1
EbbbTCMrHbBa¢IBn§enATIcat;k
arKyCustoms Clearance Formalities
EbbbTCMrHbBa¢IBn§enATIcat;k
arKyCustoms Clearance Formalities
eKalbMng (Objectives)
bnÞab;BIGanCMBUkenH nisSitGacmancMenHdwgBI³1-EbbbTenATIcat;karKy (Customs Formalities)
2-EbbbTKysþIBIkarnaMecj-naMcUl (Customs Formalities for Exports-Imports)
3-karKNnaBn§naMecj-naMcUl (Export-Import Tax Calculation)
2
1> EbbbTenATIcat;karKy (Customs
Formalities)
enAkñúgkareFVIGaCIvkmµ naMTMnijcUlnigecj CalkçN³GnþrCati EdlRtUvqøgkat;RBMEdnén RbeTsnimYy² TMnijTaMgGs;enaH caM)ac;RtUvEtRtYtBinitüedaysßab½nmansmtßkic©KyénRbeTs nimYy². TMnijnaMecj-cUlRtUvCMrHbBa¢ImanBIrEbb³
- CMrHTMnijnaMcUl-naMecjCasßaBr (Im/Ex Definitive Shipment Clearance): mann½yfa TMnijnaMecj-naMcUlsMrab;eFVIGaCIvkmµ enAelITIpSar.
- CMrHTMnijnaMcUl-naMecjCabeNþaHGasnñ (Im/Ex Temporary
Shipment Clearance): mann½yfa TMnijnaMecj-naMcUlsMrab;beNþaHGasnñ.
3
1> ÉksarEdlm©as;RtUvbMeBjCUnmRnþIKy³ (Importer’s documents for Customs Officer)
RbtievTn_Ky ¬manKMrUe)aHBum<edayKy¦. RbtievTn_enH KWm©as;TMnijRtUvbMeBjeday xøÜnÉg ehIyRtUvP¢ab;edaylixitcaM)ac;mYycMnYndUcCa³
- lixitGnuBaØatnaMcUlTMnijBITIcat;karKy (Customs Permit)
- GBaØtþb½NÑ (Bill of Lading)
- lixitraymuxTnijlMGit (Packing List)
- vik½yb½RtTMnij (Invoice )
- viBaØabnbR½tcuHbBa¢IGakrelItMélbEnßm (VAT registration certificate)
1> EbbbTenATIcat;karKy (Customs
Formalities)
- lixit]eTÞsnam b¤lixitepÞrsiT§i (Authorization
Letter)
- bgáan;édbg;Bn§Ky (Tarift Note)
- lixitepSg²eTot EdlKyRtUvTamTarkñúgkrNIcaM)ac;. (others)
4
k- karCMrHTMnijdwkCBa¢ÚnRtUvrYcBn§ (Free Duty Shipment Clearance)
-TMnijdwkCBa¢ÚnRtUvrYcBn§ GacmanTMnak;TMngnwgkargardUcxageRkam³
1-TMnijpÁt;pÁg;dl;rdæaPi)al2-TMnijpÁt;pÁg;dl;eragcRkkat;edr nigvinieyaK3-TMnijpÁt;pÁg;dl;GgÁkareRkArdæaPi)al4-TMnijsMrab;kic©kargarTUt5-TMnijBiessTMnijTaMgGs;enH
RtUvmaneKalkarN_rYcBn§ GnuBaØatBIsßab½nraCrdæaPi)al ¬RksYgBak;B½n§-Rkum RbwkSaGPivDÆn_km<úCa-RksYgesdækic© nighirBaØvtßú-TIsþIkarKN³rdæmRnþI¦ niglixitGnuBaØatBITIcat;karKyCamunsin eTIbGacnaMcUl)an.
2> karerobcMÉksarsMrab;karnaMcUl³ Imports Shipments Formalities:
1> EbbbTenATIcat;karKy (Customs
Formalities)
5
k- karCMrHTMnijdwkCBa¢ÚnRtUvrYcBn§ (Free Duty Shipment Clearance)
-
karerobcMÉksaredIm,ICMrHTMnijnaMcUl³
- lixitGnuBaØatnaMcUl edayrYcBn§ecjedayTIcat;karKy nigrdæakr.
- vik½ybR½t GBaØtþb½NÑ bBa¢IkUlI RtUvmanbBa¢ak;e)aHRta nigTTYlsÁal;BI TIcat;karKy nigrdæakr.
- lixitGnuBaØat GacTTYlykTMnij)an ecjedayRkumhu‘nGñkdwkCBa¢Ún.
- eTAkMBg;Ep edIm,IeFVIEbbbTykTMnijCamYysßab½nRtYtBinitü TMnijnaMcUl nigeFVIRbtievTn_TMnijnaMcUl RbkasykTMnijecjBIkMBugEp.
