general department of customs and excise the workshop on business to business “private sector...
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General Department of Customs and Excise
The Workshop on Business to Business“Private Sector Experiences in Freight Transport Operation”
Lesson Learned fr/btw Cambodia and ThailandPoi Pet, Cambodia
24 April 20151
Customs and Transport Formulation for Import/Export
By Mr. EMKHIN VORAC, DDG
1. Introduction about GDCE
2. Legal Frameworks
3. Customs and Transport Formulation for
Import and Export
CONTENT
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1. Introduction about GDCE
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• 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
Director General
DDGs (4)
Dept. of Administration and Manage
ment
Dept. of Planning, Technique
and International Affairs
Dept. of Custom
s Regime
Dept. of Preventio
n and Anti-
smuggling
Dept. of Legal
Affairs, Audit,
and Public
Relation
Dept. of
Excise
Dept. of Free Zone
Management
Local Units
1.1 GDCE’s Chart
Secretariat
5
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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.
2. Legal Frameworks
1. Law on Customs dated 20 July 2007
2. 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 1999
5. Prakas 107 MEF.BK dated 15 Feb.2008 on Reporting,
Movement, Storage and Transport of Exported Goods7
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
8 Prakas 508 MEF.BK dated 01 July 2008 on Customs
Transit
9 The Guidance No.1090 on Customs Transit dated 17
December 20088
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. 2005 on Transport
Permit Management
13. Prakas 734 MEF.BK dated 11 August 2008 on Special
Customs Procedure in Special Economic Zones 9
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3. Customs and Transport Formulation for Imports and Exports
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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 2014.
3- Law on Customs and its regulations are available in the
GDCE’s website (www.customs.gov.kh).
3.1 Customs Commitment
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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
3.2 Customs Procedure for CBTA
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A.2) Non Quota List (Truck, Bus, and Private Car):
1-Customs Permit from HQ or
2-Security Letters issued by the Guarantors
3.2 Customs Procedure for CBTA
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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.
3.2 Customs Procedure for CBTA
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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.
3.2 Customs Procedure for CBTA
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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.
3.2 Customs Procedure for CBTA
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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
3.2 Customs Procedure for CBTA
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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.
3.2 Customs Procedure for CBTA
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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.,
3.2 Customs Procedure for CBTA
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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).
3.2 Customs Procedure for CBTA
21Thank You for Your Attention!