Cargo Import Procedure

Here below are some regulation for carries or import goods into Cambodia.

                                                    Shipping Company in Cambodia

GDCE operates 24 hours a day, 7 days a week, at the airport and seaport. Cross- border station workhours are correlated with those of the neighboring country. A Sub-Decree prescribes an 8-hour workday including public holidays that can be extended overnight if needed. The other agencies are covered by this but they are not present at all times. Banking services are also not always available. Nevertheless, the Prime Minister and Director-General issued directives that Customs service be provided to the private sector if and when such requests are made.

Import Procedure

 SIHANOUK VILLE PORT PROCEDURES

At Sihanoukville seaport, there are 5 teams that handle reporting and control of cargo, declaration processing, transit operations, accounting and administration, i.e. the Customs Formality, Active, Warehouse, Examination, and Entrance/Exit Teams. Import procedures are as follows (GDCE Annex 5, 2003):

1. Upon arrival of the vessel at the port, KAMSAB (the government-owned shipping agent for marine cargo) informs Customs, Camcontrol, and Immigration Police. 
2. The Customs Chief assigns 2 officers to the boarding committee or Formality Team, which includes KAMSAB, Camcontrol, Port Authority, Immigration Police, and Quarantine. KAMSAB provides a total of 9 copies of the manifest and related documents to the Team members, which boards the vessel. The Team breaks up to carry out their respective functions in formal clearance of the vessel and crew. The ship captain provides the manifest and bills of lading to Customs, which stamps them received. Crew lists and declarations are examined by Customs and the vessel’s stores are sealed.
3. After vessel formalities, Customs authorizes unloading of cargo. The Active Team that includes KAMSAB and Port Authority, monitors unloading, checks cargo against the manifest, and verifies the condition of seals. 
4. Cargo is stored in the warehouse and received by the operator. While awaiting their importer they are under the responsibility of the warehouse operator and Warehouse Team, which also controls cargo in the yard. A computer register of all cargo is maintained by both the operator and Customs. Goods are allowed 45 days storage, beyond which a daily penalty of 1% of the value is exacted. Goods stored beyond 3 months are transferred to the Customs warehouse. 
5. Importers lodge three copies of the declaration with supporting documents such as commercial invoice, packing list, bill of lading, Import license (if required), Report of Finding (ROF) if an import FOB value greater than USD 4,000.00 and other documents if any. 
6. At the clearance point, the declaration is registered with a sequential number that is unique to an individual entry processing unit. 3 copies of the entry are submitted to the clearance point with invoice, bill of lading, packing list; one copy is kept at clearance point, one goes to audit team at headquarters, one to the importer. Declaration information is validated and scrutinized. (CED Annex 9 2003) The Camcontrol form is also attached to the declaration. 
7. After assessment, importers pay duties in cash or bank guarantee either at the accounts section, or treasury in Phnom Penh which issues a receipt. Storage fees are also paid for. 
8. The Customs Examination Team inspects the goods simultaneously with Camcontrol. Cargo is classified into 3 categories based on risk assessment: (a) Sealed PSI containers are not examined unless there is reason to suspect irregularities. On a selective basis, a maximum of 5% of containers is to be checked in detail. This was implemented since August 2002. (b) 100% of containers that bypass PSI are subject to detailed inspection. (c) 80% of investment company goods are inspected. In June 2002 a TC-Scan machine was installed to reduce physical inspection. 

• Goods are released. Containers are loaded on trucks for transport to Phnom Penh. Customs Entrance/Exit Team checks documents and receipts to verify payment, and matches container numbers against ship manifests. Copies of the entry are dispatched to the headquarters Control Office which is responsible for post-entry audit. (CED 2003)    

  
TOMNOP ROLORK PORT PROCEDURES

Most of cargo arrive at the Tomnop Rolork Port are small cargo boats from Thailand and Viet Nam, so cargo manifest is not required. Normally, each vessel carries shipments for numerous importers. Main imported merchandises is sugar (most of which is for re-exporting to third countries). Shipments are all under the US$ 4000,00 PSI threshold, thus SGS’s ROF is not required. Approximately eighty percent of shipments subject to duty and tax payable of less than US$ 300, therefore customs valuation is done at the local customs office and a brief-declaration is used. 

