RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/KHM/4/Rev.3 
22 July 2003 
 (03-3925) 
Working Party on the 
Accession of Cambodia  
 
 
 
DRAFT REPORT OF THE WORKING PARTY 
 ON THE ACCESSION OF CAMBODIA 
Revision  
Introduction  
1. The Government of the Kingdom of Cambodia applied for accession to the World Trade 
Organization in December 1994.  At its meeti ng on 21 December 1994, the Preparatory Committee 
for the WTO established a Working Party to examine the application of the Government of Cambodia 
to accede to the World Trade Organization unde r Article XII of the Marrakesh Agreement 
establishing the WTO.  The terms of reference and the membership of the Working Party are 
reproduced in document WT/ACC/KHM/1/Rev.5. 
2. The Working Party met on 22 May 2001;  14 February and 14 November 2002;  and 16 April 
and [22 July] 2003 under the Chairmanship of Mr. A. Meloni (Italy). 
Documentation provided  
3. The Working Party had before it, to serve as a basis for its discussions, a Memorandum on the 
Foreign Trade Regime of Cambodia (document WT/ACC/KHM/2), the questions submitted by 
Members on the foreign trade regime of Cambodia,  together with the replies thereto, and other 
information provided by the authorities of Cambodia (WT/ACC/KHM/3;  WT/ACC/KHM/6;  
WT/ACC/KHM/7 and Revisions 1 and 2;  WT /ACC/KHM/8;  WT/ACC/KHM/9;  WT/ACC/KHM/10 
and Revisions 1 and 2;  WT/ACC/KHM/12;  WT /ACC/KHM/13 and Revision 1;  WT/ACC/KHM/14 
and Revision 1;  WT/ACC/KHM/15 and Revisi on 1;  WT/ACC/KHM/16 and Revision 1;  
WT/ACC/KHM/17 and Revision 1;  WT/ACC/KHM/ 18;  and WT/ACC/KHM/20), including the 
legislative texts and other documentation listed in Annex I. WT/ACC/SPEC/KHM/4/Rev.3 
Page 2  
 
 Introductory statements
 
4. The representative of Cambodia said that Cambodia had embarked on a process of 
fundamental political and economic reforms since th e adoption of a new Constitution in 1993, which 
had restored the constitutional monarchy in his country.  However, Cambodia was still heavily 
marked by two decades of armed conflict, which ha d resulted in important losses of human resources, 
and political and economic instability.  The lack of skilled manpower remained a major obstacle on 
Cambodia's way to economic development.   
5. His Government had developed a "triangle st rategy", aimed at restoring peace, ensuring 
sustainable development, and integrating Cambodi a into the world community.  Reforms had been 
implemented simultaneously in many areas, including administrative reform;  legal and judicial reform of the financial, economic  and trade regime;  and military reform.  Cambodia had joined the 
Association of South-East Asian Nations (ASEAN) in April 1999.   
6. Accession to the WTO was one of the highest  priorities of his Government.  Closer 
integration into the world economy was seen as a po werful instrument to alleviate poverty and the 
main driving force for socio-economic development.  In reforming its trade system, his Government 
had paid particular attention to  aligning its policies and practices to WTO rules, especially the 
principles of MFN and national treatment.  A tariff nomenclature based on the 1996 Harmonized System had been put in place, and numerous laws ha d been drafted and adopted to ensure compliance 
with WTO regulations.   
7. Implementation of WTO requirements was, however, a lengthy and difficult process.  In view 
of the difficulties his country was facing, and b earing in mind Cambodia's status as a least-developed 
economy, the representative of Cambodia called on memb ers of the Working Party to be flexible in 
the negotiations to establish Cambodia's WTO commi tments and to extend special and differential 
treatment as foreseen in the provisions of the WTO Agreements regarding LDCs.   
8. Members of the WTO welcomed the applicati on from Cambodia to join the Organisation.  
WTO membership was considered important for Ca mbodia's development and integration into the 
world trading system.  Appreciating the effort s already undertaken by Cambodia to achieve 
compliance with WTO rules and principles, they noted that further work was needed in this regard.  
Members pledged to work constructively with Ca mbodia in accomplishing this task, and several 
Members would offer technical assistance to fa cilitate Cambodia's accession.  Members looked 
forward to Cambodia's early accession on appropriate terms.  Some Members referred to Cambodia's  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 3 
 
