1. Customs and Transport Formulation for Import/Export
16 April 2017
General Department of Customs and Excise
Customs and Transport Formulation for Import/Export
By Mr. EMKHIN VORAC, DDG
The Workshop on Business to Business
“Private Sector Experiences in Freight Transport Operation” Lesson Learned fr/btw Cambodia and Thailand
Poi Pet, Cambodia
24 April 2015

2. CONTENT Introduction about GDCE Legal Frameworks
16 April 2017
CONTENT
Introduction about GDCE
Legal Frameworks
Customs and Transport Formulation for Import and Export

3. 1. Introduction about GDCE
The General Department of Customs and Excise of Cambodia was upgraded from Customs and Excise Department in 2008.
GDCE is under supervision of the MEF.
GDCE is headed by the DG and assisted by 4 DDGs.
The total workforce is around 1,500.
The tax revenue collected by Customs is approximately 70% of the national tax revenues, 40% of the total national revenues and 7% of the current GDP.

4. 1.1 GDCE’s Chart Director General DDGs (4) Dept. of Excise Local Units
Dept. of Administration and Management
Dept. of Planning, Technique and International Affairs
Dept. of Customs Regime
Dept. of Legal Affairs, Audit, and Public Relation
Dept. of Prevention and Anti-smuggling
Dept. of Excise
Dept. of Free Zone Management
Secretariat
Local Units

6. 1.2 Organizational Structure and Roles
Roles of the GDCE: As a 155th Member of the WCO, GDCE has very similar roles with other Customs Administrations as follows: 1- International trade facilitation 2- Revenue collection( duties, taxes, and other charges) 3- Anti- smuggling and combating of all of customs offences 4- Compilation of trade statistics, analysis of trade patterns, and provision of recommendations to policy makers 5- Society protection by securing the supply chain.

7. 2. Legal Frameworks
1. Law on Customs dated 20 July Sub-Decree No 64 dated 09 July 2001 on Border Management 3. Sub-Decree No 21 dated 01 March 2006 on Trade Facilitation through Risk Management 4. GMS CBTA dated 26 Nov Prakas 107 MEF.BK dated 15 Feb.2008 on Reporting, Movement, Storage and Transport of Exported Goods

8. 2. Legal Frameworks 6. Prakas 112 MEF.BK dated 15 Feb.2008 on Security
7. Prakas 389 MEF.BK dated 22 May 2008 on Transportation, Distribution and Possession of Imported Goods in the Customs Territory
Prakas 508 MEF.BK dated 01 July 2008 on Customs Transit
The Guidance No.1090 on Customs Transit dated 17 December 2008

9. 2. Legal Frameworks
10. GDCE 630 dated 18 August 2003 on the Modification of Customs Procedure on Imported Goods through International and Regional Checkpoints 11. GDCE 912 dated 29 July 2006 on Personal Effects for Passengers 12. GDCE Guidance No. 997 dated 25 Nov on Transport Permit Management 13. Prakas 734 MEF.BK dated 11 August 2008 on Special Customs Procedure in Special Economic Zones

10. 3. Customs and Transport Formulation for Imports and Exports

11. 3.1 Customs Commitment
1- Law on Customs and its supporting regulations are consistent with the provision of the Revised Kyoto Convention on Simplification and Harmonization of Customs Procedures (RKC). 2- Cambodia became a CP of the RKC in June Law on Customs and its regulations are available in the GDCE’s website (
Legal Framework as see early slide idicated

12. 3.2 Customs Procedure for CBTA
A- Transport Permit from MPWT:
A.1) Quota List (Truck and Bus):
1-CBTA Transport Permit (Vehicle Book)
2-Logo sticker attached to the vehicle
3-Vehicle Book and GDCE’s Notification Letter
4-Customs Approval on Vehicle Book for Entry and Exit

13. 3.2 Customs Procedure for CBTA
A.2) Non Quota List (Truck, Bus, and Private Car): 1-Customs Permit from HQ or 2-Security Letters issued by the Guarantors

14. 3.2 Customs Procedure for CBTA
B) Customs Transport Permit for Import:
Transport permit is not required for goods that can be carried in one truck (origin Customs receipt can be used as permit).
Customs issue transport permit in the case of clearance process is completed and the goods cannot be loaded into one truck.
GDCE Guidance No. 997 dated 25 Nov. 2005

15. 3.2 Customs Procedure for CBTA
B) Customs Transport Permit for Import:
The truck is required to keep transport permit, a copy of Customs receipt and other relevant documents for random check by other Customs offices if required.
GDCE Guidance No. 997 dated 25 Nov. 2005

16. 3.2 Customs Procedure for CBTA
B) Customs Transport Permit for Import:
One Transport Permit can be used one time only.
The Truck must be legally registered and fulfilled other requirements of the Ministry of Public Work and Transport.
GDCE Guidance No. 997 dated 25 Nov. 2005

17. 3.2 Customs Procedure for CBTA
C) Permit for Transit Transport:
C.1) Local Transit:
Request for Customs Transit Permit at HQ
Fix Customs transit seal
Time and specified legal routes

18. 3.2 Customs Procedure for CBTA
C) Transport Permit for Transit:
C.2) International Transit:
Plan to apply GMS Transit System but in the absence of Guarantee Association, it is not possible to make this system work.
Cash deposit is being applied for the current Implementation.

19. 3.2 Customs Procedure for CBTA
D) Special Treatment Local Customs can issue permit for special vehicles to cross the border as following: 1-International Organization Vehicle 2-Diplomatic Vehicle 3-Fire Vehicle 4-Rescue Vehicle 5-Official Vehicle (State Vehicle) Etc.,

20. 3.2 Customs Procedure for CBTA
E) Transport Permit for SEZ: - Anukret (Sub-Degree) No. 148 on the establishment and management of the SEZ (29 December 2005) - Prakas No. 734 MEF on special Customs procedures for SEZ and its Annex (11 September 2008).

21. Thank You for Your Attention!
16 April 2017
Thank You for Your Attention!