• Importers inform customs the arrival of cargo and submit the required documents (declaration, invoice, packing list, and others if any). 
• In the case that documents are not presented upon cargo arrival, goods will be unloaded and temporarily stored on the dock under the control of both warehouse operators and customs. 
• After the document submission, chief of customs assigns an examination team to inspect the goods. 100% of all shipments are inspected by customs and camcontrol. 
• Importers bring the examination results to accounting team where the customs tariff classification is determined and duty and taxes are calculated. 
• Duty and tax payments are made at the customs branch office of Sihanoukville port. 
• The accountants at Tomnop Rolork issue tax receipts to importers after they pay cash at Sihanoukville port’s cashier. Importers are not allowed to pay duties at Tomnop Rolork. 
• Goods are released. 

DRYPORT PROCEDURES 

About 15% of cargo that arrive at Sihanoukville are cleared at Dryports as follows:

(1) Importer brings invoice for certification to GDCE headquarters, attaching the PSI-ROF, packing list, Bill of Lading, VAT registration, relevant license or exemption permit, and then to the Dryport Customs Chief for verification, upon which they are sent to any of the 3 Station Chiefs. Authorization is obtained by Dryport operator from GDCE headquarters to transport the cargo to the Dryport. Four copies of the approved transit declaration are sent to Sihanoukville Customs, which registers and seals it, specifies departure time and date, and returns 3 copies to Dryport operator.

(2) Upon arrival of cargo, carrier submits manifest and bill of lading to Customs and warehouse operator. Carrier or importer posts a surety/guaranteee with Sihanoukville Customs, which may also escort the cargo or apply other controls depending on risk. It faxes information about the cargo to GDCE headquarters.

(3) Cargo is transported to the Dryport. Upon arrival, the Dryport operator submits the 3 copies of the transit declaration to Dryport Customs, which returns an endorsed copy to the carrier in order to cancel it at the entry checkpoint register. The 2 remaining copies automatically become the summary declaration.

(4) Entry declaration is registered, duties are assessed and collected at accounting.

(5) Cross-checking and physical inspection is done, after which goods are released if they match documents, or seized if not;

(6) Documents are compiled under a single registration and sent back to Dryport Chief. For seized goods, a report is written and sent to the Chief for decision.

Using risk assessment, generally only a random 10-15% of containers is physically inspected.

FIGURE II.3: DRYPORT CARGO CLEARANCE FLOWCHART 

 AIRPORT PROCEDURES

At the Phnom Penh International Airport, procedures are the reverse of those at the Dryport: (1) importer submits documents, (2) assessment and payment is done, (3) Customs verifies documents, (4) entry declaration is registered; (5) documents are given to Deputy Chief and Chief.

In order to facilitate the bona fide travelers and tourists, who come into Cambodia bringing along non-dutiable, non-prohibited and non-restricted goods, the Customs Administration established the Green Lane channel for them. By passing through the Customs counter on the Green Channel, the travelers' belongings will not be checked only if they declare to the Customs that there are no dutiable, prohibited and restricted goods accompanied with them. The Green Channel can be noticed by having the panel with words "NOTHING TO DECLARE" on it.

Travelers or passengers who bring along dutiable goods have to go into the Red Channel and pay duties and tax applicable. The Red Channel is noticed by having the panel with words "GOODS TO DECLARE" on it.

Travelers or passengers bringing along dutiable, restricted and prohibited goods, and found using the Green Channel shall be imposed a penalty and/or a fine.

Travelers and tourists may bring personal belongings in reasonable quantity. Conditions under which travelers and tourists should enjoy concession are stated in Customs Passenger Forms which are available at entry checkpoints and/or air carriers.