Cambodia Compromise Settlement of Customs Offense

Organization : General Department of Customs and Excise of Cambodia
Facility : Compromise Settlement of Customs Offense
Country : Cambodia
Website : https://www.customs.gov.kh/en/customs-procedures/396-compromise-settlement-of-customs-offense?ref=384

What is the Procedure of Customs Offences Settlement?

In accordance with Article 77 of the Law of Customs, Customs administration has the right to settle customs offences. This right of settlement applies only to monetary fines. The settlement shall occur only before any decision by competent court has been made.

Related / Similar Facility : Cambodia Appeal Procedure Against Customs Offense Record

Customs’ Rights of Settlement:
** Chiefs of Customs Office have the right to settle all types of customs offences in relation to goods valued not more than one million five hundred thousand (1,500,000) KHR.
** Chief of Customs Branch or Directors of Department have the right to settle all types of customs offences in relation to goods valued not more than four million (4,000,000) KHR.
** The Director General of Customs has the right to settle all types of customs offences.

Customs Offences Settlement:
** Within thirty (30) days from the date of the customs offence record or other customs record, individual subject to the customs record is required to request for settlement if he/she wishes to settle the offence without having to proceed the case to competent court.
** This right to settlement and the time limit shall be stated in the customs record.
** If within 90 days from the date of the customs offence records or other customs records, no official decision regarding the settlement has been made, the case shall be referred to competent court.
** The related individual must comply with the term and provision set out in the official decision on the settlement of customs offence including the penalty, fine, tax, duty, and other obligation set out in the official decision within ninety (90) days from the date of the decision.
** If the related individual failed to comply with the decision within the timeframe set out, the goods subject to the decision will be considered as unclaimed good in accordance with article 54 and article 55 of the law of customs.

What are Non-Commercial Goods?

Non-commercial goods are goods occasionally imported by traveler or by resident at the border for their personal use or using at the border area.

Importation of non-commercial goods shall be implemented as follows:
** An occasionally importation of goods by passenger deemed as non-commercial is subject to fulfillment of customs procedures in accordance with law in force and require importer to show a passport that certifies the entry to and exit from the country from competent authorities at check point.
** Customs receipt shall be stamped or written “non-commercial – for personal use”. No use customs seal is required.
** In case of passenger occasionally imports of goods for commercial purpose, customs value shall twenty (20) percent added on the existing customs valuation and stamped or written “for commercial” on the customs receipt, sealed if the goods is under Customs seal systems to be circulated on the market.
** Importation of resident at the border area is subject to fulfillment of customs procedures in accordance with law in force. Customs receipt shall be stamped or written “For circulation in the border area”.
** The resident at the border area who performs commercial export and import transactions throughout the country set up a company with VAT identification number and patent as normally importer-exporter and if necessary shall follow the instructions above.