RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/KHM/3
4 January 2001
(01-0023)
Working Party on the
Accession of CambodiaOriginal: English
ACCESSION OF CAMBODIA
Questions and Replies
In a communication received on 8 December 1994, the Government of the Kingdom of
Cambodia (hereafter referred to as "Cambodia") applied for accession under Article XII of the
Agreement Establishing the World Trade Organization (WTO).
At its meeting on 21 December 1994, the Preparatory Committee for the WTO established a
Working Party (WT/ACC/CAM/1) with the following terms of reference: “To examine the
application of the Government of Cambodia to accede to the WTO Agreement under Article XII, and
to submit to the General Council recommendations which may include a draft Protocol of Accession.”
The membership is open to all WTO Members indica ting their wish to serve on the Working Party.
In document WT/ACC/KHM/2, Members were invited to submit questions in writing
concerning the foreign trade regime of Cambodia.  The initial questions submitted by Members and
the replies thereto provided by the authorities of Cambodia are reproduced hereunder.  The
attachments mentioned in this document submitted to the Working Party are listed in documentWT/ACC/KHM/3/Add.1 and are available in the Secretariat (Accessions Division, Room 1126) for
consultation.
_______________WT/ACC/KHM/3
Page i
TABLE OF CONTENTS
Question
Number Page
 Number
I. INTRODUCTION 11
II. ECONOMY, ECONOMIC POLICIES AND FOREIGN
TRADE
1. Economy
(b) Current economic situation 21
2. Economic Policies
(a) Main directions 3-4 2
(c) Foreign exchange and payments system 5-7 2
(d) Foreign and domestic investment policies 8-14 3
(e) Competition policies 15-17 7
(f) Privatization policies 18-22 8
III. FRAMEWORK FOR MAKING AND ENFORCING
POLICIES AFFECTING FOREIGN TRADE IN GOODS
AND TRADE IN SERVICES23 9
1. Powers of the executive, legi slative and judicial branches
of government24-27 10
2. Government entities responsible for making and
implementing policies affecting foreign trade28-29 11
3. Division of authority be tween central and sub-central
governments30-33 12
4. Any legislative programmes or plans to change the
regulatory regime34-39 13
6. Description of judicial, arbitral or administrative tribunals
or procedures, if any40-43 16
IV. POLICIES AFFECTING TRADE IN GOODS
1. Import Regulation
(a) Registration requirements for engaging in
importing44-50 17
(b) Characteristics of national tariff 51-54 21
(c) Tariff quotas, tariff exemptions 55-57 23WT/ACC/KHM/3
Page ii
Question
Number Page
 Number
(d) Other duties and charge s, specifying any charges
for services rendered58 23
(e) Quantitative import restrictions, including
prohibitions, quotas and licensing systems59-61 24
(f) Import licensing procedures 62 25
(g) Other border measures 63 26
(h) Customs valuation 64-75 26
(i) Other customs formalities 76-77 30
(j) Pre-shipment inspection 78-87 30
(k) Application of int ernal taxes on imports 88-94 34
(l) Rules of origin 95-97 45
(m) Anti-dumping regime
(n) Countervailing duty regime
(o) Safeguard regime98-100 46
2. Export Regulation 101-102 46
(a) Registration requirements for engaging in
exporting103 47
(c) Quantitative export restrictions, including
prohibitions, quotas and licensing systems104-109 47
(d) Export licensing procedures 110 50
(e) Other measures, e.g. minimum export prices,
voluntary export restrictions, orderly marketingarrangements111 50
(f) Export financing, subsidy and promotion policies 112-114 51
(g) Export performance requirements 115-117 52
(h) Import duty drawback schemes 118-119 53
3. Internal policies affect ing foreign trade in goods
(b) Technical regulations and standards, including
measures taken at the border with respect to
imports120-129 53
(c) Sanitary and phytosanitary measures, including
measures taken with respect to imports130-134 56
(d) Trade-related investment measures 135-137 59
(e) State-trading practices 138 60
(f) Free zones 139-140 60
(g) Free economic zones 141 61
(l) Government procurement practices 142-148 61
4. Policies affecting foreign trade in agricultural products 149-155 63WT/ACC/KHM/3
Page iii
Question
Number Page
 Number
V. TRADE-RELATED INTELLECTUAL PROPERTY
REGIME
1. General 156-161 64
(c) Membership of internat ional intellectual property
conventions and regional or bilateral agreements162 68
2. Substantive standards of protection, including procedures
for the acquisition and maintenance of intellectual
property rights
(a) Copyright and related ri ghts, including rights of
performers, producers of phonograms andbroadcasting organizations163-164 68
4. Enforcement
(a) Civil judicial procedures and remedies 165 69
(d) Any special border measures 166 69
(e) Criminal procedures 167 70
5. Laws, decrees, regulations and other legal acts relating to
the above168 70
VI. TRADE-RELATED SERVICES REGIME 169-175 70
VII. INSTITUTIONAL BASIC FOR TRADE AND
ECONOMIC RELATIONS WITH THIRD COUNTRIES
1. Bilateral or Plurilateral Agreements Relating to Foreign
Trade in Goods and Trade in Services176 73
2. Economic Integration: Customs Union and Free Trade
Area Agreements177-179 73
ANNEX I 27 5
ANNEX II 18 77
ANNEX III 52 78WT/ACC/KHM/3
Page 1
1. INTRODUCTION
Question 1.  
We appreciate Cambodia’s development status. Is Cambodia able to be more specific about areas
where difficulties are expected in implementing  the WTO Agreements, and where Cambodia will
be seeking flexibility relating to implementation of commitments?
Answer:
Being a Least-Developed Country (LDC), Cambodia would undertake commitments and
obligations, as appropriate, with due regard to the sp ecial and differential treatment for LDCs in the WTO
Agreements.
II. ECONOMY, ECONOMIC POLICIES AND FOREIGN TRADE
1. Economy(b) Current economic situation
Question 2.  
WT/ACC/KHM/2 states that “Customs revenues made up about 60 per cent of all tax receipts in
1996,” and that, “In the near-term, however, customs duties will remain the single most important
source of budget revenue. Policies with regard to tariff rates will need to be shaped in the light ofthe key role of customs duties in total revenue, and the key role of fiscal balance in sustaining
macro-economic stability.”
Please indicate the current portion of tax receipts  that are accounted for by customs revenues and
by the other revenue sources listed in the table on government revenue sources.
Of the portion of tax receipts accounted for by taxe s on international trade collected at the customs
border, what part of the total is due to tariffs, an d what part to the application of turnover, sales,
VAT, and excise taxes, which are also applied to domestic goods.
Do Cambodia’s provinces and cities have the power to tax? If so, what sorts of taxes are applied
and what is the relative size of their total compared with total central government revenues?
Answer:
Please see Annex I.  As may be seen from that table, customs duties accounted for 55 per cent and
51 per cent of total tax revenue in 1998 and 1999. For those same two years, customs revenue accounted
for 41 per cent and 36 per cent, respectively, of total budget revenue.  Cambodia’s provinces and cities do
not have power to tax.WT/ACC/KHM/3
Page 2
2. Economic Policies
(a) Main directions
Question 3.  
Please list the goods subject to price control and describe the modalities of such control.
Answer:
Apart from water and electricity, there are no price controls currently imposed in Cambodia.
Question 4.  
Cambodia stated that in 1989, it restored privat e property rights, abolished official procurement,
and freed all prices, except for electricity and water.
Does Cambodia have any other price controls in place currently? Does it have any plans to expand
the number of goods or services subject to government control?  What is the legal authority in place
to apply such controls?
Answer:
Regarding current price controls, please see the response to the Question 3, above. The possible
expansion in the number of goods and services subject to government control is a matter of policy that has
yet to be formally addressed by the Government. Pursuant to the Sub-Decree 35 dated 26 April 1999, the
Ministry of Industry is responsible for the regulation of electricity prices, and the regulation of waterprices is under the authority of municipal and provincial bodies.
 (c) Foreign exchange and payments system
Question 5.  
It is stated that “the current legal basis for Ca mbodia’s foreign exchange  system is the law on
foreign exchange that the National  Assembly approved during its 8
th session in 1997. To facilitate
external transactions and to encourage privat e investment in Cambodia, the law ensures no
restrictions on foreign exchange operations thro ugh authorized intermediaries.” Is it a correct
interpretation of this statement that all foreign exchange transactions (trade, service and long and
short term capital operations) are permitted prov ided that these take place through “authorized
intermediaries”? What are the conditions applied for recognition as an “authorized
intermediaries.”
Answer:  
Article 5, Section 1 of the 1997 Law on Foreign Exchange stipulates that “there shall be no
restrictions on foreign exchange operations through book entry including purchases and sales of foreign
exchange on the foreign exchange market, transfers, all kinds of international settlements, and capital
flows in foreign and domestic currency between Cambodia and the rest of the world and betweenWT/ACC/KHM/3
Page 3
residents and non residents. However, such operations shall be undertaken solely through authorized
intermediaries.”
It is thus correct to state that all foreign exchange transactions are permitted, spell out provided
that these take place through authorized intermediaries. The same article defined authorized
intermediaries as “only banks that are permanently established in the Kingdom of Cambodia.”
Question 6.  
When does Cambodia envisage the establishment of full current account convertibility and IMF
membership under Article 8?
Answer:
The Government is ready to accept the obligations under the IMF Article VIII, Sections 2, 3, and
4. We are now waiting for the green light from the IMF, which is working on the legal and technical
aspects of Cambodia’s membership under Article VIII.
Question 7.  
Does Cambodia impose any controls or requirements on the acquisition or disposition of foreign
exchange by private individuals or firms?
Please confirm the level of conver tibility of the Cambodian Riel.
Does the government provide foreign exchange for an y designated purpose?  If so, does the price
differ from that available on the market?
Please update the information on Cambodia’s relations with the IMF and its status under the
Articles of the Fund.
Answer:
See answers to Questions 5 and 6, above.
The Government does not provide foreign exchange to the private sector for commercial
purposes. However, to smooth movements in the exchange rate the Central Bank does, from time to time,
supply foreign exchange to the foreign exchange market. at the official exchange rate, which is
maintained within one per cent of the market rate.
Please see also the responses to the Questions 5 and 6.  
(d) Foreign and domestic investment policies
Question 8.  
Could Cambodia confirm that the Council for the Development of Cambodia does not take into
account the nationality of the investor in its screen ing of investment projects? Furthermore, what is
the purpose of the screening of these projects and what processes are involved?WT/ACC/KHM/3
Page 4
Answer:
The Council for Development of Cambodia (CDC) do es not take into account the nationality of
the investors in its screening of projects. Pursuant  to Article 8 of the 1994 Law on Investment, investors
are treated in a non-discriminatory manner as set by law, except for the following:
(a) Foreign nationals cannot own land as prescribed under Article 44 of the 1993 Constitution, but
they are allowed to enter into long term leases of up to 70 years with option for renewal. The 100
per cent foreign owned company is allowed for in vestment projects. Irrespective of the nationality
of the shareholders of a joint venture, there is no limit on the permitted shareholding proportions
unless the joint venture intends to own land in Cambodia, in which event the foreign shareholding
in the joint venture shall not exceed 49 per cent.
(b) Investment in certain sectors affecting national security, social safety, or economic necessity shall
be restricted (Article 3, paragraph 3.2 of th e Sub-Decree No. 88 on the Implementation of the
Law on Investment).
The purpose of project screening is only to ensure the project meet the criteria as set under the
Law of Investment and its implementing regulations with regard to the granting of fiscal and non-fiscal
incentives to investors and to ensure that projects meet the minimum environment protection requirement.
See also the answer to Question 10.
Question 9.  
What plans are in place to address the considerable restriction on all foreign investors in the area of
real estate? Could Cambodia provide a time-scale for this to be rectified?
Answer:
The restrictions on foreign ownership of real estate are enshrined in the Constitution of the
Kingdom of Cambodia. There is an intention to allow limited ownership of real estate within specialized
zones such as export processing zones, industrial estate zones when new laws governing these areas will
be debated and adopted in the future. In addition, the draft law on land ownership currently before the
National Assembly allows foreigners to lease land for 99 years.
Question 10.  
The final paragraph of this section (page 22) sugg ests there are individual criteria for individual
investment projects to receive incentives. Could Cambodia provide clarification of how this works?
Answer:
Investment incentives which are not transferable to any third parties including the exemption, in
whole or in part, of duties and taxes, consist of the following:
(a) a corporate tax of 9 per cent;
(b) a tax holiday of up to 8 years depending on the characteristics of the project. Those incentives are
granted based on a socio-economic and geographical matrix as prescribed in pages 63 to 68 ofWT/ACC/KHM/3
Page 5
Annex III of the Sub-decree No. 88 ANKR.BK on the Implementation of the Law on Investment
dated 29 December 1997. (See Booklet on Laws and Regulations on Investment in the Kingdom
of Cambodia);
(c) non-taxation on the distribution of dividends or profits or proceeds of investment, whether they
will be transferred abroad or distributed in the country;
(d) 100 per cent import duties exemption on construction materials, means of production, equipment,
intermediate goods, raw materials and spare parts for the terms of company’s life. Those projects
shall be included in all manufacturing products which exported at least 80 per cent of their
products and those situated in the SPZ. For the tourism industry and labour intensive industry,
processing industry, agro-industry and physical infrastructure, and energy industry, incentives
from duty exemption are available only for the first year of operation of business production.
The criteria used to determine the amount of incent ives are totally transparent, and are laid out in
full in "Schedule 3: Criteria Matrix for Incentives" of Sub-decree No. 88 ANKR.BK on the
Implementation of the Law on Investment of th e Kingdom of Cambodia dated 28 December 1997. A
copy of this Sub-Decree has been submitted to the WTO Secretariat.
Article 7.4 of Sub-Decree No. 88 provides stan dards for the revocation of privileges and
incentives and for the forfeiture of deposit. It enumerates eight criteria under which the Council canrevoke, which include such matters as the failure to adhere to the schedule stated in the application,
transfer of ownership, or serious violations of existing laws.
Question 11.  
Is there any domestic legal protection for foreign investors in cases of expropriation?
Answer:  
The first source of guarantee against expropriation is in the 1993 Constitution. Article 44 of the
Cambodian Constitution does not  directly prohibit the State from nationalizing private properties,
provided it is done in the public interest and for fair and just compensation. Article 44 reads: “Legal
private ownership shall be protected by law. The right to confiscate properties from any person shall be
exercised only in the public interest as provided for under the law and shall require fair and justcompensation in advance.”
Another source of protection is found in the domestic legislation relating to foreign investment, in
particular this protection is contained in the provis ions of the 1994 Law on In vestment of the Kingdom of
Cambodia (LoI). Article 9 of the 1994 LoI reassures investors that the state will not undertake
nationalization policy which shall adversely affect private properties of investors. The difficulty with
domestic guarantees whether in specific legislation or in the Constitution is the issue of the enforceability
of such guarantees, and this brings into question the accessibility and impartiality of the court system; theadequacy of other means of dispute resolution and the possibility that such guarantees can often be
changed by amending legislation. It is for this reason that investors look beyond domestic guarantees to
other guarantees which may be enforceable in an international forum. In recent years one mechanism
which Cambodia has increasingly resorted to is the bila teral investment treaty sometimes also referred to
as an Investment Guarantee Agreement, or an Agr eement for the Promotion and Protection of Investment.
The treaties provide for such matters as equality of treatment of the foreign investor, the circumstancesWT/ACC/KHM/3
Page 6
under which expropriation can take place, the standa rds for determining compensation and how disputes
will be dealt with. So far Cambodia has entered into such agreements with Malaysia, Thailand, Singapore,
the Republic of South Korea, China, Indonesia, Switzerland, Germany, France, New Zealand and the
Philippines.
To further lessen political risks, an agreement with the Overseas Private Investment Corporation
(OPIC) of the United States and the Multilateral Investment Guarantee Agency (MIGA) of the World
Bank were ratified by the National Assembly.
Question 12.  
The greatest transparency shou ld be maintained in Cambodia investment policies. Detailed
explanations on the conditions and standards used in deciding whether or not foreign investment
permitted by the Cambodian auth orities should be provided.
Answer:
Any foreign firm can operate in Cambodia simply by registering with the Ministry of Commerce.
Firms, whether Cambodian or foreign, apply to the Council for the Development of Cambodia only if
they are seeking investment incentives. Investment measures are contained in the Law on Investment of
4 August 1994, the Sub-Decree on the Implemen tation of the Law on Investment dated
29 December 1997,and the Sub-Decree on the Amendment of the Sub-Decree on the Implementation ofthe Law on Investment of the Ki ngdom of Cambodia, dated 11 June 1999. The law and the sub-decrees
will be submitted to the Members of the Working Party. These investment measures appear to be
consistent with the WTO Agreement on TRIMS. Investors have to submit their applications to the
Council for the Development of Cambodia/Cambodian  Investment Board (CDC /CIB) for review and
decision. The CDC/CIB is required to process thes e applications within a maximum period of 45 days
following the date of submission of complete applic ations. With the exception of land ownership which is
prohibited in the Constitution, there are no foreign owne rship restrictions for foreign investors, meaning
that 100 per cent share ownership is permitted. Ownership of land for the purpose of carrying out the
investment activities is vested only in Cambodian natural person or legal person having Cambodian
citizenship, meaning 51 per cent owned by Cambodians. Use of land is permitted for foreign investorsincluding long-term leases of up to 70 years with option for renewal.
Question 13.  
Annex 7b:Section IV:2(B) of WT/ACC/KHM/2 describes the process for registering a limited
company to the proper Cambodian authorities in or der to engage in trade. There is a list of
documents and letters that the limited company must present including photos of directors and
shareholders.
These requirements seem to be unnecessary burdens for foreign-based firms wishing to establish
operations in Cambodia: Please provide the reason for this requirement and indicate how this
requirement exists for domestic firms engaged in trade.WT/ACC/KHM/3
Page 7
Answer:
The same requirements apply for domestic firms engaged in trade. We do not consider these
requirements as an unnecessary burden for foreign-based firms sincerely wishing to establish operations
in Cambodia.
Question 14.  
In Annex 7b of the same document, representatives  from sole proprietorships, companies, public
enterprises, representative office-agents, and br anches of foreign companies must all complete
registration forms in person at the Legal Affairs Division of the Ministry of Commerce.
Do the same requirements apply to Cambodian entities?
This requirement appears to burden foreign-owne d firms which would need to send representatives
at cost to Cambodia to complete the registration process.  In some instances this requirement could
also discourage foreign-owned and based firms from establishing operations in Cambodia.
 Please clarify the reason for this requirement.
Answer:
Please see the response to the Question 13.
(e) Competition policies
Question 15.  
Does Cambodia envisage the adoption of competition legislation?
Answer:
Cambodia is currently considering during the medium term the adoption of competition
legislation. Current technical assistance is being sought from the Australian Competition and Consumer
Commission. However, there is a draft Sub-Decree on the Management of Advertising Activities underconsideration at the Council of Ministers which seeks to govern advertising activities in the Kingdom to
prevent unfair competition.
Question 16.  
Does Cambodia intend to introduce laws and regulations relating to competition?
Answer:
Please refer to the response to the Question 15 above.WT/ACC/KHM/3
Page 8
Question 17.  
Please review GATS Article VIII (Monopolies and Exclusive Service Suppliers) and provide
information on how Cambodia is complying, or is taking steps to comply, with the requirements of
that Article.
Answer:
The Government of Cambodia is reviewing this matter, and will provide a response to the
question at a later stage. Please also refer to the response to the Question 174.
(f) Privatization policies
Question 18.  
We note that at the end of 1997 there were nine state-owned agricultural enterprises earmarked for
privatization including two joint ventures with the national bank of Cambodia, and seven state-
owned agricultural enterprises to be closed. Coul d Cambodia provide information on the functions
of these enterprises and the timetable for their privatization or closure?
Answer:
 Please see Annex II for the table with recent information on privatization. Cambodia would
appreciate further clarification of what is meant by the term “function” in the question.
Question 19.  
Could the Cambodia authorities confirm whether their privatization policy provides for the equal
treatment of foreign and domestic investors? If not, when do the Cambodians propose to bring this
in line with WTO rules?
Answer:
We understand that there are no WTO rules on equal treatment of foreign and domestic investors.
We nevertheless confirm that our privatization policy does provide equal treatment for foreign and
domestic investors, apart from the restrictions with re gard to real estate ownership. Please see also the
response to the Question 12.
