Cambodia Advance Ruling : customs.gov.kh

Organization : General Department of Customs and Excise of Cambodia
Facility : Advance Ruling
Country : Cambodia
Website : https://www.customs.gov.kh/en/customs-procedures/7665-advance-ruling?ref=378

What is Advance Ruling?

Advance Ruling has been established and implemented in Cambodia since 4th January 2013 in order to enhance trade facilitation and to ensure the accuracy of completion of customs declaration (SAD) according to the provision of Customs Law. Advance Ruling is a written statement issued by the GDCE to the requesting person.

Related / Similar Facility : Cambodia Goods under Exemption of Import Duties

Types of Advance Ruling

There are 3 types of Advance Rulings:
** Advance Ruling on Tariff Classification
** Advance Ruling on Customs Value (generally, this ruling provides interpretation of the regulations related to the customs valuation; it is not for the purpose of advance verification or determination of customs value)
** Advance Ruling on Origin of the Goods

The Advance Ruling is considered as an official document and legally valid for three years from the effective date of the issuance. In order to get benefit from Advance Ruling, the importers shall attach a copy of the Advance Ruling to the SAD at the time of clearance.

Who Can Request An Advance Ruling?

** an importer,
** a producer of the goods,
** or any person authorized to do importation Units in Charge of Advance Rulings

Department of Planning and Technique of the GDCE is in charge of receiving the request and issuing an Advance Ruling, with the following subordinate offices:
** Tariff Classification Office, in charge of the Advance Ruling on Tariff Classification
** Customs Valuation Office, in charge of the Advance Ruling on Customs Value
** Rules of Origin Office, in charge of the Advance Ruling on Origin of the Goods

Procedure To Request For An Advance Ruling

In order to request for an Advance Ruling, the applicant must have knowledge of the raised issues and complete all the information in Advance Ruling application form in Khmer or English and sign.

Request Forms of Advance Ruling are as below:
** AR-TC Form 1 for Advance Ruling on Tariff Classification
** AR-CV Form 1 for Advance Ruling on Customs Value
** AR-OG Form 1 for Advance Ruling on Origin of Goods.

An Advance Ruling request can only be used for a single goods (one HS code), or a single import transaction. The applicant must submit the request with necessary documents, in person, to the above offices in charge and pay public service fee in amount of 200,000 Riels per request. In case, the applicant is authorized by the goods owner, the authorization letter must be attached.

Necessary documents to be attached to the request:
** A certified and stamped copy of the identification document of the requesting company and the applicant such as VAT Registration Certificate, Annual Patent, authorization letter, ID card, or passport, etc.
** A sample of goods with other supporting documents indicating specification of the goods such as catalogue, production formula, usage, composition of goods, production process, etc. (For Advance Ruling on Tariff Classification)
** Buy-and-Sell documents and reference of importing transaction, for the requested goods, such as purchase order, a sale contract, a pro forma invoice or a letter of credit (L/C), etc. (For Advance Ruling on Customs Valuation)

Processing Request For An Advance Ruling

The GDCE will write the applicant an Advance Ruling with a full explanation of the reasons for the ruling on tariff classification and origin of the goods within 30 working days, and the ruling on customs valuation within 90 working days, from the receipt of all necessary information.

If all such information is not received with the application, additional information will be requested by a notice and the time standard of 30 working days does not include the waiting period for the additional information.

In this regard, applicant will be given a period of 30 working days from the date of the notice (or longer period as the notice may provide) to supply additional information or to fulfill other requirements. If there is no response to the notice within the time allotted, the Advance Ruling’s request will be closed administratively and considered withdrawn.

Some factors to reject issuance of Advance Rulings:
** when the request is hypothetical in nature;
** where the applicant fails to provide sufficient supporting information/document to the GDCE to make decision on the request;
** where the requested goodsis rejected or in appealing process as stated in Article 24 of the Law on Customs;
** where a dispute is arising or is about to arise among the concerned parties in relation to the tariff classification, the importing transaction, and the origin of the goods, which are the subject to the request;
** where the goods, subject to the request, is in the documentary check process of Single Administrative Document (SAD);
** or where the request relates to importation which has already occurred;
** where the goods of the importing transaction is subject to the full exemption of duties or taxes;
** where the importing transaction or similar transaction is under Post-Clearance Audit process as stated in Article 57 of the Law on Customs;
** where the request requires the interpretation of the provisions of laws or regulations other than that relating to customs valuation;
** where the requested importing transaction breaks existing laws and/or regulations;
** where the requested importing transaction is irrational, and deems to be normal business practice (e.g. the price of goods of the importing transaction is lower than its cost of production);
** where the request covers only a part of the importing transaction;
** where the real circumstance of the importing transaction has to be verified by audit and enquiries into other concerned parties.