Law on Customs

This PDF is a scanned legal document of Cambodia’s Law on Customs. It establishes the legal framework for customs administration, customs procedures, import and export control, customs declaration, valuation, duties and taxes, customs clearance, inspection, investigation, penalties, and enforcement measures. The law defines the authority of customs officers, the obligations of importers, exporters and related persons, and the procedures for controlling goods entering, leaving or transiting Cambodia. It also covers customs offences, seizure of goods, dispute procedures, exemptions, and penalties for violations. The document is useful for legal research, trade policy analysis, customs administration, public finance, import-export compliance, border management, and understanding Cambodia’s customs system.