2> karerobcMÉksarsMrab;karnaMcUl³ Imports Shipments Formalities:
1> EbbbTenATIcat;karKy (Customs
Formalities)
6
x-karCMrHTMnijdwkCBa¢ÚnRtUvbg;Bn§ (Duty Shipment Clearance)
-TMnijdwkCBa¢ÚnRtUvbg;Bn§KWTMnijnaMcUl³
1-TMnijqøgkat;karRtYtBinitümuneBlpÞúk nigvaytMéledayRkumhu‘n BIVAC ebIsinCacMnYnTwkR)ak;elIvik½ybR½tmantMél CIF FMCag 4,457 USD. Rkumhu‘n BIVAC nwgyk kMéeCIgsarRtYtBinitü 1° KitelItMélnaMcUl FOB. cMnayenH KWGñknaMcUlTTYlbnÞúkbg;eGay Rkumhu‘n BIVAC. kñúgkrNI GñknaMcUledayRtg;mkRbeTskm<úCa min)anqøgkat;Rkumhu‘n BIVAC eTenaH GñknaMcUlRtUvTTYlkarBin½y 7° éntMélnaMcUl EdlkMnt;edayTIcat;karKy nigrdæakr nigBin½yepSg²eTot ebImaneTIbGñknaMcUlGacykTMnij)an.
2-TMnijmincaM)ac;qøgakt;Rkumhu‘n BIVAC
ebIsinTMnijEdlRtUvnaMcUlenaH mancMnYnTwkR)ak; elIvik½ybR½tKitCatMél CIF tUcCag 4,457 USD. bu:EnþtMélelIvik½ybR½t enaHRtUvEtBinitü nigmankaryl;RBmBITIcat;karKy nigrdæakr.
2> karerobcMÉksarsMrab;karnaMcUl³ Imports Shipments Formalities:
1> EbbbTenATIcat;karKy (Customs
Formalities)
7
x-karCMrHTMnijdwkCBa¢ÚnRtUvbg;Bn§ (Duty Shipment Clearance)
-
karerobcMÉksarsMrab;CMrHTMnijnaMcUl³1- TMnijqøgkat;karRtYtBinitü edayRkumhu‘n BIVAC ³
- lixitGnuBaØat )anRtYtBinitüTMnijmuneBlpÞúkcUlnava.
- kUBI vik½yRb½t GBaØtb½NÑ bBa¢IkUlI.
- lixitGnuBaØatGacTTYlykTMnij)an ecjedayRkumhu‘ndwkCBa¢Ún.
- eTAkMBg;Ep edIm,IeFVIEbbbT ykTMnijCamYysßab½nRtYtBinitü bg;Bn§ nigeFVIRbti evTn_ TMnijnaMcUl RbkasykTMnijecjBIkMBg;Ep.
2> karerobcMÉksarsMrab;karnaMcUl³ Imports Shipments Formalities:
1> EbbbTenATIcat;karKy (Customs
Formalities)
8
x-karCMrHTMnijdwkCBa¢ÚnRtUvbg;Bn§ (Duty Shipment Clearance)
-
karerobcMÉksarsMrab;CMrHTMnijnaMcUl³
2> karerobcMÉksarsMrab;karnaMcUl³ Imports Shipments Formalities:
1> EbbbTenATIcat;karKy (Customs
Formalities)2-TMnijmincaM)ac;qøgakt;edayRkumhu‘n BIVAC ³
- vik½ybR½t GBaØtb½NÑ bBa¢IkUlI RtUvmankarbBa¢ak; cuHhtßelxa nig e)aHRtaTTYl sÁal;BITIcat;karKy nigrdæakr.
- lixitGnuBaØatGacTTYlykTMnij)an ecjedayRkumhu‘ndwkCBa¢Ún.
- eTAkMBg;Ep edIm,IeFVIEbbbT ykTMnijCamYysßab½nRtYtBinitü bg;Bn§ nigeFVI RbtievTn_TMnijnaMcUl RbkasykTMnijecjBIkMBg;Ep.
9
CakarBitNas; enARbeTskm<úCa nigRbeTsepSg²eTot Büayamkat;bnßy nig kardak; EdnkMriteTAelIEbbbTénkarnaMecj edIm,IelIkTwkcitþdl;kareFVIplitkmµenAkñúgRbeTs.
EtRkumhu‘nnaMecjRtUvbMeBjEbbbTEdlcMa)ac;mYycMnYndUcCa³
- viBaØabnbR½tbBa¢ak;BIkarGnuBaØateGaydMeNIrkarecjedayRksYg ]sSahkmµ
- viBaØabnbR½ténTMnijedImecjedayRksYgBaNiC¢kmµ
- viBaØabnbR½tkarRtYtBinitüelIkarnaMecjecjedayTIcat;karKy nigkaMkugRtUl.
3> karerobcMÉksarsMrab;karnaMecj³ (Exports Shipments Formalities)
1> EbbbTenATIcat;karKy (Customs
Formalities)
10
1> karnaMcUl-naMecjCasßaBr³ (Definitive Importation and Exportation)
2> EbbbTKysþIBIkarnaMecj-naMcUl (Customs Formalities for Imports and Exports)
-
GñkmannItism,TaedIm,IeFVIRbtievTn_KyRtUvbMeBjEbbbTKynaMcUl-naMecjEdlman³
1- RbtievTn_KynaMcUl-naMecj (Declaration)
2- ÉksarP¢ab;RbtievTn_KyrYmman³ - vik½ybR½t
EdlTTYl)ankarkMnt;témørYcehIy BITIcat;karKy nigrdæakr. b¤ r)aykarN_ EdlecjedayRkumhu‘nGFikarkic©TMnij muneBlpÞúk.
