Law No. NS/RKKM/0707/017 on Customs.

The purpose of this Law, consisting of 80 articles divided into 13 Chapters, aims to: provide the right for the administration, control and collection of duties, taxes and fees on imported and exported goods; provide for the control and regulation of the movement, storage and transit of such goods; promote the prevention and suppression of fraud and smuggling; participate in implementing the international trade policy of the Royal Government of Cambodia; promote the application of international standards and best practices regarding customs control and trade facilitation. The Customs and Excise Department is responsible for the administration and enforcement of the provisions of this Law. The Department operates under the direct supervision of the Ministry of Economy and Finance. The Customs Territory includes the land territory, territorial waters and airspace as well as offshore islands of the Royal Government of Cambodia who may establish Free Zones that are excluded from all or part of the customs procedures. This Law must be applied: equally throughout the customs territory; equally to all persons; and without any immunity or dispensation to goods imported or exported by the state or on its behalf. Customs operations are conducted throughout the customs territory, including a Customs Zone along land and coastal borders, under conditions prescribed in this law. The Customs Zone includes a coastal zone and a land zone.
Goods entering or leaving the customs territory are subject, as applicable, to import or export duties and taxes as specified in the Customs Tariff. The Royal Government may by Anukret prohibit or restrict, subject to conditions, the import or export of certain goods for any of the following purposes: National security; Public order and standards of morality; protection of health and life of persons, animals or plants; protection of national treasures of artistic, historic or archaeological value; conservation of natural resources; compliance with the provisions of any legislation of The Kingdom of Cambodia; fulfillment of obligations under the Charter of the United Nations. To combat smuggling and fraud, the Minister of Economy and Finance may identify certain sensitive or highly taxed goods as specially designated goods for the purposes of this Law, and may impose additional controls and restrictions on their transport, circulation, storage and possession.