Chapter

3661 Chapter 52 - Cotton

Sub Chapter

4302 Cotton sewing thread, whether or not put up for retail sale.

Sub Heading

7337 - Put up for retail sale

Tariffs

Country Group Group Description Activity Tariff Rate Unit Valid From Valid To
CD Customs Duty Import 0 kg 01/01/2012 31/12/9999
ST Sensitive List Tax Import 0 kg 01/01/2012 31/12/9999
VAT Value Added Tax Import 10 kg 01/01/2012 31/12/9999
ET Export Tax Export 0 kg 01/01/2012 31/12/9999

Measures

Name Type Agency Description Comments Law Validity
Requirement for payment of export management fee for exports of fabrics, bicycle and screw/nuts. Taxes and charges Ministry of Commerce A revision to the Export Management Fee charges as paid on export of all kind of fabrics, bicycle products, and screw/nut products For Government revenue Prakas No. 097 Revision and New Determination Export Management Fee 11/06/2007

Procedures

Name Description Category View Procedure Detail with Relevant Forms
Application for Certificate of Origin Procedure for application of all forms of Certificate of Origin View

Measures

Name Type Agency Description Comments Law Validity
Requirement for payment of Export Management Fee for garment exports to the US and non-US locations, and exports of shocks and bicycles products. Taxes and charges Ministry of Commerce A revision to the Export Management Fee charges as paid on export of garments and textiles to the US and non-US locations, and exports of shocks and bicycles products. For Government revenue Prakas No. 044 Revision of Export Management Fee and Related Costs 09/02/2007

Procedures

Name Description Category View Procedure Detail with Relevant Forms
Application for Certificate of Origin Procedure for application of all forms of Certificate of Origin View

Measures

Name Type Agency Description Comments Law Validity
Requirement on goods intended for re-export Verification Requirement Ministry of Economy and Finance Goods may be released by Customs for temporary admission when it can be demonstrated that the goods will be re-exported To combat smuggling, fraud, and tax evasion Law on Customs 20/07/2007

Measures

Name Type Agency Description Comments Law Validity
Requirement for inspection of goods subject to Customs declaration on import Inspection Requirement Ministry of Economy and Finance Where so required, goods are to be made available for inspection by Customs in the manner prescribed the Director of Customs To combat smuggling, fraud, and tax evasion Law on Customs 20/07/2007

Procedures

Name Description Category View Procedure Detail with Relevant Forms
Submission of Customs Declaration Submission of Customs Declaration View

Measures

Name Type Agency Description Comments Law Validity
Requirement for inspection of goods subject to Customs declaration on export Inspection Requirement Ministry of Economy and Finance Where so required, goods are to be made available for inspection by Customs in the manner prescribed the Director of Customs To combat smuggling, fraud, and tax evasion Law on Customs 20/07/2007

Procedures

Name Description Category View Procedure Detail with Relevant Forms
Submission of Customs Declaration Submission of Customs Declaration View

Measures

Name Type Agency Description Comments Law Validity
Requirement for inspection of goods subject to Customs declaration on imports under the Rules of Origin Inspection Requirement Ministry of Economy and Finance Where so required, goods are to be declared with place of origin and to be verified by Customs To determine the tariff classification, origin, and customs value of imported and exported goods benefit from the favorable treatment assigned to their origin Law on Customs 20/07/2007

Procedures

Name Description Category View Procedure Detail with Relevant Forms
Submission of Customs Declaration Submission of Customs Declaration View
Application for Tech Equipment Export testing The objective of this procedure is to facilitate the smooth export of tech equipment while complying with international trade regulations. View

Measures

Name Type Agency Description Comments Law Validity
Requirement for inspection of goods subject to Customs declaration on export under the Rules of Origin Inspection Requirement Ministry of Economy and Finance Where so required, goods are to be declared with place of origin and to be verified by Customs To determine the tariff classification, origin, and customs value of imported and exported goods benefit from the favorable treatment assigned to their origin Law on Customs 20/07/2007

Procedures

Name Description Category View Procedure Detail with Relevant Forms
Submission of Customs Declaration Submission of Customs Declaration View

