Cambodia: Revised guidelines for identifying goods and inspecting procedures
The Ministry of Economy and Finance issued Prakas No. 924 to revise guidelines for identifying goods and inspecting procedures.
Revised guidelines for identifying goods and inspecting procedures
The Ministry of Economy and Finance issued Prakas No. 924 to revise the principles and procedures for identifying export, import and transit goods in containers, with a specific focus on the scanning inspection process.
Prakas No. 924 repeals Prakas No. 328 (dated 21 March 2019) and is effective from 1 January 2024. Highlights of the update include:
- Determination of goods subject to scanner inspection: Export-import and transit goods must undergo scanning inspection based on risk management principles or at the request of the goods’ owner.
- Exemptions and selective inspection: Export-import goods of best trade members, special operators with legal permission, and investors in special economic zones (SEZ) are exempt from scanning inspection. However, they may undergo selective scanning inspection based on a chosen random principle or risk information (risk level) determined by the Customs Administration.
- Import procedures: Imported goods using customs regimes for customs clearance at Customs Offices and the Dry Port Authority must go through the scanning system at the dry port as determined by the Customs Administration.
- Export goods handling: Goods such as garments and textiles, investors’ goods and other investment project goods that have been inspected before container loading by customs officials are exempted from the scanning inspection upon request of the goods’ owner or based on risk level/information determined by the Customs Administration.
- Scanning fees: Export-import and transit goods in scanned containers are subject to scanning fees according to applicable regulations.
Additionally, the new Prakas extends coverage to "transit goods" alongside export-import goods, unlike the old Prakas, and eliminates specific exemptions for goods from scanning fees, differing from the old Prakas that allowed exemptions for certain goods.
Read a March 2024 report [PDF 162 KB] prepared by the KPMG member firm in Cambodia
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