5).
The Royal Government may by Sub-Decree take measures to protect Cambodian producers by raising tariffs when domestic producers are injured by an increase in imports, by subsidies provided by other governments to their countries’ exports to Cambodia, or by goods that are dumped on Cambodia’s markets (Article 7).
Restriction and Prohibition
The Royal Government may by Sub-Decree prohibit or restrict, subject to conditions, the import or export of certain goods for any of the following purposes (Article 8):
- National security;
- Public order and standards of decency and morality;
- The protection of health and life of persons, animals or plants;
- The protection of national treasures of artistic, historic or archaeological value;
- The conservation of natural resources;
- The compliance with the provisions of any legislation of The Kingdom of Cambodia currently in force;
- The fulfillment of obligations under the Charter of the United Nations.
To combat smuggling and fraud, the Minister of Economy and Finance may by Prakas identify certain sensitive or highly taxed goods as specially designated goods for the purposes of this Law, and may impose additional controls and restrictions on their transport, circulation, storage and possession.