Measures

Name Type Agency Description Comments Law Validity
Requirement for goods exist within the list of goods that are partially exempted from duties and taxes Subsidies Ministry of Economy and Finance Law on Customs grants partial exemption of import duties and taxes for certain goods and to certain qualified importers To combat fraud and tax evasion Prakas No. 114 on Determination of Exempt Goods 15/02/2008

Measures

Name Type Agency Description Comments Law Validity
Customs transit procedure to allow the transport of goods from one customs office to another under customs control, with import duties and taxes suspended Other formalities Ministry of Economy and Finance Transited goods through Cambodia need to follow the terms and conditions of transit, established by Cambodian government To govern transited goods through Cambodia Prakas No. 508 on Customs Transit 01/07/2008

Measures

Name Type Agency Description Comments Law Validity
Customs transit procedure to allow the transport of goods from one customs office to another under customs control, with import duties and taxes suspended Verification Requirement Ministry of Economy and Finance Transited goods through Cambodia need to follow the terms and conditions of transit, established by Cambodian government To govern transited goods through Cambodia Prakas No. 508 on Customs Transit 01/07/2008

Measures

Name Type Agency Description Comments Law Validity
Requirement for payment of export management fee for obtaining Certificate of Origin on exports Rule of Origin Ministry of Commerce All exports under GSP/MFN are required to obtain a Certificate of Origin and pay an export management fee 30 days prior to the exports of goods. Governance of exports under trade preferential scheme Prakas No. 136 Necessary Measures for the Governance of Export under Trade Preferential Scheme 04/09/2006

Procedures

Name Description Category View Procedure Detail with Relevant Forms
Application for Certificate of Origin Procedure for application of all forms of Certificate of Origin View

Measures

Name Type Agency Description Comments Law Validity
Requirement to have at least 50% of the total applied quantity of products exported as to obtain Certificate of Origin Rule of Origin Ministry of Commerce Ministry of Commerce allows the exporter to apply for Certificate of Origin for Cambodian products transported by Air and transited by truck across the border, then continue by air to the market. Exporter who wishes to apply for this certificate shall have at least 50% of the total applied quantity of products to be exported. To facilitate the exports from Cambodia Prakas No. 106 Issuance of Certificate of Origin to Goods transported by Air after transiting by truck across Cambodian Border 10/04/2008

Measures

Name Type Agency Description Comments Law Validity
Requirements applied to temporary admission of imported goods that are to be re-exported. Measure on Re-Export Ministry of Economy and Finance Imported goods may be released by Customs for temporary importation under the temporary admission if at the time of importation it can be demonstrated that these goods will be re-exported. Temporarily imported goods shall be under customs control until such time as the conditions of their temporary admission have been fulfilled in according the provision of Article 15 of Law on Customs. Those imported goods for re-export shall meet the specific purpose under Praka 3 and requirements under Praka 4 & 5. To govern Temporary Importation under Temporary Admission Procedures. Prakas No. 928 on Temporary Importation under Temporary Admission Procedures 02/10/2008

Measures

Name Type Agency Description Comments Law Validity
Tax on imported goods to be sold in duty-free shop Measure on Re-Export Ministry of Economy and Finance The tax levied on imported goods to be sold in duty free shop is 10% of custom calculation base. This can be considered a tax for imported goods for re-export because majority of customers will buy imported goods for re-export (for personal consumption) Revenue collection Prakas No. 970 on the Provision of Public Services 27/12/2012

Measures

Name Type Agency Description Comments Law Validity
The requirement for reciprocity between governments concerned for imported goods being exempted from custom duties and taxes Subsidies Ministry of Economy and Finance The implementation of Praka 114 on imported goods being exempted from custom duties and taxes shall be based on existing international law and the principle of reciprocity between governments concerned. Governance of imported goods being exempted from custom duties and taxes Prakas No. 114 on Determination of Exempt Goods 15/02/2008

Measures

Name Type Agency Description Comments Law Validity
Licensing requirement for import of specially-designed goods (highly taxed goods) Authorization / permit requirements Ministry of Economy and Finance Importers of specially-designated goods shall correctly follow formalities, set by the Director of Customs, of transportation, circulation, storage, possession, and other requirements relating to the specially-designated goods. The Director of Customs may from time to time determine and amend customs procedures relating to transportation, distribution, storage and possession of the specially-designated goods; including required possibilities of customs sticker or seal affixing, being transported by authorized transportation means, being controlled by special registration, and goods to be accompanied by concerned judicial documents and so on. To govern the imports-exports of Specially-Designated Goods (Highly taxed goods) Prakas No. 735 on Procedures for the Management of Specially-Designated Goods 09/11/2008