 
 status as a least-developed country, and would cons ider this a relevant factor in establishing 
Cambodia's terms of accession. 
9. The Working Party reviewed the economic polic ies and foreign trade regime of Cambodia 
and the possible terms of a draft Protocol of Accession to the WTO.  The views expressed by 
members of the Working Party on the various aspect s of Cambodia's foreign trade regime, and on the 
terms and conditions of Cambodia's accession to the WTO are summarized below in paragraphs 
10 to [223]. 
ECONOMIC POLICIES  
Monetary and fiscal policy  
10. The representative of Cambodia said that the co rnerstone of Cambodia's monetary policy was 
low-inflationary economic growth.  A restrained mo netary policy had been maintained since 1993 to 
serve this end.  As a result, annual inflation had fa llen from three-digit levels in 1993 to single-digit 
figures at present.   
11. The Cambodian banking system had undergone important changes since 1989, when the 
mono-type banking system had been replaced by a two-tier system comprising the central bank and 
commercial banks.  The central bank – the Nationa l Bank of Cambodia (NBC) – was responsible for 
formulating and implementing Cambodia's monetary po licy.  The main instruments used to control 
liquidity were mandatory reserve requirements, and limits on bank financing of the budget.  The 
introduction of treasury bills as a complementary polic y instrument had also been considered, and two 
issues of treasury bills had taken place in 2003.   
12. Fiscal policy had been at the core of Cambodia's reform strategy.  Domestic financing of the 
budget had been eliminated since 1999, and focus had shifted towards broadening the tax base and 
improved tax collection.  The tax system had been re formed in January 1997 with the adoption of the 
Law on Taxation.  The Law had introduced a turnove r tax on the first sale of imported products 
(previously exempt);  extended excise duties to autom obiles, international air travel, and international 
communication services;  imposed taxes on interest income and dividends;  strengthened the application of minimum tax levels;  subjected pr ofits on exploitation of oil and gas and natural 
resources to a tax of 30 per cent;  introduced income  tax for government employees, elected officials, 
and employees of NGOs;  established a system of withholding tax;  as well as replacing some 
turnover and consumption taxes by a value added tax.  The ratio of tax revenue to GDP was still very 
low, and concentrated on few sources of revenue.  In 2000, taxes had accounted for approximately 73 WT/ACC/SPEC/KHM/4/Rev.3 
Page 4  
 
 per cent of total government revenue, principally derived from customs duties (48 per cent), excises 
(12 per cent) and VAT (40 per cent).   
13. Cambodia had established two taxation regim es, namely the "Real Regime" and the 
"Estimated Regime".  The "Real Regime" affected large and medium sized taxpayers, i.e. legal entities and individual businesses with annual turnover exceeding 500 million Riels for goods (approximately US$130,000) or 250 million Riels (US$65,000) for services, or 125 million Riels 
(US$32,000) in the case of government contracts.  La rge and medium sized taxpayers were subject to 
VAT, while other taxpayers were assessed a 2 per ce nt turnover tax under the "Estimated Regime".  
The representative of Cambodia added that a "Simplified Tax Regime", similar to the "Real Regime" but covering smaller taxpayers and based on self-assessment, might be introduced at a future date yet 
to be determined.   
Foreign exchange and payments
 
14. The representative of Cambodia said that the obj ective of Cambodia's exchange rate policy 
was to maintain a market-based exchange rate.  Th e value of the national currency - the Riel - had 
been freely determined by the market since 1993.  The National Bank intervened occasionally in the 
currency market to bolster international reserves and to smooth excessive exchange rate fluctuations.   
15. Cambodia's current foreign exchange system was based on the Law on Foreign Exchange of 
1997.  According to this Law, all foreign exch ange transactions including purchases and sales of 
foreign currency, transfers, and all types of inte rnational settlements and capital flows were permitted 
without restriction provided these were effected  through authorized intermediaries (which would 
include foreign bank branches).  Foreign currency transactions equalling US$10,000 or more were 
subject to a declaration.  Cambodia did not re quire surrender of foreign exchange proceeds from 
imports or exports.   
16. Cambodia had introduced current account co nvertibility of its currency as provided under 
Article VIII sections 2, 3 and 4 of the IMF Articl es of Agreement, and had been granted membership 
under Article VIII on 1 January 2002. 
Investment regime  
17. The representative of Cambodia said that the La w on Investment of 4 August 1994, together 
with its Sub-Decrees of 29 December 1997 and 11 June 1999, regulated all investment, domestic or 
foreign, in Cambodia.  The Law (Article 8) grante d national treatment generally to foreign investors, 
except in the ownership of land.  He added that  Cambodia would normally not prohibit or restrict  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 5 
 
