Nation Religion King



Ministry of Economic and Finance


No. 107 MEF.BK



Phnom Penh, 15 February 2008


Reporting, Movement, Storage and Transportation of Exported Goods



Senior Minister, Minister of Economy and Finance

–  Having Seen the Constitution of the Kingdom of Cambodia;

–  Having Seen Reach Kram No  NS/RKT/0704/124 dated 15 July 2004 on the


Appointment of the Royal Government;

– Having Seen Reach Kram No  02/NS /94 dated 20 July 1994 promulgating the


Law on the Establishment and Organization of the Council of Minister;

– Having  Seen  Reach  Kram  No   02/NS/RKM/0196/18  Dated  24  January  1996 promulgating the Law on the Establishment of the Ministry of Economy and Finance;

– Having   Seen   Reach   Kram   No    NS/RKM/0707/017   dated   20   July   2007 promulgating the Law on Customs;

– Having  Seen  Anukret  No   04  ANKR.BK  dated  20  January  2000  on  the Establishment and Organization of the Ministry of Economy and Finance;

–  Pursuant to the priority task of the Ministry of Economy and Finance




Praka 1.

All goods for export must be reported to Customs at a customs office or at other places determined by the Director of Customs in accordance with the Article 16 of the Law on Customs.


Praka 2.

Customs Declarations shall be lodged at a customs office during hours of operation of that office.

Documents to be submitted with the customs export declaration include:

–   Commercial Invoice,

–   Packing list,

–   Customs permits and other relevant ministerial permits if required.


Customs export declarations may be submitted prior to the arrival of goods at customs office of export if prior approval is granted by Customs.


Praka 3.

The Director of Customs may authorize certain goods to be declared in a manner other than on a customs export declaration.  This authorization may be issued for:

–        goods of a value below a minimum determined by the Director of Customs

–        goods for personal use exported by individuals.


Praka 4.

Upon submission of a written request by the exporter or his representative, the Customs Department may authorize clearance of export goods at places other than designated customs offices, such as places that manufacture or process goods for export, or at warehouses, in order to ensure safety and to facilitate legitimate trade.

The following goods may be authorized by Customs to be cleared at places other than designated customs offices:

– hazardous products, explosive and flammable goods, and easily perishable goods that require special handling or storage;

–  agricultural products,

–  processed or semi processed forest products,

–   rubber of all types,

–  fish products required to be loaded in specific conditions,

–   manufactured products for export produced by investment companies under the Law on Investment,

–   other  goods  approved  by  the  Director  of  Customs  upon  request  of  the exporter or manufacturer.


Praka 5.

All exported goods, whether or not subject to duty and taxes, and all conveyances transporting such goods out of the customs territory are subject to customs inspection.


Praka 6.

Upon request by Customs the declarant shall provide customs with samples  of export goods for purposes of verifying their origin, nature,     classification    or    value. Relief from this requirement requires approval from the Director of Customs.


Praka 7.

All conveyances leaving the customs territory of Cambodia, whether or not loaded with export goods must complete the customs formalities by submitting along with the customs export declaration, supporting documents such as:

–   manifest,

–   bills of lading,

–   name of the person in charge of the conveyance.

After customs formalities have been completed, all goods to be exported shall be released for direct export from Cambodia.


Praka 8.

Delegate of the Royal Government in charge of Customs and Excise Department, Secretary General, Director of Cabinet, Director of the Department and involved units within the Ministry of Economy and Finance; including personnel and institutions  concerned  shall  carry  out  the  provisions  of  the  s  effectively  from  the signatory date.


Senior Minister,

Minister of Economy and Finance



Keat Chhon



C.C :                                                                                         


–   Ministry of the Royal palace

–   Secretariat General of the Senate

–   Secretariat General of the National Assembly

–   Cabinet of Samdech Akka Moha Sena Padei Techo Hun Sen Prime Minister of the Kingdom of Cambodia

–   Council of Ministers "To be nformed"

–   Customs and Excise Department

–   Cambodia Chamber of Commerce "For publicized cooperation and implementation"

–   Official Journal

–   Document – Archive