- bBa¢IkUlI - GBaØtb½NÑ ¬lixitdwkCBa¢Ún¦
sMrab;mat;Rcknana elIkElgEttampøÚveKak.
- viBaØabnbR½tcuHbBa¢IGakrelItMélbEnßm RBmTaMgb½NÑ)a:tg;RbcaMqñaM.
- lixitepÞrsiT§iBIm©as;TMnijdl;GñkmannItism,Ta edIm,IbMeBjEbbbTKy.
- ÉksarepSg²eTotkñúgkrNIcaM)ac;
11
-
GMBIynþkarGFikarkic©TMnijmuneBlpÞúk³ Preshipment Inspection (PSI):
k-TMnijRtUvqøgkat; PSI ³ -
esvaGFikarkic©TMnijmuneBlpÞúkRtUv)aneFVIenAÉRbeTsnaMecj. dUecñHRtUv)aneFVI munkarnaMcUl.
- TMnijnaMcUlEdlmantémø FOB cab;BI 4500 duløaeLIgeTA RtUv qøgkat; PSI.
- TMnijnaMcUlEdlmantémø CIF cab;BI 5007 duløa eLIgeTA ehIy min)anqøgkat; PSI RtUvCab;Bin½y 7 PaKry.
sMKal;³ karnaMecjTMnijBIkm<úCa eTAbreTsmin)aneFVIGFikarkic©TMnijmuneBlpÞúkeT.
1> karnaMcUl-naMecjCasßaBr³ (Definitive Importation and Exportation)
2> EbbbTKysþIBIkarnaMecj-naMcUl (Customs Formalities for Imports and Exports)
12
-
GMBIynþkarGFikarkic©TMnijmuneBlpÞúk³ Preshipment Inspection (PSI):
1> karnaMcUl-naMecjCasßaBr³ (Definitive Importation and Exportation)
2> EbbbTKysþIBIkarnaMecj-naMcUl (Customs Formalities for Imports and Exports)x-TMnijminRtUvqøgkat; PSI man³
- t,Úgfµ nigelah³mantémø- vtßúsil,H nig sMNl;elah³ - eRKOgpÞúH RKab;rMesv sBVavuF nigeyaFUbkrN_- stVmanCIvit- sarB½t’man nigTsSnavdþI- smÖar³eRbIR)as;kñúgpÞH nig\v:an;pÞal;xøÜn- kBa©b;\v:an;epJItaméRbsNIy_ nigvtßúKMrUxagBaNiC¢kmµ- GMeNayrbs;rdæaPi)alRbeTsnana b¤ GgÁkarGnþrCatinana- TMnijEdlGnuBaØateGaynaMcUlbeNþaHGasnñ.
13
KMnUstag³ (Figure)
RbtibtþikarrYménkarnaMcUlTMnij
naMnigkardnaMnigkardak;TMnijeGaak;TMnijeGa
yKyyKybgðajTMnijebgðajTMnije
GayKyGayKy
naMnigkardnaMnigkardak;TMnijeGaak;TMnijeGa
yKyyKybgðajTMnijebgðajTMnije
GayKyGayKyXøaMg XøaMg
nigTIlanbeNnigTIlanbeNþaHGasnñ þaHGasnñ
beBa©jTMnibeBa©jTMnijBIKyjBIKy
XøaMg XøaMg nigTIlanbeNnigTIlanbeNþaHGasnñ þaHGasnñ
beBa©jTMnibeBa©jTMnijBIKyjBIKy
RbtieRbtievTn_KvTn_K
yy
RbtieRbtievTn_KvTn_K
yyrbbKyrbbKyrbbKyrbbKy
naMcUlbnaMcUlbeNþaHGeNþaHG
asnñasnñ
naMcUlbnaMcUlbeNþaHGeNþaHG
asnñasnñ
naMcnaMcUlCasUlCasßaBrßaBr
naMcnaMcUlCasUlCasßaBrßaBr
PNÐaPNÐaKarsniKarsni
ñFiñFi
PNÐaPNÐaKarsniKarsni
ñFiñFi
RbevsRbevsn_kalin_kali
k k edIm,IedIm,IeRbIReRbIR)as;)as;
RbevsRbevsn_kalin_kali
k k edIm,IedIm,IeRbIReRbIR)as;)as;
skmµskmµEkécñEkécñskmµskmµEkécñEkécñry³eBlry³eBlry³eBlry³eBl
naMecjvij naMecjvij ¬ebInaMcUlRt¬ebInaMcUlRt
UvCab;Bn§¦UvCab;Bn§¦
naMecjvij naMecjvij ¬ebInaMcUlRt¬ebInaMcUlRt
UvCab;Bn§¦UvCab;Bn§¦
naMcUl b¤ naMcUl b¤ naMecj naMecj