 
 foreign investment, except for reasons of nationa l security and social safety, or when deemed 
necessary for economic reasons.  Sectors subject to various forms of investment restrictions were 
listed in document WT/ACC/KHM/6, Annex 1.  In so me cases, such as investment in rice milling, 
foreign investment was subject to local equity par ticipation, to be determined through negotiations 
between the investors.  Foreign investment in lives tock and forestry required a local partner.  The 
criteria governing these restrictions were laid dow n in Sub-Decree No. 88 of 29 December 1997.   
18. Cambodia's Constitution (Article 44) reserved th e ownership of land for Cambodian citizens 
or legal persons with minimum 51 per cent Cambodian  ownership.  Foreign investors were allowed to 
lease or use land for up to 70 years in accordan ce with the 1994 Investment Law.  A proposal to 
extend the time limit from 70 years to 99 years had been considered.  The 2001 Land Law defined two types of land – concession land and leased land.   Concession land could be leased for a period of 
maximum 99 years for agro-industrial projects.  Leased land was defined as real estate, including 
buildings and land, available for short-term or l ong-term lease.  The leasing period could either be 
indefinite, or of specified duration.  Definite-per iod leases included short term leases with a renewal 
option, or long term leases for 15 years or longer.   
19. Cambodia's legislation guaranteed compensation in case of expropriation.  Article 44 of the 
Constitution stipulated that legal private property w as protected by law, and the right to confiscate 
property could only be exercised in the public inter est as provided for in the law and against fair and 
just advance compensation.  Article 9 of the Law on Investment provided a general guarantee against 
nationalisation.  To enhance investor confid ence further, Cambodia had concluded bilateral 
investment treaties to provide legal protection to  foreign and domestic investors.  Cambodia had 
concluded bilateral investment guarantee agreements with 12 c ountries (China, Croatia, France, 
Germany, Indonesia, Malaysia, the Philippines, the Republic of Korea, Singapore, Switzerland, 
Thailand and Viet Nam), signed and ratified an agreement with the Overseas Private Investment 
Corporation (OPIC) of the United States, and ratif ied the Multilateral Investment Guarantee Agency 
(MIGA) of the World Bank.   
20. Cambodia provided incentives to stimulate inv estment in accordance with Article 14 of the 
Law on Investment.  These incentives were grante d to Cambodian and foreign firms without 
discrimination upon application to the Council fo r the Development of Cambodia (CDC).  The 
Council processed applications within 45 days.  Incentiv es included (i) corporate tax at a rate of 9 per 
cent, except for exploitation of natural resources, timber, oil, mining, gold, and precious stones (30 
per cent);  (ii) tax holidays on corporate tax for up to eight years with five-year loss carry forward and exemption from all corporate tax for profits reinvest ed in Cambodia (the tax holidays were granted on WT/ACC/SPEC/KHM/4/Rev.3 
Page 6  
 
 socio-economic and geographic criteria laid down in  Annex III of Sub-Decree No. 88 of December 
1997);  (iii) no withholding tax on dividends;  and (iv)  unrestricted repatriation of profits.  In addition, 
investment projects exporting 80 per cent or more of the production benef itted from full import duty 
exemption on construction materials, means of  production, equipment, intermediate goods, raw 
materials and spare parts.  The import duty exemp tion was also available for projects located in 
designated Special Promotion Zones (SPZ), the tour ism industry, labour-intensive industries (e.g. 
garments, footwear and toys), agro-industry a nd food processing industries (i.e. canning), as well as 
physical infrastructure and energy generation (road s, bridges, airports, seaports, power generation, 
etc).  Incentives could be revoked according to Article  7.2 of Sub-Decree No. 88, and his Government 
had been considering revising some of the incentives offered under the Law on Investment.  
Parliament had approved the "Law  on the Amendment to the Law on Investment of the Kingdom of 
Cambodia" on 3 February 2003.  The amended law revi sed some of the incentives, but also contained 
transitional provisions allowing the continuation of previously approved privileged profit tax rates for 
a further five years.  The representative of Cam bodia held the view that the prohibition on export 
subsidies defined in paragraph 1( a) of Article 3 of the Agreem ent on Subsidies and Countervailing 
Measures (ASCM) did not apply to Cambodia by virtue of Article 27.2 of the ASCM.  For further 
discussion of this issue, see th e section on "Export subsidies". 
State ownership and privatization 
 
21. The representative of Cambodia said that private initiative had been encouraged in agriculture 
since 1987, while nationalised industries had been granted progressive autonomy from the State 
planning system in subsequent years.  Private ow nership was now a constitutional right enshrined in 
the 1993 Constitution.   
22. Privatization had been carried out during a first phase from 1991 to mid-1993, and a second 
phase starting in April 1995.  During the first phase,  priority had been given to attracting foreign 
investors and maintaining employment.  Sectoral Ministries had been granted authority to sell and 
lease State-owned enterprises within their area of r esponsibility with no external approval needed.   
23. The second phase of the privatization process had been launched with new regulations 
intended to tighten and centralise the control over priv atization.  Under the leadership of the Ministry 
of Economy and Finance, an inter-ministerial commi ttee had been established to draw up an inventory 
of existing enterprises, formulate privatization stra tegies and monitor the privatisation process.  The 
most important privatizations had taken place afte r 1995.  He confirmed that foreign and domestic 
investors were treated equally in the privatization pr ocess, except with regard to  the general restriction 
on foreign ownership of land.    WT/ACC/SPEC/KHM/4/Rev.3 
 Page 7 
 