Question 20.  
Could Cambodia outline the future program of privatization and the economic significance of
sectors being privatized?
Answer: 
Please refer to the response to Question 18.WT/ACC/KHM/3
Page 9
Question 21.  
In WT/ACC/CAM/2 Cambodia describes the on-going effort by the Government to continue the
process of privatization, and states that with the exception of 17 enterprises “most state-owned
enterprises have been privatized.”
Please list these remaining state-owned enterprise s, along with the associated government entities,
describe their economic functions, and list th e sectors and goods associated with these firms.
Please outline the remaining steps Cambodia intends to take to complete its privatization program
and about how long this should take, i.e., when will  it be finished, and whether full privatization is
ever contemplated?
Approximately what portion of Cambodia’s GDP, imports, and exports are currently accounted for
by state-owned enterprises?
Answer:
 Please refer to the responses to Questions 18 and 138. We are preparing data on the share of state-
owned enterprises in GDP, imports and exports. These data will be provided shortly.
Question 22.  
Cambodia includes in WT/ACC/KHM/2 a table that details its privatization effort by
ministry/other government entity.  We appreciate this table but seek clarification or furtherinformation on the following:
Please confirm that this table includes data on all enterprises that were/are state-owned firms,
regardless of whether or not they will be privatized.  If not, please supply additional information on
other privatizations, e.g., small scale firms and service enterprises.
Can Cambodia provide 1998 data in this table?
Answer:
 Please refer to the response to Question 18.
III. FRAMEWORK FOR MAKING  AND ENFORCING POLICIES AFFECTING FOREIGN
TRADE IN GOODS AND TRADE IN SERVICES
Question 23.  
Please explain how Cambodia will apply the tran sparency requirements prescribed in Article X of
the GATT 1994, Article III of the GATS and other articles regarding transparency on the WTO
Agreement.
A reasonable interval between the enactment and the implementation of laws and regulations
should be maintained.WT/ACC/KHM/3
Page 10
Please provide the timetable that Cambodia will fully apply to the notification requirements
stipulated in the WTO Agreement.
Answer:
Upon its accession, Cambodia will fully apply provisions on transparency, including as indicated
in Article X of the GATT 1994. Cambodia will also adhere to the underlying GATS principle oftransparency as fundamental to promoting international trade in services.
The Royal Government Laws enter into force 10 days after their publication in the Official
Journal in Phnom Penh and after 20 days in the province. The implementing decisions then are
promulgated in the Ministries concerned and published in the Official Journal as Ministerial Decrees and
enter into force upon signature. All interested agencies and institutions seek to implement the new
legislation as the top priority, however the actual time required will depend on the resources available,
including human as well as availability of technical support and assistance.
The GATS stipulates that developing countries may be granted flexibility with respect to the
time-limit within which enquiry points are to be established. Cambodia as an LDC would benefit from an
extended time-frame to this end so  as to limit the burden on its scarce human resources and prepare
gradually to meet these additional administrative requirements.
1. Powers of the executive, legislative and judicial branches of government
Question 24.  
Please describe the composition and powers of the Senate.
Answer:
The Senate is the upper chamber of the legislative body, and fulfils its duties as provided for in
the Constitution. It is composed of 61 senators, and has nine Standing Committees. Within a period of amonth, the Senate reviews and makes recommendations on draft or proposed legislation initially adopted
by the National Assembly, which must be accepted by the National Assembly if the law is to be
promulgated. It also considers all matters submitted by the National Assembly. In the event a draft or
proposed legislation is marked as urgent, the review periods will be reduced to only five days. The Senate
has also a duty to provide coordination between th e National Assembly and the Royal Government. When
necessary, the Senate and the National Assembly can jointly meet in a congress to solve problems of
national importance.
Question 25.  
Which Court decides on administrative case (that is, cases brought against the national
administration)?
Answer:
 There is currently no specialized administrative court that handles administrative cases. The court
of common jurisdiction, namely the Phnom Penh Municipal Court which is the court of first instance,
handles all cases including cases brought against the administration. A complaint against anWT/ACC/KHM/3
Page 11
administrative decision is sometimes brought to the Council of Ministers for resolution. The Cambodian
legal system continues to evolve.
Question 26.  
WT/ACC/KHM/2 states that “the Prime Minister can undertake the negotiation of treaties,
international conventions, and intergovernment al agreements concerning economic, technical,
cultural, and defense cooperation. The ratification  and promulgation of such treaties, agreements
and conventions are undertaken by the King after approval by the National Assembly.”
Is this the process through which Cambodia’s accep tance of the WTO Agreement will be achieved?
Please describe how Cambodia will ratify or accept the protocol package approved by the WTO
General Council at the conclusion of the accession process.
What will be the status of WTO provisions after the WTO is ratified, e.g., will they supercede
conflicting domestic law?  Will conflicting domestic laws still have force until repealed?
Answer:
Please refer to the response to Question 28.
Question 27.  
Cambodia has described how legislation normally originates with the relevant Ministry, and that
the legislative draft approved by the Council of Mini sters is presented to the National Assembly for
review and enactment.
Has any WTO-relevant legislation been initiated yet?  If so, please indicate where it is in the process
of enactment.
What is the role of the Senate in enacting legislation?
Answer:
Regarding WTO-relevant legislation, please refer to the response to Question 37. Regarding the
role of the Senate, please refer to the response to Question 24.
2. Government entities responsible for making and implementing policies affecting foreign
trade
Question 28.  
Please outline to the Working Party the process need ed to complete national procedures relating to
WTO accession. Will implementing legislation be required, and if so, please outline how this
legislation will be passed?WT/ACC/KHM/3
Page 12
Answer:
The Constitution of 1993 provided that the National Assembly, and then the Senate, shall adopt,
ratify or reject on all international treaties, conventions, or agreements which bind Cambodia. The process
requires the Royal Government to submit a draft accession document and all WTO Agreements and legal
documents which Cambodia intends to join to the National Assembly and the Senate for adoption. Uponadoption by both houses, the instruments will be submitted for promulgation by the King and published in
the Official Gazette; the instruments become effective thereafter. Under Cambodia law, international
instruments, once ratified and thereby internalized, beco me an integral part of domestic laws. In the event
of conflict with domestic regulations, the WTO Agreements will prevail.
Question 29.  
Please describe the make-up of the Royal Government’s Inter Ministerial Coordinating Committee
on WTO Accession.  What are its staff capabilities?
Please outline its role in this negotiation.
Answer:
Pursuant to the decision by the Government No. 30 dated 3 September 1997, the Inter-Ministerial
Coordinating Committee on WTO Accession was established. This Committee is chaired by the Minister
of Commerce. At the policy level, the Committee consists of 15 members representing various Ministriesand Agencies. At the working level, 3 officials from 23 Ministries and Agencies are represented. The role
of the Committee is to: (a) coordinate policy issues of the Government in accession to the WTO; (b)
elaborate guidelines and work with other Ministries in implementing the WTO Agreements; (c) prepare
necessary documents for WTO accession: (d) prioritize objectives of the Government related to foreign
trade policies; (e) coordinate all related matters with concerned Ministries and develop relations with theWTO; and (f) report to the Prime Minister all activities related to WTO accession and receive appropriate
guidance from him. In the Ministry of Commerce, the WTO Office consists of 10 professional staff. The
WTO Office is located in the Division for ASEAN and International Organizations Affairs.
3. Division of authority between central and sub-central governments
Question 30.  
Can Cambodia confirm that the Royal Government has full control and powers to implement the
requirements of the WTO Agreements, and that the provinces and autonomous municipalities do
not have jurisdiction in these matters?
Answer:
Please see the response to Question 31.
Question 31.  
Please confirm that local authorities have no ju risdiction over policies that would affect trade?WT/ACC/KHM/3
Page 13
Answer:
In accordance with the Constitution of 1993, the lo cal authorities (the municipal and provincial
administration) of the Kingdom of Cambodia come under the jurisdiction of the Ministry of Interior. The
local authorities are thus an arm of the Royal Government in the provinces and municipalities in the
implementation and enforcement within their jurisdiction of all laws and regulations and policies asadopted by the Central Administration. As such they do not have the authority to make or amend policies
affecting trade, including those policies that fall within the scope of WTO rules and disciplines (e.g.,
taxation, incentives for investment, subsidies, etc.).
Question 32.  
How will the provisions of the WTO Agreement be applied uniformly throughout its territory
including sub-central governments?
Answer:
Please see the response to Question 31.
Question 33.  
Please describe local or regional governments’ or governmental entities’ authority, if any, to apply
taxes, to set regulations for investment, or to grant benefits to domestic firms or to domestic goods
or imports.
Please indicate whether, to what extent, and how the central authorities exercise ultimate authority
over these activities, if they exist.
Answer:
Please see the response to Question 31.  
4. Any Legislative Programs or Plans to Change the Regulatory Régime
Question 34.  
We note that a number of important laws are currently under preparation, and we would like more
information on the provisions to be contained in these laws, the timing for their enactment, and the
processes that are being implemented to ensure th at these and other similar laws are enforced. Can
Cambodia provided this information please?
Answer:
 Currently, in Cambodia a numbers of laws are under preparation. To accelerate its accession to
the WTO, Cambodia will submit laws and regulations to the WTO Secretariat upon Member request.WT/ACC/KHM/3
Page 14
Question 35.  
Can Cambodia please advise how it intends to address gaps in the commercial code including in
areas such as property, companies and associations, contracts and dispute settlement, bankruptcy,
mortgages, insurance and mining?
Answer:
Cambodia has recently adopted a Law on Cham bers of Commerce and a Law on Commercial
Regulations and Commerce Register. For a list of other laws currently under consideration, see also the
response to Question 37.
Question 36.  
We understand that the Cambodian government may be reassessing some of the incentives offered
to investors pursuant to the “law on investment”. If this is correct can Cambodia advise whether
any resultant legislative changes will impact detr imentally on the interests of foreign companies
currently operating in Cambodia?
Answer:
Cambodia is considering revising incentives offered to investors. Current plans would allow
existing investors to retain the original incentive for a number of years after any revision takes place.
Question 37.  
Please update the Working Party on any changes to the regulatory regime.
Answer:
Laws currently under preparation include:
- draft Commercial Contract Law;
- draft Bankruptcy Law;
- draft Law on Business Organizations;
- draft Commercial Arbitration Law;
- draft Trade Marks Law;
- draft Law on Corruption;
- draft Law on the Establishment of a Commercial Tribunal;
- draft Law on Insurance;
- draft Law on Traffic;
- draft Factory Law;
- draft Law on Export Processing Zone;
- draft Law on Patents and Industrial Designs;
- draft Law on Customs Code;
- draft Copyrights and Related Rights Law;
- draft Law on Cambodia National Standards Institute;
- draft Law on Medical Services;
- draft Mining Law.WT/ACC/KHM/3
Page 15
Question 38.  
Please report on Cambodia’s efforts in the area of  new legislation or regulations to bring its trade
regime into line with WTO provisions in the pe riod since Cambodia applied for WTO accession.
Answer:
Please refer to the responses given to Question 35 and Question 37.
Question 39.  
Please provide the following laws and legal instruments for Working Party review:
- Customs Law of 1989
- Law on Import and Export Duties, 15 September 1989, Ministry of Economy and
Finance
- Decision on the Implementation of Customs Tariffs No.002, 14 September 1997.
- Decision of the Ministry of Economy and Finance of 14 September 1993 abolished
the system of customs valuation based on an indicative price list
- Law on Investment; 4 August 1994, Council for the Development of Cambodia.
- Sub-decree on the Implementation of the Law on Investment (No. 88,
29 December 1997.
- Law on the Import and Export (No. 57, 20 June 1989, Ministry of Economy and
Finance)
- Sub-Decree on the Control of Hygiene on Import and Export Goods (No. 98,
8 October 1983,  Peoples Republic of Kampuchea); Ministry of Health
- Sub-decree on Conferring the Right to Sell and Export Rubber Products to the
Ministry of Agriculture, Forestry and Fisheries; 13 October 1994; Council ofMinisters;
- Sub-Decree on the Management of Foreign Exchange, Precious Metals and Stones;
8 November 1991;  (State of Cambodia), National Bank of Cambodia
- Decision on the Procedure for Export of  Timber, Sawn Timber and Transformable
Timber (7 January 1993, Council of Ministers)
- Decision of the Government on export regulation of timber, #17, dated
29 April 1997, Ministry of Agriculture, Forestry and Fisheries
- Law on Taxation of January 1997; Ministry of Economy and Finance;
- Prakas of the Ministry of Economy and Finance on turnover tax, (# 342, dated May
1997),
- Prakas on the Supplement and the Amendment of the Items Tax in the Provinces
and Municipalities (No. 015, 18 December 1993 Ministry of Economy and Finance)
- Prakas on the Amendment of the Stamp Tax (No. 014, 4 February 1994, Ministry of
Economy and Finance)
- Prakas on the Customs Tax Reduction on some Import Items in the Customs Tax
Table (No. 0245, 7 March 1994, Ministry of Economy and Finance)
- Prakas on the Amendment of the Import Customs Tax Rates on Gasoline (No. 001,
4 January 1995, Ministry of Economy and Finance)
- Prakas on the Procedures to Determine Tax Rates (No. 260, 21 June 1995 Ministry
of Economy and Finance)WT/ACC/KHM/3
Page 16
- Prakas on the Amendment of the Import Custom Tax Rates on Passenger Vehicles
and other Vehicles Listed in the Custom  Tax Table, Line 87.03  (No. 293, 11 August
1995, Ministry of Economy and Finance)
- Prakas on the Implementation of the Cu stom Tax on Selected Import Items (No.
329, 2 October 1995, Ministry of Economy and Finance)
- Prakas on the Determination of the export Custom Tax Rates on Rubber Latex (No.
330, 2 October 1995, Ministry of Economy and Finance)
- Prakas of the Ministry of Economy and Finance on amendment of the composition
of the committee for settlement the compla in of the importer and exporter on pre-
shipment inspection, (# 305, dated August 1996),
- Prakas of the Ministry of Economy and Finance on pre-shipment inspection to
imported products to the Kingdom of Cambodia, (# 321, dated 8 September 1995),
- Government Sub-Decree No. 73 dated 5 October 1995 and Government Sub-Decree
No. 02 dated 5 January 1996 on the establishment of the Stung Hav-Sihanouk Ville
industrial zone and an Export Processing Zone.
Answer:
A list of relevant laws and regulations is pr ovided in document WT/ACC/KHM/3/Add.2.  The list
indicates the languages in which the texts are available. When that language includes English or French,
the texts of the laws have also been submitted to the WTO Secretariat.
6. Description of judicial, arbitral or administrative tribunals or procedures, if any
Question 40.  
We note the appeals committee established to review decisions of the pre-shipment inspection
company. Could Cambodia explain whether it has in place any other independent tribunals, contact
points, procedures or other processes for review and appeal by traders and investors of
administrative decisions taken by government officials? If not, does Cambodia have plans to
implement such arrangements?
Answer:
 See the response to Question 42. Currently, there is an assistance project from Japan to establish
the Law on Civil Code and Civil Procedure (1999-2001).
Question 41.  
Please provide to the Working Party greater detail s about the composition, functions, and processes
of the Courts of the Kingdom of Cambodia, in cluding information about the representation of
foreign individual and firms to this Court. Which Court decides on administrative cases (that is,
cases brought against the national administration).
Answer:
Please refer to Question 42.WT/ACC/KHM/3
Page 17
- Right to appeal
Question 42.  
Please describe Cambodia’s right of appeal within Ministries of importers and exporters of
administrative decisions taken by the authorities on issues covered by WTO provisions, e.g.,
customs valuation; classification; application of tariffs, taxes and customs charges; licensing or
other non-tariff measures, intellectual property righ ts, etc. Please cite relevant legal instruments
that establish this right.
Answer:
Commercial disputes, like other civil matters, can be taken by a plaintiff to the court of first
instance which has jurisdiction. Choice of jurisdicti on would depend on the agreement of the contracting
parties. Foreign investors have standing to file suit to the Cambodian court and appeal to higher courts.
There is no distinction in this process as between non-Cambodian and Cambodian investors.
Question 43.  
Please describe the right of appeal to a tribunal independent of the Ministry where the first
administrative action and appeals were taken.  Please cite relevant legal instruments that establish
this right.
Answer:
Please refer to the response to Questions 42 and 158. The general legal authority is the Law on
the Organization and Functioning of Courts of 28 January 1993 and the draft Law on the Establishment of
Commercial Code.
IV. POLICIES AFFECTING TRADE IN GOODS
1. Import Regulation(a) Registration requirements for engaging in importing
Question 44.  
We note that a new company law is under considera tion. We also note that “enterprises that are
less than 51 per cent Cambodian owned are not auth orized to engage in import/export activities for
the sole purpose of re-selling goods without tr ansformation. “Also,” these enterprises are not
allowed to own, sell or buy land”. These restrictio ns, particularly the prohibition to own land, may
impact on foreign companies already operatin g in Cambodia or planning to invest there?
Does Cambodia consider these requirements to be co nsistent with the national treatment provisions
of the WTO? Is Cambodia prepared to consider fu rther changes to the law to eliminate the current
discrimination that precludes foreign-owned enterprises and foreign representative offices from
engaging in import trading activities and buying and selling land?WT/ACC/KHM/3
Page 18
Answer:
Pursuant to the Declaration of Ministry of  Commerce dated 25 January 2000 the requirement of
51 per cent of capital shares in a company to engage in import and export transaction is eliminated.
Article 1 provides that both Cambodian and foreign companies that have been registered with the
Ministry of Commerce have the right to operate import-export businesses, except as regards militaryequipment and narcotic drugs.
The restriction on all foreign investors in the area of real estate is called for by the Constitution of
the Kingdom of Cambodia and Cambodia has no plans to change the Constitution. (See also see the
response to Questions 9 and 47).
Question 45.  
Does Cambodia intent to eliminate the restrictions on the scope of activities for foreign companies?
Answer:
 Please refer to the responses to Questions 44 and 47.
Question 46.  
What is the rationale for not permitting foreign co mpanies to import/export for the purposes of re-
selling, own, sell or buy land; or engage in re al estate business outside their stated scope of
activities?
Answer:
 Please refer to the responses to Questions 44 and 47.
Question 47.  
Please specify the fees that commercial enterprise s are requested to pay for their registration. Are
there any differences between national and foreign companies? Please specify the service rendered
by the Council of Development of Cambodia in the registration process that justifies the fees
charged to foreign companies.
Answer:
Commercial enterprise registration is maintained at the Ministry of Commerce according to the
Law on Commercial Regulations and the Commerce Re gister which has been passed in May 1995, and its
amendment dated 18 November 1999. The new Article 10 stipulates that “… the administration and
registration of traders and commercial enterprises shall be under the jurisdiction of the Ministry of
Commerce.” Pursuant to the Announcement of the Ministry of Commerce No. 2211, commercial
registration fees is fixed at 260,000 Riels (CR) [approximately  US$68.50 (1US$ = 3,800 Riels)]. The
same fees apply for national and foreign companies.
For investment project application approval, the application fees are the same for both national
and foreign companies. The specific amounts are prescribed under Article 6, paragraph 6.2 of the Sub-WT/ACC/KHM/3
Page 19
Decree No. 88 ANKR.BK on the Implementation of the Law on Investment dated 29 December 1997.
The fee schedules are as follows:
- For investment project less or equal to US$ 1,000,000:
- One hundred (100) US$ at the time of application
- Five hundred (500) US$ upon investment approval
- For investment project exceeding US$ 1,000,000:
- Two hundred (200) US$ at the time of application,
- One thousand (1,000) US$ u pon investment approval.
The fees are accounted as state revenue. The Council for the Development of Cambodia provides
services to all investors such as providing info rmation and necessary documentation related to the
investment issues. The costs are associated with the processing of documents, the maintenance of records,the provision of information, the training of personnel, and other matters related to investment.
Question 48.  
Can natural persons engage in importation activities? If not, why not?
Answer:
The Law on Commercial Regulations and the Commerce Register provides that only a legal
entity registered with the Ministry of Commerce be allowed to engage in import/export activities,
although that legal entity can be a single shareholder limited liability company.
Question 49.  
Please provide the reason in detail why legal entities in which foreigners have majority of
ownership cannot own land nor conduct import-export trading operations.
