Title | Prakas No. 044 Revision of Export Management Fee and Related Costs |
Type | Regulation |
Issuing Agency | Ministry of CommerceMinistry of Commerce |
Issuing Date | 09/02/2007 |
UNOFFICAL TRANSLATION
Senior Minister, Minister of Economy and Finance
Senior Minister, Minister of Commerce
- Have seen Sub-Decree No. 54 ANKR, dated September 22, 1997 on the
Organization and Function of the Ministry of Commerce;
- Have seen Sub-Decree No. 04 ANKR, dated January 20, 2000 on the
Organization and Function of the Ministry of Economy and Finance;
- By implementing Sub-Decree No. 81 ANKR, dated November 16, 1995 on the Establishment of Financial Inspection on the State Budget Expenditure at Ministries, Municipalities – Provinces, Autonomous Cities, Phnom Penh Municipality, and Public Administration Organizations;
- In accordance with Regulation (Prakas) No. 285 MOC/GSP, dated October 18, 2005 on the Determination of Export Management Fee;
- By implementing Regulation (Prakas) No. 004 SHV, dated January 15, 1996 on the Implementation of General Rules on Public Finance;
- By implementing Instructed Circulation No. 002 SHV, dated February 16, 1996 on the Revenue Account;
- By Implementing Instructed Circulation No. 001 SHV, dated January 13, 2004 on the Improvement of Formality to implement State Budget;
- According to the recommendation of Samdech Prime Minister on the reduction of Export Management Fee, delivered during the 11th Royal Government – Private Sector Forum on January 24, 2007.
Hereby Decides
Article 1:
To revise and supplement the contents of Article 1 of Regulation (Prakas) No.
285 MOC/GSP dated October 18, 2005 on the Determination of Export Management Fee by amending the Export Management Fees for exporting to the United States of America to the new revised fees as stipulated in the following table:
Categories |
EMF Revision (Reduced by 10%) |
Payment Per Unit (in KHR) |
331/631 |
81 |
KHR/DPR |
334/634 |
810 |
KHR/DOZ |
335/635 |
810 |
KHR/DOZ |
338/339/638/639 |
2,025 |
KHR/DOZ |
340/640 |
2,025 |
KHR/DOZ |
345 |
2,430 |
KHR/DOZ |
347/348/647/648 |
2,430 |
KHR/DOZ |
352/652 |
81 |
KHR/DOZ |
435 |
2,430 |
KHR/DOZ |
438 |
2,430 |
KHR/DOZ |
445/446 |
2,430 |
KHR/DOZ |
645/646 |
2,835 |
KHR/DOZ |
218 |
81 |
KHR/1,000 m2 |
220 |
81 |
KHR/1,000 m2 |
237 |
81 |
KHR/DOZ |
239 |
81 |
KHR/DOZ |
313 |
81 |
KHR/1,000 m2 |
326 |
81 |
KHR/1,000 m2 |
333 |
405 |
KHR/DOZ |
336 |
810 |
KHR/DOZ |
337 |
810 |
KHR/DOZ |
341 |
810 |
KHR/DOZ |
342 |
810 |
KHR/DOZ |
346 |
810 |
KHR/DOZ |
349 |
405 |
KHR/DOZ |
350 |
405 |
KHR/DOZ |
351 |
405 |
KHR/DOZ |
354 |
4,050 |
KHR/DOZ |
359 |
405 |
KHR/DOZ |
360 |
81 |
KHR/DOZ |
361 |
405 |
KHR/DOZ |
362 |
405 |
KHR/DOZ |
363 |
81 |
KHR/DOZ |
367 |
81 |
KHR/DOZ |
369 |
81 |
KHR/DOZ |
433 |
4,050 |
KHR/DOZ |
434 |
6,480 |
KHR/DOZ |
436 |
810 |
KHR/DOZ |
439 |
810 |
KHR/DOZ |
440 |
810 |
KHR/DOZ |
442 |
4,050 |
KHR/DOZ |
443 |
3,240 |
KHR/DOZ |
444 |
1,620 |
KHR/DOZ |
447 |
3,240 |
KHR/DOZ |
448 |
4,050 |
KHR/DOZ |
459 |
81 |
KHR/DOZ |
611 |
81 |
KHR/DOZ |
613 |
81 |
KHR/1,000 m2 |
617 |
81 |
KHR/1,000 m2 |
619 |
81 |
KHR/1,000 m2 |
620 |
81 |
KHR/1,000 m2 |
625 |
81 |
KHR/1,000 m2 |
627 |
81 |
KHR/1,000 m2 |
628 |
81 |
KHR/1,000 m2 |
629 |
81 |
KHR/1,000 m2 |
633 |
810 |
KHR/1,000 m2 |
636 |
405 |
KHR/DOZ |
641 |
405 |
KHR/DOZ |
642 |
405 |
KHR/DOZ |
643 |
648 |
KHR/DOZ |
644 |
648 |
KHR/DOZ |
649 |
405 |
KHR/DOZ |
650 |
405 |
KHR/DOZ |
651 |
81 |
KHR/DOZ |
653 |
3,240 |
KHR/DOZ |
654 |
4,050 |
KHR/DOZ |
655 |
1,620 |
KHR/DOZ |
659 |
405 |
KHR/DOZ |
666 |
81 |
KHR/DOZ |
669 |
81 |
KHR/DOZ |
670 |
81 |
KHR/DOZ |
736 |
81 |
KHR/DOZ |
834 |
2,430 |
KHR/DOZ |
835 |
2,430 |
KHR/DOZ |
836 |
2,430 |
KHR/DOZ |
838 |
2,430 |
KHR/DOZ |
839 |
405 |
KHR/DOZ |
840 |
3,240 |
KHR/DOZ |
842 |