Measures

Name Type Agency Description Comments Law Validity
Registration requirement for exports of specially-designed goods (prohibited or restricted goods) Restriction Ministry of Economy and Finance Importers of specially-designated goods shall correctly follow formalities, set by the Director of Customs, of transportation, circulation, storage, possession, and other requirements relating to the specially-designated goods. The Director of Customs may from time to time determine and amend customs procedures relating to transportation, distribution, storage and possession of the specially-designated goods; including required possibilities of customs sticker or seal affixing, being transported by authorized transportation means, being controlled by special registration, and goods to be accompanied by concerned judicial documents and so on. To govern the imports-exports of Specially-Designated Goods (sensitive and prohibited or restricted goods) Prakas No. 735 on Procedures for the Management of Specially-Designated Goods 09/11/2008

Measures

Name Type Agency Description Comments Law Validity
Inspection requirement for exported goods and transportation Inspection Requirement Ministry of Economy and Finance 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. To govern exported goods Prakas No. 107 Reporting, Movement and Transport of Exported Goods 15/02/2008

Measures

Name Type Agency Description Comments Law Validity
Requirement for reporting, making declaration and providing sample of exported goods Verification Requirement Ministry of Economy and Finance All goods for export must be reported and declared to Customs. 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. To govern exported goods Prakas No. 107 Reporting, Movement and Transport of Exported Goods 15/02/2008

Measures

Name Type Agency Description Comments Law Validity
Labeling requirement placed on goods (including imported goods) circulating in Cambodia for safety and health purposes Labeling Requirement Ministry of Commerce Manufacturers and service provides are required to indicate on the products the following information in Khmer: ingredients, compositions, user's guidelines, manufacturing dates, expiration dates and other requirements Safety and Health of Consumers Law on the Management of Quality and Safety of Products and Service 20/06/2000

Measures

Name Type Agency Description Comments Law Validity
Labeling requirement placed on goods (including imported goods) circulating in Cambodia for safety and health purposes Labeling Requirement Ministry of Commerce Manufacturers and service provides are required to indicate on the products the following information in Khmer: ingredients, compositions, user's guidelines, manufacturing dates, expiration dates and other requirements Safety and Health of Consumers Law on the Management of Quality and Safety of Products and Service 21/06/2000

Measures

Name Type Agency Description Comments Law Validity
Inspection requirement for products firstly imported into Cambodia Inspection Requirement Ministry of Commerce Products which are imported in to Cambodia require proof of inspection to guarantee compliance with this law. Safety and Health of Consumers Law on the Management of Quality and Safety of Products and Service 20/06/2000

Measures

Name Type Agency Description Comments Law Validity
Inspection requirement for products firstly imported into Cambodia Inspection Requirement Ministry of Commerce Products which are imported in to Cambodia require proof of inspection to guarantee compliance with this law. Safety and Health of Consumers Law on the Management of Quality and Safety of Products and Service 21/06/2000

Measures

Name Type Agency Description Comments Law Validity
Authorization requirement for imported products circulating in Cambodia Authorization Requirement Ministry of Commerce Products imported and circulating in Cambodia which could harm the health and safety of consumers requires prior authorization from competent institutions. For the safety and Health of Consumers Law on the Management of Quality and Safety of Products and Service 21/06/2000

Measures

Name Type Agency Description Comments Law Validity
Authorization requirement for imported products circulating in Cambodia Certificate Requirement Ministry of Commerce Products imported and circulating in Cambodia which could harm the health and safety of consumers requires prior authorization from competent institutions. Safety and Health of Consumers Law on the Management of Quality and Safety of Products and Service 21/06/2000

Measures

Name Type Agency Description Comments Law Validity
Authorization requirement for import of humanitarian products in to Cambodia Authorization Requirement Ministry of Commerce Humanitarian products imported in to Cambodia require special authorization from Cambodian government. For Safety and Health of Consumers Law on the Management of Quality and Safety of Products and Service 21/06/2000