 
 24. As of April 2000, 177 enterprises had been priv atized - mainly in manufacturing, agriculture 
and commerce – of which 152 had been leased to privat e investors, five were joint-ventures, and 20 
had been sold off.  Eleven enterprises had been tr ansformed into public enterprises and 16 remained to 
be privatized.  A detailed status report is provided in Table 1(a), a nd enterprises in State ownership as 
per March 2003 are enumerated in Table 1(b).  He  added that 13 enterprises, which performed key 
public services to the Cambodian economy would be retained as State-owned enterprises upon 
completion of the privatization programme.  Seven rubber companies would remain in State 
ownership until 2006.  A list of the companies to be retained, including railway, water, electricity, and 
public works and transport enterprises, as well as ag ricultural companies, is provided in Table 1(c). 
25. The representative of Cambodia stated that his government would ensure the transparency of 
its ongoing privatization programme and would keep  WTO Members informed of progress in the 
reform of its economic and trade regimes.  He st ated that his Government would provide periodic 
reports to WTO Members on developments in its programme of privatization as long as the privatization programme would be in existence,  along the lines of that already provided to the 
Working Party.  He also stated that his Govern ment would provide periodic reports on other issues 
related to its economic reform as re levant to its obligations under the WTO.  The Working Party took 
note of these commitments.   
Pricing policies
  
26. The representative of Cambodia said that price c ontrols had been lifted in 1989.  Prices for 
goods and services were determined freely by the market, except for electricity and water.  Electricity 
prices were regulated by the Ministry of Industry, Mines and Energy pursuant to Sub-Decree 35 of 26 April 1999, while the regulation of water user char ges rested with municipal and provincial bodies.  
As for the future use of price controls, this was a matter still to be addressed by his Government.   
27. The representative of Cambodia confirmed that, fro m the date of accession, in the application 
of price controls, Cambodia would apply such m easures in a WTO-consistent fashion, and take 
account of the interests of exporting WTO Members as provided for in Article III.9 of the GATT 1994, and in Article VIII of the General Agre ement on Trade in Servic es (GATS).  He also 
confirmed that Cambodia published the list of goods and services subject to State control and any 
changes in its Official Gazette and would continue  to do so after accession.  The Working Party took 
note of these commitments.   WT/ACC/SPEC/KHM/4/Rev.3 
Page 8  
 
 Competition policy
 
28. The representative of Cambodia said that Cambodia did not have a competition law, but 
Cambodia was seeking assistance to draft legislati on to ensure fair competition in various business 
activities.  Asked to provide information on ho w Cambodia was addressing the provisions of 
Article VIII of the GATS concerning monopolies and exclusive service suppliers, he said that in 
general his Government was pursuing a policy of gradual liberalization of previously monopolized 
services to involve private participation, including foreign competition. 
FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
29. The representative of Cambodia said that Ca mbodia was a constitutional monarchy.  The 
Constitution had been promulgated in  September 1993.  The Monarch was Head of State and held his 
function for life.  The Monarch appointed the Prime Minister and Council of Ministers, as well as the 
Commander-in-chief of the Royal Cambodian Armed Fo rces.  He signed decrees on the appointment, 
transfer or dismissal of high civil or military offici als and judges, declared war, and could proclaim a 
state of emergency.  Moreover, he signed and ther eby ratified international treaties and conventions 
approved by the National Assembly.   
30. Legislative powers were exercised by the Na tional Assembly, composed of 122 members 
elected for 5 years in direct and general elections , and the Senate, made up of 61 members.  The 
National Assembly was the only organ empowered to adopt laws.  Other functions of the Assembly 
included approval of the national budget, the Gove rnment's programmes and strategies, and proposals 
by the Government to introduce, reduce or annul taxes.   Legislation usually originated in the relevant 
line ministries.  Draft Legislation approved by the Council of Ministers was presented to the Assembly for review and enactment.  The Senate re viewed the laws passed by the National Assembly 
and could make binding recommendations to the Assemb ly on the proposed legislation.  Legislation 
was promulgated by signature of the Monarch and became effective in the capital ten days after 
signature and throughout the country within 20 days .  Laws violating constitutional principles could 
be annulled by the Constitutional C ouncil, composed of nine member s designated for nine-year terms 
by the Monarch, the National Assembly and the Supreme Council of Magistracy.  The President of the National Assembly was a member of the Counc il of the Throne, which decided on the succession 
of the throne.  The President of the Senate acted as Head of State in the absen ce of the Monarch (or if 
unable to fulfill his functions).   
31. Judicial power was exercised by  independent courts, judging on the basis of the Constitution, 
existing laws and international agreements ratified by the Kingdom.  Cambodia's judicial system  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 9 
 
