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

 

Kingdom of Cambodia

Nation – Religion – King

 

Ministry of Commerce

No. 044 MOC / SM 2007

 

Phnom Penh, February 09, 2007

 

 

Inter-Ministerial Regulation

On

The Revision of Export Management Fee and Related Costs

 

 

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.

 

This document applies to the following 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
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