Cambodia Customs Transit

Organization : General Department of Customs and Excise of Cambodia
Facility : Customs Transit
Country : Cambodia
Website : https://www.customs.gov.kh/en/customs-procedures/700-transit?ref=340

What is Customs Transit?

Customs transit is the customs procedure under which transport of goods is allowed under customs control from a customs office or an authorized clearance premise to another customs office or another clearance premise in the customs territory, under customs control, with import duties and taxes suspended, but subjects to other related burdens or fees.

Related / Similar Facility : Cambodia Procedure of Customs Declaration in ASYCUDA

Types of Customs Transit

There are two (2) types of transit: national and international transit.

National Transit

National transit is the transport of goods from:
** entry customs office (departing office) to another customs office (destination office) or other authorized customs clearance premise, which locates in customs territory of Cambodia.
** a customs office or an authorized customs clearance office to exporting customs office.
** a customs office or an authorized customs clearance office to another customs office or other authorized customs clearance offices, which locate in customs territory of Cambodia.

National Transit Procedure:
Import goods requested to transit to Customs Temporary Storage (Dry Port):
** Operators of customs transit procedure shall receive permit from the GDCE in advance in order to implement the procedure of customs transit.
** Operators of customs transit procedure or representatives shall complete summary customs declaration at entry customs office (departing office)
** Customs officers responsible for management of goods manifest at the departing office shall deduct container inventory from the managing list of the customs temporary storage
** Containers could be required to go through x-ray machine at the departing office or at any destination office in dry ports in customs territory of Cambodia
** Competent customs officers at the departing office shall implement as the following:
** complete information box at Section A & C of the customs transit declaration
** may randomly conduct physical inspection on transit goods based on risk management principles
** stamp and certify the procedure of customs transit by setting some conditions such as legal route and period of time for transit as well as securing conveyances or containers with customs seals if there is no irregularity.
** Customs chief of departing office shall sign to complete the transit procedure
** keep a copy of customs declaration at the departing office and provide two copies to the transit operators or representatives to be carried with the transport to the authorized dry port.

Import goods requested to transit to Special Economic Zone (SEZ):
** Investors in SEZ shall make a request to entry customs office (departing office) for transporting goods under the national transit procedure to the SEZ.​ The request shall be approved by competent customs officers at the SEZ.
** Investors in the SEZ or representatives shall complete summary customs declaration at the departing office
** Customs officers responsible for management of goods manifest at the departing office shall deduct the container inventory from the managing list of the customs temporary storage
** Customs officers at the departing office shall:
** complete information box at Section A & C of the customs transit declaration
** may randomly conduct physical inspection on transit goods based on risk management principles
** stamp and ratify the procedure of customs transit by setting some conditions such as legal route and period of time for transit as well as securing conveyances or containers with customs seals if there is no irregularity.
** Customs chief of departing office shall sign to complete the transit procedure
** keep a copy of customs declaration at the departing office and provide two copies to the transit operators or representatives to be carried with transport to the authorized dry port.

Goods exported from a special economic zone to a temporary storage (Dry Port) to be containerized with other goods:
Investor in a SEZ or representatives shall request the customs office at the SEZ to transport goods from SEZ to a dry port to be containerized with other goods. The request to transport such goods shall be made in three copies and shall be kept at the customs office at the SEZ and other two copies for carring along with the transportation mean.

The authorized customs officer at the SEZ shall:
** Certify and allow the goods to be transited for further dry port’s customs formality
** Designate the route and duration and seal the mean of transport.
** Customs officers of the Department of Export Management the dry port shall:
** Verify the regularity of the seal and the mean of transport and certify the goods’ arrival at the destination
** Remove the customs seal before allowing the goods to be stored in the dry port’s warehouse if there is no irregularity
** Finish customs formality following the existing procedure.

International Transit

International Transit is the transportation of goods from an entry customs office into the customs territory and to an exit customs office and out of the customs territory.

The operator shall receive permit from the GDCE in advance to proceed international transit procedure and shall follow the below procedure:
** At the entry custom office
** The operator or representatives shall complete the summary customs declaration at the office of departure
** The authorized customs officer shall complete information box at Section A & C of the customs declaration. If there is no irregularity, the officer shall stamp and confirm the transit with some criteria such as legal route, and duration for transit and seal the container.
** At the exit customs office
** The operator or representatives shall present the declaration from the entry customs office to the customs officer at exit customs office
** The authorized customs officer at exit customs office shall inspect the regularity of the stamp or seal on the mean of transport or container. If there is no irregularity, the authorized customs officer shall certify in the Section D of the declaration and remove the stamp or customs seal before allowing the goods to transit to a third country.

Persons qualified as the operator of transit procedure are:
** The operator of a temporary storage
** The operator of a customs bonded warehouse
** Other persons who obtain advance permission from the GDCE to implement the customs transit procedure.

The GDCE may define certain criteria regarding customs transit operation:
** Define the authorized transit operation including rights to revoke the transit procedure temporarily or permanently for those who committed customs offenses.
** Detail operational procedure including document requirements and other restrictions regarding the procedure at the entry customs office, exit customs office, or destination office and the record of licit route and duration of the transportation under transit regime.
** The customs control procedure and requirement to attach customs stamps or seals on the mean of transport or container.
** The operational procedure when there is a loss or damage of the transit goods, the damage of stamp or customs seal and events or other incidents that affect ability to fulfill the obligation for transit.
** The types of mean of transport and container which can ensure the security standard of transit.
** Deposit requirements.
** Offense related to transit operation shall be settled in accordance with the provision of customs law and other existing laws and regulations of the Kingdom of Cambodia.