 
 comprised lower courts, including provincial, munici pal and military courts, an  Appellate Court and a 
Supreme Court. However, the Supreme Court fo reseen in the September 1993 Constitution had not 
been established so far.  Pending its establishment, d ecisions of the Appellate Court could be appealed 
to the Supreme Court established by the form er State of Cambodia. According to the 1993 
Constitution, the Supreme Court would be responsible for judicial review of the law and appeals of 
decisions rendered by the Appellate Court. 
32. Cambodia's present judicial system did not provide for specialised courts, such as 
administrative or commercial courts.  At present, administrative decisions could be appealed to the higher authority in the Ministries concerned, i.e. to  the Minister.  These rulings could, in turn, be 
appealed either to the courts or to the Prime Mi nister.  Cambodia recognized the need to establish an 
appeals process, both administratively and to an i ndependent tribunal to meet the requirements of 
Article X of the GATT 1994 and other such provision s in WTO Agreements, e.g. customs valuation 
and other procedures, trade remedi es, and import licensing and quotas.  In this regard, Chapter III of 
the draft Law on Judicial Organization envisaged the right to appeal of administrative decisions before the Administrative Chamber of the Appellate Court.  Decisions of the Administrative Chamber 
could then be appealed before the Supreme Cour t.  As per June 2003, the draft Law on Judicial 
Organization was being examined by the Council of Ministers and would subsequently be submitted 
to Parliament. 
33. As for commercial disputes, the Ministry of Ju stice together with the Ministry of Commerce 
were preparing a draft law establishing a Commercial Court.  In the interim, commercial cases were 
brought before provincial and muni cipal courts.  Voluntary settlement of commercial disputes came 
within the competence of the Chamber of Commerce,  empowered to act as an arbiter under Article 9 
of the 1995 Chamber of Commerce Law.  Cambodia had ratified the New York Convention on the Enforcement of Foreign Arbitral Awards on 5 Jan uary 1960.  The Ministry of Commerce was 
preparing a Law on Commercial Arbitration to implement the New York Convention. 
34. A Member noted that commercial cases were being heard in common courts, pending the 
establishment of a Commercial Court system.  The present system did not, in his view, offer businesses adequate legal protection.  This Member  considered the establishment of a Commercial 
Court system with trained judges and staff essen tial to create a climate of transparency and 
predictability, and the system or a functional equiva lent should therefore be in place by the date of 
accession.  This Member also noted that Cam bodia had ratified the New York Convention on the 
Enforcement of Foreign Arbitral Judgments, and asked what legislative action the Ministry of 
Commerce was taking to implement the Convention.   WT/ACC/SPEC/KHM/4/Rev.3 
Page 10  
 
 35. The representative of Cambodia confirmed that  the National Assembly and the Senate had 
adopted a law ratifying the New York Convention on  the Enforcement of Foreign Arbitral Awards in 
2002.  He further confirmed that, as indicated in  document WT/ACC/KHM/10/Rev.2, the Ministry of 
Commerce was developing a draft "Law Establishi ng the Commercial Court" to implement the 
Convention.  The draft law had been approved by  the Council of Ministers in March 2003 and was 
currently being considered by Parliament.  He e xpected the process of adopting and promulgating the 
law to be completed by June 2004.  He noted th at Cambodia was receiving some technical assistance 
in this area, and that his country  was seeking more extensive and pr edictable assistance.  He further 
confirmed that a Commercial Court system with trained judges and staff essential to create a climate of transparency and predictability, or a functional equivalent, should therefore be in place by the end 
of 2004.   
36. The representative of Cambodia confirmed that a system of appeal from administrative 
decisions to an independent tribunal, as provide d for in Article X of the GATT and other WTO 
Agreements, was in the process of being established in the draft Law on Judicial Organization, and 
would be operational [in December 2004][prior to the date of Cambodia’s accession to the WTO].  [In 
addition, the Commercial Court system, to be estab lished by 1 January 2005, would receive appeals 
from administrative decisions in matters covered by WTO Agreements.]  The Working Party took 
note of this commitment. 
37. The representative of Cambodia said that the Council of Ministers, or Royal Government, was 
the executive branch of the Kingdom of Cambodia.   The Council was accountable to the National 
Assembly and chaired by the Prime Minister.  The Prime Minister was in charge of executing the decisions taken by the Council.  He presented decr ees to the Monarch for signature, and could issue 
sub-decrees on his own authority, upon approval of the Council of Ministers.  Individual ministers 
issued ministerial decrees, decisions and circulars.   Once signed, all regulatory acts were published in 
the Official Journal.   
38. Policies related to foreign trade were formul ated and implemented by the Ministry of 
Economy and Finance, in close co-operation with the Ministry of Commerce, the Council for the 
Development of Cambodia, the National Bank of Cambodia, the Ministry of Planning, and the 
Ministry of Industry, Mines and Energy.  Border  control of international trade fell under the 
competence of the Customs Department, which was in charge of tax collection and the preparation of 
tariff schedules.  The Ministry of Commerce registered foreign business activities.  The Ministry of Commerce also participated in border control, fraud repression, in the formulation and implementation of technical standards, and in th e development of policies concerning intellectual  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 11 
 
