The Cambodian Ministry of Commerce is Cambodia's competent trade department.
2. Trade regulations system
Laws and regulations related to trade related to trade mainly include the "Import and Export Commodity Tariff Management Law", "Acts on the Laws of Certificate of Origin, Commercial Invoice and Export License", "Regulations on Implementing the Management of Preparatory Examinations before Cargo," The World Trade Organization Law, "Regulations on the Establishment of the Customs and Taxation Department of Risk Management Office" and "Regulations on Establishing the Customs and Tax Management Office" and the "Acts of Commercial Companies".
3. Relevant regulations for trade management
The Cambodian Ministry of Commerce is responsible for export approval procedures. In most cases, imported goods do not require licenses. However, some products need to be authorized by relevant departments to export.
(1) Export discount
On July 1, 2017, the World Bank released the division of total national total revenue in 2016. In 2015, Cambodia's per capita total national revenue (GNI) had exceeded US $ 1020, which has been separated from the ranks of low -income countries and rose to medium -sized income countries.
The EU Ambassador to Cambodia George Edga said that if a country is in the ranks of the UNIDE to withdraw from developed countries (LDC), this country will have 3 years to enjoy the EU's "except for all the tax except for weapons" (EBA), although Cambodia was ranked among the least developed countries (LDC) in the following years, but Cambodia still has a certain time to enjoy the EU preferential tariff policy.
At present, Cambodia enjoys preferential tariffs such as the EU's "except for weapons" and the US inclusive system (GSP), so that eligible products can be exempted from quotas and tariffs to enter the European Union and the US market. These two discounts are about about It accounts for more than 60%of the total exports of Cambodia.
(2) The local content and the principle of origin of export products
There is currently no local content requirements in Cambodia, that is, it is not limited to the use of imported raw materials, parts and components (except for raw materials and components that are harmful to health, environment or society).
In Cambodia, exporters should attach importance to the requirements of the original origin rules of inclusive systems. The minimum requirements for the local content of the origin of the place of origin under the inclusive system are 35%of the local content (the eligible ASEAN member states, namely Cambodia, Thailand, Indonesia, and the Philippines, and the rules of origin are required to be the same country).
Under the "except for all the weapons", the rules of origin required to be exported products at least 40%of the contents of exporters.
(3) Export discount
According to the Amendment of the Investment Law, the export -type qualified investment project approved by the Cambodian Commission can enjoy the tax -free period or special depreciation. Its value -added tax for export products enjoy raw materials for tax refund or loan of export products.
(4) Export restrictions
Products that are prohibited or strictly restrict exports include cultural relics, anesthesia and toxic substances, logs, valuable metals and gems, weapons, etc. In early 2013, Cambodia's Ming order banned redwood's trade and circulation. Semi -finished or finished wood products, rubber, raw skin or cooked skin, fish (fresh, frozen or sliced) and animal live body need to pay a 10%export tax.
Apparel exports must pay the management fee to the Ministry of Commerce. If the clothing exports to the United States or the European Union under the inclusive system, an export license must be obtained.
(5) Mineral product export
In order to strengthen the effective supervision of the export of mineral products, Cambodia has clarified the legal procedures and procedures for the export of mineral products. Mineral product export companies must complete two export approval:
First, an export company with a mineral license must submit an export plan within the set time (up to 1 year) to the Ministry of Mineral Energy to obtain an export quota (EQAP) with a principled approval;
The second is that after having a quota, each transportation is required to obtain the export permit of the Ministry of Mineral Energy and the approval of the General Administration of Customs of the Ministry of Finance. The export company must notify the Ministry of Mineral Energy for inspection within 7 days before the loading, and submit the customs support document report to the Ministry of Mineral Energy within 10 days of departure.
For export companies that violate the regulations, the Ministry of Mineral Energy will refuse to issue a new export permit and suspend the export quota for 3 months, and face a penalty for a period of time.
(6) Duty -free import
According to the Amendment of the Investment Law, the export -type qualified investment project approved by the Cambodian Commission can be exempt from importing production equipment, building materials, raw materials and production inputs. In order to obtain the tax -free import approval of raw materials, the import company should declare the number and value of the Cambodian Commission every year.
4. import and export commodity inspection and quarantine
Cambodia's Customs, Customs and Customs Agency, and Ministry of Commerce Integration and Anti -Fraud Company jointly responsible for the inspection of import and export commodities. The inspection location is the factory or import and export port.
At present, all imports and exports of Cambodia are inspected, which is planning to reduce the inspection ratio year by year. Imported goods worth more than $ 5,000 or above are inspected before shipping.
The inspection report and other inspection documents before loading will be submitted to Cambodia Customs. After the goods arrive in Cambodia, the owner will pay taxes to the customs with the inspection documents and submit the goods.
5. Customs management rules and regulations
(1) Management system
In recent years, Cambodia has continuously improved the customs management system and is committed to achieving simple, efficient, transparent and predictable customs management.
In order to simplify the customs procedures, it is decided to implement the use of the "customs one -stop service system" and plan to install an automatic customs system terminal at the port of Sihanouk.
(2) Tariff rate
Except for natural rubber, gem, semi -finished or finished wood, seafood, sand and stone, general export goods do not need to pay tariffs. When all goods enter Cambodia, the import tax should be paid. Except for the investment law or other special regulations, the tax -free treatment is required. Import tariffs are mainly composed of four exchange rates: 7%, 15%, 35%, and 50%.
Under the common effective tariff system of the ASEAN Free Trade Agreement, products imported from other member states of ASEAN and meet the rules of origin can enjoy lower tariff rates.
