Cambodia Special Economic Zone (SEZ) : customs.gov.kh

Organization : General Department of Customs and Excise of Cambodia
Facility : Special Economic Zone (SEZ)
Country : Cambodia
Website : https://www.customs.gov.kh/en/customs-procedures/724-restricted-and-prohibited-goods?ref=714

What is Special Economic Zone (SEZ)?

SEZ refers to the special area for the development of the economic sectors which brings together all industrial and other related activities and may include General Industrial Zones and/or Export Processing Zones. Each Special Economic Zone shall have a Production Area and may have a Free Trade Area, Services Area, Residential Area and Tourism Area.

Related / Similar Facility : Cambodia Temporary Admission

Incentives Related To Special Economic Zone

Incentives For Zone Developer:
** The import of equipment and construction materials to be used for infrastructure construction in the zone shall be allowed and under import duty and taxes burden of the government
** The Zone Developer may request, under the form of temporary admission (AT), for the import of means of transportation and machineries used for the construction of the infrastructures in accordance with the existing laws and regulations.

Incentives For Investors:

Note:
Details of incentives for SEZ developers and SEZ investors are set in the Law on Investment, Anukret on the Establishment and Management of Special Economic Zones, and other existing legal standard documents.

Import Procedures in Special Economic Zone

Competent customs officer to SEZ shall consider and propose to GDCE for determining the seamless route and appropriate period to transport goods in-out between SEZ and official checkpoint.

Procedures at Official Checkpoint:
Importers only show and provide competent customs officer at official checkpoint a copy of documents related to goods for transit to SEZ without submitting Customs Declaration. The documents shall include invoice/packing list, transport documents or other documents mentioned the information of goods for transit to SEZ located nearby the official checkpoint.

Procedures at SEZ:
** The investors shall submit documents related to goods for transit which are mentioned above to the competent customs officer.
** The competent customs officer shall preliminarily verify the identification of involved individual, means of transport and related documents and then allow the goods to enter the investor premises or other Areas of SEZ in case Investors do not have a proper place to store their goods.
** The importers can unload their goods for using or processing according to their need without the presence of Customs officer in accordance with a policy of Trade Facilitation through Risk Management, except for a special request from those officers who have permission from the representative of GDCE to SEZ.
** Once the goods have been unloaded, importers shall submit Customs declaration by clearly describe each item whether or not being stated in the master list approved by SEZ Administration or Cambodian Special Economic Zone Board.
** The competent customs officer shall manage to verify all items declared above with Master List. Investor can request to the representative of GDCE to SEZ for advance clearance importation of goods which are not in the Master List but are under incentive scheme in accordance with Sub-Decree No. 148 ANKr.BK above.
** Other Items which are not under incentive scheme are subject to implementation of normal customs procedures especially related to duties and taxes and other restrictions.