¬elIkElgPNЬelIkElgPNÐaKarnaMecj¦aKarnaMecj¦
naMcUl b¤ naMcUl b¤ naMecj naMecj
¬elIkElgPNЬelIkElgPNÐaKarnaMecj¦aKarnaMecj¦
ry³eBlGacry³eBlGacman³man³
-45 éf¶ b¤ -45 éf¶ b¤ 30 éf¶ 30 éf¶
ry³eBlGacry³eBlGacman³man³
-45 éf¶ b¤ -45 éf¶ b¤ 30 éf¶ 30 éf¶
nikçitþnikçitþP½NÐP½NÐKy nig Ky nig dak;lk;dak;lk;LayLúgLayLúg
nikçitþnikçitþP½NÐP½NÐKy nig Ky nig dak;lk;dak;lk;LayLúgLayLúg
rbbKynrbbKynaMccUl aMccUl
b¤ b¤ qøgkatqøgkat
;;
rbbKynrbbKynaMccUl aMccUl
b¤ b¤ qøgkatqøgkat
;;
ry³eBlry³eBlry³eBlry³eBl
14
GñknaMcGñknaMcUl Ul
b¤tMNag b¤tMNag dak;Rbtiedak;RbtievTn_mkKyvTn_mkKy
GñknaMcGñknaMcUl Ul
b¤tMNag b¤tMNag dak;Rbtiedak;RbtievTn_mkKyvTn_mkKy
KyTTYl)anRbtievTn_ KyTTYl)anRbtievTn_ ¬manTaMgÉksarP¬manTaMgÉksarP
¢ab;pg¦¢ab;pg¦KyRtYtBinitüBIPaBTTKyRtYtBinitüBIPaBTTYlyk)annUvRbtievTn_Ylyk)annUvRbtievTn_
Ky Ky ¬rYmTaMgÉksarP¬rYmTaMgÉksarP
¢ab;pg¦¢ab;pg¦
KyTTYl)anRbtievTn_ KyTTYl)anRbtievTn_ ¬manTaMgÉksarP¬manTaMgÉksarP
¢ab;pg¦¢ab;pg¦KyRtYtBinitüBIPaBTTKyRtYtBinitüBIPaBTTYlyk)annUvRbtievTn_Ylyk)annUvRbtievTn_
Ky Ky ¬rYmTaMgÉksarP¬rYmTaMgÉksarP
¢ab;pg¦¢ab;pg¦
cuHbBacuHbBa¢IkarRbtievTn_ ¢IkarRbtievTn_ nig kalbriecäTnig kalbriecäT
cuHbBacuHbBa¢IkarRbtievTn_ ¢IkarRbtievTn_ nig kalbriecäTnig kalbriecäT-KNnaBn§ -KNnaBn§
nigGakrnigGakr-bg;Bn§ -bg;Bn§ nigGakrnigGakr
-KNnaBn§ -KNnaBn§ nigGakrnigGakr-bg;Bn§ -bg;Bn§ nigGakrnigGakrRtYtBinitüRtYtBinitü
KyKyRtYtBinitüRtYtBinitü
KyKykarEqkrUbv½nþkarEqkrUbv½nþRtUvmanvtþmaRtUvmanvtþmanm©as;TMnij b¤ nm©as;TMnij b¤
tMNag tMNag etImanbTelµIs etImanbTelµIs
b¤eT?b¤eT?
karEqkrUbv½nþkarEqkrUbv½nþRtUvmanvtþmaRtUvmanvtþmanm©as;TMnij b¤ nm©as;TMnij b¤
tMNag tMNag etImanbTelµIs etImanbTelµIs
b¤eT?b¤eT?
cab;Xat;³ cab;Xat;³ kMnt;ehtuelIµskMnt;ehtuelIµs
c,ab;Kyc,ab;Ky
cab;Xat;³ cab;Xat;³ kMnt;ehtuelIµskMnt;ehtuelIµs
c,ab;Kyc,ab;KyGnuBaØateGayGnuBaØateGayykTMnijecjBIKyykTMnijecjBIKyGnuBaØateGayGnuBaØateGayykTMnijecjBIKyykTMnijecjBIKy
KµaKµann
KµaKµann
manmanelµIelµI
ss
manmanelµIelµI
ss
minEqminEqkrUbvkrUbv½nþ½nþ
minEqminEqkrUbvkrUbv½nþ½nþ
EqkrUEqkrUbv½nbv½n
þþ
EqkrUEqkrUbv½nbv½n
þþ
KMnUstag³ (Figure)
nitiviFIénkarnaMcUlCasßaBr
15
karnaMcUl-naMecjbeNþaHGasnñRtUv)anBüÜrBn§Ky nig Gakr. RtUvmankarGnuBaØat Camun BITIcat;karKy nigrdæakr. karkk;R)ak;Bn§ nigGakrRtUv)aneFVI. TMnijmandUcCa³
- TMnijnaMcUl-naMecjsMrab;mkdak;taMgBiB½N.- TMnijnaMcUl-naMecj sMrab;eFVIetsþelIRbB½n§TUrs½BÞCaedIm.- TMnij b¤sMPar³sMrab;ykmkCYsCul.- TMnijrbs;GñkkaEst b¤ GñkTUrTsSn_cUlykB½t’man.
