1. Purpose and Scope

For the purposes of enhancing the competitiveness and attracting investment in the Kingdom of Cambodia in the Special Economic Zone (SEZ), trade facilitation relating to customs procedure require separate implementation of special customs
procedure and less control mechanism than normal check points and to facilitate transportation in and out of the area. The special customs procedure is to be applied for current and future SEZ.

2. Definition

Special Economic Zone refers to the special area for the development of the economic sectors which brings together all industrial and other related activities and may include General Industrial Zones and/or Export Processing Zones. Each Special Economic Zone shall have a production area which may have a Free Trade Area, Service Area, Residential Area and Tourist Area. The procedure for establishment and management in the SEZ must be complied with existing Laws and Regulations especially Law on Investment, Fiscal Law, Customs Law and Sub-Decree on the Establishment and Management of the Special Economic Zone.

The special customs procedure for the implementation in the SEZ refers to the simplify customs formalities which competent customs officers, working permanently in each SEZ, can work persistently. The competent customs officers shall provide treatment or verify the conformity with the following provisions of point 3 of the special customs procedure for Zone Developer and Zone Investor both construction and business and production period. The duties are as follows:

- Implementing the decision of Cambodia Special Economic Zones Board to import construction materials and equipments for constructing the Zone Developer's area.

- Participating in the Special Economic Zone Administration to consider and to make in place decision of incentive imported production materials, construction equipments, production inputs by Zone Investors.

- In case of customs procedure is occasionally delayed, the competent customs officers shall facilitate for advance clearance.

- Managing controlling and verifying the compliances relating to task and duties of the Zone Developer and Investor during the construction, business, production, transportation to or from the area, Imported or Exported points and customs formalities at Entrance or Exit or in the Area.

 

Please read more on Prakas No. 734 on Special Customs Procedure in the Special Economic Zones