Skip to end of metadata
Go to start of metadata


Duties and Tax Exemption

For contact information regarding government custom authorities, please follow the link: 4.1 Cambodia Government Contact List.

Emergency Response

Passed by Cambodia’s legislature in June 2015, Cambodia’s Disaster Management Law objective is to regulate disaster management in Cambodia. The article 31 of the law precise that all duties and taxes for the activities of the management of disaster and humanitarian respond which are provided to Cambodia shall be burden by the state. 

Agreements / Conventions Description

Ratified by Country?

WCO (World Customs Organization) member

Yes, dated 03 APR 01

Annex J-5 Revised Kyoto Convention

Yes, dated 28 JUN 14

OCHA Model Agreement

No

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

No

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

The ASEAN Agreement on Disaster Management and Emergency Response (AADMER)

https://ahacentre.org/wp-content/uploads/2016/11/AADMER-DOCUMENT.pdf

Exemption Regular Regime (Non-Emergency Response)

The exemption or partial exemption of import duties and taxes are granted for certain goods and to certain qualified importers, referring to articles 26 & 27 under Chapter 4 of Customs Law, Prakas N. 105 MEF.BRK dated 15 February 2008.

The Customs Law, Article 26 states that: " goods for foreign diplomatic or consular missions, international organizations and agencies of technical co-operation of other governments, for use in the exercise of their official function and when so certified by the Head of Mission and by the Ministry of Foreign Affairs and International Cooperation".

More information can be found on the customs website in “Customs Procedures / Special Procedures Section” and for preferential treatment on duties and taxes and regional agreements please refer to Customs Website in the related section under Publication at https://customs.gov.kh

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

International NGOs (INGOs) and UN agencies are registered at the Ministry of Foreign Affair and International Cooperation (MFA/IC) with whom they sign a Memorandum of Understanding (MOU) & Plan of Operation valid for 3 years. An MOU is also signed between the organization and each ministry involved in the activities performed. These documents contain more specific binding information on duties and taxes exemptions from the Ministry of Economics and Finance.

The MOU and a master list are registered at the Council for Development of Cambodia (CDC).

Non-Governmental Organizations

Local NGOs register at the Ministry of Interior (MOI). They may benefit from duties and taxes exemption if applicable by law or if they have signed an MOU, with a line ministry involved in the activities performed, granting exemption.  https://www.ccc-cambodia.org/en/about-us/faq

Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

All imported goods whose duties and taxes are borne by the Royal Government are required to apply for Customs Permit at GDCE.

In case of donation to any government agency or ministry, a letter of the agency/ministry to GDCE is required.

If an MOU has been signed, the importers shall apply for duties & taxes exemption of each import through the Council for Development of Cambodia (CDC). Upon receiving the approval from CDC, a customs permit will be applied at the General Department of Customs & Excise (GDCE).

Documents required to apply: Application letter for duty exemption, invoice, Packing list, B/L, CDC approval and master List (if applicable).

Process to be followed (step by step or flowchart)

Procedure at the General Department of Customs and Excise

1) Enter data into customs system name “Secretariat Support System”

2) Registration at front gate (hard copy)

3) GDCE Secretariat (hard copy)

4) GDCE stamping (hard copy)

5) Enter data into customs system name “National Single Window”

6) Printing customs declaration at customs Regime Department (hard copy)

7). Enter data into customs system name “ASYCUDA”

Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Invoice

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

AWB/BL/Other Transport Documents

Original, 3 copies, applies to UN and NGOs

Original, 3 copies, applies to UN and NGOs

Original, 3 copies, applies to UN and NGOs

Original, 3 copies, applies to UN and NGOs

Original, 3 copies, applies to UN and NGOs

Original, 3 copies, applies to UN and NGOs

Donation/Non-Commercial Certificates

No

No

No

No

No

No

Packing Lists

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

Other Documents

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

Original, 1 copy, applies to UN and NGOs

Permits

-

-

Need permission from MOH

-

-

Need permission from MPTC

Additional Notes

Government of Cambodia requires to have certificate of analysis which is issued by the origin country for any importation of Red Food such as canned fish or vegetable oil, which shall be free from: 1. PARA RED 2. RHODAMINE B 3. SUDAN RED DYES (SUDAN I, II, III, and SUDAN IV)