Measures

Name Type Agency Description Comments Law Validity
Authorization requirement for import of humanitarian products in to Cambodia Authorization Requirement Ministry of Commerce Humanitarian products imported into Cambodia require special authorization from Cambodian government. For Safety and Health of Consumers Law on the Management of Quality and Safety of Products and Service 21/06/2000

Measures

Name Type Agency Description Comments Law Validity
Inspection requirement for exported products from Cambodia Inspection Requirement Inter-Agency Products exported from Cambodia which could harm health and safety of consumers require inspection For Safety and Health of Consumers Law on the Management of Quality and Safety of Products and Service 21/06/2000

Measures

Name Type Agency Description Comments Law Validity
Testing requirement for product samples Testing Requirement Ministry of Commerce Product samples shall be tested in public or private laboratories with defined recognition process For Safety and Health of Consumers Law on the Management of Quality and Safety of Products and Service 21/06/2000

Measures

Name Type Agency Description Comments Law Validity
Testing requirements for product samples Testing Requirement Ministry of Commerce Product samples shall be tested in public or private laboratories with defined recognition process For Safety and Health of Consumers Law on the Management of Quality and Safety of Products and Service 21/06/2000

Measures

Name Type Agency Description Comments Law Validity
Requirement to follow procedures in order to obtain certificate of origin Rule of Origin Ministry of Commerce Exporters are required to follow the updated procedures of certificate of origin issuance and to be compliant with procedure of importing countries For exporters to take advantage of preferential tariff rates. Prakas No. 233 Revisions of Procedures in Fulfilling Formalities for the Export of Goods 29/11/2013

Procedures

Name Description Category View Procedure Detail with Relevant Forms
Application for Certificate of Origin Procedure for application of all forms of Certificate of Origin View

Measures

Name Type Agency Description Comments Law Validity
Requirement for Exporters to register with MOC to obtain Certificate of Origin Registration Requirement Ministry of Commerce Companies and exporters who intend to export goods from Cambodia must come to register to be eligible for export of goods at the technical department of the Ministry of Commerce For exporters to take advantage of preferential tariff rates. Prakas No. 112 on Revision of Certificate of Origin Issuance Procedures 23/05/2013

Measures

Name Type Agency Description Comments Law Validity
Requirement for inspection of the production and export goods Inspection Requirement Ministry of Commerce The inspection of the production and export goods must be conducted by technical officers of the Ministry of Commerce at the location of the production, at the place of goods collection or at the goods warehouse at the request of the company or exporter or according to the necessity of the technical department For exporters to take advantage of preferential tariff rates. Prakas No. 233 Revisions of Procedures in Fulfilling Formalities for the Export of Goods 29/11/2013

Procedures

Name Description Category View Procedure Detail with Relevant Forms
Application for Certificate of Origin Procedure for application of all forms of Certificate of Origin View

Measures

Name Type Agency Description Comments Law Validity
Requirement for customs inspection of imported goods and goods in transport Inspection Requirement Ministry of Economy and Finance Imported goods and their transport are subject to customs inspection in accordance with custom risk assessment policy For (i) Verification of custom declaration, (ii) inspection for illegal imported goods and (iii) Inspection for undeclared goods. Prakas No. 569 on Inspection of Exported and Imported Goods and Transportation 01/01/2010

Measures

Name Type Agency Description Comments Law Validity
Requirement for customs inspection of exported goods and goods in transport Inspection Requirement Ministry of Economy and Finance Exported goods and good in transport are subject to customs inspection in accordance with customs risk assessment. For (i) Verification of custom declaration, (ii) inspection for illegal imported goods and (iii) Inspection for undeclared goods. Prakas No. 569 on Inspection of Exported and Imported Goods and Transportation 01/01/2010

Measures

Name Type Agency Description Comments Law Validity
Requirement for imported goods to pass through customs territory Requirement to pass through specified port of customs Ministry of Economy and Finance Imported goods arrival are required to enter nearby custom territory or designated custom territory and to notify customs authority Surveillance of imported goods into Cambodia Prakas No. 572 on Notification of Goods arrival to Customs Territory of Cambodia 06/09/2010

