Reference Regulations:
- Prakas No.508 MEF dated 01 July 2008 on customs transit
- Instruction No.790 DCE dated 28 August 2008 on the procedures for customs transit
- Instruction No 1090 DCE dated 17 October 2008 on the implementation of customs transit procedures
- Prakas No. 907 MEF dated 09 October 2009 on the determination of transition fee on some goods under legislative procedure of customs transit
Customs transit is the procedure which allows the transport of goods from one customs office to another under customs control. Goods being carried under Customs transit are not subject to the payment of duties and taxes. There are two (2) types of customs transit national transit and international transit.
National Transit
National transit is the transport of cargo (a) from an office of entry to an inland Customs office, (b) from an inland Customs office to an office of exit, or (c) from one inland Customs office to another inland Customs office.
a. Imported goods transit to dry port
- Operator shall receive permission from GDCE in order to implement transit procedure
- Customs broker lodges summary customs declaration (Transit declaration) at office of departure.
- Customs officer in charge of cargo manifest write off container from containerized cargo list
- Container is to be scanned either at office of departure or at other customs offices in Phnom Penh.
- If there is no irregularity, competent Customs officers shall stamp and certify customs transit procedures by defining a number of conditions such as legal routes and duration of transit, as well as affix customs seals.
- Chief of office of departute sign to finalize the process
- Customs officer at office of departure allow container to be transited to dry port
b. Imported goods transit to Special Economic Zone
- Operator submits to office of departure the application for transportation of goods under national transit to SEZ. This application shall be endorsed by representative of GDCE to SEZ in advance.
- Customs broker lodges summary customs declaration (Transit declaration) at office of departure.
- Customs officer in charge of cargo manifest write off container from containerized cargo list
- Goods transited to SEZ are exempted form scanning process.
- If there is no irregularity, competent Customs officers shall stamp and certify customs transit procedures by defining a number of conditions such as legal routes and duration of transit, as well as affix customs seals.
- Chief of office of departute sign to finalize the process
- Customs officer at office of departure allow container to be transited to SEZ.
c. Exported goods cleared at inlance customs office transit to customs office of exit
- When exported goods cleared at inland customs office arrive at customs office of exit, competent customs officer verifies regularity of customs seal on transportation mean or container with with trasit documents. In case there is no irrigularity, customs officer remove customs seal and release for export.
- Competent cusotms officer at office of exit stamps and certifies the “removal of seal” and sign on joint-report on inspection of export goods that was signed by customs and CAMCONTROL officer at inland office.
International Transit
International transit is the transport of goods from a customs office of entry into the customs territory to a customs office of exit. Operator shall receive permission from GDCE in order to implement international transit and folows some procedures below:
a. At Office of Entry
- Customs broker lodges summary customs declaration (Transit declaration).
- Competent customs officer shall fill in section A and C of declaration. In case necessary, competent customs and excise officer can physically inspect eventually. If there is no irregularity, competent Customs officers shall stamp and certify customs transit procedures by defining a number of conditions such as legal routes and duration of transit, as well as affix customs seals.
b. At Office of Exit
- Operator or authorized person show summary customs declaration to competent customs officer.
- Competent cusotms verifies the regularity of customs stamp or seal on transportation mean or container with transit documents. In case there is no irregularity, customs officer certifies in section D of customs declaration, then removes customs seal before releasing transit goods to the third country.
