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Cambodia Customs

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by

Chea Samnang

on 19 September 2015

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Transcript of Cambodia Customs

Prohibited and Restricted Goods-PRG

8. Prohibited and restricted Goods

Authorized Economic Operator
Automated System for Customs Data
Customs Reform and Modernization Program 2009-2013

ASEAN-Japan Directors-General/Commissioners Meeting on Trade Facilitation, Le Royal Hotel, Phnom Penh,
Cambodia, April 29, 2011.


International Trade ( Million USD)

How to trade prohibited and restricted goods ?

Source: Cambodia Customs Tariff Book, 2000,2004,2007,2008,2010 ,2012

Progress of Cambodia Customs Tariff

To become an effective and modernized service provider by international standards and best practices to satisfy all stakeholders

GET TO KNOW GDCE
Location : Southeast Asia, bordering the Gulf of Thailand, Thailand, Vietnam, and Laos
Area : 181,035 km2
Population : 14,3 Million
Official language : Khmer
Capital : Phnom Penh
Government : Multiparty democracy under a constitutional monarchy

PCA Vs. Transaction value

PCA is to verify the accuracy and authenticity of customs declaration.

Documents for audit: books, records, and other business information

All relevant documents need to keep for 10 years
Export Destination and Import origin, 2010

Cambodia

CAMBODIA CUSTOMS

Chea Samnang

08 October 2013 , World Customs Organization

Revenue collected by GDCE represents approximately:

70% of national tax revenue

40% of national revenue

6% of GDP

Source: Cambodia Customs Tariff Book 2012

Taxes collected by customs

GDP :10,978 million USD
GDP Growth Rate: 7%
GDP per capita: 1,036 USD

Major Import: Petroleum products, construction materials, machinery, motor vehicles, pharmaceutical products

Major Export : Clothing, footwear, timber, rubber, rice, fish, tobacco


Sources: Ministry of Economy and Finance, October 2014

GDP Growth 2004-2013

Change in Cambodia Import Tariff structure

Source: Cambodia Customs Tariff Book 2007, 2010 ,2012

3. Development of Legal basic

ASEAN10

Cambodia
2012

Cambodia tariff Nomenclature - 9574 tariff lines


ASEAN Harmonized Tariff Nomenclature - AHTN 2012


Harmonized Commodity Description and Coding System – HS 2012

8 digit Code

8 digit Code

6 digit code, 98%

7. Harmonized System - HS

WCO
200

After 2011

Fully
Transaction Value

1999: PSI SGS, BIVAC

Before 1999

2009, GDCE

Transaction Value (Transitional period)

Mixed

Book Value

4.Progress of Customs Valuation practices

Emerging role of Customs is to boost trade by facilitate global trade with the balance of protection of society and environment

Tax Revenue

Tariff collected

Tariff Rate

15%

5%

10%

20%

2012

2010

2007

Tariff Rate

Year

Customs challenges

Organizational Structure
Get to Know Cambodia
Introduction to GDCE
Legal Basis
Customs Valuation
Automation, Risk Management, AEOs
Post Clearance Audit
HS Classification
Prohibited and Restricted Goods

CONTENTS
GET TO KNOW CAMBODIA
NORODOM SIHANOUK
Revenue collection, compliance and enforcement
Legal framework
Customs Procedures and Technique
Trade Facilitation, Security and protection of society
Departmental infrastructure and HRD
Cooperation and Partnership
Organizational structure and management
Management of reform program

1962
1979
1989
2007
1962
Law on Customs
373 Article
1979
Customs Regulations
6 Articles
1989
Law on Tariff on
Import and Export Goods
62 Articles
2007
Law on Customs
80 Articles
2006-Phase 1
Prototype
2008-Phase 2
Pilot Project
Sihanouk
ville Port
2010 - Phase 3
Roulout to 20 Customs Sited and Centralised
The Royal Government of Cambodia already approved in principle on the mechanism to give incentives to Best Compliant Trader. Among many other activities, creation of AEO is in our medium and long-term agenda.
With regard to the planof AEO program implementation, the GDCE has made the following progress:
Ministerial Prakas on the Mechanism to Give Incentive to High Compliant Traders has just been issued recently in April 2013.
Customs-Private Sector Partnership Mechanism – CPPM was established
Public Relation Unit was also established as secretariat of CPPM
Within the framework of Risk Management (RM) which is supported by JICA, a Trader Credibility Management System (TCMS) and the Customs Risk Management Database System (CRMDS) will be used as basic tool to identify AEO.
ASYCUDA Opperation
Post Clearance Audit
National Security;
Public order and standard of decency and morality;
The protection of human, animal or plant life or health;
The protection of national treasures of artistic, historic or archaeological value;
The conservation of natural resources;
The compliance with the provisions of any legislation of The Kingdom of Cambodia currently in force;
The fulfillment of obligations under the Charter of the United Nations.

Prohibited and restricted goods is governed and regulated by Anukret on “ List of prohibited and restricted goods” , 31 December 2007
and updated on 19 June 2012
19%, 1831 tariff lines out of 9574 total Cambodia tariff lines. (18% in 2007)
Thank You
For Your Attention
cheasamnang@customs.gov.kh
cheasamnang@gmail.com
Full transcript