Law on Customs 2007
Country
Type of law
Legislation
Date of original text
Abstract
The purposes of the Law on Customs are to: (i) provide the right for the administration, control, and collection of duties, taxes
and fees on imported and exported goods; (ii) provide for the control and regulation of the movement, storage, and transit of such goods; (iii) promote the prevention and suppression of fraud and smuggling; (iv) participate in implementing the international trade policy of the Royal Government of Cambodia; (v) promote the application of international standards and best practices regarding customs control and trade facilitation.
The Law has thirteen chapters: General provisions (Chapter I); Import and export (Chapter II); Tariff classification, origin and customs value (Chapter III); Exemptions, partial exemptions, and refund of duties and taxes (Chapter IV); Customs declaration and liability for duties and taxes; Payment of import and export duties and taxes, collection of debts, and security (Chapter VI); Customs temporary storage and customs bonded warehouses (Chapter VII); Documents, books, records, and other information on exports and imports (Chapter VIII); Unclaimed goods (chapter IX); Powers and obligations (Chapter X); Penalty provisions (Chapter XI); Final provisions (Chapter XIII).
and fees on imported and exported goods; (ii) provide for the control and regulation of the movement, storage, and transit of such goods; (iii) promote the prevention and suppression of fraud and smuggling; (iv) participate in implementing the international trade policy of the Royal Government of Cambodia; (v) promote the application of international standards and best practices regarding customs control and trade facilitation.
The Law has thirteen chapters: General provisions (Chapter I); Import and export (Chapter II); Tariff classification, origin and customs value (Chapter III); Exemptions, partial exemptions, and refund of duties and taxes (Chapter IV); Customs declaration and liability for duties and taxes; Payment of import and export duties and taxes, collection of debts, and security (Chapter VI); Customs temporary storage and customs bonded warehouses (Chapter VII); Documents, books, records, and other information on exports and imports (Chapter VIII); Unclaimed goods (chapter IX); Powers and obligations (Chapter X); Penalty provisions (Chapter XI); Final provisions (Chapter XIII).
Attached files
Date of text
Notes
Relevant to the import and export of CITES-listed species.
Repealed
No
Legislation Amendment
No