Import

Sea/River

Importation of goods via Sea/River way shall be implemented through differents steps such as ship formalities, cargo warehousing, customs declaration process and inspection.

Reference Regulations:

• Sub-decree No. 64 ANKr.BK dated 9 July 2001 on the determination and management of inspection office of international gate, International border gate, bilateral border gate, border area gate, and sea port gate in over the country of Kingdom of Cambodia.
• Prakas No. 572 MEF dated 19 August 2010 on the report of goods when arrive in the customs territory of Kingdom of Cambodia
• Letter No. 01BB dated 01 April 2002 of the Preah Sihanoukville Municipal on the internal regulation of the inspection office of Sihanoukville International Autonomous Port

a. Ship Formalities

Procedures for ship formality are as following:

1. At the time the ship arrive to customs territory, cruise officer shall priorly inform  cutoms officer in charge of ship formality.
2. When ship already landing in the port, cutoms officer in charge of ship formality and other relevant competent officers such as officer of autonomous port, immigrant police, quarantine officer, cruise officer, representative of transport company enter the ship and conduct the formalities.
3. Documents to be submitted by the crew master​ to relevant officers are:

• Ship Report
• Cargo Manifest
• Crew Personal Effect
• Crew List
• Discharge List
• Passenger List
• Bill of loading
• Ship rental contract
• Ship registration certificate and other documents according to necessary case required by customs administration in order to implement customs measures.

4. After verification and if there is no irrigularity, customs officer finalize the formalities and record the date, sign and stamp on manifest. Then, send it to manifest management section.

b.Warehousing

Reference Regulations

• Prakas No. 109 MEF dated 15 February 2008 on the management of unclaimed goods
• Prakas No. 106 MEF dated 15 February 2008 on the customs temporary storage

Customs temporary storage:

1. Less than container load and Non-containerized cargo (to be placed temporary store):

• Competent Cutoms officer receives the request for placing goods into temporary store and record in the inventory control list.
• At the time customs broker completed customs declaration and come to take goods, customs officer in charge of temporary store write off those goods from inventory control list and issue two (2) sets of Cargo release note. One (1) set is kept at customs and another set to give to customs broker for discharging goods from temporary store.

2. Full container load (FCL) Cargo:

• After fullfillment of ship formalities, competent customs officer receives a set of cargo manifest for recording in the containerized cargo list.
• At the time customs broker completed customs declaration and come to take cargo container, the customs officer write off those goods from containerized cargo list and issue trasportation permit if goods are loaded in more than one (1) container by clearly stating date of release, plate number of truck, destination and duration of transportation to the destination.

3. Duration Storage:

• Authorised maximum duration of storage is 45 days (forty five days) from the arrivial date.
• Over the above duration, goods shall be placed in customs warehouse and owner must pay customs storage fee of 0.1% per day of CIF value.
• Goods, which are not removed from the temporary store within within 3 months from arrival date, shall be considered unclaimed goods.

c. Customs Clearance Procedures

Every physical or legal person importing goods through each Sea/River checkpoint shall lodge import customs declaration attaching with original supporting documents and submit to competent customs officer at each checkpoint. For customs declaration proccess, please  see  point Customs Declaration above

d. Scanning

Reference Regulations

• Letter No. 437 CED dated 20 May 2002, official operation of TC-Scan station at Sihanoukville international port
• Letter No. 823 CED dated 12 November 2003, additional instruction and amending types of container to be under TC Scan at Sihanoukville international port
• Letter No. 1358 GDCE dated 23 December 2013, more facilitation for investors in SEZ
• Prakas No. 316 MEF dated 19 March 2014, on the amendment of fee on inspection of goods by scanning machine.
• Letter No. 790 GDCE dated 13 June 2014, offering treatment to promote traders from 8 companies those are members of Best Traders.
• Letter No. 1489 GDCE dated 21 July 2014, investigation of compliancy of Best Trader Group
• Letter No. 1867 GDCE dated 12 September 2014, improvement of efficiency on implementation of customs procedures at dry ports

Container that has to go through the scanning machine must be implemented as following:

1. For cargo clearance at entry office

All  containerized cargo are subject to scanning process, except:

• Goods of embassador or organization that has diplomatic immunity, for international organization, all non-government organizations officially recognized by government.
• Grant aid goods, donation goods imported through credit loan of government as well as imported goods of government institution
• Goods of Best traders groups (in case no specific requirement by GDCE).
• Empty container
• Other goods with permission from the Ministry of Economy and Finance.