2> karnaMcUl-naMecjCabeNþaHGasnñ³ (Temporary Importation and Exportation)
2> EbbbTKysþIBIkarnaMecj-naMcUl (Customs Formalities for Imports and Exports)
16
naMnigkardnaMnigkardak;TMnijeGaak;TMnijeGa
yKyyKybgðajTMnijebgðajTMnije
GayKyGayKy
naMnigkardnaMnigkardak;TMnijeGaak;TMnijeGa
yKyyKybgðajTMnijebgðajTMnije
GayKyGayKyPNÐaKaPNÐaKarnaMecj rnaMecj ¬sniñFi¦¬sniñFi¦
PNÐaKaPNÐaKarnaMecj rnaMecj ¬sniñFi¦¬sniñFi¦
naMecjCnaMecjCasßaBrasßaBr
naMecjCnaMecjCasßaBrasßaBr
ry³ery³eBlBl
ry³ery³eBlBl
RbRBwtþRbRBwtþkmµGkmkmµGkm
µ µ ¬Ekécñ¦¬Ekécñ¦
RbRBwtþRbRBwtþkmµGkmkmµGkm
µ µ ¬Ekécñ¦¬Ekécñ¦
XøaMg XøaMg nigTIlan nigTIlan
beNþaHGasbeNþaHGasnñ nñ
beBa©jTMnibeBa©jTMnijBIKyjBIKy
XøaMg XøaMg nigTIlan nigTIlan
beNþaHGasbeNþaHGasnñ nñ
beBa©jTMnibeBa©jTMnijBIKyjBIKy
ry³ery³eBlBl
ry³ery³eBlBl
naMenaMecj b¤cj b¤naMenaMecj b¤cj b¤rbbqrbbqøgkaøgka
t;t;
rbbqrbbqøgkaøgka
t;t;
naMecjbnaMecjbeNþaHGeNþaHG
asnñ asnñ ¬eRbIR)¬eRbIR)
as;¦as;¦
naMecjbnaMecjbeNþaHGeNþaHG
asnñ asnñ ¬eRbIR)¬eRbIR)
as;¦as;¦ry³eBlry³eBl--
45éf¶sM45éf¶sMrab;smurab;smu
RTRT--
30éf¶sM30éf¶sMrab;Gakarab;Gaka
ss
ry³eBlry³eBl--
45éf¶sM45éf¶sMrab;smurab;smu
RTRT--
30éf¶sM30éf¶sMrab;Gakarab;Gaka
ss
ry³eBlry³eBlKµanKµan
ry³eBlry³eBlKµanKµan
KMnUstag³ (Figure)
RbtibtþikarrYménkarnaMecjTMnij
17
GñknaMcGñknaMcUl Ul
b¤tMNag b¤tMNag dak;Rbtiedak;RbtievTn_mkKyvTn_mkKy
KyTTYl)anRbtievTn_ KyTTYl)anRbtievTn_ ¬manTaMgÉksarP¬manTaMgÉksarP
¢ab;pg¦¢ab;pg¦KyRtYtBinitüBIPaBTTKyRtYtBinitüBIPaBTTYlyk)annUvRbtievTn_Ylyk)annUvRbtievTn_
Ky Ky ¬rYmTaMgÉksarP¬rYmTaMgÉksarP
¢ab;pg¦¢ab;pg¦
cuHbBacuHbBa¢IkarRbtievTn_ ¢IkarRbtievTn_ nig kalbriecäTnig kalbriecäT
--KNnaCayfaehtKNnaCayfaehtunUvGakrnaMunUvGakrnaMecjecj--bg;GakrnaMecbg;GakrnaMecjj
RtYtBinitüRtYtBinitüKyKykarEqkrUbv½nþkarEqkrUbv½nþ
RtUvmanvtþmaRtUvmanvtþmanm©as;TMnij b¤ nm©as;TMnij b¤
tMNag tMNag etImanbTelµIs etImanbTelµIs
b¤eT?b¤eT?
cab;Xat;³ cab;Xat;³ kMnt;ehtuelIµskMnt;ehtuelIµs
c,ab;Kyc,ab;KyGnuBaØateGayGnuBaØateGayykTMnijecjBIKyykTMnijecjBIKy
KµaKµann
manmanelµIelµI
ss
minEqminEqkrUbvkrUbv½nþ½nþ
EqkrUEqkrUbv½nbv½n
þþ
KMnUstag³ (Figure)
nitiviFIénkarnaMecjCasßaBr
18
k-cMeBaHkarnaMecj Exportation³ - mUldæanedIm,IKNnaBn§KWéfø FOB (Free On
Board) - Bn§naMecj CD (Custom Duty) = FOB * Tax Rate.]TahrN_³ Rkumhu‘nRsaeborGgÁr)aneFVIkarnaMecjnUv Beer cMnYn (1,000 Boxes×$14) = FOB
Bn§naMecjesµI 5°. CD = FOB * 5% = (1,000×$14)×5% = $700
3> karKNnaBn§naMecj-naMcUl (Export-Import
Tax Calculation)
1> mUldæanKitBn§naMecj-naMcUl³ (Basic Tariff Solution)
sMKal;³ karnaMecjTMnijBIkm<úCa eTAbreTsmin)aneFVIGFikarkic©TMnijmuneBlpÞúkeT.