Answer:
The Constitution of the Kingdom of Cambodia in its Article 44 states that only Khmer legal
entities and citizens of Khmer nationality shall have the right to own land. However, the 1994 Investment
Law permits foreign investors to lease, possess and use land for investment purposes in accordance with
approved projects by the Council of Development for Cambodia (CDC), for 70 years. The leases arerenewable.
In line with the open market policies, Cambodia has removed the above restrictions for the
operation of companies in the import and export activity. The Prakas on Trading Activities of
Commercial Companies issued by the Minister  of Commerce and signed on 25 January 2000 has
amended the previous practice. The decision entered into force upon its signature.
Question 50.  
WT/ACC/KHM/2 states that Cambodia limits the right of foreign-owned companies to import or
export to trade required to conduct their investment/production activities.  WT/ACC/KHM/2 also
states that “foreign-owned companies are not authorized to engage in  import/export tradingWT/ACC/KHM/3
Page 20
activities - that is to import or export for the sole purpose of re-selling goods without
transformation.”
Does that mean that at this time, no foreign-ow ned company is allowed to import or export goods
whose ultimate destination, without further transformation, is to be distributed or resold?
How and who determines what import/export activities are “required” by a foreign-owned
company’s investment/production activities?
Can the foreign-owned firm establish its own requirements and activities, or does Cambodia have
the final determination as to what the company’ s investment/production activities require in the
area of import or export?
Are foreign-owned firms allowed to change the scope of their business as new
investment/production activities warrant?
Please confirm that the only restriction applied to the right of foreign-o wned companies to import
and export is if the import or export goods without transformation.
Are there any specific items that foreign-owned firms are not allowed to trade?  If so, please
provide HS1996 numbers for all goods on such a list.
Does Cambodia allow both foreign and domestic individuals to import for their own use?  For
resale to other individuals or firm s for distribution in the Cambodia n market?  If so, what are the
criteria?  If not, when does Cambodia plan to  extend trading rights to include individuals?
Please indicate if, and under what conditions, foreign and domestic individuals and firms in
Cambodia can import and export without further transformation of the traded goods (Note: Please
distinguish this right to import and to export from the right to distribute goods within Cambodia
which is covered by the GATS.  End note).
Please cite and provide the legislation that addresses these issues.
We request Cambodia’s assistance in clarifying the information above on the right of firms and
individuals to import and export, so that the Working Party may better understand how
Cambodia’s requirements relate to the require ments in GATT Article III:4 and Article XI.
Answer:
 Please refer to the responses to Questions 44 and 47.  In addition:
- A foreign-owned firm can establish its own requirements and activities, and register
them;
- Foreign-owned firms are permitted to amend their registration with the Ministry of
Commerce;
- A registered foreign-owned firm is allowed to trade in any product other than sensitive
products such as military equipment, narcotic drugs, etc.WT/ACC/KHM/3
Page 21
(b) Characteristics of national tariff
Question 51.  
We are also concerned about Cambodia’s high simple arithmetic average of applied tariff.  We
hope that Cambodia should bind the rate of as many items as possible at less than its applied rate in
its offer on goods which to be submitted as soon as possible.
Answer:
The comments are well taken and will be discussed in bilateral tariff negotiations.
Question 52.  
We are concerned about Cambodia’s high tariff-p eaks at 50 per cent, 90 per cent and 120 per cent.
Which items are applied with such high tariff rates? What is the rate applied to vehicles?
Answer:
Currently, 120 per cent and 90 per cent rates apply to automobiles with higher than 2,000 cc and a
50 per cent rate applies to drugs products that affect the human mental system, and such products as wine,
cigarettes, fuels, perfumes, vehicles wheels, and cosmetic products. For details, please see Annex III.
Question 53.  
We appreciate Cambodia’s effort to harmonize it s tariff system to the HS1996 system.  Cambodia
states in WT/ACC/KHM/2 that its tariff nomencla ture “is based” on the Harmonized System (HS),
and is articulated to “at least eight digits, with the seventh and eighth digits harmonized to the
ASEAN practice.”  Further, it is stated that HS1996 changes have  been incorporated.
Please confirm that Cambodia’s system of tariff classification conforms to the HS1996 system to at
least the six digit level.
Has Cambodia sent an electronic version of its cu rrent applied rates with product description at the
HS1996 six-digit or eight-digit level to the WTO to be made available to the Working Party
members?  If not, when could this, or a more recent document, be expected?
Answer:
Cambodia’s system of tariff classification conforms to the HS1996 system to the six-digit level.
An electronic version of the current applied rates will be submitted by the time of the first meeting of theWorking Party.
Question 54.  
In WT/ACC/KHM/2, Cambodia provides a table which shows its import tariff bands, number of
tariff lines affected by each band, their subsequent per cent of tariff lines, the average annual
imports, and their subsequent per cent of imports.  According to this table,  nearly 4,000 tariff lines
are at or below the applied ad valorem  rate of 15 per cent.  Approximately 2,000 tariff lines remainWT/ACC/KHM/3
Page 22
that have applied ad valorem  rates ranging from 20 to 120 per cent.  These items represent US$332
million in import trade.
The data represented in this table is for the years 1995 and 1996.  Could Cambodia supply more
recent trade data in band form and by HS1996 six-digit or eight-digit level?
Since 1996, have any of Cambodia’ tariff rates increased?  If so, for which items?Cambodia notes in the table that nine tariff lines could not be allocated among the bands.  Please
explain why these items were not included, the leve l of tariff application, and what these items
cover.
Answer:
In the table referred to, the tariff rates are those in force in July 1998, when the Memorandum was
finalized. The trade weights were derived from trade data for 1995-1996. When the table was prepared,
these were the most recent years for which trade information organized by tariff band was available.
There have been no increases in tariffs since July 1998.
The new customs tariff came into force in 2000, and trade data only began to be collected using
this nomenclature in 2000. Consequently, it is not possible at present to supply trade data on the basis of
the new tariff.
The characteristics of the new customs tariff are summarized in the table below.
Tariff band (per cent ad valorem) Number of tariff lines Share of tariff lines
0 290 4.2 %
0.3 9 0.1%
7 2,931 40.0%
10 14 0.2%
15 1,861 27.3%
20 68 1.0%
30 4 0.0%
35 1,569 23.0%
40 8 0.1%
50 256 3.8%
90 6 0.0%
120 6 0.0%
Total 6822 99.7%WT/ACC/KHM/3
Page 23
(c) Tariff quotas, tariff exemptions
Question 55.  
Under which condition can the Prime Minister decide ad hoc exemptions? Are they applied on a
MFN basis?
Answer:
 The Prime Minister may suspend import duties when there is a political or economic crisis or a
compelling reason of national interest. Such exemptions are applied on MFN basic.
Question 56.  
Are tariff exemptions (except those applied in the context of a Customs Union or Free Trade
Agreement) applied on a MFN basis?
Answer:
Tariff exemptions are applied on an MFN basis. Cambodia has granted preferential tariff
treatment only to its fellow ASEAN Members.
Question 57.  
We note that Cambodia does not apply tariff quotas.  However, the Government of Cambodia does
grant tariff exemptions.
In an effort to be more transparent per the principles of the WTO, please provide the Working
Party with a comprehensive list of possible ta riff exemptions and the goods that are affected by
such exemptions.
Answer:
Please refer to the response to Question 55. In addition, in 1994 the import duties of the 120
imported cars were exempted for consumption of the 120 members of the National Assembly.
(d) Other duties and charges, specifying any charges for services rendered
Question 58.  
Cambodia states in WT/ACC/KHM/2 that there is a “customs fee of 15,000 Riels per export/import
declaration for services rendered.”
We understand that the fee is charged “per declaration.”  Please elaborate on this fee by providing
information on the service, or services rendered per Article VIII:1 of the GATT.
Does this fee apply to all items on Cambodia’s ta riff schedule?  If not, please provide the list of
goods by HS1996 classification which are affected by this fee.WT/ACC/KHM/3
Page 24
Please list all non-tariff charges, surcharges, ta xes and fees, of whatever kind, that are applied to
imported goods and indicate which ones are also applied to domestic goods.
Can Cambodia confirm that the only charges assess ed on imports are the following: customs tariff,
VAT tax, turnover tax, excise tax, and customs fee?
Answer:
Please refer to the response to Question 76. Cambodia confirms that the only charges levied on
imports are customs tariff, VAT, excise tax (if applicable).
(e) Quantitative import restrictions, including prohibitions, quotas and licensing systems
Question 59.  
We note that import licensing is not intended to restrict imports. Can Cambodia explain in more
detail the modifications that will need to be made to its import licensing system to bring it into
conformity with the WTO Agreement on import licensing procedures?
Answer:
 Our understanding is that our import licensing system is consistent with the relevant WTO
Agreement.
Question 60.  
Please outline the procedures, in detail, for the issuance of the import licence.
Answer:
Aside from precious metals and security-related goods (see Memorandum, Annex 3), import
licensing is applied only to pharmaceuticals in accordance with Prakas No. 82 dated 31 March 1999, on
“Procedures for Exports and Imports of Pharmaceuticals.” The Prakas provides for the following rules:
Article 3: Licenses are issued by the Ministry of Health and are valid for six months.
Article 4: Imported pharmaceuticals must be registered at the Ministry of Health prior to
importation and application for import licence.
Article 5: Applications for licenses should contain information on: brand names;
international common name; dosage; instructions for use; quantity of imports;
name of producer; name of producing country; name and address of importer.
Article 6: Imported pharmaceuticals should be consistent with the registration mentioned in
Article 4, as well as with the certificate of sample analysis.
Article 7: When a pharmaceutical is delivered at the warehouse, the importer should request
that the Ministry of Health send its team within three days at the maximum.
Fees for import licensing are classified into categories:WT/ACC/KHM/3
Page 25
For imports of 1 to 100 items, fee paid is US$20;
For imports of more than 100 items, fee paid is US$30.
Question 61.  
Cambodia should be congratulated for eliminating most quantitative restrictions on imports.
Import prohibitions remain on narcotic drugs and poisons.  In Annex 8 of WT/ACC/KHM/2,Cambodia lists round logs and sawn timber as restricted goods.
Please provide a comprehensive list of products subject to import restrictions and prohibitions by
HS1996 item number, indicating the legal citation fo r the authority to mandate to limit trade, and
the justification under WTO provisions for the restriction.
Answer:
The restrictions on round logs a sawn timber referred to in Annex 8 are with regard to export
only. Please see again Annex 3 of the Memorandum on the Foreign Trade Regime (WT/ACC/KHM/2),and the response to Question 60. A detailed list of narcotic drugs and poisons  subject to import restriction
and prohibition will be provided soon.
(f) Import licensing procedures
Question 62.  
The member notes that Cambodia does not require import licenses for most goods.  However, for
certain goods, licenses are required because thes e goods “may affect the health of citizens,
consumer or environmental welfare, or national security.”  These goods are listed in Annex 3 of
WT/ACC/KHM/2 and include such items as pharmaceuticals, vitamins, aircraft and parts, ships
and boats, and hormones.
Please indicate where licenses for these goods a re granted automatically or non-automatically and
describe the process by which they are granted.
Are there any other products whose importation is s ubject to licensing?  If so, please indicate how
this is justified under WTO provisions.
On average, how long does it take for Cambodia to grant an import licence to an importer wanting
to trade in pharmaceuticals or vitamins?  Is the information on how to obtain import licenses for
these goods published in an official journal.
Please describe how importers secure licenses for the importation of pharmaceuticals and vitamins,
etc., with reference to the provisions of the WTO Agreement on Import Licensing Procedures.
Answer:
Again please see the response to the Question 60. Please refer in the Agreement on Import
Licensing Procedures to Article 1 in general, and more specifically to paragraphs 3 and 4 of that Article,WT/ACC/KHM/3
Page 26
and to Article 3, paragraph 2.  Please note that imported goods in Chapters 88 and 89 of Cambodia's tariff
are subject to licensing  only if they are for military purposes.
(g) Other border measures
Question 63.  
Does Cambodia have any form of activity licensing that is applied to the act of importation, e.g., for
importing alcohol or tobacco?  If so, please list all import-related activities for which an individual
or firm must have a licence to perform.
Answer:
Cambodia has no activity licensing requirements related to the import of goods.
(h) Customs valuation
Question 64.  
Does Cambodia envisage any problems in implementing the WTO customs valuation agreement?
Will Cambodia be seeking transitional arrangements  in this area? If so, can details provided? Can
Cambodia provide in writing an action plan describi ng the steps that it proposes to take to reform
its customs valuation procedures?
Answer:
See the response to Question 66.
Question 65.  
Does Cambodia intend to abolish the price list ar rangements that apply to imports that are not
subject to pre-shipment inspection so that such  imports are valued in manner in conformity with
the WTO customs valuation agreement? The cur rent customs procedures, tariff levels and
structure create an incentive for the smuggling of  goods. Can Cambodia please advise how the draft
law on the customs code will address this issue?  What time frame is envisaged for implementation
of the customs code?
Answer:
Please see the response to Question 66. In addition, the draft Customs Code provides for various
measures to combat smuggling of goods. The Customs Administration Reform which is beingimplemented now also aims at  dealing with this issue. 
Question 66.  
We welcome the information provided by Cambodia on its regulation concerning customs
valuation. This regime appears to be not in conformity with the relevant WTO rules. We suggest
that Cambodia prepare and submit to the WTO an action plan that identifies the points of contrast
between the current legislation and WTO rules and speci fies the actions that will be taken to assureWT/ACC/KHM/3
Page 27
the full application of the Customs Valuation Agreement.  (Customs Code need to be submitted to
the WTO Secretariat)
Answer:
Cambodia is currently preparing a Customs Code  which will be in conformity with the
requirements of the Agreement on Customs Valuation. However, implementation of the Customs Codewill require comprehensive training of customs officials and trading communities, and will call for a
transitional period under Article 20:1 of the Agreement on Customs Valuation. Technical assistance is
desperately needed as provided for in Article 20:3 of the Agreement on Customs Valuation in this regard.
Question 67.  
Could Cambodia clarify why insurance has to be purchased within Cambodia if a consignment has
no insurance policy from abroad?
Answer:
At present there is no obligation to purchase insurance for imports.
Question 68.  
Do the seven major border checkpoints approve customs values only for goods whose value is more
than US$300 and whose duty is less than US$300, or  do they approve customs values for all goods
where the duty is less than US$300?
Answer:
There have been changes in Cambodia's Customs Valuation procedures since the Memorandum
was prepared. At present the procedure is as follows. Goods which have an FOB value below the PSI
threshold of US$4,000 are not subject to PSI and are valued by the Cambodian Customs Department. For
valuation, Customs will use the Valuation Support Service (VSS) provided by the PSI firm. Some majorcheckpoints will have access to VSS. Some remote customs check points have the right to make decisions
on valuation of imports with a value up to US$1,200. The valuation at these checkpoints of imports with a
value above this limit requires the approval of the Customs Valuation Office at Headquarter, where VSS
is in place. The Customs Department is working on giving more rights to provincial customs branches in
the area of valuation in order to simplify customs procedures
Question 69.  
What is the justification for choosing the higher of two alternative values for customs purposes,
which appears to contravene Customs Valuation Agreement Article 7? What plans are there to
make this WTO compatible?
Answer:
Cambodia is currently preparing a Customs Code  which will be in conformity with the
requirements of the Agreement on Customs Valuation.WT/ACC/KHM/3
Page 28
Question 70.  
Are any other customs offices than the Valuation Office at the Department of Customs and Excise
in Phnom Penh entitled to approve customs va lues for goods with a customs duty of more than
US$300?
Answer:
See the answer to Question 68.
Question 71.  
Does Cambodia currently maintain the minimu m reference price system for custom clearance
purposes? If so, please provide an exhaustive list of the items subject to the minimum reference
price system based on HS 96 nomenclature.
Answer:
There is no general minimum reference price system in Cambodia. The custom valuation is based
on actual buying and selling prices, except for some products such as gasoline and gasoil, motor vehicles,
motorcycles, cigarettes, and gold bars, for which a minimum reference price system exists. The draft
Customs Code will bring practices on customs valuation in line with the Agreement on Customs
Valuation.
Question 72.  
We note in paragraph 11 of Annex 4, Cambodia indicates that a new Customs Code based on the
WTO Valuation Agreement is under preparation.
When will the Working Party receive a copy  of the draft Customs Code to review?
Will Cambodia submit a copy of the current Customs Law of 1989 for Working Party review?
Answer:
Cambodia will submit its Customs Code for review by the Working Party after its enactment. The
correct name of the law referred to is Law on Custom Duty and Tax on Imports and Export Goods of
1989. A copy of this law will be provided.  Please note that this law will be replaced shortly.
Question 73.  
IV.1.(h) of WT/ACC/KHM/2 states that Cambodia requires that insurance be purchased in
Cambodia if a consignment from abroad has no insurance.
Is this insurance required subsequent to the ar rival of the goods in Cambodia?  What sort of
insurance is required and why?
Answer:
  Please see the response to Question 67.WT/ACC/KHM/3
Page 29
Question 74.  
Cambodia states the following:
“All goods on which the customs duty is more than US$300 must have their customs value
approved by the Valuation Office at the Department of Customs and Excise Headquarters in
Phnom Penh. Seven major border checkpoints are empowered to approve customs values for goodswith a customs duty of US$300 or less. All other local Customs offices are empowered to approve
customs values when those values are US$300 or less.”
Please clarify what that means.  What is the distinction in authority between the “seven major
border checkpoints” and the “other local customs offices” if both can approve customs values of
only US$300 or less?
Why is it necessary that all goods with a custom s valuation of more than US$300 must have their
valuation approved by the Valuation Office in Phnom Penh?
How is such approval accomplished?  How long does such approval take?  Why are not approving
officials located closer to customs ports?
Answer:
Please see the response to Question 68.
Question 75.  
Concerning the operation of pre-shipment inspecti on firms for goods valued at more than US$5000:
WT/ACC/KHM/2 stated that the Decision of the Ministry of Economy and Finance of 14
September 1993 abolished the system of customs valua tion based on an indicative price list, and
that the Decision stipulates that customs value will be based on CIF market values.  It also states
that for imports that are not subject to pre-shipme nt inspection (i.e. valued at less than US$5,000),
invoice (transaction) values are compared with a price list maintained by the Valuation Office at
the Customs Department, and if the invoice price an d the list price diverge, the higher of the two
forms the basis for the customs valuation.
This conflicts with the provisions of GATT Article VII and the WTO Agreement on Customs
Valuation, and it would appear to conflict with  the Decision of the Ministry of Economy and
Finance of 14 September 1993.
Will this be addressed in Cambodia’s new customs valuation legislation?
Answer:
Please refer to the response to Question 71.WT/ACC/KHM/3
Page 30
(i) Other customs formalities
Question 76.  
Please detail the service rendered for the 15,000 Riels charged for each export/import declaration.
Answer:
The charge (approximately US$4) represents the cost of printing of the customs declaration form
and the time spent by customs officers in processing the declaration.
Question 77.  
Does Cambodia require authentication of import documentation by consular officials or other
institutions in the country of export?  If so, what fee, if any, is charged?
Answer:
Cambodia doesn’t require authentication of import documentation by consular officials or other
institutions in the country of export.
(j) Pre-shipment inspection
Question 78.  
Please provide a more detailed description of Cambodia’s PSI system, including explanations as to
how this system is in conformity with the rele vant WTO Agreements, in particular the agreements
on Pre-shipment Inspection and Customs Valuation.
Answer:
The Royal Government signed a new PSI contract  with a PSI firm on 14 August 2000, and began
its implementation in October 2000.  The Royal Government will ensure that the PSI system, if still in
force at the time of accession, will be in confor mity with the Agreement on Pre-shipment Inspection.
The salient features of the new PSI arrangement are as follows:- The duration of the contract is 2 years, with the possibility for a one-year extension;
- The PSI threshold is US$4,000 and higher of the FOB value;
- The PSI fee is 0.80 per cent of the FOB value of the inspected goods (except bulk
petroleum products);
- For bulk petroleum products the fee is US$0.30 per metric ton;
- Importers who fail to secure PSI and bring the goods into the customs territory of
Cambodia will incur a penalty equal to 7 per cent of the CIF value of the imported goods;
- The PSI firm will verify quantity, quality, value, tariff classification and duties and taxes
payable, which information is to be used by Customs;
- Valuations shall be based on the principle of Fair Market Price until such time as the
WTO-consistent Customs Code is included in the national legislation. At that time theWT/ACC/KHM/3
Page 31
PSI firm will provide a valuation opinion based upon procedures consistent with WTO
requirements;
- The PSI contract contains strong components of training and TA including IT for the
Customs Department. The objective is to maximize the benefits of PSI by transferring
expertise, technical skills and know-how in order to allow PSI to be phased out during amaximum of three years;
- There is a working Committee that has responsibility to promptly resolve claims or
disputes arising from the implementation of PSI.
The following is an exhaustive list of goods that are exempted from PSI:- precious stones, and precious metals;
- objects of art;
- explosives and pyrotechnic products;
- ammunition, weapons and implements of war;
- live animals;
- current newspapers and periodicals;
- household and personal effects;
- parcel post or commercial samples;
- gifts made by foreign governments or international organizations to foundations, charities
and recognized humanitarian organizations;
- gifts and supplies to diplomatic and consular missions and to agencies related to the
United Nations Organization imported for their own needs;
- grants in kind;
- goods imported for government use under government order;
- scrap metals;
- cigarettes;
- temporarily admitted goods (temporary import for inward processing for export) .
Question 79.  
It is stated that a 5 per cent penalty is impose d on goods which are not submitted for PSI. Are such
goods then inspected?
Answer:
 In this case, goods must be inspected by customs official at the border checking point.
Question 80.  
Has the Government of Cambodia in consultation  with the PSI agent considered using established
risk assessment techniques to target goods or importers/exporters where problems are frequent but
letting legitimate trade (i.e. the majority) move more easily?
Answer:
The establish risk assessment technique has been used by the Custom and Excise Department to
target goods, importers, exporters where problem are frequent.WT/ACC/KHM/3
Page 32
Question 81.  
When will be the PSI contract end? What t echnical assistance has the PSI agent given to
Cambodian customs authorities?
Answer:
Please refer to the response to Question 78. The previous PSI firm also conducted training on
customs valuation, rules of origin, goods examination, classification, and CEPT for AFTA.
Question 82.  
Have any appeals been made to the Appeal s Committee? If so, with what results?
Answer:
 Since 1995, there have been some appeals made to the appeals committee, especially on customs
value and tariff classification. The solutions were ba sed on general interpretative rules to the Harmonized
System and the value of imported goods.
Question 83.  
Why were investment companies exempt from PSI until 31 December 1997 only? Why is there no
time limit on export garment industry exemption?
Answer:
 In general, exemption from PSI existed and exists when there is also an exemption from the
payment of import duties. Under the present PSI regime, exemption from PSI is granted on temporary
imports for processing and export, because such goods are also exempt from import duties.
Question 84.  
What is the justification for the PSI firm, in the country of supply, having the ability to demand any
document deemed necessary for the purpose for PSI. Such an authorization could contravene theWTO obligations of non-discrimination, transparen cy and the protection of confidential business
information.
Answer:
 The Government will ensure that the PSI syst em will be in conformity with the Agreement on
Pre-shipment Inspection. Please refer to the responses to Question 78.
Question 85.  
A 5 per cent ad valorem penalty imposed on import ed goods that have not been submitted for the
requisite pre-shipment inspection is in contravention of GATT Article VIII paragraph 3, which
states that “No contracting party shall impose s ubstantial penalties for minor breaches of customsWT/ACC/KHM/3
Page 33
regulations or procedural requirements. In particular, no penalty in respect of any omission or
mistake in customs documentation... shall be great er than necessary to serve merely as a warning.”
Answer:
We are of the view that Article VIII of the GATT only deals with “penalties for minor breaches
of customs regulations or procedural requirements”. The obligation to have PSI for the imports of morethan US$5,000 is prescribed in the Prakas of the Ministry of Economy and Finance on Pre-Shipment
Inspection to Imported Products to the Kingdom of Cambodia (No. 321 of 8 September 1995) and failure
to comply with this requirement would constitute a substantial breach of this legal requirement.
Question 86.  
Cambodia states that since 1995 it has retained the services of a PSI firm to determine the value of
imported goods and perform other customs services, e.g., price verification, verification of total
value of the goods; classification of goods; an d the calculation of duties and taxes payable.
Please detail how Cambodia’s PSI firms are selected.
Please confirm that the PSI uses Cambodia’s current customs laws to carry out its duties, or
indicate what other provisions are used.
How does Cambodia’s PSI firm meet the transpa rency requirements of Article X and the relevant
WTO Agreements?
Please describe how does Cambodia monitors and disciplines the PSI firm.
Are other PSI firms ever allowed to compete for this contract?
Is the PSI firm authorized to conduct inspection for sanitary or technical certification,
determination of origin, or application of customs fees?
What fees do the PSI firm charge for its services?  Who pays the fee?  Are ad valorem fees charged
to the importers?  Are the fees related to the ac tual cost of the service?  If so, how is this
determined?
Can importers and exporters appeal PSI firm rulings upheld by the special Appeals Committee to
Cambodian courts or other independent tribunal, e.g., in accordance with Article VII and X?
Please cite and provide a copy of the legislation or other legal instrument that provides for
contracting private firms to conduct part of Cambodia’s border control.
Answer:
Please refer to the responses to Questions 78 to 85. A copy of the Regulation of the Ministry of
Economy and Finance, which came into force in October 2000, will be provided to the Working Party.WT/ACC/KHM/3
Page 34
Question 87.  
WT/ACC/KHM/2 states that the Ministry of Economy and Finance Announcement No. 474 dated
25 July 1997 on Rearrangement of Rules and Regu lations on PSI, exempted any company whose
investment had been approved by the CDC from PSI until 31 December 1997. It also states that
Cambodia’s export garment industry is exempted from PSI without any time limitation.
What was the purpose of these exemptions?  Is the exemption for CDC approved investments still
in place?  How are customs requirements fulfille d with respect to the companies exempted from
PSI review?
Answer:
Please see the response to Questions 78 and 83. With respect to the question of companies
exempted from PSI, customs requirements are fulfilled by customs authorities.
(k) Application of internal taxes on imports
Question 88.  
We note that the same percentage rate of excise  tax applies to imported and domestic goods. Can
Cambodia advise whether precisel y the same methods are used to determine the value of imported
and domestic goods for tax purposes?
Answer:
The valuation of goods is based on the ex-factory price for domestic goods, and the CIF value
plus import duty for imported goods.
Question 89.  
Please describe in detail the regime for VAT curr ently applied in Cambodia including whether it is
applied equally to imports from all third countries. Are VAT exemptions applied with full respectfor the national treatment and MFN principle?
Answer:
 VAT exemptions are applied with full respect for the national treatment and MFN principle. The
VAT is introduced in accordance with the Law on Taxation of 8 January 1997.
Question 90.  
For certain goods (cars, car spare parts, buses and trucks) Cambodia applies different rates of
excise taxes. Please specify the rate levied for each type of goods.WT/ACC/KHM/3
Page 35
Answer:
Please see the information of excise taxes on cars, buses and trucks below. Regarding excise tax
on spare parts, they go along with the excise rate s on the motor vehicles themselves for chassis and
bodies.
Head. HS - code Description of Goods  Excise rate
87.02  Motor vehicles for the transport of ten or more persons, including the driver.  
  - With compression-ignition internal combustion piston engine (diesel or semi-
diesel):  
 8702.10.10  - - Gross vehicle weight exceeding 6t but not exceeding 18t, not fully assembled 10
 8702.10.20  - - Gross vehicle weight exceeding 6t but not exceeding 18t, fully assembled 10
 8702.10.90  - - Other 10
 8702.90.00  - Other 10
87.03Motor cars and other motor vehicles principally designed for the transport of
persons (other than those of heading No. 87.02), including station wagons andracing cars.  
  - Other vehicles, with spark-ignition internal combustion reciprocating piston
engine:  
  - - Of a cylinder capacity not exceeding 1,000 cc:  
 8703.21.20  - - - Other vehicles for the transport of not more than 8 persons, including the
driver 20
 8703.21.30   - - - Other vehicles for the transport of 9 persons, including the driver 20
  - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:  
 8703.22.20  - - - Other vehicles for the transport of not more than 8 persons, including the
driver 20 
 8703.22.30  - - - Other vehicles for the transport of 9 persons, including the driver 20
  - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:  
  - - - Other, of a cylinder capacity exceeding1500 cc but not exceeding 2,000 cc:  
 8703.23.21  - - - - For the transport of not more than 8 persons, including the driver 20
 8703.23.22  - - - - For the transport of 9 persons, including the driver 20
  - - - Other, of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc:  
 8703.23.31   - - - - For the transport of not more than 8 persons, including the driver 30
 8703.23.32   - - - - For the transport of 9 persons, including the driver 30
  - - Of a cylinder capacity exceeding 3,000 cc:  
  - - - Other, of a cylinder capacity not exceeding 4,000cc:  
 8703.24.21  - - - - For the transport of not more than 8 persons, including the driver 30
 8703.24.22  - - - - For the transport of 9 persons, including the driver 30
  - - - Other, of a cylinder capacity exceeding 4,000 cc:  
 8703.24.31   - - - - For the transport of not more than 8 persons, including the driver 30
 8703.24.32  - - - - For the transport of 9 persons, including the driver 30
  - Other vehicles, with compression-ignition internal combustion piston engine
(diesel or semi-diesel):  
   - - Of a cylinder capacity not exceeding 1,500 cc:  
   - - - Other , of cylinder capacity not exceeding 1,000 cc:  
 8703.31.21  - - - - For the transport of not more than 8 persons, including the driver 20
 8703.31.22  - - - - For the transport of 9 persons, including the driver 20WT/ACC/KHM/3
Page 36
Head. HS - code Description of Goods  Excise rate
  - - - Other, of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:  
 8703.31.31  - - - - For the transport of not more than 8 persons, including the driver 20
 8703.31.32  - - - - For the transport of 9 persons, including the driver 20
  - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:  
  - - - Other, of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc:  
 8703.32.21  - - - - For the transport of not more than 8 persons, including the driver 20
 8703.32.22  - - - - For the transport of 9 persons, including the driver 20
  - - - Other, of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc:  
 8703.32.31  - - - - For the transport of not more than 8 persons, including the driver 30
 8703.32.32  - - - - For the transport of 9 persons, including the driver 30
  - - Of a cylinder capacity exceeding 2,500cc:  
  - - - Other, of a cylinder capacity exceeding 2,500cc but not exceeding 3,000 cc:  
 8703.33.21  - - - - For the transport of not more than 8 persons, including the driver 30
 8703.33.22  - - - - For the transport of 9 persons, including the driver 30
  - - - Other, of a cylinder capacity exceeding 3,000 cc:  
 8703.33.31  - - - - For the transport of not more than 8 persons, including the driver 30
 8703.33.32   - - - - For the transport of 9 persons, including the driver 30
87.04  Motor vehicles for the transport of goods  
  - Other, with compression-ignition internal combustion piston engine   (diesel or
semi-diesel):  
 8704.21.00  - - G.v.w. not exceeding 5 tonnes 10
 8704.22.00  - - G.v.w. exceeding 5 tonnes but not exceeding 20 tonnes 10
 8704.23.00  - - G,v,w, exceeding 20 tonnes. 10
  - Other, with spark-ignition internal combustion piston engine:  
 8704.31.00  - - G.v.w.not exceeding 5 tonnes 10
 8704.32.00  - - G.v.w. exceeding 5 tonnes 10
 8704.90.00  - Other 10
87.06  Chassis fitted with engines, for the motor vehicles of headings Nos. 87.01 to 87.
05.  
 8706.00.10  - For vehicles of subheading No. 8702.10.10 of gross vehicle weight   of 6t or
more but not exceeding 18t  10
  - For vehicles of heading No 87.03:  
 8706.00.21 - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8706.00.22 - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8706.00.23  - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10,8703.33.10 10 
 8706.00.90  - Other 10
87.07  Bodies (including cabs), for the motor vehicles of headings Nos. 87.01 to 87.05.  
  - For vehicles of heading No 87.03:  
 8707.10.10 - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 WT/ACC/KHM/3
Page 37
Head. HS - code Description of Goods  Excise rate
 8707.10.20 - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32  30
 8707.10.30  - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
 8707.90.00  - Other 10
87.08  Parts and accessories of the motor vehicles of headings nos. 87.01 to 87.05.  
  - Bumpers and parts thereof:  
  - - Of moulded plastic:  
 8708.10.12  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.10.13 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22  20
 8708.10.14 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32  30
 8708.10.15  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10  10
  - - Other:  
 8708.10.92  - - - For vehicles of heading Nos. 8702 and 8704 except subheading
No.8704.10.00  10
 8708.10.93 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22  20
 8708.10.94  - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,  
    8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,  
    8703.33.22, 8703.33.31, 8703.33.32 30
 8708.10.95  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - Other parts and accessori e of bodies (including cabs):  
  - - Safety seat belts:  
 8708.21.20  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00  10
 8708.21.30 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.21.40 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.21.50  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - - Other:  
  - - - Components of door trim assembly:  
 8708.29.12  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.29.13 - - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22  20WT/ACC/KHM/3
Page 38
Head. HS - code Description of Goods  Excise rate
 8708.29.14 - - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.29.15  - - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10  10
  - - - Other:  
 8708.29.92  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00  10
 8708.29.93 - - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.29.94 - - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.29.95  - - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - Brakes and servo-brakes and parts thereof:  
  - - Mounted brake linings:  
 8708.31.20  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00  10
 8708.31.30 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.31.40 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32  30
 8708.31.50  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - - Other:  
 8708.39.20  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00  10
 8708.39.31 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.39.40 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.39.50  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10,  
    8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10
  - Gear boxes:  
  - - Not fully assembled:  
 8708.40.12  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.40.13 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22  20
 8708.40.14 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 WT/ACC/KHM/3
Page 39
Head. HS - code Description of Goods  Excise rate
 8708.40.15  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10  10
  - - Fully assembled:  
 8708.40.22  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.40.23 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.40.24 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32  30
 8708.40.25  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - Drive-axles with differential, whether or not provided with other transmission
components:  
  - - Not fully assembled:  
 8708.50.12  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.50.13 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.50.14 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 10 
 8708.50.15  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - - Fully assembled:  
 8708.50.22  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.50.23 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.50.24 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32  30
 8708.50.25  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - Non-driving axles and parts thereof:  
  - - Not fully assembled:  
 8708.60.12  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00  10
 8708.60.13 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22  20
 8708.60.14 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.60.15  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10  10
  - - Fully assembled:  WT/ACC/KHM/3
Page 40
Head. HS - code Description of Goods  Excise rate
 8708.60.22  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00  10
 8708.60.23 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.60.24 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.60.25  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10  10
  - Road wheels and parts and accessories thereof:  
  - - Wheel centre discs:  
 8708.70.12  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.70.13 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22  20
 8708.70.14 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.70.15  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - - Other:  
 8708.70.92  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00  10
 8708.70.93 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.70.94 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.70.95  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10  10
  - Suspension shock-absorbers:  
  - - Parts:  
 8708.80.12  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.80.13 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.80.14 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.80.15  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - - Other:  
 8708.80.92  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 WT/ACC/KHM/3
Page 41
Head. HS - code Description of Goods  Excise rate
 8708.80.93 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22  20
 8708.80.94 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.80.95  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - Other parts and accessories:  
  - - Radiators:  
 8708.91.20  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.91.30 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.91.40 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32  30
 8708.91.50  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - - Silencers and exhaust pipes:  
  - - - Straight-through silencers:  
 8708.92.12  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.92.13 - - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.92.14 - - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.92.15 - - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - - - Other:  
 8708.92.92  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.92.93 - - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.92.94 - - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.92.95  - - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10  10
  - - Clutches and parts thereof:  
 8708.93.20  - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.93.30 - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 WT/ACC/KHM/3
Page 42
Head. HS - code Description of Goods  Excise rate
 8708.93.40 - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.93.50  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10  10
  - - Steering wheels, steering columns and steering boxes:  
  - - - Steering wheels:  
 8708.94.12  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00  10
 8708.94.13 - - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.94.14 - - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.94.15  - - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - - - Steering columns and steering boxes:  
 8708.94.22  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10
 8708.94.23 - - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20
 8708.94.24 - - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32  30
 8708.94.25  - - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - - Other:  
  - - - Brake and clutch pedals; chassi s for Asian Utility Vehicles; fuel tanks,
assembled:  
 8708.99.12  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.99.13 - - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.99.14 - - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.99.15  - - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10  10
  - - - Unassembled fuel tanks:  
 8708.99.22  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.99.23 - - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22 20 
 8708.99.24 - - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32 30 WT/ACC/KHM/3
Page 43
Head. HS - code Description of Goods  Excise rate
 8708.99.25  - - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
  - - - Other:  
 8708.99.92  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading
No.8704.10.00 10 
 8708.99.93 - - - - For vehicles of subheadings No 8703.21.20, 8703.21.30, 8703.22.20,
8703.22.30, 8703.23.21, 8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22  20
 8708.99.94 - - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,
7803.24.22, 7803.24.31, 7807.24.32, 7807.32.31, 7807.32.32, 7807.33.31,
 8703.33.22, 8703.33.31, 8703.33.32 30 
 8708.99.95  - - - - For vehicles of subheadings No 8703.21.10, 8703.22.10, 8703.23.10,
8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 10 
   
87.11 Motorcycles (including mopeds) and cycles fitted with auxiliary motors; with or
without side-cars; side cars.  
  - With reciprocating internal combustion piston engine of a cylinder capacity
exceeding 50 cc but not exceeding 250 cc:  
 8711.20.20  - - With reciprocating internal combustion piston engine of a cylinder capacity
exceeding 125 cc but not exceeding 250 cc 10 
 8711.30.00  - With reciprocating internal combustion   piston engine of a cylinder capacity
exceeding 250 cc but not exceeding 500 cc 10 
 8711.40.00  - With reciprocating internal combustion piston engine of a cylinder capacity
exceeding 500 cc but not exceeding 800 cc 10 
 8711.50.00  - With reciprocating internal combustion piston engine of a cylinder capacity
exceeding 800 cc 10 
  - Other:  
 8711.90.20  - - With cylinder capacity 125 cc or more 10
87.14 Parts and accessories of vehicles of headings nos. 87.11 to 87.13.  
  - Of motorcycles (including mopeds):  
  - - Of saddles:  
 8714.11.20  - - - For cycles of subheadings Nos. 8711.20.20, 8711.30.00, 8711.40.00,
8711.50.00, 8711.90.20 10 
  - - Other:  
 8714.19.20  - - - For cycles of subheadings Nos. 8711.20.20, 8711.30.00, 8711.40.00,
8711.50.00, 8711.90.20 10 
Question 91.  
Information on domestic taxes levied on imported  items should be provided. Is there any difference
in the way imported and domestically produced products are treated?
Answer:
There is no different treatment between imported and domestically produced products. There is
no other indirect tax on imported goods other than customs duties, excise tax, and VAT.WT/ACC/KHM/3
Page 44
Question 92.  
In WT/ACC/KHM/2, Cambodia states that “severa l categories of imported goods are subject to
excise taxes,” and that “all consumption and excise  taxes levied on imports are also levied in the
same amount on like domestically produced goods.”
Please list all the types of taxes are levied on  imports, indicating whether these taxes are also
applied to similar domestic goods.  Please describe  these taxes and list their accompanying rates for
both imports and domestic goods by HS1996 item number.
What domestic law(s) governs the leveling of taxes on imports and domestic goods?
Please confirm that all domestic taxes levied on goods are applied no less favorably to imports than
to similar domestically produced goods per Article III of the GATT.
Please indicate the point of sale, for both impo rts and domestic goods, at which these taxes are
applied.
Please confirm that imports from and exports to all countries receive identical treatment in the
application of domestic taxes in Cambodia.
Answer:
Please refer to the responses to Questions 88 through 91. As regards motorcycles, soft drinks,
beer, wine and spirits, cigarettes and gasoline and oil, please note that Cambodia's Custom Tariff alsocontains complete information on all taxes collected at the border, including excise taxes. The requested
information can therefore be read directly from the Customs Tariff. The Law on Taxation of 1997
provides the legal basis for taxes on domestic goods, while the Law on Custom Duty and Tax on Import
and Export Good of 1989 provides the legal basis for taxes on imports.
Question 93.  
Cambodia has provided a table listing the categor ies of goods subject to excise taxes.  Three
product categories listed in the table have tax ranges from 10 to 30 per cent, as opposed to a single
rate.
Please provide the Working Party with a list of al l products subject to excise or other selective
consumption taxes, by HS1996 classification, providing the specific amount of each correspondingtax.
Answer:
Please refer to the response to Question 92.
Question 94.  
Concerning the Government’s plan to expa nd the basis for taxation, dated January 1997,
Cambodia states that one method of doing th is will be to replace “taxes on turnover andWT/ACC/KHM/3
Page 45
consumption with a value-added tax (VAT) for about 1,000 largest taxpayers (from
1 January 1999), and extending it gradually to others.”
Does the phrase “taxes on turnover and consumption” mean the turnover and sales taxes referred
to in the table on government revenue sources?
What is the timetable to complete the convers ion of the taxation base from “turnover and
consumption” to “VAT?”  Does Cambodia intend to retain its excise taxes?
Answer:
The VAT was introduced in 1999, replacing the turnover and consumption taxes. There is no
specific timetable to complete the conversion of turnover tax. Cambodia intends to retain its excise taxes
on selected goods.
(l) Rules of origin
Question 95.  
Does Cambodia intend to establish rules of origin. Should such legislation be proposed, please
confirm that Cambodia will submit it to the Worki ng Party for review. Please also confirm that any
legislation introduced will be in conformity with the relevant WTO Agreement.
Answer:
Cambodia intends to introduce preferential rules of origin as required by its membership in
ASEAN.
Question 96.  
Cambodia states that it currently has no regime on rules of origin.
Please provide information on how Cambodia cur rently applies, or is prepared to implement,
Article 2(h) and Paragraph 3(d) of Annex II of the WTO Agreement on Rules of Origin.  Pleaseprovide legal citations.
Answer:
These issues are currently under consideration by the Government of Cambodia.
Question 97.  
As a member of ASEAN, Cambodia must implemen t rules of origin to determine if goods imported
from other ASEAN countries meet the origin requirements for duty free treatment.
Has Cambodia initiated work on developing a basic system to determine the origin of imports?
How does it manage this aspect of its trade regime?WT/ACC/KHM/3
Page 46
Answer:
Please refer to the response to Question 95. Both exports and imports with ASEAN countries are
subject to ASEAN preferential rules of origin.
(m) Anti-dumping regime
(n) Countervailing duty regime(o) Safeguard régime
Question 98.  
Does Cambodia intend to establish any legislation on AD, CVD or safeguard?  Should such
legislation be proposed, please confirm that Cambodia will submit it to the Working Party for
review. Please also confirm that any legislation in troduced will be in conformity with the relevant
WTO Agreement.
Answer:
Cambodia reserves the right to  implement AD, CVD, and safeguard legislation. Cambodia
confirms that any future legislation introduced will be in conformity with WTO Rules.
Question 99.  
Does Cambodia have laws and regulations relating to anti-dumping measures? If not, does
Cambodia intend to introduce such laws and regulations?
Answer:
There is no Anti-Dumping Law in Cambodia for the present. Cambodia reserves the right to
introduce such a law, if necessary, in the future. Cambodia confirms that any future legislation introduced
will be in conformity with WTO rules.
Question 100.  
Please update the Working Party on Cambodia’s plans to develop legislation in these areas.
Can Cambodia confirm that it will not apply any anti-dumping, countervailing or safeguard
measure until it had notified and implemented appropriate laws in conformity with the provisions
of the WTO Agreements on the Implementation of Article VI, on Subsidies and Countervailing
Measures, and on Safeguards?
Answer:
Please refer to the responses to Questions 98 and 99.
2. Export Regulation
Question 101.  
We are looking for the elimination of export tariffs and quotas on accession.WT/ACC/KHM/3
Page 47
Answer:
Please refer to the responses to Question 102.
Question 102.  
We request Cambodia to abolish all the export du ties including those on wood and wooden article,
fish and prepared fish, rubber and rubber products, and chemical products.
Answer:
We understand that export duties are permitted by WTO rules, subject to the discipline of GATT
Article I.  However, Cambodia does not have any export taxes except on the products listed below. The
Government only maintains certain export taxes on unprocessed woods, unprocessed natural rubbers
unprocessed precious stones and unprocessed fisherie s. Finished wood products, natural rubber products,
and fisheries products are not subject to export taxes. Moreover, narcotic precursors are also subject to a
50 per cent export tax. The reasons for maintaining export taxes on the above-mentioned unprocessed rawmaterials and products are to encourage local processing using domestic raw materials, encourage exports
of finished products, and protect human health. They are not intended to restrict exports from Cambodia.
(a) Registration requirements for engaging in exporting
Question 103.  
WT/ACC/KHM/2 states that registration requirements for exports are the same as described in
IV.1(a) above.
Please ensure that the responses to questions under section IV.1(a) cover exports as well as imports.
Answer:
Yes, the responses do cover exports as well as imports.
(c) Quantitative export restrictions, including prohibitions, quotas and licensing systems
Question 104.  
Does Cambodia intend to maintain its export restrict ions on rice when it accedes to the WTO? If so,
how does Cambodia plan to justify this under WTO provisions?
Answer:
Cambodia reserves its right to maintain temporary export restrictions on rice to prevent or relieve
critical shortages of foodstuffs, as provided under Article XI:2(a) of the GATT 1994.
Question 105.  
Does Cambodia restrict the maximum cutting volume of wood and maintain the annual cutting
allocation in addition to the quantitati ve restrictions on the exports of wood?WT/ACC/KHM/3
Page 48
Answer:
Currently, Cambodia prohibits the cutting of wood with the purpose of maintaining the
sustainability of forestry resources and preserving the environment. Only forestry concession companies
are allowed to cut, based on a technical management plan and, in addition, annual export quotas for wood
products are determined by the Royal Government of Cambodia (Council of Minister and Ministry ofAgriculture).
Question 106.  
Please provide information on aggregate domestic production, consumption, as well as imports and
exports volume of rice over recent 5 years.
Answer:
Cambodia’s Rice Production from 1995-1998
Year Cultivated areas
(hectare)Harvested areas
(hectare)Yield(Tons per
harvested hectare)Production
(T)Consumption
(Tons of Rice)
1995 2,085,991 1,924,041 1.79 3,447,827 1,587,600
1996 2,152,900 1,864,000 1.83 3,404,000 1,617,840
1997 2,076,011 1,928,689 1.77 3,414,918 1,653,265
1998 2,104,013 1,962,566 1.79 3,509,871 1,776,110
1999 2,157,592 2,079,442 1.94 4,040,900 1,818,737
 Source: Ministry of Agriculture
Cambodia’s Exports of Rice from 1996-1998
Year Unit Quantity Total Value (US$)
1996 Tons 13,584 3,528,030
1997 - 10,957 3.234,815
1998 - 3,080 808,840
1st Semester 1999 - 2,150 581,000
Source: Ministry of Agriculture.
Question 107.  
Concerning Cambodia’s prohibition of the export of round logs and unprocessed timber:
Please explain the reason for this measure, e.g., unless these products are also prohibited from
harvesting in Cambodia, we would appreciate a description of the “environmental reason” justifies
export prohibition but not domestic exploitation.WT/ACC/KHM/3
Page 49
Answer:
The export prohibition of round logs and unprocessed timber is aimed environmentally-sound
forestry management; it is also aimed at the creation of jobs for local people.  Please refer to the response
to question 105.
Question 108.  
Concerning restrictions on the export of rice:
WT/ACC/KHM/2 states that a special inter-ministerial working group on exports of rice monitors
the volume of aggregate domestic production and consumption of rice and recommends quantity
limits for rice exports.  Cambodia monitors a nd enforces such restrictions with non-automatic
licenses, granted by the Ministry of Commerce fo r the export of not more than 3,000 tons of rice
valid for two months.  Most recent export totals fell so far short of the recommended quota (i.e.,
30,000 tons vs. 100-120,000 tons in 1996-97, according to WT/ACC/KHM/2).
Please describe explicitly the reasons for Camb odia’s restrictions on rice exports, referring as
necessary to the provisions of GATT Article XI and the WTO Agreement on Agriculture to address
the WTO consistency of the restrictions.
Why are export licenses limited to only 3,000 tons each?  Can more than one licence be obtained by
an individual or firm?
Answer:
Please refer to the response to Question 104. The reason for the limitation in export licensing on
rice is to avoid dominant position among rice exporters and substantial fluctuation in the price on rice.
Yes, more than one licence can be obtained by an individual or firm.
Question 109.  
Concerning restrictions on the export of wood:
Government Decision No.17 dated 29 April 1997 established a list of processed wood products
eligible for exports, as well as identified specia l requirements for such exports due to environmental
reasons. These requirements specify that an exporter (i) has to obtain a special concession from the
Government to exploit forest resources; (ii) to obtain an export quota from the Government; and
(iii) be granted a non-automatic export licence by  the Ministry of Commerce subject to the above
conditions (i.e. concession and quota). Domestic consumption of timber is subject to similar
measures.
Please outline the “similar measures” applied to the domestic consumption of timber.  Please cite
the legislation authorizing these measures and pr ovide statistics on domestic wood consumption
and export.
Please specify WTO provisions to justify these restrictions.WT/ACC/KHM/3
Page 50
Answer:
Please refer to the response to Questions 105 and 107 based on the Prakas No. 01 dated
25 January 1999 of the Royal Government, 10-20 per cent  of round wood has been extracted from yearly
forest concession exploitiation to supply to domestic consumption. Concession companies process the
rest, 80-90 per cent of those, for export (based on the Decision No. 17 dated 29 April 1997).   TheGovernment of Cambodia is currently reviewing the WTO justification of these measures.
Exports of wood and wood products
Units: cubic meters
Items 1996 1997 1998 1999
1. Round Wood 161,673 0 0 0
2. Processed Wood 97,535 255,198 236,732 93,546
Source: Ministry of Agriculture Forestry and Fishery
(d) Export licensing procedures
Question 110.  
Does Cambodia have any restrictions or requirements for the export of rubber, other than the
export duty of 10 per cent?
Answer:
Only export duties apply to the exportation of rubber.
(e) Other measures, e.g. minimum export pric es, voluntary export restrictions, orderly
marketing arrangements
Question 111.  
Assuming that a fee of 15,000 Riels is charged for the required export declaration, please indicate
the service rendered that justifies this charge.
Does Cambodia have any form of activity licensing that is applied to the act of exportation, e.g., for
exporting rubber or rice?  If so, please list all export-related activities for which an individual or
firm must have a licence to perform.
Answer:
Please refer to the responses to questions 63 and 76.WT/ACC/KHM/3
Page 51
(f) Export financing, subsidy and promotion policies
Question 112.  
In WT/ACC/KHM/2, Cambodia identified export orientation and labour-intensive manufacturing
for export as components of its strategy for th e development of manufacturing during the period
1996-2000.
Could Cambodia outline what specific measures were adopted to promote labour-intensive
manufacturing for export and export-oriented investment in this period?
Answer:
The Law on Investment provides for incentives and privileges for labour-intensive processing and
agro-processing industry, as well as export oriented investors. These incentives are enumerated in the
response to the Question 10 above.
Question 113.  
WT/ACC/KHM/2 states that Article 14 of the Law on Investment dated 4 August 1994 specifies
that this would appear to constitute a prohibited export subsidy.
Are there any other measures in this law or others that encourage exports by investing firms?  If so,
please describe these programs, listing the laws that authorize the measures.
Please provide copies of the Law on Investment and Sub-Decree 88 of 29 December 1997 for
Working Party review.
Please indicate how Cambodia intends to amend or eliminate this measure to bring it into
conformity with WTO provisions.
Answer:
We understand that such incentives may constitute an export subsidy under Article 3 (a) of the
Agreement on Subsidies and Countervailing Measures. However, under Article 27:2 (a) of the
Agreement, such prohibition does not apply to the LDCs. The copy of the Law and Sub-Decree 88 of 29
December 1997 will be submitted to the Working Party. Cambodia will not eliminate this measure as long
as it is consistent with international practices.
Question 114.  
Cambodia states in WT/ACC/KHM/2 that foreign-owned enterprises “have an additional
requirement to register with the Council for the Development of Cambodia (CDC),” and also
indicates that enterprises registered with the CDC were exempted from PSI requirements.
Why are foreign-owned firms required to register with the CDC?  Can domestic firms register?
Does the CDC impose any other unique regulations or requirements on foreign-owned enterprises?WT/ACC/KHM/3
Page 52
Is the exemption of PSI requirements still in effect?  Are there any other benefits for firms
registered with the CDC?
Answer:
The registration with CDC is required only if a foreign or domestic investor applies for incentives
described in the WT/ACC/KHM/2, page 16. On PSI, see the response to Question 78.
(g) Export performance requirements
Question 115.  
Does Cambodia consider that Article 14 of the law on investment is consistent with the WTO
Agreement on trade-related investment measures  and with the WTO subsidies agreement? If not,
does Cambodia intend to modify the law?
Answer:
Please refer to the response to Question 116.  Cambodia considers that Article 14 of the Law on
Investment is consistent with the WTO Agreement on Trade-Related Investment Measures and with the
WTO Agreement on Subsidies and Countervailing Measures.
Question 116.  
Please provide more information in detail on Cambodia’s export performance requirements. Does
Cambodia intend to review and abolish these requirements in near future?
Answer:
We understand that in accordance with the Article 4 of the TRIMs Agreement, developing
countries are free to deviate temporarily from the relevant WTO provisions, and that export performance
requirements are not covered by the Agreement. The export performance requirement of 80 per cent of
the production is not a condition for investment, bu t is a condition for obtaining certain investment
incentives. Cambodia does not intend to review the practices in the near future.
Question 117.  
Does Cambodia require a foreign investor to fu lfill the local content requirement and/or the
requirement to maintain the equilibrium between imports and exports as a condition for his
investment in Cambodia?
Answer:
There is no condition or requirement for foreign investors to maintain equilibrium on imports and
exports. The 1994 Investment Law provides that fore ign investors are allowed to export and import (a)
goods that they have produced, and (b) other goods (in accordance with the terms of their registration
with the Ministry of Commerce). Please also refer to the response to Question 116 above.WT/ACC/KHM/3
Page 53
(h) Import duty drawback schemes
Question 118.  
We would be grateful for clarification on whether Cambodia intends to implement duty drawback
arrangements under which tariffs paid on imported goods are refunded if such goods are
subsequently re-exported?
Answer:
See the reply to the response to Question 119.
Question 119.  
We note that drawback is not presently applied, but  as it is possible there is presumably a scheme?
If so, would Cambodia please give  details? What goods are covered?
Answer:
Cambodia reserves the right to implement such a duty drawback arrangement in the future.
3. Internal policies affecting foreign trade in goods
(b) Technical regulations and standards, including measures taken at the border with respect
to imports
Question 120.  
Given the stage reached in Cambodia’s implementation of standards-related policies, will
Cambodia be seeking transitional arrangements in this area? If so, can details provided? Can
Cambodia provide in writing an action plan desc ribing the steps that it proposes to take to
implement WTO-consistent policies and practices in this area?
Answer:
See the answer to the response to Question 121
Question 121.  
Please confirm Cambodia’s intentions to accede to the TBT, possibly upon accession to the WTO.
Please outline the steps being taken to confor m to this agreement, and a timetable for their
implementation.
Answer:
 Cambodia has intentions to enact an Industry Standards Law and other implementing regulations
to implement the Agreement on TBT. Cambodia will seek a transitional period for implementation to
secure more time to develop its human resources, technical regulations and strengthen the capacity of
testing laboratory.WT/ACC/KHM/3
Page 54
Cambodia will require extensive technical assistance, as provided in Article 11:8 of the
Agreement on TBT, on all aspects of the TBT regime, and will develop a timetable for implementation at
a later date and in the light of the assistance it receives.
Question 122.  
Could Cambodia please provide an overview of regulations relating to different products/product
areas.
Answer:
 Cambodia would appreciate clarification of the question.
Question 123.  
Are the standards used in Camb odia voluntary or mandatory? If they are mandatory, could
Cambodia please state the rational behind this?
Answer:
 The standards currently used in Cambodia are generally voluntary but some kinds of product
standards are mandatory. The established mandatory standard is related to the protection of standards
such as national security requirement, the prevention of deceptive practices, protection on human health
or safety, animal or plant life of health, or the en vironment. Such standards w ill be in conformity with
Article 2 of the Agreement on Technical Barriers to Trade.
Question 124.  
Has Cambodia the intention of gradually moving aw ay from the use of national standards to the
use of international standards? If so, what is th e timetable and the priorities for this change-over?
Answer:
 Cambodia does intend to use international standards eventually. Presently it is not feasible for
Cambodia to do so as our industrial bases are still weak and the potential national market is rather small.
Cambodia will require extensive technical assistance from international/regional standard-setting
organizations and WTO Members.
Question 125.  
Could Cambodia please provide more in-depth information on the procedures and requirements
connected with the mandatory and the voluntary system of certification. For example, does the
certification system contain the possibility of using a manufacturers’ declaration? Does Cambodia
use pre-market certification in any product areas?
Answer:
The following concerns the procedures and requirements connected with the mandatory and
voluntary system of certification whic h will be used in the near future:WT/ACC/KHM/3
Page 55
Voluntary system of Certification
- All producers shall apply for a certificate or li cence using standard mark, if they have the
intention to use these standards;
- All producers shall comply with  the standards requirements;
- Standards officers shall control the manufacturing process to ensure compliance with the
standards requirements;
- The final products will be tested, analyzed by official laboratories in order to verify the products
standards;
- When the application form fulfils the required co nditions, the producers shall be required to pay
for the certificate or licence issuing services;
- When the application form does not fulfill the required conditions, the standards officers may
advise or provide guidance on ways to improve the standards to meet the requirement and thencan the certificate or licence will be issued;
- When the application form is not accepted or relevant standards can not be improved, no
certificate or licence can be issued.
The Mandatory System of Certification
- All persons, who produce any product related to th e mandatory standard shall apply for a licence
of using standard and mark, and product certification;
- All their manufacturing process shall be controlled by authorized official and respected to
technical regulation concerned;
- All products shall be applied by the mandatory standard, marks after testing or analyzing by
official laboratory and inspected by authorized official before selling out;
- For person who has received the certificate and licence of using standards and marks, their
manufacturing process shall be inspected in interval of period as determined in the technical
regulations;
- For whom, exporting any product relevant mandatory standards shall have product certificate and
be checked and inspected by authorized official for whom importing any product relevantmandatory standards, or these products shall be tested and inspected according to technical
regulation and standard requirement before selling in the country.
The certification system may resort to the use of a manufacturing declaration if they understand
the quality system and other certification bodies recognize its capabilities.
 Currently, Cambodia is not using any pre-market certification for any product area yet  If we
have sufficient technical regulations, the pre-market certification will enable use for any product areas
related to national security requirements.  
Question 126.  
Does Cambodia accept equivalent certificates from third country certification bodies?
Answer:
Cambodia welcomes and accepts any equivalent certificate from third country certification bodies
when they have formal accreditation from any international accreditation bodies. Nevertheless, at themoment, those equivalent certificates shall be checked by the Cambodian Industrial Standards Body andWT/ACC/KHM/3
Page 56
tested by a laboratory for drug quality of pharmaceutical products. In the near future, after the Cambodian
National Standard Body is established, the National Standard Committee shall check those equivalent
certificates.
Question 127.  
Has Cambodia developed a quality assurance system?
Answer:
 An Industrial Standard Office under the Department of Industrial Techniques of the Ministry of
Industry, Mines and Energy has conducted quality assurance for food and industrial products processing
in Cambodia before issuing a certificate.
Question 128.  
Could Cambodia please provide further information on this system or on any plans to develop such
a system.
Answer:
 The Ministry of Industry, Mines and Energy has drafted a Sub-Decree on Industrial Standards of
Cambodia, which will govern all aspects of the quality assurance system. The detail of this procedure will
begin with the Ministry’s regulations and standard requirement. When the Council of Ministers approves
the Sub-Decree, and National Standard Committee will adopt technical regulation and standardrequirements. An inspection team composed of representatives from concerned ministries will be tasked
to enforce the quality assurance system effectively.
Question 129.  
Could Cambodia also please provide further information on its accreditation system?
Answer:
 The accreditation system has yet to be established pending the adoption of the framework on
Sub-Decree on Industrial Standard of Cambodia. This  framework legislation will enable the relevant
ministries to put in place an accreditation system.
(c) Sanitary and phytosanitary measures, including measures taken with respect to imports
Question 130.  
Can Cambodia describe the changes that will need to be made to its SPS regime to bring it into
conformity with the WTO SPS agreement?
Will Cambodia be seeking transitional arrangements  in this area? If so, Can details provided? Can
Cambodia provide in writing an action plan desc ribing the steps that it proposes to take to
implement WTO-consistent policies and practices in this area?WT/ACC/KHM/3
Page 57
Answer:
See the response to Question 131.
Question 131.  
Does Cambodia anticipate any difficulties in applying the SPS Agreement in full on accession?
Answer:
Being an LDC, we seek the full transitional period as provided for in Article 14 of the Agreement
to secure sufficient training of officials involved, and Cambodia would expect technical assistance under
Article 9 of the Agreement from WTO Members and international organizations.
Question 132.  
Please provide information in detail on the import control regime based on SPS reasons including
the procedures on phytosanitary controls at the borders on plants and foodstuffs of plant origin
should be provided.
Answer:
For imports of plants, plant products and live animals and animal sub-products the detailed
procedures of SPS inspection are stipulated in the SPS regulation (for both animals and plants). These
products should be inspected by the sanitary and phytosanitary inspectors at the border check point and
they should also be accompanied by an SPS certificate issued by the exporting country. Cambodia, beinga Least-Developed Country, would require extensive technical assistance from WTO Members in SPS
issues.
Question 133.  
The WTO Agreement on TBT establishes fundamental rules and procedures regarding the
development, adoption, and application of voluntary standards, mandatory standards (“technicalregulations”), and the procedures (“conformity assessment procedures”) used to determine whether
a particular product meets such standards.  It is imperative for governments to establish a
coordinated approach to the development, adoption and application of standards, technical
regulations and conformity assessment procedures to ensure that all ministries, agencies, and
private bodies involved in these activities are aware of the obligations and abide by them on an
ongoing basis.
To this end, we ask Cambodia, on an urgent basis,  to circulate to the Working Party for review the
draft Law on the Cambodian National Standards Institute (NSI) and the draft Law on Quality and
Safety of Products and Services.
We also ask that Cambodia complete the checklists on TBT and SPS contained in WT/ACC/8 to
ensure that its new legislation add resses the relevant WTO provisions.WT/ACC/KHM/3
Page 58
We are particularly concerned that Cambodia not establish mandatory standards or quality
requirements for imports, as these would violate WTO Agreements.  Mandatory technical
regulations established should meet the requirements of the Agreements in this regard.
Will the draft law on the Cambodian National Standards Institute be circulated for public
comment prior to entering into force?
Does Cambodia reference international sta ndards in the preparation of regulations?
Does Cambodia intend to harmonize national  standards with international standards?
Will Cambodia’s legislation on standards, certi fication, and technical regulations encourage the
adoption of international standards?
Will international guides and recommendations be  referenced in the preparation of regulations?
Will the draft law on Quality and Safety of Products and Services be circulated for public comment
prior to entering into force?
Could Cambodia submit a detailed plan of action for achieving full implementation of the TBT and
SPS Agreements?
Please describe the current inspection process for imported goods?  Does it differ from the
inspection process for domestically-produced goods?
Are there any mechanisms in plac e to determine the impact on trade of technical regulations?
When will the Inquiry Point required under Article 10 of the TBT Agreement be established?
Does Cambodia base the standards and techni cal regulations it develops on performance
characteristics rather than design or descriptive characteristics?
Does Cambodia currently recognize technical regu lations or conformity assessment procedures of
any other countries as equivalent?
Does Cambodia recognize conformity assessmen t procedures carried out by appropriately
accredited testing laboratories in the country of manufacture?
Has Cambodia concluded any bilateral or multilat eral agreements in any standards-related areas?
Is Cambodia a signatory to any mutual recogn ition agreements/arrangements of conformity
assessment procedures?
Answer:
Cambodia will submit to Working Party the laws related to TBT issues in due course. The
checklist on TBT and SPS (WT/ACC/8) will be provided as well. For other issues, please see the
responses to Questions 120-132 above. In addition, as of today, Cambodia has no established practice of
prior circulation of laws for public comments related to standardization issues. However, these laws areWT/ACC/KHM/3
Page 59
widely distributed and discussed within the government both at technical and policy levels before
submission to the Council of Ministers. Normally, international guides and recommendations, in
particular, ISO guides are followed and referenced in the preparation of standards and regulations. the
current inspection process for import products does not differ from the similar process of domestically
produced goods. Cambodia will establish an inquiry point under Article 10 of the TBT Agreement, asappropriate, upon its accession to the WTO. Basing its standards on international standards, Cambodia
notes that the latter are based both on performance characteristics and design/descriptive characteristics
depending on the nature of products. Cambodia has no specific procedures to recognize conformity
assessment procedures carried out by appropriately accredited testing laboratories in the country of
manufacture. Potentially, the work undertaken with in ASEAN may lead to such recognition. Finally,
Cambodia signed the General Framework for Mutual Recognition of Conformity Assessment Procedures
under ASEAN.
Question 134.  
One fundamental obligation of the TBT Agreement is the assurance of non-discrimination and
national treatment for imported products.
Is there any existing legislation or does Cambodia plan to develop any legislation ensuring non-
discrimination for imported products?
Answer:
The draft legislation under preparation in the area covered by the TBT Agreement is based on
non-discrimination among domestically produced and imported products.
(d) Trade-related investment practices
Question 135.  
Can Cambodia provide a clear listing of what th ese measures are, in order for the WTO members
to comment on whether they conform with WTO terms?
Answer:
 The investment application and approval procedures has been prescribed in chapter 7 of the Sub-
Decree No. 88 ANKR.BK on the Implementation of the Law on Investment dated 29 December 1997.These are consistent with the Agreement on TRIMs. Such measures inter alia include exemption from the
tax on profits, reduction in the size of taxable income; and exemptions from customs duties and taxes.
Question 136.  
What is the time scale for when incentives will be phased out?
Answer:
Cambodia intends to offer incentives to investors as long as this meets the needs of our country
for development.WT/ACC/KHM/3
Page 60
Question 137.  
As noted in section IV 2 (f) above, we request that Cambodia provide a copy of the Law on
Investment dated 4 August 1994 for Working Party review.
In addition, please provide a copy of the Government Sub-Decree on the Implementation of the
Law on Investment dated 29 December 1997.
Answer:
Cambodia will submit to the Working Party the Law and Sub-Decree mentioned.
(e) State-trading practices
Question 138.  
In WT/ACC/KHM/2 Cambodia maintains that it “has no state-trading enterprises as defined by
Article XVII of GATT 1994,” and that "state-owned and private enterprises compete on the same
footing in conducting domestic and international trade.”
Please describe the trade activities of Cambodia’s remaining state-owned enterprises.
Please indicate list any enterprises, private or do mestic, that import or export on behalf of the
government or engage in stock-bui lding from international trade.
Please refer to the informal indicative list of state trading enterprises contained in WTO Document
G/STR/4 and indicate if any enterprise in Cambodia is involved in similar activities.
Answer:
Please see the response to Question 18. There are now only 24 state-owned enterprises in
Cambodia. Eleven of them engage in export and/or import activities covering such products as rice,
rubber, fertilizer, fishery products, pharmaceutical products and agricultural equipment. With regard to
Section IV of G/STR/4, Cambodia states that none of Cambodia’s enterprises are involved in the
activities under the informal illustrativ e list, or engage in stock-building.
(f) Free zones
Question 139.  
Please confirm whether or not any free zones existing now or established in the future will be fully
subject to the coverage of Cambodia’s future commitments as a WTO member.
Answer:
No free zones currently exist in Cambodia. Cambodia confirms that any future free zones that
might be established will be fully in conformity w ith the commitments of Cambodia as a Member of the
WTO.WT/ACC/KHM/3
Page 61
Question 140.  
Please indicate whether or not goods produced or imported into free zones under the special tax
and tariff regimes envisaged for these zones will be subject to normal customs formalities, taxes,
and tariffs when entering the rest of Cambodia.
Answer:
 According to the provisions of the draft Cu stoms Code, goods produced or imported into free
zones under special tax and tariff regimes envisaged for these free zones will be subject to normal
customs formalities, taxes, and tariffs when entering the rest of Cambodia.
(g) Free economic zones
Question 141.  
Please provide to the Working Party for review copies of Government Sub-Decrees No. 73 dated
5 October 1995 and No. 02 dated 5 January 1996, which provide for the establishment of the StungHav-Sihanouk Ville industrial zone, including an Export Processing Zone.
Please describe briefly for the Working Party the crit eria for a firm to locate in the zones, the tax
and tariff benefits that will be available, whether export performance will be a criteria, and
whether sales from the zones will be allowed in to the rest of Cambodia and on what terms.
Answer:
Please see responses to Questions 139 and 140. The Sub-Decrees mentioned will be provided to
the Working Party.
(l) Government procurement practices
Question 142.  
Does Cambodia envisage signing the Agreemen t on Government Procurement (GPA) once they
become a member of WTO? Within What time fr ame would Cambodia be prepared to sign and
implement the GPA?
Answer:
 Once it becomes a Member of the WTO, Cambodia does not intend to join the GPA.
Question 143.  
Does Cambodia restrict participation by foreign companies in domestic competitive bidding (DCB)
procedures?
Answer:
When the amount of a contract is more than 20,000,000 Riels, all bidders are invited, including
foreign companies. Please also refer to the responses to Questions 144 and 147.WT/ACC/KHM/3
Page 62
Question 144.  
On what basis does the government decide to use which procurement procedure? If this happen to
the basis of thresholds, what are these thresholds?
Answer:
The DCB is used when amount of the project is less than 200,000,000 Riels for civil work, and
100,000,000 Riels for goods.
Question 145.  
How does the Government of Cambodia ensure th at, when using international shopping (IS), it
obtain optimal value for money?
Answer:
 Price quotations are invited from firms in at least two different countries. However, quotations
submitted by other suppliers or contractors who were not invited may also be considered.
Question 146.  
In the Memorandum on the Foreign Trade Regime , the Government notes that, in ICB and DCB
procedures, “The lowest priced evaluated bid is normally awarded the contract.” Under what
condition are bids other than the lowest priced substantially responsive bid awarded?
Answer:
 The conditions under which bids other than the lowest-priced substantially responsive bid
awarded relate to the following considerations:
- Completeness of bid;
- Delivery period;
- Conformity to technical specifications;
- Experience and financial criteria to establish qualifications of bidders;
- Supporting documents required.
Question 147.  
To what extent-if at all-does Cambodia grant domestic preference?
Answer:
 There may be limited cases for domestic preferences, such as emergency purchases, proprietary
procurement, small-value items, or procurement under special methods (e.g., when buying military
equipment or supplies).
Question 148.  
Does Cambodia discriminate in favor of domestic production in its government procurement?WT/ACC/KHM/3
Page 63
Does Cambodia plan to join the WTO Government Procurement Agreement upon accession to the
WTO?
Answer:
Please see responses to Questions 142-147.
4. Policies affecting foreign trade in agricultural products
- General Background
Question 149.  
We note that Cambodia has indicated that it does  not provide any export subsidies for agricultural
products. It is our expectation that, in its schedules of concessions, Cambodia will bind its export
subsidies at zero in both volume and value terms. Can Cambodia confirm that this will be the case?
Answer:
We understand that Least-Developed Countries under the Agreement on Agriculture are not
required to undertake any commitments on export subsidies.
Question 150.  
The memorandum indicates that Cambodia does not yet have exports credits, export credit
guarantees or insurance programs for agricultur al products. Does Cambodia intend to introduce
such programs in the future?
Answer:
Cambodia reserves its right to introduce such a scheme in the future.
Question 151.  
Cambodia has indicated that it provides rice seed and diesel fuel for running water pumps to
farmers free of charge. Are these domestic support programs generally available to all farmers? Iffarmers have to meet eligibility conditions can Cambodia provide details of these conditions?
Answer:
The provision of rice seed is available to farmers who have been affected by natural disasters.
The provision of diesel fuel is for pumping water from rivers into main canals in rice fields. We
understand that these measures are consistent with the provisions of paragraph 8 and paragraph 2(g) ofAnnex II of the Agreement on Agriculture. 
Question 152.  
Does the Cambodian government operate any other agricultural support programs?WT/ACC/KHM/3
Page 64
Answer:
The Cambodian Government provides other agricultural support measures that are consistent with
the criteria laid out in Annex II of the Agreement on Agriculture. Information on these measures will be
provided in WT/ACC/4.
Question 153.  
Please provide the information requested in WT/ACC/4 on domestic support and export subsidies.
Answer:
Cambodia will provide the information based on WT/ACC/4 as soon as possible.
Question 154.  
We understand there are currently no export subsidies in Cambodia. Did Cambodia ever use any
export subsidies in the agricultural sector in the past?
Answer:
No. Cambodia understands that under the Agreem ent on Agriculture, Least-Developed Countries
are exempted from commitments on export subsidies.
Question 155.  
We suggest that Cambodia prepare information according to the format in WT/ACC/4 and
circulate it to the Working Party for review.
Answer:
Please see the response to Question 153.
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME
1. General
Question 156.  
Will Cambodia be seeking transitional arrangements  in this area? If so, can details provided? Can
Cambodia provide in writing an action plan desc ribing the steps that it proposes to take to
implement WTO-consistent policies and practices in this area?
We note that a number of agencies are responsib le for administration of specific intellectual
property rights (P.37). Does Cambodia intend to  rationalize the current arrangements so that a
single agency is responsible for the administration  of rights subject to grant and registration such
as patents, trademarks and industrial design?WT/ACC/KHM/3
Page 65
Answer:
See the response to Question 160. The implementation of TRIPS will require extensive technical
assistance from WIPO and WTO Members. Some transitional arrangements may be required.
Question 157.  
Please provide all TRIPS-related legislation to th e Working Party as soon as such draft or passed
legislation is available.
Answer:
 Cambodia will provide all TRIPS-related legislat ion to the Working Party as soon as possible.
Question 158.  
Please detail the procedures for the restoratio n of intellectual related rights, should these be
violated in Cambodia. Please conform that foreig n individuals and firms have the right to address
themselves to the bodies which administer the Civil-Procedural and Criminal-Procedural Codes ofthe Republic of Cambodia in intellectual property and related rights cases.
Answer:
With regard to the present situation, please refer to Chapter V, Section 4 (pages 45-46) of the
Memorandum on the Foreign Trade Regime (WT/ACC/KHM/2). There are no civil or criminal codes in
force. The drafts of these legal acts are under preparation. We presume that both foreign individuals andfirms will have the right to address themselves to the bodies which would administer the civil-procedural
and criminal-procedural codes with regard to IPRs , provided that they should have local contact
addresses.
Question 159.  
What is the planned legislative timetable for bringing the laws of the Republic of Cambodia into
compliance with the TRIPS Agreement.
Answer:
See response to the Question 160.
Question 160.  
- We appreciate that Cambodia has been drafting and amending important domestic
legislation, including the draft Law on Patents and Industrial Design, the draft Law on
Trademarks, the draft Law on Copyright, the protection of Geographical Indications and
other with the technical assist ance provided by the WIPO.WT/ACC/KHM/3
Page 66
- Trademarks including Service marks (page 41)
There is still, in our view, some uncertai nty whether or not Cambodia fulfill the
requirements prescribed by Article 6bi of the Paris Convention (1967), as well as Article
16.3 of the TRIPS agreement from the viewpoint of the fact that trademarks are protected
through registration with the Cambodian authorities (page 41 paragraph 4) and therequirements for registration of the trademarks listed in paragraph 7 on page 41. Detailed
information on how the requirement that well -known trademarks should be protected, even
if it is not registered, in compliance with above-mentioned obligations should be provided.
- Industrial Designs (pages 42-43)
There is still, in our view, some uncertaint y whether or not the Cambodia legislation
regarding the protection of industrial designs, securing the right to prohibit any other
person from making, offering for sale, putting on the market or using any product inrespect of which the design is registered (indicated in paragraph 2 on page 43), are
currently in compliance with Article 26.1 of the TRIPS Agreement, because the scope of the
right secured by the Cambodian legislation seems not to be sufficient to fulfill the
requirements of the TRIPS Agreement, securing the right to prevent third parties from
making, selling or importing articles bear ing or embodying a design. Cambodia should
provide detailed information on how the Cambod ian authorities legally secure the right for
a holder of the industrial design to prevent third parties from importing articles bearing or
embodying the design.
- Plant variety protection, layout designs or integrated circuit and protection of undisclosed
information (page 44)
The current situation, as well as a detailed action-plan for drafting the relevant legislation
in relation to plant variety protection, layout designs of integrated circuits and protection of
undisclosed information should be provided.
- Enforcement (page 44)
A detailed action-plan for establishing the rele vant legislation in relation to the enforcement
of intellectual property rights in comp liance with the TRIPS Agreement should be
provided.
- A translation into English of the relevant legislation regarding intellectual property rights,
including the draft Law on Patents and Industrial Design, the draft Law on Trademarks,
the draft Law on Copyright, the protection of Geographical Indications, etc. should be
provided as soon as possible.
Answer:
Trademarks including Service Marks:
Since Cambodia is member of the Paris Convention, Article 6bis of the Paris Convention, as well
as Articles 16.1, 16.2 and 16.3 of the TRIPS Agreement in relation to well-known marks are applied. A
mark is well known provided that the mark is knowledgeable by public in the relevant sector inWT/ACC/KHM/3
Page 67
Cambodia, meaning that the mark has been used in  Cambodia for a long period leading to the public in
the relevant sector to know it. Even if the well-known mark is not registered, it should be protected as
mentioned in Article 16.1 of the TRIPS Agreement, “the rights conferred shall not prejudice any existing
prior right, nor shall they affect the possibility of Members making rights available on the basis of use.”
Moreover, the use of a similar or identical mark with the well-known mark in different goods or servicesshould be prohibited, provided that such use is likely to mislead public and cause damage of interest of
the owner of the well-known mark.
Industrial Designs:
Section 32.2 of the latest draft law on the Protection of Patent and Industrial Design  stipulated
that “For the purposes of this Law “exploitation” of a registered industrial design means the making,
selling or importation of articles incorporating the industrial design.” It means that Cambodia secures the
right to prohibit any other person from making, offering for sale, putting on the market or using anyproduct in respect of which the design is registered.
Plant variety protection, layout designs of integrated circuit and protection of undisclosed
information:
The above laws will be drafted with the technical assistance of WIPO during the year of 2000.
Enforcement:
In fact, in our draft laws on Marks, Trade Names and Acts of Unfair Competition, on the
Protection of Patents and Industrial Designs and on Copyright and Related Rights there are some sections
relating to enforcement which are consistent with TRIPS Agreement such as border measures, penalties,
competence of the courts, and appeal procedures. We will draft implementing regulations for the above
laws with the technical assistance of WIPO and other countries. It would be highly appreciated if WTOMembers could provide Cambodia with technical assi stance in the IPR field to make Cambodian IPR
regulations consistent with the TRIPS agreement.
Draft laws in English:
We already have our latest English version of the draft laws on (i) the Protection of Patents and
Industrial Designs and (ii) Marks, Collective, Trade Names and Acts of Unfair Competition, and (iii)Copyright and Related Rights.
Question 161.  
We suggest that Cambodia fill out the checklist on TRIPS conformity contained in WT/ACC/9
based on its draft IPR legislation in preparation,  to help Working Party members in their review.
Answer:
Cambodia will provide information in the format of WT/ACC/9 as soon as possible.WT/ACC/KHM/3
Page 68
(c) Membership in international intellectual property conventions and regional or bilateral
agreements
Question 162.  
We understand that Cambodia intends to become a member of the Berne Convention for the
Protection of Literary and Artistic Works, the Patent Cooperation Treat y, and the International
Convention for the Protection of New Varieties of Plants.
What has been Cambodia’s progress in achieving these goals?
Cambodia should also join the Geneva Phonog rams Convention and the Brussels Satellite
Convention.
Answer:
Progress in becoming member of the Berne Convention depends on the enactment of the
Copyright Law, probably not before 2001. Regarding the Patent Cooperation Treaty, Cambodia ispreparing to join it as soon as possible. Regarding the International Convention for the Protection of New
Varieties of Plants, Cambodia will draft this law with the technical assistance of WIPO. Membership in
the Geneva Phonogram Convention will also depend on  the enactment of the Copyright Law, while
Cambodia is preparing the necessary legislation for matters treated in the Brussels Satellite Convention.
2. Substantive standards of protection, incl uding procedures for the acquisition and
maintenance of intellectual property rights
(a) Copyright and related rights, including rights of performers, producers of  phonograms
and broadcasting organizations
Question 163.  
When does Cambodia expect that its draft Copyright and Related Rights legislation will be
promulgated?
Answer:
Please see the response to Question 162.
Question 164.  
We note the following deficiencies in the draf t copyright law provided for Working party review.
The draft law appears to lack protection for compilations of data (TRIPS Article 10);
“Computer programs” under Article 2(l) of the Cambodian law should be moved to Article 2(a) to
indicate that computer programs are literary works;
A rental right should be provided for computer programs (TRIPS Article11);WT/ACC/KHM/3
Page 69
The law should provide for protection for pre-exis ting works (per Berne Article 18) as well as for
the exclusive right of the broadcaster to author ize the rebroadcast by wireless means of its
broadcasts (as provided in TRIPS Article 14(3).)
Answer:
Cambodia has not provided the draft Copyright Law for Working Party review.
4. Enforcement
(a) Civil judicial procedures and remedies
Question 165.  
We understand that provisions in relation to civil judicial and remedies contained in draft
intellectual property laws include civil dam ages to be paid to the injured party once an
infringement is found by the court.
Please describe in detail the way in which damages would be determined in a case of infringement.
Answer:
In practice, like in many developing countries, such damages are calculated not on the basis of
uniform procedures but mostly on a case-by-case basis. In many instances, the damage is determined by
calculating expected profits from infringement. Howeve r, to deal with this issue in a more precise and
regular manner a special Sub-Decree is under preparation.
(d) Any special border measures
Question 166.  
Please describe in detail the authority of Camb odian Customs officials to prohibit importation of
goods violating intellectual property rights and indi cate how right holders can obtain relief through
the exercise of that authority.
Answer:
Under the draft Law Concerning Marks, Trade Names and Acts of Unfair Competition, Section
13 is devoted to border measures, in particular, it is provided that the owner of the registered trademark
may request Customs to suspend clearance of goods suspected of being counterfeit. Very precise
procedures are provided for Customs actions to secure the rights of the owner of the registered trademark.In addition, Customs may on its own initiative suspend the clearance of goods in respect of which it has
acquired prima facie evidence that importation of counterfeit trademark goods is taking place or is
imminent. Customs will also immediately inform the right holder of the place and date of the suspension
of customs clearance and they may at any time seek from the right holder any information that may assist
them to exercise these powers. It is expected that this draft Law will be enacted in early 2001.WT/ACC/KHM/3
Page 70
(e) Criminal procedures
Question 167.  
Under the criminal provisions of your draft patent, industrial designs, trademarks and copyright
laws, the maximum fine for first time infringers is twenty million Riels (US$ 6,000) and/or one to
thirty-six months of jail time.
Please explain whether the quantity of infr ingements increases the maximum fine and
imprisonment imposed. 
Answer:
Under the draft laws Concerning Patent, Industrial Design, Marks, Collective Marks, Trade
Names and Acts of Unfair Competition, the maximum penalty for an offence committed within five years
from the date of conviction for another offence will be doubled.
5. Laws, decree, regulations and other legal acts relating to the above
Question 168.  
We understand that Cambodia is in the process of revising drafts of intellectual property laws in
accordance with the WTO Trade-Related Aspects of Intellectual Property Rights (TRIPS)
Agreement.
To ensure that Cambodia’s laws are compliant at th e time of accession, they should be circulated as
soon as possible for Working Party review.
When does Cambodia expect the draft Marks Pr otection Act, Geographical Indications Law,
Patent Law, Design Law, and laws for the protection for plant varieties, layout designs of
integrated circuits and undisclosed information,  to be submitted to the Council of Ministers?
How long will enactment take once legislation has been submitted to the Council of Ministers?
Answer:
The Marks Protection Act, Patent Law and Design Law have been already submitted to the
Council of Ministers while other laws mentioned in the question are either under preparation or will be
submitted to the Council during 2000-2001.
VI. TRADE-RELATED SERVICES REGIME
Question 169.  
We note that there are no distinct tribunals or pr ocedures for the review of administrative decisions
affecting trade in services. Can Cambodia desc ribe its plans to introduce such procedures?WT/ACC/KHM/3
Page 71
Answer:
Cambodian laws and regulations do not differentiate between goods and services. Thus, the same
judiciary procedures for the review of disputes or pr ocedures of appeals would apply to goods as well as
services. In that respect, it is not necessary to establish any additional procedures  in the area of services.
Question 170.  
We note that a number of qualification requirements have not yet been formulated and would hope
that once complete these will reflect a liberal approach to trade in services, and not be more trade-
restrictive than necessary. Can Cambodia advise its future intentions in relation to establishment of
such requirements? A similar point can be made with regard to the separate regulations for
branches of foreign banks operation in Cambodia and the potential for constraints on banks for
statistical reasons. Can Cambodia describe actions it intends to take in relation to regulations
applicable to foreign banks?
Answer:
The Government of Cambodia pursues an open market policy in services at the same time is
seeking to maintain the quality of the services supplie d in its territory. With this in mind, service suppliers
are expected to meet established minimal competency requirements, which in no way are aimed at
limiting or restricting trade in services and would be fully compatible with the provisions of Article VI ofthe GATS.
Thus, the new regulations require banks to provide monthly declaration of flows of foreign
capital broken down by category for statistical reasons. Since this information would be readily available
in the banks it would not constitute an additional burden for reporting purposes. This information would
provide a sound basis for adjusting prudential measures if necessary and for collecting monetary statistics.
So far, only branches of the foreign banks have been established in Cambodia. According to the
current provisions of the Law on the Supervision of Financial Institutions and subsequent regulations,
rules applicable to foreign banks, including prudenti al rules are exactly the same as those applicable to
locally incorporated banks.
Question 171.  
We would be grateful if Cambodia could clarify the limitations on the total number of natural
persons that may be employed in a particular s ervices sector (Section VI (3) (D) of Cambodia’s
Memorandum (page 50).
Answer:
At present, the Ministry of Labour imposes the limit of 10 per cent on employing foreign
nationals in any establishment and in any services sector. The residency permit is the basis for obtaining a
work permit. The duration of the work permit is for one calendar year and will be established on the basisof the validity of a residency permit, the work permit is renewable. Employment within the 10 per cent
quota is automatic, but the Ministry of Labour may allow to recruit additional foreign specialized
personnel, if those skills are not available in Cambodia. Please also see the answer to Question 172.WT/ACC/KHM/3
Page 72
Question 172.  
The Memorandum states that enterprises providing professional services “must recruit
Cambodians as a first priority”, and that the ministry in charge of labour sets the maximum
percentage of foreign natural persons allowed to be  employed in a particular enterprise. Does this
mean that all foreign service providers must be resid ents of Cambodia? Or is it possible for service
providers, e.g., consultants, to provide a service in country without being Cambodian residents?
Does Cambodia intend to relax these restrictions, given that suitably qualified professionals are
often hard to find and that foreign firms operating in Cambodia often require the services of
foreign nationals.
Answer:
Job creation is one of the top priorities of the Government of Cambodia. However, the
Government is fully aware of the lack of expertise locally in a number of areas. This necessitates theapplication of labour market tests as a pre-recruitment condition. Investment-related movement of senior
management, including management consulting, is not restricted and is encouraged. The Labour Law
stipulates that a residency permit is a necessary condition for obtaining a work permit. According to the
current regulation, it is issued along with an application for a visa for entry to work.
Question 173.  
Is the Cambodian Government considering a draf t telecommunications law? What timeframe does
Cambodia have for the implementation of a le gislative framework for the telecommunications
sector? What will be the main provisions of such a law?
Answer:
The first draft of the Telecom Law has been prepared and will be submitted to the Government by
the Ministry of Posts and Telecommunications, and later will follow the general procedure for enacting
new legislation. The new draft law will define the separation of the regulatory body from the operator and
from the Ministry and the creation of an independent regulator. Furthermore, it will introduce the
principle of transparency in issuing licenses and institutional measures for equitable provision of services,
including rural areas. The timeframe for implemen tation of the legislation will depend on when the
legislation will be approved by the relevant authorities. At present, 2005 is considered as the benchmark
for new law to enter into force.
Question 174.  
Please provide an exhaustive list of state monopoli es in services in addition to natural monopolies in
services.
Answer:
Over the past years the Royal Government of  Cambodia has been continuing its policy of
promoting competition and investment in the services sectors. Subject to adoption of new laws and in
order to minimize negative social effects on the economy, the Government is pursuing gradual
liberalization, which is supported by the opening up of previously monopolized sectors to private
industry, including foreign competition. The insurance market has recently been opened up forWT/ACC/KHM/3
Page 73
competition. The National Assembly is in the process of adopting the Insurance Law,  which will create
an  appropriate institutional framework. Furtherm ore, the monopoly contract on outdoor advertising in
Phnom Penh was signed in 1994 between the Phnom Penh Authority and a Cambodian national, which
will expire in 2003. Distribution of energy is a public monopoly, and so is the railway system. Exclusive
suppliers are present in the wholesale distribution sector by selected alcohol products.
Question 175.  
Please explain the scope and types of services which foreign lawyers are legally permitted to
provide.
Are foreign lawyers legally allowed to employ Khm er lawyers? Are foreign lawyers legally allowed
to establish partnership with Khmer lawyers?
Please explain the differences between a Khm er lawyer and a Cambodian lawyer, if any.
Answer:
The conditions for the supply of legal services in Cambodia have been established in the Law on
Bar adopted on 15 June 1995 by the National Assembly.
Foreign lawyers as natural persons may provide advisory services in Cambodia in association
with the Khmer lawyers. Foreign lawyers may accompany or assist a Khmer lawyer before the courts or
other institutions in the Kingdom of Cambodia but may not represent clients directly.
There is no difference between  "Khmer" and "Cambodian".
VII. INSTITUTIONAL BASIS FOR TRADE AND ECONOMIC RELATIONS WITH THIRD
COUNTRIES
1. Bilateral or Plurilateral Agreements Relating to Foreign Trade in Goods and Trade in
Services
Question 176.  
What is the current rate of duty charged on imports of civil aircraft and aircraft parts?
Answer:
Under Chapter 88 of Customs Tariff 2000 of Cambodia, import duties of civil aircraft and aircraft
parts are in the range of 0-15 per cent.
2. Economic Integration: Customs Union and Free Trade Area Agreements
Question 177.  
Please provide the Working Party with the texts of all FTA’s to which Cambodia is a Party.WT/ACC/KHM/3
Page 74
Answer:
The only Free Trade Area (FTA) to which Cam bodia is a member is the ASEAN Free Trade
Area. Agreements related to AFTA will be submitted to the members of the Working Party, if members
are unfamiliar with them.
Question 178.  
For each trade agreement, FTA to which Cambodia is a Party, please provide to the Working Party
details of the percentage of trade covered in each  agreement, and the percentage of trade in each
major sector which is excluded from the agreement.
Answer:
Cambodia became a member of ASEAN in April 1999.  Its FTA with ASEAN members (AFTA)
is presently under development, and  AFTA has not yet been implemented. Therefore it is impossible to
provide statistical trade data at this time. See also the answer to Question 179.
Question 179.  
In the annex to WT/ACC/KHM/2, Cambodia stated that joining ASEAN automatically implies
accession to the ASEAN Free Trade Area (AFTA).
Please report on the status of Cambodia’s inte gration into the ASEAN Free Trade Area and any
other information relevant to progress since Cambodia’s April 1999 membership in ASEAN.
Answer:
Cambodia became a full member of ASEAN on 30 April 1999. Being a member of ASEAN,
Cambodia has to accede to the Agreement on the Common Effective Preferential Tariff (CEPT) Scheme
for ASEAN Free Trade Area (AFTA). Under this Agreement, Cambodia has agreed to reduce tariffs on
ASEAN products to 0-5 per cent in ten years which will start on 1 January 2000 and end 1 January 2010.In addition, Cambodia has to submit four CEPT List s, namely the Inclusion List (IL), Temporary
Exclusion List (TEL), Sensitive List (SL), and General Exception List (GEL). It submitted those four
CEPT Lists to the ASEAN Secretariat in August 1999, and the lists were endorsed by the 13th AFTA
Council and 31st ASEAN Economic Ministers Meeting in October 1999.
The four CEPT Lists have a total of 6,822 tariff lines, which represent all products in the
Cambodia Tariff Nomenclature (IL has 3,115 tariff lines, TEL 3,525 tariff lines, SL 50 tariff lines and
GEL 134 tariff lines).
Furthermore, during the 3rd ASEAN Informal  Summit in November 1999, Cambodia agreed to
eliminate tariffs for essentially all products by 2015.WT/ACC/KHM/3
Page 75ANNEX I
National Budget Revenue for 1997-1999
(Million of Riel and percent of total Government revenue)
1997 1998 1999
Amount Structure % % GDP Amount Structure % % GDP Amount Structure % % GDP
Total Revenue 979,097.00 100.0% 10.76% 944,2 89.00 100.0% 8.78% 1,295,000.00 100.0% 10.68%
Domestic Revenue  881,007.00 90.0% 9.68%  942,748.00 99.8% 8.77% 1,245,000.00 96.1% 10.26%
Current Revenue  868,672.00 100.0% 9.55%  909, 568.00 100.0% 8.46% 1,220,000.00 100.0% 10.06%
Fiscal Revenue  597,405.00 68.8% 6.56%  679,422.00 74.7% 6.32%  853,280.00 69.9% 7.03%
Customs Department  485,660.00 55.9% 5.34%  526,667.00 57.9% 4.90%  668,380.00 54.8% 5.51%
Import duty  335,793.00 38.7% 3.69%  372,481.00 41.0% 3.46%  433,000.00 35.5% 3.57%
Petroleum Product  117,750.00 13.6% 1.29%  143,629.00 15.8% 1.34%  155,000.00 12.7% 1.28%
Export tax 9,867.00 1.1% 0.11%  2,71 4.00 0.3% 0.03%  4,700.00 0.4% 0.04%
Excise tax 63,016.00 7.3% 0.69% 60, 167.00 6.6% 0.56% 60,000.00 4.9% 0.49%
Consumption tax (97-98) and VAT (99) 75,188. 00 8.7% 0.83% 90,133.00 9.9% 0.84%  167,680.00 13.7% 1.33%
Others 1,785.00 0.2% 0.02%  1,169. 00 0.1% 0.01%  3,000.00 0.2% 0.02%
Tax Department 111,745.00 12.9% 1.23%  152,755.00 16.8% 1.42%  184,900.00 15.2% 1.52%
Direct Tax 46,075.00 5.3% 0.51% 59, 001.00 6.5% 0.55% 81,000.00 6.6% 0.67%
Profit Tax 35,033.00 4.0% 0.38% 42,13 4.00 4.6% 0.39% 60,000.00 4.9% 0.49%
Salary Tax 5,682.00 0.7% 0.06%  8, 475.00 0.9% 0.08% 15,000.00 1.2% 0.12%
Real estate Tax 2,586.00 0.3% 0.03%  4,691.00 0.5% 0.04%  6,000.00 0.5% 0.05%
Free land Tax 303.00 0.0% 0.00% 247.00 0.0% 0.00%
Transfer Title Tax 2,471.00 0.3% 0.03%  3,453.00 0.4% 0.03%
Indirect Tax 65,670.00 7.6% 0.72% 93, 754.00 10.3% 0.87%  103,900.00 8.5% 0.86%
Turnover Tax 46,560.00 5.4% 0.51% 65, 934.00 7.2% 0.61% 16,000.00 1.3% 0.13%
Excise tax 11,112.00 1.3% 0.12% 15, 883.00 1.7% 0.15% 20,000.00 1.6% 0.16%
Value added Tax (local) 63,000.00 5.2% 0.52%
Others 7,998.00 0.9% 0.09% 11,937. 00 1.3% 0.11%  4,900.00 0.4% 0.04%
Non-fiscal Revenue  271,267.00 31.2% 2.98%  230,146.00 25.3% 2.14%  366,720.00 30.1% 3.02%
Fishery Products 7,395.00 0.9% 0.08%  8,189.00 0.9% 0.08% 15,000.00 1.2% 0.12%
Forestry Products 37,354.00 4.3% 0.41% 22,764.00 2.5% 0.21% 73,000.00 6.0% 0.60%
Enterprise Rent 8,141.00 0.9% 0.09%  8,663.00 1.0% 0.08%  8,210.00 0.7% 0.07%
Post Telecommunication 83,021.00 9.6% 0. 91% 87,172.00 9.6% 0.81%  161,000.00 13.2% 1.33%
Civil Aviation 17,088.00 2.0% 0.19% 17, 742.00 2.0% 0.17% 27,100.00 2.2% 0.22%WT/ACC/KHM/3
Page 761997 1998 1999
Amount Structure % % GDP Amount Structure % % GDP Amount Structure % % GDP
Concession 33,168.00 3.8% 0.36%  3, 519.00 0.4% 0.03% 11,500.00 0.9% 0.09%
Real estate Rent 12,582.00 1.4% 0.14% 18,760.00 2.1% 0.17% 22,515.00 1.8% 0.19%
Embassy Tax 23,782.00 2.7% 0.26%  7, 225.00 0.8% 0.07% 19,450.00 1.6% 0.16%WT/ACC/KHM/3
Page 77ANNEX II
 Cambodia: Status of State-Owned Enterprises
(End of April 2000)
Enterprises to be retained Enterprises to be Privatized Enterprises already Privatized
Controlling Ministry Fully activeReduced
activityIdle *TotalFully
activeReduced
activityIdle *TotalLeased
enterprisesJoint
ventureSold to
private
sectorEnterprises
already
Trans-
formed into
Public
EnterprisesTotal
P l a n n i n g 0000000000101
A g r i c u l t u r e 00005207 2 2207 3 1
C o m m e r c e 00000202 1 9053 2 7
C u l t u r e 0000000040004
H e a l t h 0000000011114
I n d u s t r y 00000303 5 0040 5 4
P u b l i c  w o r k s  a n d  T r a n s p o r t 41050404 1 5020 1 7
P o s t  a n d  T e l e c o m m u n i c a t i o n s 0000000021003
C o u n c i l  o f  m i n i s t e r s 1001000031206
F i n a n c e 0000000000303
F o r e i g n  A f f a i r s 0000000080008
D e f e n c e 0000000060006
I n f o r m a t i o n 0000000040004
E d u c a t i o n 0000000070007
T o u r i s m 0000000050005
U r b a n i z a t i o n 2002000050005
I n t e r i o r 0000000010203
T o t a l 71085 1 10 1 6 1 5 25 2 0 1 1 1 8 8
Source : Date provided by the Cambodia authoritiesWT/ACC/KHM/3
Page 78
ANNEX III
Tariff lines with imp. CD rate 90 per cent
T and D rate in per centHS-code Description of Goods Unit
Imp. Exp.
Vehicles with a motor capacity more than 2,000cc and not
exceeding 3,000ccCD ST VAT EX
8703.23.31 ---- For the transport of not more than 8 persons,
including the driverNO 90 30 10 0
8703.23.32 ---- For the transport of 9 persons, including the
driverNO 90 30 10 0
8703.32.31 ---- For the transport of not more than 8 persons,
including the driverNO 90 30 10 0
8703.32.32 ---- For the transport of 9 persons, including the
driverNO 90 30 10 0
8703.33.21 ---- For the transport of not more than 8 persons,
including the driverNO 90 30 10 0
8703.33.22 ---- For the transport of 9 persons, including the
driverNO 90 30 10 0
Tariff lines with CD rate 120 per cent
T and D rate in  per centHS-code Description of Goods UnitImp. Exp.