Measures

Name Type Agency Description Comments Law Validity
Requirement for exported goods to pass through customs territory and to follow custom declaration procedure of the territory Export Measures Ministry of Economy and Finance Requirement for exported goods to pass through customs territory and to follow custom declaration procedure of the territory Surveillance of exported goods from Cambodia Prakas No. 572 on Notification of Goods arrival to Customs Territory of Cambodia 06/09/2010

Measures

Name Type Agency Description Comments Law Validity
Requirement for inspection at border for goods imported into Cambodia Inspection Requirement Ministry of Economy and Finance Imported goods into Cambodia are subject to the inspection by relevant competent authorities at border checkpoints To secure safety, stability, social order, and to preserve state revenue Sub-Decree No. 064 Border Checkpoints 07/09/2001

Measures

Name Type Agency Description Comments Law Validity
Requirement for inspection at border for goods imported into Cambodia Inspection Requirement Ministry of Economy and Finance Imported goods into Cambodia are subject to the inspection by relevant competent authorities at border checkpoints To secure safety, stability, social order, and to preserve state revenue Sub-Decree No. 064 Border Checkpoints 07/09/2001

Measures

Name Type Agency Description Comments Law Validity
Requirement for inspection at border for goods exported out of Cambodia Inspection Requirement Inter-Agency Imported goods into Cambodia are subject to the inspection by relevant competent authorities at border checkpoints To secure safety, stability, social order, and to preserve state revenue Sub-Decree No. 064 Border Checkpoints 07/09/2001

Measures

Name Type Agency Description Comments Law Validity
Inspection requirement based on risk management approach for imported goods Inspection Requirement Inter-Agency Any decision to conduct a physical inspection of consignments shall be based on identified risk and conducted as a single inspection. CED shall prepare this inspection report. To ensure that an effective risk based balance between regulatory intervention and trade facilitation is achieved among the Ministries and agencies involved in management of export and import operations Sub-Decree No. 021 on the Facilitation of Trade through Risk Management 03/01/2006

Measures

Name Type Agency Description Comments Law Validity
Inspection requirement based on risk management approach for exported goods Inspection Requirement Prime Minister Any decision to conduct a physical inspection of consignments shall be based on identified risk and conducted as a single inspection. CED shall prepare this inspection report. To ensure that an effective risk based balance between regulatory intervention and trade facilitation is achieved among the Ministries and agencies involved in management of export and import operations Sub-Decree No. 021 on the Facilitation of Trade through Risk Management 03/01/2006

Measures

Name Type Agency Description Comments Law Validity
Service charge for issuing Certificate of Origin Rule of Origin Ministry of Commerce Fees of issuing Certifcate of Origin for various products Recovery of costs for Certifcate of Origin issuance Joint Prakas No. 985 on the Provision of Public Services of the Ministry of Commerce 28/12/2012

Procedures

Name Description Category View Procedure Detail with Relevant Forms
Application for Certificate of Origin Procedure for application of all forms of Certificate of Origin View

Measures

Name Type Agency Description Comments Law Validity
Service charge for export inspection service Inspection Requirement Ministry of Commerce Fees for inspection of various exported products Recovery of costs for inspection service Joint Prakas No. 985 on the Provision of Public Services of the Ministry of Commerce 28/12/2012

Measures

Name Type Agency Description Comments Law Validity
A suspension on the clearance of imported goods may be applied in the case where there is an objection lodged against a registered owner's mark Intellectual Property Ministry of Commerce Clearance of imported goods can be suspended by competent authorities if there is an application of objection made by a registered market. The procedure of suspension is detailed under this law. To protect the marks and trade names duly registered in the register of marks in the Kingdom of Cambodia and prevent the acts of unfair competition on the creation, the utilization of marks and trade names. Law Concerning Marks, Trade Names, and Acts of Unfair Competition 14/01/2012

Measures

Name Type Agency Description Comments Law Validity
Requirement for investment enterprise to provide import-export information Trade related investment measures Council for the Development of Cambodia Investment enterprise shall provide to the Tax Department and to the Customs Department on a quarterly basis a schedule of the actual import of goods approved for an investment project and the actual export of goods of the investment project. To govern the imports-exports of the investment project approved by CDC Sub-Decree No. 053 on Amendment of the Sub-Decree No. 88 on Implementation of the Law on Investment 06/11/1999

