Legal Document

KINGDOM OF CAMBODIA

Nation Religion King

Ministry of Economy and Finance

No. 735  MEF.CE

Phnom Penh, 11 September 2008

PRAKAS

on

Procedures for the Management of Specially-Designated 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;

- Having  Seen  Anukret  No   209  ANKR.BK  dated  31  December  2007  on  the Implementation of List of Prohibited and Restricted Goods;

- Pursuant to the priority task of the Ministry of Economy and Finance.

HEREBY DECIDES

Praka 1.-

Specially-Designated Goods means goods that are sensitive or highly-taxed goods in accordance with the provisions of the second paragraph of Article 8 of the Law on Customs. Specially-Designated Goods are subject to additional procedures for the control and restriction on the transportation, movement, storage and possession.

Prakas 2-

Highly taxed goods means goods which are subject to duty and taxes at a compound rate of more than 27 (twenty seven) percent.

Praka 3.-

Sensitive goods are the goods that are:

-   in the list of prohibited and restricted goods in accordance with the Anukret on the implementation of prohibited and restricted goods;

-   potential  for  duty  and  tax  revenues  as  well  as  smuggling  activities  as described in the annex of this Prakas.

Praka 4.-

For the kind of goods that are specially designated as described in Praka 2 and 3 of this Prakas, in accordance with the provisions of the Law on Customs, the power of

Customs Officer shall cover the entire customs territory including the Customs Zone.

For other goods that are not specially designated, in accordance with the provisions of the Law on Customs, the power of Customs Officer shall only cover in the Customs Zone.

In the event of pursuit in plain sight from the inside of the Customs Zone, or the unexpected discovery of goods which do not statement made or documents in the possession of the person holding the goods, in accordance with the provisions of the Law on Customs, the power of Customs Officer may cover the entire customs territory although those goods are not the specially-designated goods.

Praka 5.-

Pursuant to the priority task, the Director of Customs may propose to the Minister of Economy and Finance to amend or add some more goods to the list of Specially- Designated Goods.

Praka 6.-

In accordance with the actual circumstances, and in order to ensure the effectiveness of Customs, 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.

ANNEX

To the Prakas No. 735 MEF.CE  dated 11 September 2008, Issued by the Ministry of Economy and Finance On the Management of the Specially-Designated Goods

1- List of Specially-Designated: Specially-designated goods include:

- High-taxed goods in accordance with the provisions of Praka 2 of the Prakas on the Management of Specially-Designated Goods;

- Goods in the List of Prohibited and Restricted Goods in importation or exportation in accordance with the provisions of Anukret on the Implementation of List of Prohibited and Restricted Goods;

- Other goods as below:

1.     All kinds of vegetables, fruits, tubers, fishes and meats;

2.     Flour;

3.     Cooking oil;

4.     Food products and necessities;

5.     Wines and beers;

6.     Condensed, liquid or powder milks, including sugar-contained;

7.     All kinds of beverages, including non-sugar or non-alcoholic contained;

8.     All kinds of cigarettes;

9.     Petroleum products;

10.  Mono Sodium Glutamate;

11.  Balm and medicinal oils;

12.  All types of cosmetics and other body/beauty care;

13.  Soap, or cleaning and hygienic products;

14.  Vehicle and car tyres;

15.  All kinds of papers;

16.  Cloth, garment, including components or pieces;

17.  Machineries, or electrical/mechanical equipments, or electronics, including spare parts and pieces;

18.  Generators, batteries;

19.  Telecommunication equipments, including components;

20.  Vehicles including spare parts and components;

21.  All kinds of game equipments and materials;