19
x-cMeBaHkarnaMcUl Importation³ -
mUldæanedIm,IKNnaBn§elIkarnaMcUlKWéfø CIF (Cost, Insurance and Freight) mUldæanKitBn§naM ecj-naMcUl RtUvEp¥kelItMélKitBn§EdlkMNt;edayGgÁkar SGS (Société Générale de Surveill ance) b¤ Rkumhu‘n BIVAC Edlmankic©RBmeRBogCamYyrdæaPi)alkm<úCa taMgéf¶TI 28 Ex kumÖH qñaM 2006.
- RbePTBn§ nigGakrEdlRkumhu‘nRtUvbg;eBlnaMcUl³
• Bn§KynaMcUlmuxTMnijnimYy² (Custom Duty). CD = CIF×Rate of Duty
• GakrBiessmuxTMnijnimYy² (Special Tax). ST = (CIF + CD)×Rate of ST
• GakrelItMélbEnßmmuxTMnijnimYy² (VAT =
Value Added Tax). VAT = (CIF + CD + ST + Penalty) × 10%
• TwkR)ak;srubEdlRkumhu‘nRtUvbg;enAeBlnaMcUl.
• éføRbtievTn_ = 15000 erol = 4 duløa
sMKal;³ karnaMcUlTMnijedaymanbBaða RtUvCakarpakBin½y 7°. Penalty = CIF × Rate of penalty
3> karKNnaBn§naMecj-naMcUl (Export-Import
Tax Calculation)1> mUldæanKitBn§naMecj-naMcUl³ (Basic Tariff Solution)
20
x-cMeBaHkarnaMcUl Importation³ RbePTBn§
nigGakrEdlRkumhu‘nRtUvbg;eBlnaMcUl³ GacCab; 35° /15° nig 7°. ]TahrN_³ Rkumhu‘nnaMeRbgcUlmkRbeTskm<úCa³
1-eRbgsaMg E.A EdlmanelxkUd 2710>11>11³ krNI 35%
- témøKitBn§Ky CIF = 309 USD/T (1T = 1390L)
- Bn§Ky CD = 309 USD×35% = 108.15USD
- GakrbEnßm AT = 1390L×0.02USD = 27.80USD
- GakrBiess ST = (309 USD+108.15USD+27.80)×33.33% = 148.30US
- GakrelItémøbEnßm VAT = (309 USD+108.15USD+27.80+148.30+3.8)×10% = 59.71USD
- srubR)ak;Bn§Gakr TOTAL = 343.96USD
- éføRbtievTn_ DCL ≈ $4
3> karKNnaBn§naMecj-naMcUl (Export-Import
Tax Calculation)
1> mUldæanKitBn§naMecj-naMcUl³ (Basic Tariff Solution)
21
x-cMeBaHkarnaMcUl Importation³ RbePTBn§
nigGakrEdlRkumhu‘nRtUvbg;eBlnaMcUl³ GacCab; 35° /15° nig 7°.
]TahrN_³ Rkumhu‘nnaMeRbgcUlmkRbeTskm<úCa³
2-eRbgm:asSÚt D.O EdlmanelxkUd 2710>19>32³ krNI 15%
-témøKitBn§Ky CIF = 267 USD/T (1T = 1190L)
-Bn§Ky CD = 267 USD×15% = 40. 05USD
-GakrbEnßm AT = 1190L×0.04USD = 47.60USD
-GakrBiess ST = (267 USD+40. 05USD+47.60)×4.35% = 15.43USD
-GakrelItémøbEnßm VAT = (267+40.05+47.60+15.43+3.80)×10% = 37.39USD
-srubR)ak;Bn§Gakr TOTAL = 140.47USD
-éføRbtievTn_ DCL ≈ $4
3> karKNnaBn§naMecj-naMcUl (Export-Import
Tax Calculation)
1> mUldæanKitBn§naMecj-naMcUl³ (Basic Tariff Solution)
22
x-cMeBaHkarnaMcUl Importation³ RbePTBn§
nigGakrEdlRkumhu‘nRtUvbg;eBlnaMcUl³ GacCab; 35° /15° nig 7°.
]TahrN_³ Rkumhu‘nnaMeRbgcUlmkRbeTskm<úCa³
3-eRbgkat K.O EdlmanelxkUd 2710>19>11³ krNI 7%
-témøKitBn§Ky CIF = 230 USD/T (1T = 1250L)
-Bn§Ky CD = 230 USD×7% = 16.10USD
-GakrBiess ST = (230 USD+16.10USD)×10% = 24.61USD
-GakrelItémøbEnßm VAT = (230+16.10+24.61+3.80)×10% = 27.45USD
-srubR)ak;Bn§Gakr TOTAL = 68.16USD
-éføRbtievTn_ DCL ≈ $4
3> karKNnaBn§naMecj-naMcUl (Export-Import
Tax Calculation)
1> mUldæanKitBn§naMecj-naMcUl³ (Basic Tariff Solution)
23
2> taragBn§KynaMcUl-naMecj³ Import-export tariffs:
Item ImportedItem Imported Tax RateTax Rate
Essential Consumption goods (medicine, salt, vegetable, metals, packaging material, sugar…etc
7%
Machinery and equipment, spare parts, mechanical appliances, Tobacco (raw), wheat and many industrial mineral products.
