Kingdom of Cambodia
Nation Religion King
General Department of Custom and Excise of Cambodia
No. 1150 GDCE Phnom Penh, Nov 13, 2014
Strengthening Effective Equitable Treatment in Custom Inspection
The General Department of Custom and Excise of Cambodia has so far observed some inactions or discriminations concerning the treatment of custom formalities inspection according to applicable laws and regulations, which lead to vagueness and impact equitable business environment, which is the most important input to attract investment and competitive competition in market economy in the Kingdom of Cambodia.
In order to reduce and ultimately eliminate such negative business environment and with full support from the Royal Government of Cambodia as well as from Ministry of Economy and Finance, the General Department of Custom and Excise of Cambodia would like to provide the following guidance as follows:
- Must maintain maturity and continue to provide inspection service through custom procedures by putting applicable legal provisions at the core. In the meantime, provide advice to relevant individuals on the needs and obligations to provide equitable treatment and provide a copy of this instruction to this individual.
- If the above practice cannot be implemented successfully, relevant custom and excise officials must report immediately to competent authorities, especially the General Department of Custom and Excise of Cambodia to take legal action and must not arbitrarily provide favorable treatment, especially facilitate tax evasion against applicable legal provisions.
Upon receiving this instruction, all entities under the General Department of Custom and Excise of Cambodia must make arrangement to ensure effective implementation from now on.
in charge as the General Director for Custom and Excise of Cambodia
Dr. Pen Siman
- Cabinet Office of Minister of Economy and Finance “For Information”
- Secretariat of the Custom-Private Sector Partnership Mechanism “For Implementation”
- Documentation - Archival
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