Customs Clearance

General Information 

Customs Information

Document Requirements

The National Trade Repository (NTR) provides public access to all necessary trade information, including customs permits and duties and trade regulatory procedures and documentation requirements among others. https://www.cambodiantr.gov.kh/

Following Prakas No. 1447 MEF dated 26 December 2007, all exported or imported goods, whether or not exempt from duties and taxes must be subject to a customs declaration. The customs declaration form is a Single Administrative Document – SAD). Customs Broker/Declarant shall inputs information of SAD directly into the Automated System on Customs Data (ASYCUDA). http://www.customs.gov.kh/customs-declaration/

In January 2021, GDCE request all importers and exporters to complete their applications electronically through the “Secretariat Support System and National Single Window System” for all import and export cargoes.

Embargoes

None

Prohibited Items

Specific drugs, protected species, imitation and counterfeit materials, wine and spirits. (it is applying as per regulations prescribed in Sub-decree n. 209 ANK.BK dated 31 December 2007

General Restrictions

GMO Commodities are not allowed into the country. it is applied as per regulations prescribed in Sub-decree N.209 ANK.BK dated 31 December 2007

Sub-decree No. 17/ANK/BK dated 26 February 2020, on the Enforcement of the List of Prohibited and Restricted Goods (Effective from April 1, 2020, onwards); More information on GDCE

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

D&T Exemption Certificate

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Invoice

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

AWB/BL/Other Transport Documents

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Donation/Non-Commercial Certificates

-

-

-

-

-

-

Packing Lists

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Yes, Original, 1 copy, applies to both UN and NGO

Phytosanitary Certificate

Yes, Original, 1 copy, applies to both UN and NGO

Nil

Yes, Original, 1 copy, applies to both UN and NGO

Nil

Nil

Nil

Other Documents

n/a

n/a

Yes, if any

n/a

n/a

Yes, If any

Additional Notes

- For narcotic drugs, medicines, a permit is required from the Ministry of Health http://moh.gov.kh/

- For live animals, wood products a permit is required from the Ministry of Agriculture, Forestry and fishery https://web.maff.gov.kh/

- For firearms, permit is required from the Ministry of Interior https://www.interior.gov.kh/

- For subjects of culture and arts, a permit is required from the Ministry of Culture and Art.

http://www.mcfa.gov.kh/

Temporary Import Regime

Certain articles can be temporarily imported to be re-exported and are exempt from import duties and taxes. The importers are required to pledge that such articles will be re-exported within a specified period and provide a guarantee which is refunded after all the obligations under the pledge have been fulfilled. Exemption of guarantee may be applied based on Importer.

To secure the exemption of Cambodian import duties and taxes on articles to be temporarily imported and re-exported after use for a defined period, the importers are required to apply for approval from the related Ministry, CDC or GDCE directly based on their registration status.

Based on the commodity, a processing Certificate from the Ministry of Industry, Science, Technology and Innovation (MISTI) may be required. The Certificate shall show an estimated usage rate for the materials. The materials are declared to Customs on arrival, and the finished products are declared on exportation.

Based on the temporary condition, a joint Committee comprised of representatives of the Ministry of Economy and Finance, CDC, GDCE and Tax Department, MISTI and Ministry of Commerce may verify that all temporarily imported materials have been satisfactorily accounted for by manufacture into exported products.

Instruction of temporary import must be indicated in all documents at time of import (invoice, packing list and bill of lading).

For additional information, please see the following documents: 

  1. Cambodia Customs Cargo Release Procedure Flowchart
  2. Cambodia Customs Procedure Flowchart
  3. Handbook-on-Customs-Clearance-EN-Final-Oct-19
  • No labels