15%
Oil, gas, diesel, lubricant. 20%
Cosmetics, garments, textile products, footwear, leather goods, household electronic appliances, fabric, starches, glues, enzymes.
35%
Car under 200cc 40%
Alcohol, beverages, cigarettes, and motor cycles 50%
Cars between 2000 cc and 3000 cc 90%
Cars over 3000cc 120%
Notices:
bc©úb,nñenHRbeTskm<úCaGnuvtþn_GRtaBn§naMecj sUnüPaKry KWelIkElkBn§naMecj.
3> karKNnaBn§naMecj-naMcUl (Export-Import
Tax Calculation)
24
k-karCMrHTMnijnaMcUldwktampøÚvGakas Air Shipment Customs Clearance
Importer has to apply and fill import customs clearance declaration at the exit
point or Terminal cargo customs warehouse. Air inbound shipment that is controlled by
customs officer must have the following documents:
- Original AWB or MAWB
- Original commercial invoice recognized and stamped by Customs House
- Original Import Duty Free Permit from the customs House when the shipment is Duty
Free Shipment.
- Copy packing list
- Copy Air Cargo Manifest
- Original Import Customs declaration
- Original shipment inspection issued by Customs and Kamcontrol officer.
- Original customs tax paid note.
- Original delivery order and register number of the customs warehouse
4> karCMrHBn§Ky (Customs Clearance)
1> karCMrHBn§KyelIkarnaMcUl³ (Import Customs Clearance)
25
x-karCMrHTMnijnaMcUldwktampøÚvsmuRT Sea Shipment Customs Clearance³ Sea inbound shipment that is controlled by customs officer must have the following documents:
- Full sets of Original B/L (Non-negotiable or Negotiable) except Sea Way Bill surrendered shipment.
- Copy Cargo Release letter and delivery order issued by destination forwarder.- Original commercial invoice recognized and stamped by customs house when the cost of
shipment is less than CIF US$ 4,470.- Original certificate of Shipment Inspection issued by Independent Inspection Company when
the cost of shipment is more than CIF US$ 4,470, called PSI shipment.- Original Import Duty Free Permit from the Customs House when the shipment is Duty Free
Shipment.- Copy VAT letter issued by Tax Department - Copy packing list- Copy Sea Cargo Manifest- Original Import Customs clearance declaration- Copy shipment inspection report issued by Customs and Camcontrol officer.- Original customs tax paid note.- Original delivery order and register number of the customs warehouse
NOTE: Destination forwarder can release or issue the cargo delivery order to the final consignee against Holding Advice Notice, Full sets of original B/L and Freight paid.
4> karCMrHBn§Ky (Customs Clearance)
1> karCMrHBn§KyelIkarnaMcUl³ (Import Customs Clearance)
26
K-karCMrHTMnijnaMcUldwktampøÚveKak (Road/Rail Way Shipment Customs Clearance) Documents required by customs are:
- Original Road Forwarding Note and Rail Forwarding Note.
- Original Goods consignment note and Railway receipt note.
- Original commercial invoice recognized and stamped by customs house when the cost of
shipment is less than CIF US$ 4,470.
- Original certificate of Shipment Inspection issued by Independent Inspection Company
when the cost of shipment is more than CIF US$ 4,470, called PSI shipment.
- Original Import Duty Free Permit from the Customs House when the shipment is Duty Free
Shipment.
- Copy VAT letter issued by Tax Department
- Copy packing list
- Original Import Customs clearance declaration
- Original shipment inspection report issued by Customs and Camcontrol officer.
- Original customs tax paid note.
- Original delivery order and register number of the customs warehouse
4> karCMrHBn§Ky (Customs Clearance)
1> karCMrHBn§KyelIkarnaMcUl³ (Import Customs Clearance)
27
k-karCMrHTMnijnaMecjdwktampøÚvGakas Air Shipment Export Customs Clearance³ Air outbound shipment that is controlled by customs officer must have the following documents:
- Copy AWB or MAWB- Copy commercial invoice- Original Export Duty Free Permit from the customs house when the shipment
is Duty Free Shipment.- Copy packing list- Copy cargo manifest- Original Export Customs clearance declaration- Copy shipment inspection report issued by Customs and Camcontrol officers.
2> karCMrHBn§KyelIkarnaMecj³ (Export Customs Clearance)
4> karCMrHBn§Ky (Customs Clearance)
28
x-karCMrHTMnijnaMecjdwktampøÚvsmuRT Sea Shipment Export Customs Clearance³ Sea outbound shipment that is controlled by customs officer must have the following documents:
- Copy B/L (Non –negotiable or Negotiable), except Sea Way Bill surrendered
shipment.
- Original commercial invoice and packing list
- Original Export Duty Free Permit from the customs house when the shipment is
Duty Free Shipment.
