The Electronic lodgment of Customs Declaration (Single Administration Document-SAD) through new automated customs processing system called Automated System on Customs Data (ASYCUDA) follows the Processes in diagram of ASYCUDA below.
The general procedures to be followed by importers, exporters and their representatives for the electronic submission of customs declarations are described below:
The Customs Broker/Declarant inputs information of SAD directly into the ASYCUDA. The computer checks and verifies the customs declaration with reference documents in the system, and performs some examinations. The system will allow registration of customs declaration when information is completed and valid. Registered customs declarations can be cancelled with authorization from the GDCE. Only registered customs declaration is considered legal document.
After registration, the Customs Broker/Declarant shall print and sign two (2) copies of SAD attached with all required documents and summit to competent Customs officer.
The system will automatically inform the Customs Brokers /Declarant about the situation of the customs declaration process.
The customs officer in charge of face vetting examines hard copies of registered SAD and attached documents with information in the system to ensure that the SAD is properly filled, clear and legible and signed by the Customs Broker/Declarant, and all required documents are submitted together with the hardcopy registered SAD.
The customs officer may reject any SAD which does not fulfill the above requirements.
When the SAD is completely and satisfactorily checked, the customs officer assesses the SAD by using the system. By using risk management criteria, the system will assign the processing Lane for the Declaration as below:
The SAD must be scrutinized (checked against documents). Goods are subject to physical inspection before re-routing the SAD to GREEN lane and assessment by Customs.
The SAD must be scrutinized (checked against the documents) before re-routing to GREEN lane and assessment by Customs.
The SAD is automatically assessed and a clearance document issued. The hardcopy SAD may be subject to post-clearance audit (PCA).
The SAD is provided the same treatment as for GREEN Lane and with specific reasons subject to post-clearance audit.
If customs declaration is under Red and Yellow lane, Customs officer shall verifies the selectivity criteria that caused the declaration to be set in these lanes. The system will show special requirements such as requirement for import license, withdrawal of sample and history of smuggling etc.
If there are some errors in data entry or irregularities found during physical examinations, SAD will be routed to the Customs Query Desk. Customs Broker/Declarant will be notified that the SAD status has changed to “query” and the reasons for the query.
Upon receiving the notification, Customs Broker/Declarant shall go to the Customs Query Desk. If any amendments to SAD are required, Customs Officer in charge of Query Desk will discuss with Broker/Declarant. If agreement is not reached, the customs officer will prepare a report or record to GDCE for further action.
When the above action is fulfilled and agreement is reached, customs officer shall sign on SAD and update the inspection act based on the results of inspection and settlement at query desk or upon the decision of GDCE. Then SAD will be re-routed to GREEN.
Container scanning is done independently of SAD processing. The system will be available in the Scanning Office enabling the scanning officer to compare the goods declared on the SAD with those found on the scanning image/scanning information.
Any irregularity found should be recorded in the Inspection Act Form by Customs.
When the SAD is assessed by the ASYCUDA, the system will inform the amount of duties, taxes and fees to be paid. The notice of assessment will be used as a reference document for payment of duties, taxes and fees.
Duties, taxes and fees are paid in accordance with regulations in force. If payment is made via the National Bank of Cambodia or other authorized financial institutions, the receipt issued these institutes shall be submitted to Customs and the system will issues a Customs receipt in return.
After payment of duties, taxes and fees Customs will issue the Cargo Release Note, which details the amount of duties, taxes and fees related to the declaration. This note is used to authorize release of the cargo from customs.
SADs processed under blue and green lane are subject to post-clearance audit.
Documents to be attached with SAD:
Customs Broker/Declarant shall perform the following responsibilities: