In this issue we present Cambodian regulations and information touching on the following:
– Adjustment to rate of customs-duty on certain imported merchandise
– Creation of National Single Window Project Team
– Procedure and formalities for requesting authorization to import metrological tools and metrological standards
– Creation of Committee for Land Management and Urban Planning of the Capital, Provinces-Municipalities, Districts-Khans Levels
– General process for delegating functions and resources to the Sub-national Administration
- TAXATION 2012
ADJUSTMENT TO RATE OF CUSTOMS-DUTY ON CERTAIN IMPORTED GOODS, Prakas #277 (MEF), 8 June 2012
Prakas #277 aims to significantly adjust the rate of customs-duty on imported goods for 46 tariff codes of the customs tariff in Cambodia in line with the ASEAN Harmonized Tariff Nomenclature for 2012 in force as follows:
(i) Adjust rate of customs-duty to 0% for goods (related to suspension systems of agricultural tractors) under the sub-heading № 8708.80.15, №8708.91.15, № 8708.93.50, № 8708.94.94, and № 8708.99.10;
(ii) Adjust rate of customs-duty to 7% for goods (related to other live animals, live fishes, live plants, broad beans, and ground nuts) under the sub-heading № 0106.12.00, № 0301.94.00, № 0301.99.21, № 0602.90.90, № 0713.60.00, № 1202.30.00, and the sub-heading № 9619.00.91;
(iii) Adjust rate of customs-duty to 15% for goods (related to crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine) № 0305.72.10, № 0306.11.00, № 0306.12.00, № 0306.14.90, № 0306.15.00, № 0306.16.00, № 0306.17.10, № 0306.17.20, № 0306.17.30, № 0306.17.20, № 0306.17.30, № 0306.17.90, № 0306.19.00, № 0306.21.91, № 0306.21.99, № 0306.22.91, № 0306.22.99, № 0306.24.91, № 0306.24.99, № 0306.25.00, № 0306.26.91, № 0306.26.99, № 0306.27.91, № 0306.27.99, № 0306.29.91, № 0306.29.99,CC № 0307.29.20, № 0307.39.20, № 0307.60.30, № 0307.79.20, № 0307.89.20, № 0307.99.20, 9002.90.90, № 9619.00.19, and the sub-heading № 9619.00.99. This Prakas is effective from 1 July 2012 onwards.
- IMPORT/EXPORT 2012
CREATION OF NATIONAL SINGLE WINDOW PROJECT TEAM, Prakas #282 (MEF), 14 June 2012
This Prakas creates a National Single Window Project Team (NSW.PT) led by H.E. Kun Nhim, Deputy General Director of the General Department of Cambodian Customs and Excise.
This Task Force shall perform duties in relation to development and implementation of the National Single Window in line with the policy of the Royal Government of Cambodia and the applicable laws by cooperating and facilitating with the competent entities and institutions as well as the national experts and international expert of the relevant development partners as follows:
(1) To participate in developing the concept, road map and action plan for developing and implementing a National Single Window (NSW);
(2) to manage and implement the NSW Project in accordance with the concept, road map and action plan for the development and implementation of the NSW in force; and
(3) to perform other duties as determined by the NSW Project Steering Committee, particularly cooperating with the Inter-Institutional Facilitating Group of the Trade Facilitation through Risk Management, which is the sole leading institution on goods inspection at international gates of the Customs Administration.
- QUALITY/STANDARD 2012
PROCEDURE AND FORMALITIES FOR REQUESTING AUTHORIZATION TO IMPORT METROLOGICAL TOOLS AND METROLOGICAL STANDARDS, Prakas #141 (MIME), 8 February 2012
This Prakas aims to determine the mechanism and governing rules for importing all kinds of metrological tools and metrological standards into the Kingdom of Cambodia.
The objectives of this Prakas are as follows:
(i) To ensure that the operation of trade and services are in a fair and proper manner;
(ii) To make use of metrological tools and metrological standards in accordance with the legal national metrological unit system;
(iii) To ensure the advantage between the suppliers and consumers/users; and
(iv) To promote confidence and trust on use of the metrological tools and metrological standards in conducting trade activities and other sectors for health, safety and the environment.
- LAND AND PROPERTY 2012
CREATION OF COMMITTEE FOR LAND MANAGEMENT AND URBAN PLANNING FOR THE CAPITAL, PROVINCES-MUNICIPALITIES, DISTRICTS-KHANS, Sub-Decree #77 (RGC), 7 June 2012
It is decided to create a committee for land management and urban planning for the capital, provinces and the committee for land management and urban planning for municipalities, districts and Khan level. The master plan for land use and the land use plan for the Capital shall be initiated and developed by the committee for land management and urban planning for the Capital level and shall be facilitated by the committee for land management and urban planning for national level. The master plan for land use and land use plan for the Capital level shall be decided and implemented by Sub-Decree. The detailed procedure for preparing the master plan for land use and land use plan for the Capital level shall be determined by Decision of the Chairman of Land Management and Urban Planning of National Level.
- ADMINISTRATION 2012
GENERAL PROCESS OF DELEGATING FUNCTIONS AND RESOURCES TO SUB-NATIONAL ADMINISTRATION, Sub-Decree #68 (RGC) 10 May 2012
This Sub-Decree intends to ensure the delegation of functions and resources from ministries-institutions, departments-units and authorities of all levels to sub-national administration by having systematic manner in accordance with the phase, rationality, facilitation, consultation, transparency and equality in order to promote effectiveness in providing public service and development.
If you have any questions about this Legal and Tax Update, please send us an email to: cambodia@dfdl.com
17 July 2012