CHAPTER I: GENERAL PROVISIONS
– The purpose of this Law is 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 KINGDOM OF CAMBODIA. The Royal Government of Cambodia 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.