 
 property rights.  The Council for the Development of Cambodia implemented investment regulations, 
while issues related to industrial and technological  development, exploitation of natural resources and 
the production and supply of electricity and potable water fell under the competency of the Ministry 
of Industry, Mines and Energy.  He confirmed that provincial and muni cipal authorities had no 
jurisdiction over policies affecting foreign trade, such as in the areas of subsidies, investment, 
application of taxes, charges on imports not applie d to domestic goods, or quantitative restrictions on 
imports or exports.  Cambodia confirmed that local  authorities will have no such authority in export 
processing zones within their jurisdiction.   
39. The Ministry of Commerce acted as the focal point for activities related to WTO accession.  
The WTO Office of the Ministry had 10 professional staff.  In addition, an Inter-Ministerial Co-
ordinating Committee on WTO Accession, chaired by the Minister of Commerce, had been 
established in September 1997.  The role of this Committee, which counted 15 members at the policy 
level and three officials from each of the 23 ministri es and agencies involved in WTO activities at the 
working level, was to (i) coordinate policy issues related to WTO accession;  (ii) elaborate guidelines 
to implement WTO Agreements;  (iii) prepare the necessary documentation;  (iv) define the 
Government's priorities related to foreign trade po licies;  (v) ensure coordination among Ministries;  
and (vi) report to the Prime Minister on issu es related to WTO accession.  In August 2001, his 
Government had appointed a working group comprisi ng more than 110 senior government officials to 
assist in matters related to Cambodia's accession to the WTO.   
40. International treaties, conventions and inter governmental agreements concerning economic, 
technical, cultural and defense co-operation were ne gotiated by the Prime Mini ster and, after approval 
by the National Assembly, ratified and promulgate d by the Monarch.  Specifically concerning the 
ratification process of Cambodia's Protocol of A ccession, a package including the Protocol and all 
WTO Agreements and legal documen ts would be submitted by the Royal Government to the National 
Assembly and the Senate for adoption.  The pack age would then be presented to the Monarch for 
promulgation, after which it would be published in the Official Jour nal.  He confirmed that WTO 
provisions would prevail over national legislation, w ith the exception of Cambodia's Constitution, in 
case of conflict between domestic legislation and the WTO Agreements.   
41. He added that compliance with WTO Agreements  required the preparation of many important 
pieces of legislation in Cambodia.  He provided an  Agenda for Enacting Laws for WTO Conformity 
in document WT/ACC/KHM/10, which was subsequent ly revised and up-dated on a regular basis (see 
Revision 1 of 31 July 2002, Revision 2 of 3 March 2003, and Revision 3 of 17 June 2003).  In this 
respect, a Member was concerned about the long period foreseen for the adoption of the Civil WT/ACC/SPEC/KHM/4/Rev.3 
Page 12  
 
 Procedure Code, which underpinned th e effective enforcement of othe r laws.  The representative of 
Cambodia replied that the draft Civil Procedure C ode would be submitted to the Council of Ministers 
in the near future.  The most recent version of Cambodia's Agenda for Enacting Laws for WTO 
Conformity and Adopting Regulations /Instructions is reproduced in the Attachment to Annex I.   
POLICIES AFFECTING TRADE IN GOODS  
Trading rights (the right to import and export)
 
42. The representative of Cambodia said that the Law on Commercial Regulations and the 
Commercial Register of 3 May 1995, as amende d on 18 November 1999, re quired all commercial 
enterprises operating in Cambodia to register with the Ministry of Commerce.  Copies of the "Instruction Circular on Commercial Registrati on at the Ministry of Commerce" and the 
"Announcement on Commercial Registration", both da ted 3 December 1997, were reproduced in 
document WT/ACC/KHM/2, Annex 7B.   
43. Commercial enterprises could register in the form of sole proprietorships , general partnership, 
limited partnership, private limited company, single member private limited company, public limited company, public institution, State enterprise, or joint venture.  Natural persons per se could not 
engage in import activities as the Law on Commerci al Regulations and the Commercial Register 
allowed registration of legal entities only.  However,  an individual could register, for example, as a 
single shareholder limited liability company.  
44. A prohibition on companies with less than 51 pe r cent Cambodian ownership to engage in 
import/export activities for the sole purpose of re -selling goods without transformation had been 
abolished pursuant to a Declaration of the Ministry  of Commerce of 25 January 2000.  He confirmed 
that all firms, foreign and domestic, properly register ed with the Ministry of Commerce, could engage 
in import and export activities of all types of goods except military equipmen t and narcotic drugs.  
Trade in forestry products could only be conducted by licensed concessionaires (domestic or foreign) 
according to Article 4, Chapter 2 of Sub-Decree No . 05 of 7 February 2000.  A firm could amend its 
registration to include import and export activities by filing an application to amend its Memorandum 
and Articles of Association to the Ministry of  Commerce.  The amended registration would be 
deposited at the Office of Commercial Registry at the Ministry.  
45. Registration required a company official to appear in person and deposit the required 
documentation - including a completed Registration Application Form, the Memorandum and Articles 
of Association, a Statement of Conformity, a cer tificate of the estate title or lease agreement, and  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 13 
 
