Cambodia Duty Free Shop : customs.gov.kh

Organization : General Department of Customs and Excise of Cambodia
Facility : Duty Free Shop
Country : Cambodia
Website : https://www.customs.gov.kh/en/customs-procedures/365-duty-free-shop?ref=714

What is Duty Free Shop?

Duty Free Shop is a Type B of Customs-Bonded Warehouse that complied with existing laws and regulations and administered by the GDCE for selling imported goods to foreign travelers.

Related / Similar Facility : Cambodia Customs Bonded Warehouse

Types of Duty Free Shop

** International departure terminal duty free shops,
** International arrival terminal duty free shops,
** Downtown duty free shops, and
** In-flight or on-cruise duty free shops.

Principles and Procedures of Duty Free Shop

** Quantities and items imported under duty free shop scheme are determined as monthly import quotas in according to the Annex of Circulation No. 007 MEF dated 25th July 2018.
** Every import shall be required the import permit issued by the GDCE (Department of Excise).
** Goods imported under duty free shop scheme are subject for 10% fee.
** Customs clearance and fee payment shall be done at the customs and excise branch or office at entering gate in according to existing laws and regulations.

Transportation of Goods Imported under Duty Free Shop Scheme:
** Every transport of goods imported under duty free shop scheme within the country shall be attached with transportation permit. In necessary case, at least two customs officers will escort the goods to destinations.
** Loading trucks shall be painted the company logo and affixed a transporting card, issued by the GDCE (Department of Excise), on the front mirror of the trucks.

Selling Goods Imported under Duty Free Shop Scheme:
** Customers of Duty free shop are foreign travelers, foreign​ crews, diplomats and other authorized persons by Ministry of Economy and Finance.
** Sales quota for each inbound customer shall be allowed in according to the Annex of Circulation No. 007 MEF dated 25th July
** Sales for each outbound customer shall not be restricted; however, the customer shall bear own responsibility for any procedures and quantity restriction in destination countries.
** Downtown duty free shops are allowed to sell goods with unlimited amount to customers but the goods shall be handed-over and picked up at any border gates of the Kingdom of Cambodia under customs control, except the goods, in suitable quantity for a passenger or for personal use in accordance to existing regulations, that get particular approval from the MEF to hand-over the goods at the shops.
** Goods imported under duty free shop scheme shall be affixed sticker: “CAMBODIA DUTY NOT PAID”.

Obligations of Duty Free Shop Operators

** Depositing 5% of total annual duties and taxes on goods in the warehouses as guarantee to the GDCE.
** Paying annual license fee at 1% of monthly average duties and taxes on goods in the warehouses or at least 2 million KHR.
** Fully obeying legal contract on establishment and operation of duty free shops and other related regulations.
** Completely supporting and cooperating with relevant competent officials.
** Reporting timely and keeping customer‘s data for customs audit.
** Fully taking legal responsibilities to the leakage of goods imported under duty free shop scheme into domestic market.