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Humanitarian aid can often be imported duty and tax free, as long as the proper government requirements are met. This section provides information related to obtaining this exemption in both emergency and non-emergency situations.

Cambodia National Legislation on Humanitarian Aid (last modified 01-04-2008)

According to Chapter IV, Article 26, Section A of the New Law of Customs of Cambodia, humanitarian aid imports are exempted of duties and taxes. Specifically, the Customs Law states that the following:

"Goods for or by 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 the Ministry of Foreign Affairs and International Cooperation".

However, these organizations require a Certificate of Registration.  Based on the Certificate of Registration, a Basic Agreement between the organization and the Government of Cambodia is then signed.  A copy of that Basic Agreement is then forwarded to all the relevant ministries involved in the importation of aid consignments.  A Memorandum of Understanding (MOU) & Plan of Operation is also created between the organizations and ministries involved for those activity performed.  These documents will contain more specific binding information on duties and taxes exemptions.

The Certificate of Registration, Basic Agreement, Plan of Operation and MOU are very important documents detailing the requirements to apply for a duties & taxes exemption from the Ministry of Economics and Finance (CDC = Council for Development of Cambodia).  Upon receiving the approval from CDC, aid consignments can enter duties & taxes exempt.

More information can be found on the customs website at Cambodia Customs Website.

For preferential treatment on duties and taxes and regional agreements please refer to the Cambodia custom website – taxes and duties.

The Customs Law (Customs Code) can be found at Cambodia Customs Website information on Law.

Duties and Tax Exemption

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

Emergency Response:

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones

Agreements / Conventions Description

Ratified by Country?

(Yes / No)

WCO (World Customs Organization) member

Yes

Annex J-5 Revised Kyoto Convention

Yes

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)

For preferential treatment on duties and taxes and regional agreements please refer to the custom website. Regional agreements on EPR include ASEAN and WTO (see Annex Cambodia Customs Additional Information)

Exemption Regular Regime (Non-Emergency Response)

 For regulation on management of goods that exempt duties and taxe refer to articles 26 & 27 under Chapter 4 of Law on customs, Prakas N. 105 MEF.BRK dated 15 February 2008 on.

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

Need to have duty exempt approved in advance from Council Development of Cambodia (CDC) in case of donation to any government, agency/ministry, a letter of that government agency/ministry to customs is needed

Non Governmental Organizations

Need to have duty exempt approved in advance from CDC in case of donation to any government agency/ministry, a letter of that government agency/ministry to customs is needed

Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

Application letter for duty exemption, invoice, Packing list, B/L, CDC, master List

Process to be followed (step by step or flowchart)

1) Registration at front gate

2) GDCE Secretariat

3) Custom Regime Department

4) GDCE Secretariat

5) GDCE stamping

6) Numbering at customs Regime Department

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 Ministry of Health--Need permission from Ministry of Post and Telecommunication

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, SUDAN II, SUDAN III, and SUDAN IV)

Customs Clearance

General Information 

Customs Information

Document Requirements

Instruction of temporary import must be indicated in the invoice, the receiver must deposit a guarantee before the customs

Embargoes

None

Prohibited Items

Specific drugs, protected species, imitation and counterfeit materials, wine and spirits. (it is apply 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

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;

- For live animal, wood products a permit is required from the Ministry of Agriculture, Forestry and  fishery;

- For fire arms, permit is required from the Ministry of Interior;

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

 

Transit 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 the specified period and provide a guarantee which is refunded after all the obligations under the pledge have been fulfilled. Approval for duty exemption of materials for inward processing is granted by the Cambodia Investment Board that operates under the CDC and is approved by the Ministry of Economy and Finance (MEF). The Ministry of Industry Mines and Energy (MIME) issues a processing Certificate which shows an estimated usage rate for the materials. The materials are declared to Customs on arrival, and the finished products are declared on exportation.

In addition there is a joint Committee comprised of representatives of the MEF, CDC, Customs and Tax Department, MIME and Ministry of Commerce (MOC) to verify that all temporarily imported materials have been satisfactorily accounted for by manufacture into exported products.

There are no import/export processing zones; CDC approved firms have duty-free privileges but they are not confined to a zone. Investment firms approved by CDC import capital goods for manufacturing purposes and material inputs for processing. Discussions have been underway for some years to establish a processing zone at the Thai border.

For additional information on Cambodia customs, please see the following documents: 

Cambodia Customs Cargo Release Procedure Flowchart

Cambodia Customs Procedure Flowchart

Cambodia GDCE Public Relation Officer Contacts

 

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