 
 copies of the identification papers as well as photog raphs the company directors and shareholders - 
with the Ministry of Commerce.  Applicati ons which were not supported by the required 
documentation would be rejected.  The procedure to  enrol in the Commercial Register took about two 
weeks.  The registration fee amounted to 260, 000 Riels (approximately US$70) for national and 
foreign companies.  In addition, companies investing in Cambodia and applying for project approval for purposes of securing investment incentives were re quired to pay registration fees to the Council 
for the Development of Cambodia (CDC) in accord ance with the Law on Investment of 4 August 
1994.  These fees amounted to US$600 for investment projects up to US$1 million and US$1,200 for investment projects above US$1 million. 
46. Some members were concerned that the requireme nt to provide photographs of the directors 
and shareholders of a limited liability company would be unn ecessarily burdensome for large 
companies with many stockholders, e.g. foreign fi rms wishing to establish operations in Cambodia.  
In reply, the representative of Cambodia said that the same requirements applied to domestic and foreign firms engaged in trade.  According to Camb odian legislation, a private limited company could 
not have more than 30 individual shareholders.  A public limited company needed only to submit 
photographs of the members of its board of director s.  The photo requirement was applied for security 
reasons, principally to avoid fraud.  He did not  believe the requirement created obstacles for 
companies registering in Cambodia. 
47. Noting that importation of pharmaceuticals was li mited to pharmacists and the importation of 
agricultural inputs to agricultural technicians ( see the section "Quantitative import restrictions, 
including prohibitions, quotas and licensing system s" below), a Member asked whether Cambodia 
distinguished between the right of importation and the right to distribute such products domestically.  This Member sought recognition of the right to import,  i.e. to be the importer of record, as a separate 
status from that of distribution, and would therefore welcome steps by Cambodia to simplify 
requirements to import, on the understanding that st ricter requirements might be maintained for 
distributors within Cambodia's market. 
48. The representative of Cambodia clarified that among the imported agricultural inputs only 
veterinary medicine was reserved for agricultural technicians.  He added that, in practice, importers of 
agricultural inputs and pharmaceuticals also distribu ted the goods within Cambodia, and it would be 
difficult to separate the importation and distributio n functions in a country such as Cambodia.   
49. Based on this information, a Member conclude d that Cambodia had placed restrictions on 
imported pharmaceuticals and veterinary medicines which would not apply to domestic production of 
similar products.  Cambodia was therefore requested  to amend its laws to distinguish explicitly WT/ACC/SPEC/KHM/4/Rev.3 
Page 14  
 
 between the right to be the importer of record, and the right to distribute.  The registration and 
technical requirements currently placed on importers should be transferred to distributors, and 
Cambodia should ensure that these requirements woul d be applied in a manner that would result in 
treatment no less favourable to imports than to similar domestic products. 
50. The representative of Cambodia confirmed that it was not the intent of his Government that 
the current requirements for importation of pharmaceuticals or of veterinary medicines should 
discriminate against imports.  In this regard, he further confirmed that no later than 1 June 2005, 
Cambodia would amend its legislation, e.g., th e Law on Drug Management and Prakas No. 82 of 
31 March 1999 on "Procedures for Exports and Imports of Pharmaceuticals", so as not to abridge the right to import and to export, and that any registered entity could be the importer or exporter of record.  He confirmed that from that date, Cambod ia would ensure that its laws and regulations 
relating to the right to trade in goods and all fees, charges or taxes levied on such rights would be in 
full conformity with its WTO obligations, includi ng Articles VIII:I(a), XI:I and III:2 and 4 of the 
GATT 1994 and that it would also implement such laws  and regulations in full conformity with these 
obligations.  He confirmed in particular that this  was recognized as without prejudice to requirements 
that might be placed on distributors of domestic a nd imported products to preserve plant, animal or 
human health, life, or safety.  The Work ing Party took note of these commitments. 
1. Import Regulation  
Customs tariff
 
51. The representative of Cambodia said that the Cu stoms and Excise Department had embarked 
on a Customs Reform and Modernization Progr amme aimed at creating a modern customs 
administration combining efficient revenue collecti on and protection at the border with the needs of 
the private sector for fast, straightforward and reliable customs services.  Major elements of the 
reform programme included strengthening of the lega l framework, restructuring of the customs tariff, 
modernization and streamlining of customs procedures,  expansion of internatio nal relations, effective 
enforcement, automated systems and procedures, measures to strengthen the Customs and Excise 
Department, better service to the public and trade fa cilitation.  A summary of the reform strategy was 
provided in document WT/ACC/KHM/6, Annex IV.   
52. The Law on Import and Export Duties of 15 Sept ember 1989, as subsequently modified by 
decisions of the Ministry of Economy and Finance,  constituted the legal basis for the imposition of 
tariffs.  Cambodia's customs tariff was specified at 8 digits.  The tariff nomenclature comprising 6,823 tariff lines in 2001 conformed to the 1996 version of the Harmonized System (HS) at the six-digit  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 15 
 