Measures

Name Type Agency Description Comments Law Validity
Reporting requirement for imports of production equipment and inputs Trade related investment measures Council for the Development of Cambodia Imports of production equipment and inputs under QIP are required to report on quarterly basis to Cambodian government To govern the application of law on investment Sub-Decree No. 111 on the implementation of the amendment to the law on the investment of the kingdom of Cambodia 27/09/2005

Measures

Name Type Agency Description Comments Law Validity
Administration Fee for Certificate of Origin (form A and N) Taxes and charges Ministry of Commerce An Administrative Fee must be paid to obtain a Certificate of Origin (form A and N) and which is imposed on the export of all products from Cambodia to all destinations. forms A and N. For Government revenue Prakas No. 044 Revision of Export Management Fee and Related Costs 09/02/2007

Procedures

Name Description Category View Procedure Detail with Relevant Forms
Application for Certificate of Origin Procedure for application of all forms of Certificate of Origin View

Measures

Name Type Agency Description Comments Law Validity
Labeling requirement for placing of various Cambodian standard logos on imported products Labeling Requirement Ministry of Industry and Handicraft Imported products that are to be circulated in Cambodia are required to have a Cambodian standard logo on labels, with specification determined in the Prakas For the nformation for consumers Prakas No. 112 on Cambodian Industrial Standard Logo 02/11/2014

Measures

Name Type Agency Description Comments Law Validity
Requirement for the request to delay, to postpone and to terminate the qualified investment project Investment Measure Council for the Development of Cambodia The delay, postponement and termination of QIP are required to follow the procedures including the report on imports of raw materials, equipment, construction materials and import taxes. To govern the QIP in Cambodia Directive No. 365 on Procedures for Delay, Postponement, Suspension, or Termination of Company Investment Activity 03/07/2011

Measures

Name Type Agency Description Comments Law Validity
Registration requirement for imported pesticide, seeds and animal feeds Registration Requirement Ministry of Agriculture, Forestry and Fisheries Imported pesticide, seeds and animal feeds must first be registered with the Minsitry of Agriculture, Forestry and Fisheries To govern the commercialization of pesticide in Cambodia Sub-Decree No. 069 Agriculture Materials Standards and Management 23/10/1998

Measures

Name Type Agency Description Comments Law Validity
Service fee requirement for import of fabrics under OPA form Taxes and charges Council for the Development of Cambodia Imports of fabrics under OPA form are required to pay 2,000,000 Riel as administrative fee to CDC Revenue collection Prakas No. 991 on Public Service 28/12/2002

Measures

Name Type Agency Description Comments Law Validity
Authorization requirements for imports of forest products and forest byproducts Authorization Requirement Ministry of Agriculture, Forestry and Fisheries Imports of forest products and forest by-products are required to follow the formalities and requirements under point.1.2 and point 2.2 of the notification, including import license, bill of lading, commercial invoice, sales-purchase To govern the export/imports of forest products and by-products Notification No. 756 on Import-Export Procedures Implementation of Wood and Wood Products 04/09/2014

Measures

Name Type Agency Description Comments Law Validity
Custom declaration requirement for exports Export Measures Ministry of Economy and Finance All exported goods are subject to custom declaration and declaration procedures determined by this Prakas To govern exports of goods from Cambodia Prakas No. 1447 on Customs Declaration Provisions and Procedures 26/12/2007

Procedures

Name Description Category View Procedure Detail with Relevant Forms
Submission of Customs Declaration Submission of Customs Declaration View

Measures

Name Type Agency Description Comments Law Validity
Custom declaration requirement for imports Other formalities Ministry of Economy and Finance All imported goods are subject to custom declaration and declaration procedures determined by this Prakas To govern imports of goods into Cambodia Prakas No. 1447 on Customs Declaration Provisions and Procedures 26/12/2007

Procedures

Name Description Category View Procedure Detail with Relevant Forms
Submission of Customs Declaration Submission of Customs Declaration View
Supported and funded by

© The Ministry of Economy and Finance, Kingdom of Cambodia, All Rights Reserved., 2022.

Powered and implemented by NTR secretariat