405 |
KHR/DOZ |
844 |
405 |
KHR/DOZ |
845 |
405 |
KHR/DOZ |
846 |
405 |
KHR/DOZ |
847 |
486 |
KHR/DOZ |
848 |
486 |
KHR/DOZ |
851 |
486 |
KHR/DOZ |
852 |
648 |
KHR/DOZ |
859 |
405 |
KHR/DOZ |
870 |
405 |
KHR/DOZ |
899 |
405 |
KHR/DOZ |
Article 2:
To revise Article 2 of the Regulation (Prakas) No. 285 MOC/GSP dated October 18, 2005 on the Determination of Export Management Fee to all exporting destination except for the United States of America to be implemented based on the following new fees:
- 0.081 USD/DOZ for all kinds of garment.
- 0.02025 KHR/1,000 m2 for all kinds of fabric.
- 0.081 USD/DOZ-PRS for all kinds of footwear.
Article 3:
To determine the Export Management Fee for shock product which yet to be defined and fix it at 90 KHR/DOZ-PRS for all exporting destination.
For Bicycle product, fee is fixed at 3,500 KHR/Piece for all exporting destination.
Article 4
Every procedure for exporting purposes to all destinations has been imposed the following Administrative Fees:
- Procedure to obtain Form N = 30 USD/Certificate
- Procedure to obtain Form A = 50 USD/Certificate
In case of the exportation of Textiles and Garments under 2,000 Pieces or footwear fewer than 200 Pairs:
- Procedure to obtain Form N = 10 USD/Certificate
- Procedure to obtain Form A = 15 USD/Certificate
Article 5:
Export Management Fee has been exempted for every small consignment with value less than 6,000 Euro for European Union destination and value less than 800 USD for other destinations.
Article 6:
The collection of revenue generated from the above mentioned Administrative Fees and Export Management Fees should be processed check at the Department of Accounting and Finance of the Ministry of Commerce.
Article 7:
A). The governance of revenues stipulated in the above article has to be implemented in accordance with the formality of the Operation of the General State Budget and recorded in Chapter 71, Account No. 711, and Sub-account No. 7114 by paying in full 100% into state budget.
B). For revenues collected by the Ministry of Commerce, these revenues have to be paid into National Treasure in accordance with the implementation of Circulation No. 002 SHV dated February 16, 2006.
C). Ministry of Commerce has to make monthly Report of Total Revenue and send this report to the Ministry of Economy and Finance.
Article 8:
The collected revenues as stipulated in the above Article 7 have to be divided to the Ministry of Commerce for utilizing to support the governance and collection of these revenues based on the approval of the Royal Government of Cambodia which is stipulated in separated regulation (Prakas).
Article 9:
Any regulation (Prakas) contradicted to the contents of this regulation
(Prakas) will be considered null and void.
Article 10:
All concerned institutions under the supervision of the Ministry of Economy and Finance and the Ministry of Commerce have to implement this regulation (Prakas) in accordance with their individual duties.
Article 11:
This regulation (Prakas) is legally bound starting from February 16, 2007 onward.
Senior Minister Senior Minister
Minister of Economy and Finance Minister of Commerce
Signature and Seal Signature and Seal
KEAT CHHON CHAM PRASIDH
Copies confirmed to:
- General Secretariat of the Senate.
- General Secretariat of the National Assembly.
- Cabinet of Samdech Prime Minister.
- Cabinet of H.E Deputy Prime Minister SAR KHENG.
- Cabinet of H.E Deputy Prime Minister HOR NAMHONG.
- Council of Ministers.
- National Authority of Auditing.
- All Ministries and concerned Institutions.
- All Provinces and Municipalities.
- As per Article 10 - for implementation.
- Documents – Chronicles.
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 |
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 |