2. For national transit  cargo

• Dry port operators can choose scanning machine at Sea/River Port or at any Dry Port Customs and Excise Office
• Cargo trasitted to SEZ are exempted from scanning process

3. Scanning Fee is as following:

• USD32 (thirty two) for container with size from 40 feets up
• USD20 (twenty) for container with size below 40 feets

Air

Reference Regulations

• Prakas No. 106 MEF dated 15 February 2008 on the customs temporary storage
• Prakas No.109 MEF dated 15 February 2008 on the management of unclaimed goods.
• Prakas No.1447 MEF dated 26 December 2007 on Customs Declaration Provisions and Procedures

a. Aircraft Formalities

• Aircrafts departing and arriving Cambodia must notify to the competent authority of the State Secretariat of Civil Aviation of the Kingdom of Cambodia.
• When flying in Cambodia’s airspace, aircrafts are not allowed to unload goods at location other than the designated route; except in the case where there is a possibility of accident which must be notified immediately to the nearest customs authority.
• The loading and unloading of the passengers’ goods must be approved and inspected by customs officer.
• The crew or the aircraft representative must provide a cooperative assistance to the customs officer during the inspection of the aircraft by customs officer.
• In the case where the aircraft makes an unexpected landing due to accident or in order to avoid accident on an airfield without customs officer, the crew or the aircraft representative must notify the authority on the ground in order to do the inspection instead of the customs officer.

b. Wareshousing

Imported goods through any international airport will be stored Customs temporary storage under the control of customs. Then wait to fill customs clearance procedures before releasing for home use or placing in other customs procedures.

• Authorised maximum duration of storage is 30 days (thirty days) from the arrivial date.
• Over the above duration, goods shall be placed in customs warehouse and owner must pay customs storage fee of 0.1% per day of CIF value.
• Goods, which are not removed from the temporary store within within 3 months from arrival date, shall be considered unclaimed goods.

c. Customs Clearance Procedure

Every physical or legal person who import goods through each international airport shall lodge import customs declaration attaching with original attaching document and submit to competent customs officer at each international airport. For customs declaration proccess, please  see  point Customs Declaration above

Land

Reference Regulations

• Prakas No. 572 dated 19 August 2010 on reporting of goods at the time of arrival at customs territory of Kingdom of Cambodia.
• Prakas No.1447MEF dated 26 December 2007 on Regulation and Legislative customs procedures
• Instruction No.1308AKR dated 24 November 2009 on detail Procedures and Responsibilities in processing customs declaration through electronic mean.

a. Customs Formality Prior to the lodgment of goods declaration

Importers/authorized person shall report to customs administration before introduction of goods into Cambodia customs territory.

b. Customs Clearance Procedures

Every physical or legal person who import goods through each checkpoint shall lodge import customs declaration with attached with original appendix document and submitted to competent customs officer at each checkpoint. For customs declaration proccess, please  see the procedure of customs declaration.

c. Container Scanning

Reference Regulations:

• Prakas No. 316 MEF dated 19 March 2014 on the amendment of fee on inspection of goods by scanning machine.
• Letter No. 790 GDCE dated 13 June 2014 on the offering treatment to promote traders from 8 companies those are members of Best Traders.
• Letter No. 1868 GDCE dated 12 September 2014 on the strengthening efficiency of the usage of the scanning machine at Bavet Customs and Excise Branch

All  containerized cargo are subject to scanning process, except:

• Goods of embassador or organization that has diplomatic immunity, for international organization, all non-government organizations officially recognized by government.
• Grant aid goods, donation goods imported through credit loan of government as well as imported goods of government institution
• Goods of Best traders groups (in case no specific requirement by GDCE).
• Empty container
• Other goods with permission from the Ministry of Economy and Finance.

1. For cargo clearance at entry office

All containerized cargo are subject to scanning process, except:

• Goods of ambassador or organization that has diplomatic immunity, for international organization,
• all non-government organizations officially recognized by government.
• Grant aid goods, donation goods imported through credit loan of government as well as imported
• goods of government institution
• Goods of Best traders groups (in case no specific requirement by GDCE).
• Empty container
• Other goods with permission from the Ministry of Economy and Finance.

2. For national transit  cargo

• Dry port operators can choose scanning machine at Sea/River Port or at any Dry Port Customs and Excise Office
• Cargo transited to SEZ are exempted from scanning process

3. Scanning Fee is as following:

• USD32 (thirty two) for container with size from 40 feets up
• USD20 (twenty) for container with size below 40 feets

Note:

• For imported goods in containers which are subject to scanning exception, scanning fee could be revised if required by GDCE
• Goods exported in-land to Cambodia using international seaport of Cambodia’s neighboring countries via its respective Customs Transit protocol must be treated as following (in accordance with Letter Nº 1735):
  • Goods are required to be imported to Cambodia via Customs Transit protocol of Cambodia’s in-land and maritime neighboring countries and must be packaged in container attached with bill of landing, also are not allowed to be open unless customs procedure is completed.
  • For the described and mentioned goods above, any goods extraction from its container requires prior permission from GDCE for reviewing actual cases accordingly.