- Prakas No. 002 MEF dated on 04th January 2013 on Implementation of Advance Ruling on Tariff Classification, Customs Valuation and Origin of the Goods.
- Instruction No 345 GDCE dated on 03rd April 2013, Instruction on Implementation of Advance Ruling on Tariff Classification.
- Instruction No 346 GDCE dated on 03rd April 2013, Instruction on Implementation of Advance Ruling on Customs Valuation.
- Instruction No 2175 GDCE dated on 19th November 2014, Instruction on Implementation of Advance Ruling on Origin of the Goods
Advance Ruling was established and put into implementation in Cambodia on the 4th January 2013 in order to enhance trade facilitation and to ensure the accuracy of completion of customs declaration (SAD) according to the provision of Customs Law.
Advance ruling is a written statement issued by the GDCE to a person upon his/her written request on (1) the tariff classification, (2) the interpretation and application of the Law and regulations relating to the customs valuation, or (3) the origin of the goods to be imported. The advance rulings are binding on the Customs from the effective date of the ruling.
Who can Request an Advance Ruling (Applicant)
- an importer,
- a producer of the goods in question,
- or an authorized person to account for the imported goods in question.
Offices in Charge of Advance Rulings
Two offices of Department of Planning, Technique and International Affairs of the GDCE are in charge of advance rulings:
- Tariff classification and origin of the goods: Office of Planning and Policy
- Customs Value: Office of Customs Technique
How to Request an Advance Ruling
In order to request an advance ruling, the applicant must have knowledge of the raised issues and complete all the information of advance ruling application form in Khmer or English, inclusive of signature. Request Forms of Advance Ruling are as below:
- AR-TC Form 1 for Tariff Classification
- AR-CV Form 1 for Customs Valuation
- AR-OG Form 1 for determination of Origin of Goods.
An advance ruling request is restricted to individual goods (one HS code), or individual import transaction. The applicant must deliver the request with necessary documents, in person, to the office in charge. In case, the applicant is an authorized person, the authorization letter must be submitted.
Additional Information and documents required:
- A certified copy of the document on the identification of the requesting company and the applicant such as VAT Registration Certificate, Annual Patent, ID card, or passport, etc.
- A sample of goods with other supporting documents indicating specification of the goods in question such as catalogue, production formula, usage, composition of goods, production process, etc.
- Buy-and-Sell documents and reference of import transaction, for the goods in question, such as purchase order, a sale contract, a pro forma invoice or a letter of credit (L/C), etc.
Processing of Requests for an Advance Ruling
The GDCE will write the applicant an advance ruling with a full explanation of the reasons for the ruling on tariff classification and origin of the goods within 30 working days, and the ruling on customs valuation within 90 working days, from the receipt of all necessary information. If all necessary information is not received with the application, additional information will be requested by a notice and the time standard of 30 working days does not include the waiting period for the additional information. In this regard, applicant will be given a period of 30 working days from the date of the notice (or such longer period as the notice may provide) to supply additional information or to fulfill other requirements. If there is no response to the notice within the time allotted, the advance ruling request will be closed administratively and considered withdrawn.
Situations in which Advance Rulings will not be issued:
- when the request is hypothetical in nature;
- where the applicant fails to provide sufficient information/documentation to enable the GDCE to make a decision regarding tariff classification, customs valuation and origin of the goods in question;
- where the goods in question, of the import transaction or similar transactions, are the subject of the objection or appeal as stated in Article 24 of the Law on Customs;
- where a dispute is arising or is more likely to arise among the parties concerned in relation to the tariff classification, the import transaction, and the origin of the goods in question;
- where the goods in question is subject to SAD examination;
- where the request relates to importation that have already occurred;
- where the goods of the import transaction in question is subject to the full exemption of duties or taxes;
- where the import transaction in question and similar transactions are under Post-Clearance Audit process as stated in Article 57 of the Law on Customs;
- where the request needs the interpretation of the provisions of laws and/or regulations other than the provisions of the law and regulations relating to customs valuation;
- where the import transaction in question is or could be in breach of laws and/or regulations;
- where the import transaction in question is too irrational to be deemed as a normal business practice (e.g. an import transaction under which the prices of the goods are always below their costs of production);
- where the request covers only a part of the import transaction in question;
- where the fact situation of the import transaction have to be verified through field audit and enquiries to other parties concerned.
Validity of Advance Ruling
Advance rulings are in effect for three (3) years from the date of issuance. However, they cease to be valid when the material facts and circumstances surrounding the importation of goods in question are different from ones of actual importation; when the advance ruling is affected by an amendment in the law and/or regulations; when the GDCE issues a modification or revocation of the advance ruling to the applicant; or when the ruling is revised as a result of a review.
In order to benefit from advance ruling at the time of importation, importers shall attach a copy of the advance ruling with the SAD.
How to Request for Review of an Advance Ruling
To dispute an advance ruling, the applicant, in person, is required to file a request for review, to the office in charge, within 45 working days after the date of the disputed advance ruling. Request Forms for Review of an advance ruling consist of:
- AR-TC Form 4 for Advance Ruling on Tariff Classification
- AR-CV Form 4 for Advance Ruling on Customs Valuation
- AR-OG Form 4 for Origin of the goods
The applicant must complete and sign the Request Form, in Khmer or English, along with a copy of the disputed advance ruling and written arguments to support the dispute.
The request will be processed for review regarding to the procedure as stipulated in Paragraph 1 of “Processing of Requests for an Advance Ruling”. After the review and evaluation, the Office in charge will provide the decision of the review which will replace the disputed advance ruling. (Please see the illustrations of the Processing of Requests for an Advance Ruling on Tariff Classification, Customs Valuation and Origin of the goods in question.)
Publication of Rulings
In order to ensure predictability, advance rulings may be published in some manners (e.g., on the Internet: http://customs.gov.kh / advance ruling decisions) with certain information that would not directly identify the applicant and the parties of the import transaction in question. The applicant must advise the GDCE of any confidential information contained in a request for an advance ruling or in a request for the review of an advance ruling to ensure that this information is not published.