Exported goods are to be reported at a customs office or a place designated by the Customs. Exported goods either obliged to export duty or exempted from duty are subject to Customs declaration. The necessary attached documents are:
- Invoice and packing list
- Bill of lading / Airway Bill, Trucking bill of lading
- Permit issued by the customs (except the exportation by Qualified Investment Projects or rice exportation)
- Permit or certificate or license from other governmental authorities (if required)
Customs Procedure for Exportation:
In accordance with the existing regulations, the exportation by port (sea/rivers), land, and air shall follow procedures below:
- For non-containerized goods, the exporter or his representative shall:
- Directly make a request to Customs office or branch
- After getting the approval, the exporter or his representative shall make an export declaration in accordance with the Prakas on the Provision and Procedure of Customs Declaration with the aforementioned attachment.
- For non-prohibited containerized goods, the exporter or his representative shall fulfill the customs formalities at the Department of Export Management of the General Department of Customs and Excise of Cambodia.
- For goods in the list of prohibited and restricted goods, the exporter or his representative shall obtain an export permit from relevant ministries/authorities in accordance with Sub-Decree on Implementation of the List of Prohibited and Restricted Goods, and fulfill the existing customs formalities.
- The containerized exported goods may be subject to the requirement to go through scanning machine. (Please refer to the information about Scanning Containerized Goods)
Customs Formalities Outside Customs Office:
Exporters are able to ask for customs officers to carry out customs formalities outside customs offices for the following exportation:
- For hazardous, explosive or inflammable goods which require special conditions for handling, packaging, transportation and storage;
- For the export of agricultural products, forest products or by-products, rubber of all kinds and fish products that are to be stored in specific containers;
- Export cargo shipped in all types of containers by qualified investment firms.
Procedure on Exportation of Rice and Agricultural Products:
- Rice exportation has been provided the priority to skip the queue with the highest facilitation of customs clearance in accordance with laws and regulations in force, and is exempted from customs processing fee.
- For exportation of agricultural products, the exporter or representative can request to conduct customs clearance outside the customs offices. For containerized agricultural products, exporter or representative can request permit and conduct export customs clearance at Department of Export Management, or at exit offices which the officers of Department of Export Management are there.
Related laws and regulation:
- Law on Customs
- Sub-decree No. 17/ANK/BK dated 26 February 2020, on the Enforcement of the List of Prohibited and Restricted Goods
- Prakas No. 1447 MEF dated 26 December 2007 on Customs Declaration Provision and Procedures
- Prakas No 107 MEF dated 15 February 2008, on reporting, movement, storage and transportation of exported goods
- Prakas No 111 MEF.PRK dated 15 February 2008, on the authorization to carry out the customs formalities outside of the customs offices
- Instruction No 248 GDCE dated 31 March 2004, on export customs clearance of non-prohibited goods
- Instruction No.546 GDCE dated 30 June 2011, on the further trade facilitation for private investors in completion of customs formalities
- Instruction No 516 GDCE dated 02 April 2014, on exemption of Customs Processing Fee on rice exportation
- Letter No 2171/19 GDCE dated 29 July 2019, on the adjustment of some procedures of customs control on exported goods
- Letter No 2280/22 GDCE dated 25 August 2022, on providing more trade facilitations to private sector in exporting containerized agricultural products.