Legal Document

UNOFFICAL TRANSLATION

KINGDOM OF CAMBODIA

Nation Religion King

Customs and Excise Department

No. 790 CE

Phnom Penh, 28 August 2008

INSTRUCTION

On

Customs Transit Procedures

In accordance with the provisions of Praka 4 of Prakas No. 508 MEF. BRK dated July 1st, 2008 issued by the Ministry of Economy and Finance, Customs and Excise Department (CED) established terms and conditions for customs transit procedures as follows:

1. Legal entities entitled for authorized transit operators include:

- Customs Temporary Storage Operators

- Customs Bonded Warehouse Operators

- Others  Persons  received  advance  permission  from  CED  to  operate customs transit procedures.

2. At entry checkpoint:

-   Authorized Transit Operators must fill in a Summary Customs Declaration meaning to only fill in box number 1, 2, 8, 10, 14, 17, 18, 21, 31(in Container Identification), 35, 37, 44 (if  required), 52, 53, 54 and submit  in three copies to the competent customs officers.

-   Customs Officers have to fill in part A and C of the Customs Declaration. After checking the authenticity of documents, transportation means and containers, the competent customs officers could, if necessary, conduct physical inspection eventually. If no irregularity is suspected, the competent customs officers shall stamp and certify the customs transit procedures which define a number of conditions, especially the legal routes and time limits for the transit, as well as affix customs stamp or customs seals on the transit transportation means or containers. A copy of Customs Declaration shall be kept at the Office of Entry. The other two copies shall be given to the Transit Operators or  their  representatives  to  be  accompanied  with  the  goods  and  transport  vehicles towards the Office of Exit. This copy of customs declaration shall be semi-folded and placed in the lower right of the front glass of the transport vehicles, showing the stamps certified by the competent customs officers as in the annex sample.

3. At Office of Exit:

-   The Authorized Transit Operators or their representatives shall present the two copies of Customs Declarations filled at the Office of Entry to the competent customs officers at Office of Exits.

-   The competent customs officers at the office of exit shall check authenticity of the stamps and seals on the transit transport means or containers by verifying with the transit documents. If no irregularity is suspected, the competent customs officers shall certify in part D of the customs declarations and remove out any customs seals or stamps before releasing into a third country. A copy of customs declaration shall be reserved at the office of exit for eventually verifying with the office of entry. Another remaining copy of the customs declaration shall be provided to the transit operators or their representative for clearance at the office of entry.

4. Others Conditions: The competent customs officers in charge of customs transit at the office of entry shall define legal routes and duration of transit operation with discussion with the operators if deemed necessary with the following principles:

-   Legal routes: It shall precisely be indicated the road names or numbers and changing points along the way. Any stop-over of the goods and transportation means shall only be allowed alongside the specified legal routes, except advance permission from the competent customs officers in the case of force majeure or incidental accidents being certified by a competent authority. Any additional loading or unloading of goods, or changing of transportation means along the legal routes is not allowed.

-   Transport Duration: Transport duration as well as reasonable possibility of stop  along  the  routes  must  clearly  be  determined  and  conforming  with  the  road condition, as described in routing, and transportation means.

5. Types of transportation means: Only transit goods, transported in containers as defined in the point six below, can be transported under customs transit procedure.

The other types of transport means, including containers not stipulated in the point 6 below, can be examined and allowed by Customs and Excise Department to operate under the customs transit procedure if those devices are appropriately made and equipped with the following conditions:

- no goods can be removed from or introduced into the sealed part of the transport-unit without leaving visible traces of tampering or without breaking the customs seal;

- it contains no concealed spaces where goods may be hidden; and

-  all spaces capable of holding goods are readily accessible for customs inspection.

6. Containers for stuffing transit goods are transportation equipments or facilities which: 

- is capable for the customs seal or sticker to be affixed and strongly suitable for repeated uses;

- is  specially  created  to  facilitate  goods  transportation  on  single  mean  of transportation or multimodal transportation without transferring.

- designed for ready handling, particularly when being transferred from one mode of transport to another;

- is a standard container of 20 feet, 40 feet and 45 feet.

7. Heavy or bulky cargo​es; which because of their weight, size, or nature being normally not carried in a closed compartment (container); may be allowed to be carried by non-sealed vehicles or containers, provided those goods can easily be identified by reference to the description given  (in packing lists, photographs, drawings).

Customs may apply appropriate monitoring measures so as to prevent substitution, removal, or addition of goods.

8. Deposit of Secur​ity:  The operator of customs temporary storage and customs bounded warehouse who already deposited the security at the Customs and Excise Department are not required to re-deposit security for the customs transit procedure. For other persons including customs brokers who operate under the customs transit procedure shall be required to deposit the security in accordance with the provisions of Prakas on Security issued by the Ministry of Economy and Finance.

9. Chief of relevant customs check-point shall clearly assign customs officers to take responsible for supervision, control, and decision at spot regarding the implementation of customs transit procedure in accordance with the provisions of laws in effect, especially this guideline and Prakas on the Customs Transit issued by the Ministry of Economy and Finance. These duties also include the transit authorization of goods, security  determination,  transit  clearing,  document  management,  and  making reports or other official customs records relating to the operation of customs transit procedure.

After receiving this guideline, all concerned chiefs of customs branches, chiefs of customs offices, chiefs of customs checkpoints shall effectively implement it from the date of signature herein.

       Delegate of the Royal Government

in Charge  of Customs and Excise Department

                      Signature

                  Dr. Pen Siman

CC:

-     Cabinet of Senior Minister, Minister of Economy and Finance