- Copy VAT letter issued by Tax Department
- Copy Temporary Export Authorization
- Original Certificate of Origin
- Original Export Customs clearance declaration
- Original export shipment inspection report issued by Customs and Camcontrol
officers.
- Original license
- Original Export condition shipment report.
- Original Delivery order and register number of customs warehouse.
2> karCMrHBn§KyelIkarnaMecj³ (Export Customs Clearance)
4> karCMrHBn§Ky (Customs Clearance)
29
K-karCMrHTMnijnaMecjdwktampøÚveKak Road/Rail Way Shipment Export Customs Clearance³ Sea outbound shipment that is controlled by customs officer must have the following documents:
- Copy Road Forwarding Note and Rail Forwarding Note.
- Copy Goods consignment Note and Rail way receipt Note.
- Original commercial invoice and packing list
- Original Export Duty Free Permit from the customs house when the shipment is
Duty Free Shipment.
- Original Export Customs clearance declaration
- Original export shipment inspection report issued by Customs and Camcontrol
officers.
2> karCMrHBn§KyelIkarnaMecj³ (Export Customs Clearance)
4> karCMrHBn§Ky (Customs Clearance)
30
nisSitRtUveFVIkic©kardUcxageRkamedIm,IepÞógpÞat;cMenHdwgrbs;xøÜn³
1-etITMnijnaMcUlCasßaBrCaRbePTmanlkçN³y:agNa? etIRtUvbg;Bn§Edr b¤eT? What is Import definitive shipment? Is it tax duty?
2-etIBn§§ nigGakrsMxan;² kñúgRbeTskm<úCamanGVIxøH? cUrGñkelIk]TahrN_mkbBa¢ak;énBn§ nigGakr nimYy². What kinds of tax and Value added tax in Cambodia? Give an example for each.
3-etITMnijnaMecj-naMcUlCabeNþaHGasnñ CaRbePTTMnijy:agdUcemþcxøH? cUrelIk ]TahrN_mk bBa¢ak;. What is import-export temporary shipment? Give examples.
4-etIm©as;TMnijRtUvbMeBjÉksarGVIxøHCUnmRnþIKy? What document do the importers fill for the customs officer?
5-cUrGñkykRkdasRbtievTn_KymkbMeBjeGay)anRtwmRtUv. Fill in the customs declaration.
sMnYrrMlwkemeronTI 5 (Review Questions of
Chapter 5)
31
nisSitRtUveFVIkic©kardUcxageRkamedIm,IepÞógpÞat;cMenHdwgrbs;xøÜn³
6-etICMrHTMnijKycMeBaHTMnijnaMcUlmanbu:nµanEbb? cUrBnül;dMeNIrkarCMrHKyedIm,I naMcUlTMnijCa sßaBrEdlrYcBn§? How many ways of customs clearance? Explain the procedure of clearance for free duty import?
7-cUrGñkBnül;BIdMeNIrkarCMrHKy edIm,InaMcUlTMnijCasßaBrEdlCab;Bn§? Edayman TwkR)ak; CIF tUcCag 4470$ nig CIF FMCag 4470$. Explain the procedure of customs clearance for tax duty definitive imports, which CIF < 4470$ and CIF > 4470$.
8-cUrGñkerobrab;BITMnijEdlRtUvqøgkat; PSI. Describe the goods checked by PSI.
9-etIkñúgRbeTskm<úCabc©úb,nñ TMnijnaMcUlRtUvrYcBn§ maneKalkarN_bu:nµanEbb? ]TahrN_ What kinds of products are free duty? Examples.
10-cUrGñkKitBn§naMcUldUcxageRkam³ tMélvik½ybR½t kMnt;edayTIcat;karKy nigrdækrKW Invoice CIF : 2,730$ (Rate of duty: 7%, Special tax: 35%, VAT: 10%, Exchange rate: 4,110R/$.
sMnYrrMlwkemeronTI 5 (Review Questions of
Chapter 5)
32
nisSitRtUveFVIkic©kardUcxageRkamedIm,IepÞógpÞat;cMenHdwgrbs;xøÜn³
11-cUrGñkKitBn§naMcUldUcxageRkam³ tMélvik½ybR½t kMnt;edayTIcat;karKy nigrdækrKW Invoice CIF : 15,713$, Rate of duty : 15%, Special tax : 35%, VAT : 10%, and Exchange rate : 4,110R/$.
12-cUrGñkBnül;BIdMeNIrkarnaMcUlTMnijEdlman CIF FMCag 4470$ enAkñúgRbeTskm<úCa RtUveFVIdUc emþcxøH? nigmanÉksarGVIxøH? rhUtGacykTMnij)an. Explain the procedure of imports, which CIF > 4470$ in Cambodia? What documents? Completely imported.
13-cUrerobrab;kargar nigÉksarGVIxøH EdlRtUvman nigRtUveFVIcMeBaHTMnijnaMecjrbs;]sSahkmµ kat;edr. Describe the affairs, documents for processing exportation of garment products.
sMnYrrMlwkemeronTI 5 (Review Questions of
Chapter 5)