Vehicles with a motor capacity exceeding 3,000cc CD ST VAT EX
8703.24.21 ---- For the transport of not more than 8 persons,
including the driverNO 120 30 10 0
8703.24.22 ---- For the transport of 9 persons, including the
driverNO 120 30 10 0
8703.24.31 ---- For the transport of not more than 8 persons,
including the driverNO 120 30 10 0
8703.24.32 ---- For the transport of 9 persons, including the
driverNO 120 30 10 0
8703.33.31 ---- For the transport of not more than 8 persons,
including the driverNO 120 30 10 0
8703.33.32 ---- For the transport of 9 persons, including the
driverNO 120 30 10 0WT/ACC/KHM/3
Page 79
Tariff lines with imp. CD rate 50 per cent
T and D rate in  per cent
Imp. Exp. HS-code Description of Goods Unit
CD ST VAT EX
1211.90.20 -- Cannabis KG 50 0 10 50
1211.90.30 -- Coca KG 50 0 10 50
1301.90.10 -- Gum Benjamin TNE 50 0 10 50
1301.90.30 -- Cannabis resin TNE 50 0 10 50
1302.11.00 -- Opium KG 50 0 10 50
1302.19.10 --- Extracts and dyes of cannabis KG 50 0 10 50
1302.39.10 --- Modified KG 50 0 10 50
2204.10.00 - Sparkling wine LT 50 10 10 0
2204.21.11 ---- Of an alcoholic strength by volume not
exceeding 15% volLT 50 10 10 0
2204.21.12 ---- Of an alcoholic strength by volume exceeding
15% volLT 50 10 10 0
2204.21.21 ---- Of an alcoholic strength by volume not
exceeding 15% volLT 50 10 10 0
2204.21.22 ---- Of an alcoholic strength by volume exceeding
15% volLT 50 10 10 0
2204.21.31 ---- Of an alcoholic strength by volume not
exceeding 15% volLT 50 10 10 0
2204.21.32 ---- Of an alcoholic strength by volume exceeding
15% volLT 50 10 10 0
2204.29.11 ---- Of an alcoholic strength by volume not
exceeding 15% volLT 50 10 10 0
2204.29.12 ---- Of an alcoholic strength by volume exceeding
15% volLT 50 10 10 0
2204.29.21 ---- Of an alcoholic strength by volume not
exceeding 15% volLT 50 10 10 0
2204.29.22 ---- Of an alcoholic strength by volume exceeding
15% volLT 50 10 10 0
2204.29.31 ---- Of an alcoholic strength by volume not
exceeding 15% volLT 50 10 10 0
2204.29.32 ---- Of an alcoholic strength by volume exceeding
15% volLT 50 10 10 0
2204.30.10 -- Of an alcoholic strength by volume not exceeding
15% volLT 50 10 10 0
2204.30.20 -- Of an alcoholic strength by volume exceeding
15% volLT 50 10 10 0
2205.10.10 -- Of an alcoholic strength by volume not exceeding
15% volLT 50 10 10 0
2205.10.20 -- Of an alcoholic strength by volume exceeding
15% volLT 50 10 10 0
2205.90.10 -- Of an alcoholic strength by volume not exceeding
15% volLT 50 10 10 0
2205.90.20 -- Of an alcoholic strength by volume exceeding
15% volLT 50 10 10 0WT/ACC/KHM/3
Page 80
T and D rate in  per cent
Imp. Exp. HS-code Description of Goods Unit
CD ST VAT EX
2207.10.00 - Undenatured ethyl of an alcoholic strength by
volume of 80% vol or higherLT 50 10 0
2207.20.10 -- Denatured ethyl alcohol, including methylated
spiritsLT 50 10 0
2207.20.90 -- Other LT 50 10 0
2208.20.10 -- Brandy of an alcoholic strength by volume not
exceeding 46% volLT 50 10 10 0
2208.20.20 -- Brandy of an alcoholic strength by volume
exceeding 46% volLT 50 10 10 0
2208.20.30 -- Other, of an alcoholic strength by volume not
exceeding 46% volLT 50 10 10 0
2208.20.40 -- Other, of an alcoholic strength by volume
exceeding 46% volLT 50 10 10 0
2208.30.10 -- Of an alcoholic strength by volume not exceeding
46% volLT 50 10 10 0
2208.30.20 -- Of an alcoholic strength by volume exceeding
46% volLT 50 10 10 0
2208.40.10 -- Of an alcoholic strength by volume not exceeding
46% volLT 50 10 10 0
2208.40.20 -- Of an alcoholic strength by volume exceeding
46% volLT 50 10 10 0
2208.50.10 -- Of an alcoholic strength by volume not exceeding
46% volLT 50 10 10 0
2208.50.20 -- Of an alcoholic strength by volume exceeding
46% volLT 50 10 10 0
2208.60.10 -- Of an alcoholic strength by volume not exceeding
46% volLT 50 10 10 0
2208.60.20 -- Of an alcoholic strength by volume exceeding
46% volLT 50 10 10 0
2208.70.10 -- Of an alcoholic strength by volume not exceeding
57% volLT 50 10 10 0
2208.70.20 -- Of an alcoholic strength by volume exceeding
57% volLT 50 10 10 0
2208.90.10 -- Medicated samsu of an alcoholic strength by
volume not exceeding 40% volLT 50 10 10 0
2208.90.20 -- Medicated samsu of an alcoholic strength by
volume exceeding 40% volLT 50 10 10 0
2208.90.30 -- Other samsu of an alcoholic strength by volume
not exceeding 40% volLT 50 10 10 0
2208.90.40 -- Other samsu of an alcoholic strength by volume
exceeding 40% volLT 50 10 10 0
2208.90.50 -- Arrack and pineapple spirit of an alcoholic
strength by volume not exceeding 40% volLT 50 10 10 0
2208.90.60 -- Arrack and pineapple spirit of an alcoholic
strength by volume exceeding 40% volLT 50 10 10 0
2208.90.70 -- Bitters and similar beverages of an alcoholic
strength not exceeding 57% volLT 50 10 10 0
2208.90.80 -- Bitters and similar beverages of an alcoholic
strength exceeding 57% volLT 50 10 10 0WT/ACC/KHM/3
Page 81
T and D rate in  per cent
Imp. Exp. HS-code Description of Goods Unit
CD ST VAT EX
2208.90.90 -- Other LT 50 10 10 0
2402.10.00 -- Cigars, Cheroots and cigarillos, containing
tobaccoKG 50 10 10 0
2402.90.10 -- Cigars, Cheroots and cigarillos, containing
tobacco substitutesKG 50 10 10 0
2402.90.20 -- Cigarettes containing  tobacco substitutes KG 50 10 10 0
2403.10.10 -- Packed for retail sale KG 50 0 10 0
2403.10.20 -- Manufactured tobacco for cigarettes making KG 50 0 10 0
2403.10.30 -- Other KG 50 0 10 0
2403.91.00 -- “Homogenised” or “reconstituted” tobacco KG 50 0 10 0
2403.99.10 --- Tobacco extracts and essences KG 50 0 10 0
2403.99.20 --- Lyes, sauces, flour and powder KG 50 0 10 0
2403.99.30 --- Manufactured tobacco substituted KG 50 0 10 0
2403.99.40 --- Snuff KG 50 0 10 0
2403.99.50 --- Smokeless tobacco, including chewing and
sucking tobaccoKG 50 0 10 0
2403.99.60 --- Ang Hoon KG 50 0 10 0
2403.99.90 --- Other KG 50 0 10 0
2710.00.21 ---- Premium, leaded TNE 50 20 10 0
2710.00.22 ---- Premium, unleaded TNE 50 20 10 0
2710.00.23 ---- Regular, leaded TNE 50 20 10 0
2710.00.24 ---- Regular, unleaded TNE 50 20 10 0
2710.00.25 ---- Other, leaded TNE 50 20 10 0
2710.00.26 ---- Other, unleaded TNE 50 20 10 0
2905.11.00 -- Methanol (methyl alcohol) LT 50 0 10 50
2905.12.00 -- Propan-1-ol (propy1 alcohol) and (propan-2-ol
(isopropyl alcohol)LT 50 0 10 50
2905.13.00 -- Butan-1-ol (n-butyl alcohol) LT 50 0 10 50
2905.14.00 -- Other butanols LT 50 0 10 50
2905.15.00 -- Pentanol (amyl alcohol) and isomers thereof LT 50 0 10 50
2905.16.00 -- Octanol (octyl alcohol) and isomers thereof LT 50 0 10 50
2905.17.00 -- Dodecan-1-0l (lauryl alcohol), hexadecan-1-ol
(cetyl alcohol) and octadecan-1-ol (steary alcohol)LT 50 0 10 50
2905.19.00 -- Other LT 50 0 10 50
2905.22.00 -- Acyclic terpene alcohols LT 50 0 10 50
2905.29.00 -- Other LT 50 0 10 50
2905.31.00 -- Ethylene glycol (ethanediol) LT 50 0 10 50
2905.32.00 -- Propylene glycol (protene-1 ,2-diol) LT 50 0 10 50
2905.39.00 -- Other LT 50 0 10 50
2905.41.00 -- 2-Ethyl-2-(hydroxymethyl) propane-1 ,3-diol
(trimethylopropane)LT 50 0 10 50
2905.42.00 -- Pentaerythritol LT 50 0 10 50
2905.43.00 -- Mannitol LT 50 0 10 50
2905.44.00 -- D-glucitol (sorbito) LT 50 0 10 50
2905.45.00 -- Glycerol LT 50 0 10 50
2905.49.00 -- Other LT 50 0 10 50
2905.50.00 -- Halogenated, sulphonated, nitraed or nitrosated
derivatives of acyclic alcoholsLT 50 0 10 50WT/ACC/KHM/3
Page 82
T and D rate in  per cent
Imp. Exp. HS-code Description of Goods Unit
CD ST VAT EX
2921.43.00 -- Toluidines and their derivatives; salts thereof KG 50 0 10 50
2921.49.00 -- Other KG 50 0 10 50
2922.19.00 -- Other KG 50 0 10 50
2922.29.00 -- Other KG 50 0 10 50
2922.30.00 - Amino-aldehydes, amino-ketones and amino-
quinones, other than those containing more than
one kind of oxygen function; salts thereofKG 50 0 10 50
2922.42.90 --- Other KG 50 0 10 50
2922.49.00 -- Other KG 50 0 10 50
2932.99.00 -- Other KG 50 0 10 50
2933.39.90 --- Other KG 50 0 10 50
2933.90.90 -- Other KG 50 0 10 50
2934.90.00 - Other KG 50 0 10 50
2939.10.00 - Alkaloids opium and their derivatives; salts
thereofKG 50 0 10 50
2939.29.00 -- Other KG 50 0 10 50
2939.49.00 -- Other KG 50 0 10 50
2939.50.00 - Theophylline and aminophylline (theophylline –
ethylenedimine) and their derivatives; salts thereofKG 50 0 10 50
2939.69.00 -- Other KG 50 0 10 50
2939.70.00 -- Other KG 50 0 10 50
2939.90.00 - Other KG 50 0 10 50
3303.00.00 Perfumes and toilet waters. Value 50 0 10 0
4011.10.00 - Of a kind used on motor cars (including station
wagons and racing cars)NO 50 0 10 0
7101.10.10 -- Graded Value 50 0 10 0
7101.10.90 -- Other Value 50 0 10 0
7101.21.10 --- Graded Value 50 0 10 0
7101.21.90 --- Other Value 50 0 10 0
7101.22.10 --- Graded Value 50 0 10 0
7101.22.90 --- Other Value 50 0 10 0
7102.10.00 - Unsorted Value 50 0 10 0
7102.31.00 -- Unworked or simply sawn, cleaved or bruted Value 50 0 10 0
7102.39.00 -- Other Value 50 0 10 0
7103.91.00 -- Rubies, sapphires and emeralds Value 50 0 10 0
7103.99.00 -- Other Value 50 0 10 0
7104.10.00 - Piezo-electric quartz Value 50 0 10 0
7104.20.00 - Other, unworked or simply sawn or roughly
shapedValue 50 0 10 0
7104.90.00 - Other Value 50 0 10 0
7105.10.00 - Of diamonds Value 50 0 10 0
7105.90.00 - Other Value 50 0 10 0
7107.00.00 Base metals clad with silver, not further worked
than semi-manufactured.KG 50 0 10 0
7109.00.00 Base metals or silver, clad with gold, not further
worked than semi-manufactured.KG 50 0 10 0
7110.11.00 -- Unwrought or in powder form KG 50 0 10 0
7110.19.00 -- Other KG 50 0 10 0WT/ACC/KHM/3
Page 83
T and D rate in  per cent
Imp. Exp. HS-code Description of Goods Unit
CD ST VAT EX
7110.21.00 -- Unwrought or in powder form KG 50 0 10 0
7110.29.00 -- Other KG 50 0 10 0
7110.31.00 -- Unwrought or in powder form KG 50 0 10 0
7110.39.00 -- Other KG 50 0 10 0
7110.41.00 -- Unwrought or in powder form KG 50 0 10 0
7110.49.00 -- Other KG 50 0 10 0
7111.00.00 Base metals, silver or gold, clad with platinum, not
further worked than semi-manufactured.KG 50 0 10 0
7112.10.00 - Of gold, including metal clad with gold but
excluding sweepings containing other precious
metalsKG 50 0 10 0
7112.20.00 - Of platinum, including metal clad with platinum
but excluding sweepings containing other precious
metalsKG 50 0 10 0
7112.90.00 - Other KG 50 0 10 0
7113.11.10 --- Parts Value 50 0 10 0
7113.11.90 --- Other Value 50 0 10 0
7113.19.10 --- Parts Value 50 0 10 0
7113.19.90 --- Other Value 50 0 10 0
7113.20.10 -- Parts Value 50 0 10 0
7113.20.90 -- Other Value 50 0 10 0
7114.11.00 -- Of silver, whether or not plated or clad with other
precious metalValue 50 0 10 0
7114.19.00 -- Of other precious metal, whether or not plated or
clad with precious metalValue 50 0 10 0
7114.20.00 - Of base metal clad with precious metal Value 50 0 10 0
7115.10.00 - Catalysts in the form of wire cloth or grill, of
platinumValue 50 0 10 0
7115.90.00 - Other Value 50 0 10 0
7116.10.00 - Of natural or culture pearls Value 50 0 10 0
7116.20.00 - Of precious or semi-precious stones (natural,
synthetic or reconstructed)Value 50 0 10 0
7117.11.10 --- Parts Value 50 0 10 0
7117.11.90 --- Other Value 50 0 10 0
7117.19.10 --- Parts Value 50 0 10 0
7117.19.90 --- Other Value 50 0 10 0
7117.90.10 -- Parts Value 50 0 10 0
7117.90.90 -- Other Value 50 0 10 0
8703.10.10 -- For the transport of not more than 8 persons
including the driverNO 50 0 10 0
8703.10.20 -- For the transport of 9 persons including the driver NO 50 0 10 0
8703.90.11 -- For the transport of not more than 8 persons
including the driverNO 50 0 10 0
8703.90.12 -- For the transport of 9 persons, including the
driverNO 50 0 10 0
Chassis fitted with engines, for the motor vehicles
of heading Nos. 87.01 to 87.05.
- For vehicles of heading No 87.03:WT/ACC/KHM/3
Page 84
T and D rate in  per cent
Imp. Exp. HS-code Description of Goods Unit
CD ST VAT EX
8706.00.21 -- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8706.00.22 -- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
Bodies (including cabs), for the motor vehicles of
heading Nos. 87.01 to 87.05.
- For vehicles of heading No 87.03:
8707.10.10 -- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,
8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8707.10.20 -- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
Parts and accessories of the motor vehicles of
heading Nos. 87.01 to 87.05.
- Bumpers and parts thereof:
-- Of moulded plastic:
8708.10.13 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,
8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.10.14 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
-- Other:
8708.10.93 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,
8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.10.94 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.21.30 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.21.40 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0WT/ACC/KHM/3
Page 85
T and D rate in  per cent
Imp. Exp. HS-code Description of Goods Unit
CD ST VAT EX
8708.29.13 ---- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.29.14 ---- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.29.93 ---- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,
8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.29.94 ---- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.31.30 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,
8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.31.40 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.39.31 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,
8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.39.40 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.40.13 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,
8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.40.14 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.40.23 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.40.24 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0WT/ACC/KHM/3
Page 86
T and D rate in  per cent
Imp. Exp. HS-code Description of Goods Unit
CD ST VAT EX
8708.50.13 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.50.23 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.50.24 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,
8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.60.13 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.60.14 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,
8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.60.23 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.60.24 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,
8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.70.13 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.70.14 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,
8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.70.93 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.70.94 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.80.13 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0WT/ACC/KHM/3
Page 87
T and D rate in  per cent
Imp. Exp. HS-code Description of Goods Unit
CD ST VAT EX
8708.80.14 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.80.93 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.80.94 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,
8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.91.30 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.91.40 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,
8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.92.13 ---- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.92.14 ---- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,
8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.92.93 ---- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.92.94 ---- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,
8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.93.30 --- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.93.40 --- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.94.13 ---- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0WT/ACC/KHM/3
Page 88
T and D rate in  per cent
Imp. Exp. HS-code Description of Goods Unit
CD ST VAT EX
8708.94.14 ---- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.94.23 ---- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,
8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.94.24 ---- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,
8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.99.13 ---- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.99.14 ---- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,
8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.99.23 ---- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.99.24 ---- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,
8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8708.99.93 ---- For vehicles of subheadings No 8703.21.20,
8703.21.30, 8703.22.20, 8703.22.30, 8703.23.21,8703.23.22, 8703.31.21, 8703.31.22, 8703.31.31,8703.31.32, 8703.32.21, 8703.32.22NO 50 20 10 0
8708.99.94 ---- For vehicles of subheadings No 8703.23.31,
8703.23.32, 8703.24.21, 8703.24.22, 8703.24.31,
8703.24.32, 8703.32.31, 8703.32.32, 8703.33.21,
8703.33.22, 8703.33.31, 8703.33.32NO 50 30 10 0
8716.10.00 - Trailers and semi trailers of the caravan type, for
housing or campingNO 50 0 10 0
8903.10.00 - Inflatable NO 50 0 10 0
9803.91.00 -- Sail boats, with or without auxiliary motor NO 50 0 10 0
8903.92.00 -- Motorboats, other than outboard motorboats NO 50 0 10 0
8903.99.00 -- Other NO 50 0 10 0
9013.10.00 - Telescopic sights for fitting to arms; telescopes
designed to form parts of machines, appliances
instruments or apparatus of this Chapter or SectionsXVINO 50 0 10 0
9013.20.00 - Lasers, Other than laser diodes NO 50 0 10 0
9013.80.00 - Other devices, appliances and instruments NO 50 0 10 0
9013.90.00 - Parts and accessories Value 50 0 10 0WT/ACC/KHM/3
Page 89
T and D rate in  per cent
Imp. Exp. HS-code Description of Goods Unit
CD ST VAT EX
9302.00.00 - Revolvers and pistols, other than those of heading
No.93.03 or 93.04.NO 50 0 10 0
9303.10.00 - Muzzle-loading firearms NO 50 0 10 0
9303.20.00 - Other sporting, hunting or target -shooting
shotguns, including combination shotgun-riflesNO 50 0 10 0
9303.30.00 - Other sporting, hunting or target - shooting rifles NO 50 0 10 0
9303.90.00 - Other NO 50 0 10 0
9304.00.00 Other arms (for example, spring air or gas guns and
pistols, truncheons), excluding those of heading No.93.07.NO 50 0 10 0
9305.10.00 - Of revolvers or pistols Value 50 0 10 0
9305.21,00 -- Shotgun barrels Value 50 0 10 0
9305.29.00 -- Other Value 50 0 10 0
9305.90.90 -- Other Value 50 0 10 0
9306.10.00 - Cartridges for riveting or similar tools or for
captive-bolt humane killers and parts thereofValue 50 0 10 0
9306.21.00 -- Cartridges Value 50 0 10 0
9306.29.00 -- Other Value 50 0 10 0
9306.30.90 -- Other Value 50 0 10 0
9306.90.90 -- Other Value 50 0 10 0
9307.00.00 Swords, cutlasses, bayonets, lances and similar
arms and parts thereof and scabbards and sheaths
therefor.Value 50 0 10 0
9504.10.00 - Video games of a kind used with a television
receiverNO 50 0 10 0
9504.20.00 - Articles and accessories for billiards Value 50 0 10 0
9504.30.10 -- Fruit machines or jackpot machines NO 50 0 10 0
9504.30.90 -- Other NO 50 0 10 0
9504.40.00 - Playing cards NO 50 0 10 0
9504.90.10 -- Bowling alley equipment Value 50 0 10 0
9504.90.90 -- Other Value 50 0 10 0
9505.10.10 -- Christmas crackers and sparklers Value 50 0 10 0
9505.10.90 -- Other Value 50 0 10 0
9505.90.00 - Other Value 50 0 10 0
9508.00.00 Roundabouts, swings, shooting galleries and other
fairground amusements; travelling circusesmenageries and travelling theatresValue 50 0 10 0
__________