Cambodia Goods under Exemption of Import Duties : customs.gov.kh

Organization : General Department of Customs and Excise of Cambodia
Facility : Goods under Exemption of Import Duties
Country : Cambodia
Website : https://www.customs.gov.kh/en/customs-procedures/367-goods-under-exemption-of-import-duties?ref=714

What are the Goods under Exemption of Import Duties in Cambodia?

In accordance with the provisions of Article 26 of the Law on Customs, the exemption from customs import duties and taxes are granted for certain goods and to certain qualified importers.

Related / Similar Facility : Cambodia Advance Ruling

The following goods are exempted from customs duties and taxes:
** Goods imported by foreign diplomatic or consular missions, international organizations and agencies of technical cooperation of other governments, to use in the exercise of their official function with the attachment of the certification from the Head of Mission, and the Ministry of Foreign Affairs and International Cooperation;
** Goods imported for the personal use of the official personnel of missions and organizations as stated in sub-paragraph.
** The implementation of this sub-paragraph and sub-paragraph (a) shall be based on existing international law and the principle of reciprocity between governments concerned;
** Goods originating in Cambodia or goods that have previously been taxed which are outside the customs territory and re-import with no value added;
** Goods exempted from customs import duties and taxes under the provisions of other laws and regulations of the Kingdom of Cambodia;
** Goods donated for charity; goods for research and scientific purposes, samples and goods for exhibition with no commercial value; coffins containing human remains;
** Goods up to a certain value or quantity imported by passengers, crews of conveyances and border crossers as determined by the Director of Customs;
** Goods in transit or being transshipped through the customs territory;
** Household goods, personal effects and belongings excluding motorized vehicles, imported by persons changing residence to Cambodia in quantities determined by the Director of Customs;
** Industrial equipment, and products needed for the operation and maintenance of such equipment, that is used on the continental shelf for the exploration and extraction of hydrocarbons and other mineral and organic substances as approved by the Minister of Economy and Finance;
** Other goods approved by the Minister of Economy and Finance.

Management of Goods with Exemption of Duties & Taxes

Goods imported with exemption of import duties and taxes under subparagraph (a) of the first paragraph of Article 26 of Law on Customs for or by foreign diplomatic or consular missions, international organizations and agencies of technical co-operation of other governments, for using in the exercise of their official functions and their personnel uses shall be exported after completion of their missions.

Such goods and others stated under the provisions of the first paragraph of Article 26 of Law on Customs are not allowed to sell, transfer, divert to other non-authorized uses, or disposed of without the prior authorization from the customs authorities.

Organizations or persons, who wish to sell, transfer, divert to other non-authorized uses, or dispose of goods imported with fully or partially exempt from import duties and taxes shall request for prior permission from customs administration in accordance with following procedures:
** Shall apply for customs permit to customs administration by clearly indicating of how destinations or ownership of goods have been changed.
** A copy of this request shall be sent to the Ministry of Foreign Affairs and International Cooperation, or to the Cambodian Development Council (CDC) for the goods imported under the provisions of the first paragraph, Praka 1 of the Prakas No. 105 MEF dated 15 February 2008 on Management of Goods exempted from duties and taxes.
** The request shall be attached with list of goods and import documents as well as other relevant documents. The goods are not allowed to sell, transfer, or divert prior to permission from customs administration.
** New owner is obliged to payment of duties and taxes to customs administration in accordance with customs procedures in force.
** Goods shall not be transferred to new owners without prior authorization from the customs administration and before paying of duties and taxes or being granted another exemption from the competent authorities.
** Customs shall consider the real condition and status of the goods when delivered, and possibly adjust customs value accordingly.

Note:
Goods originated in the Customs territory or imported with duties and tax paid previously or that are returning from abroad, that have not been enhanced in value, shall be allowed to be sold, transferred, diverted to uses or disposed of without prior authorization of Customs.