Cambodia Appeal Procedure Against Customs Offense Record : customs.gov.kh
Organization : General Department of Customs and Excise of Cambodia
Facility : Appeal Procedure Against Customs Offense Record
Country : Cambodia
Website : https://www.customs.gov.kh/en/customs-procedures/12993-appeal-procedure-against-customs-offense-record?ref=384
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How To Apply For Appeal against Customs Offense Record?
Individuals, who have been penalized or whose goods, vehicle, or other items have been detained by customs, can appeal in writing to the General Department of Customs and excise of Cambodia (GDCE) within 30 days after receiving the notification of the punishment or detention by providing the reason of the appeal and depositing security in accordance with the article 41 of Customs Laws.
Related / Similar Facility : Cambodia Compromise Settlement of Customs Offense
Individual may lodge the appeal at Customs units as follow:
** Customs and Excise Office issuing the offense record or penalty
** Related Customs and Excise Branches
** Office of Legal Affairs and Public Relations; or
** Secretariat of the GDCE.
The appeal letter must contain the following information:
** Name, address and signature of the person who files the appeal
** Detail of Customs offense record or record of the temporary detention including a copy of that record
** Reason of the appeal.
After receiving the appeal letter, the relevant Customs unit must promptly issue the written decision within 60 days. Otherwise, the appeal application is considered to be agreed. If the concerned individual is not satisfied with decision of the GDCE, the individual has the right to appeal to other competent institutions including the court of justice. The appeal has to be filed within 30 days after receiving the decision of the GDCE.
Note:
If temporally detained goods are not subjected to restrictions, and the goods, transportations, documents and other detained items are not required as evidence, they can be returned to the owner after security has been deposited.
How To Apply For Appeal against Customs decision on Tariff Classification?
** Individual, importer, or his/her agent, who completes a Customs declaration must declare the tariff classification, origin, and customs value of goods for duty and tax calculation (Article 18 of Customs Laws).
** Within 3 years from the date of registration of Customs declaration, following audit, investigation, inspection, or examination of the imported goods, Customs may re-determine the declared tariff classification, origin, or customs value by issuing a notice stating the reason for this re-determination. (Article 18 of Customs Laws)
** In case where the individual, importer, or his/her agent is not satisfied with the new Customs assessment on tariff classification, origin, or custom valuation in the notice above, they may make a written appeal to the General Department of Customs and Excise of Cambodia (GDCE) within 30 days from the date of receipt of the Customs notice.
** The GDCE must respond within 60 days after receiving the written appeal. (Article 24 of Customs Laws)
** Importer or his/her agents who objects to the above decision of the General Department of Customs and Excise of Cambodia may appeal in writing to the Fiscal Dispute Resolution Committee. (Article 24 of the Law on Customs)
** Individual, importer, or his/her agent who objects the decision from the Fiscal Dispute Resolution Committee has the right to appeal to the competent court within thirty (30) days from the date of receipt of the notice of the Fiscal Dispute Resolution Committee. (Article 24 of Customs Laws)
Appeal Procedure to the Fiscal Dispute Resolution Committee (FDRC)
** Subject of Appeal: Dissatisfaction with the final decision or measure issued by the General Department of Customs and Excise of Cambodia
** Legitimate Person to Appeal: The taxpayer who is obligated by the final decision or measure
** Duration of the Appeal: Thirty (30) working days after the taxpayer receives the notification letter on the decision on the appeal or the final measure issued by the General Department of Customs and Excise of Cambodia
** Appeal Form: In writing
** Where to Lodge: The Secretariat of the Fiscal Dispute Resolution Committee which locates at the Ministry of Economy and Finance
** Reject of an Appeal: The appeal which does not adequately meet conditions may be rejected by the Fiscal Dispute Committee.