 
 level.  All rates were ad valorem .  At present, only MFN rates of duty existed, except for CEPT 
products originating within ASEAN.  As member  of ASEAN, Cambodia was committed to extend 
tariff preferences as stipulated in the AS EAN Agreement on a reciprocal basis.   
53. In reforming its tariff structure, Cambodia ha d reduced the number of tariff bands from 12 to 
4 at present (0, 7, 15, and 35 per cent).  The highest  tariff rates of 40, 50, 90 and 120 per cent had 
been abolished.  Items subject to the maximum a pplied rate of 35 per cen t were listed in document 
WT/ACC/KHM/6, Annex III.  The simple average app lied rate of duty had amounted to 16.4 per cent 
in 2001, and the objective was to achieve an averag e tariff level below 15 per cent by 2003/04.  While 
Cambodia was reducing its import duties, excise tax es were being increased to ensure that the tax 
reform would be revenue neutral.   
Other duties and charges  
54. The representative of Cambodia confirmed that other than ordinary customs duties, Cambodia 
imposed no duties or charges of any kind within the meaning of Article II:1(b) of the GATT 1994 on or in connection with importation, except for petr ol and diesel.  On these two items, his Government 
was imposing a charge of US$0.02 and US$0.04 per litr e, respectively.  He confirmed that [these 
other duties and charges were being transformed an d incorporated into a compound tariff rate.][the 
charges of US$0.02 on petrol and US$0.04 on diesel will be incorporated within the bound tariff from 
the date of accession.]  The representative of Camb odia further confirmed that Cambodia would bind 
these charges and all other charges within the meani ng of Article II:1(b) of the GATT 1994 at zero, in 
its Schedule of Concessions and Commitments on Goods. 
55. The representative of Cambodia stated that the a pplication of "other duties and charges" other 
than the normal customs duties and fees and charg es for services rendered would be in accordance 
with WTO provisions from the date of accession.  He further confirmed that Cambodia has bound 
"other duties and charges" as defined in Article  II:1(b) of the GATT 1994 at zero in its Goods 
Schedule.  The Working Party took note of this commitment.   
Tariff rate quotas, tariff exemptions
 
56. The representative of Cambodia said that the Law on Import and Export Duties of 1989, 
Article 9.1, allowed importation free of customs dut y for (i) temporary imports for re-export;  (ii) 
goods in transit;  (iii) personal items of Cambodi ans having resided abroad;  (iv) imports by 
diplomatic missions, for humanitarian or religious pu rposes, etc.;  and (v) border trade within limits 
determined by the Ministry of Finance.  Although th e draft Law on Customs did not define or make WT/ACC/SPEC/KHM/4/Rev.3 
Page 16  
 
 reference to the concept of border trade, he c onfirmed that Cambodia's practice was within the 
meaning of Article XXIV:3(a) of the GATT 1994.  Tariff exemptions were also accorded on goods 
imported in connection with investment projects approved by the Council for the Development of 
Cambodia in accordance with the 1994 Law on Investme nt.  In addition, the Prime Minister had the 
authority to order ad hoc exemptions for compelli ng reasons of national interest, primarily emergency 
situations (Article 5 of the draft Law on Customs) .  Thus, 120 cars had been imported free of duty for 
the members of the National Assembly in 1994, but no such exemptions were currently in force.  All 
tariff exemptions were applied on an MFN basis. 
57. Noting a statement by the representative of Cambodia that Cambodia did not apply tariff 
quotas at present, but might consider the introduction of tariff rate quotas on certain agricultural imports in the future, some Members emphasized that such measures would complicate Cambodia's 
market access negotiations, and would involve complex procedures in establishing proper access 
conditions, as well as non-discriminatory and transparen t allocation and administration of the tariff 
quota system. 
58. The representative of Cambodia took note of  these comments.  Although Cambodia had not 
resorted to tariff rate quotas so far, Cambodia w ould reserve its right to implement such quotas 
depending on the outcome of the accession negotiati ons.  Cambodia confirmed that it would respect 
WTO disciplines on tariff rate quotas.   
59. The representative of Cambodia stated that upon accession to the WTO, any tariff exemptions 
would only be implemented in conformity with the relevant WTO provisions including Article I of the 
GATT 1994 and the TRIMs Agreement.  The Working Party took note of this commitment.   
Fees and charges for services rendered
 
60. The representative of Cambodia said that Cam bodia applied a fee of 15,000 Riels (nearly 
US$4) per import/export declaration.  The fee was levied on imports from all sources, including 
Cambodia's preferential trading partners.  The charge  corresponded to the cost of printing the customs 
declaration form and the time spent by customs o fficers in processing the declaration.  Some 100 
customs officials processed approximately 6,000 customs declarations every month. 
61. Some Members requested that Cambodia review  the fee for the provision and processing of 
import/export declarations, referring to the public servi ce nature of this function.  In reply, the 
representative of Cambodia considered Cambodia's u ser or processing fees commensurate to the costs 
of the services rendered, and thus not in conflict with WTO provisions.    WT/ACC/SPEC/KHM/4/Rev.3 
 Page 17 
 
 
 62. The representative of Cambodia stated that all fe es and charges for services related to imports 
and exports would be operated in conformity with the provisions of the WTO Agreement, in 
particular Articles VIII and X of the GATT 1994.  The representative of Cambodia also stated that, 
from the date of accession, Cambodia would not appl y, introduce or reintroduce any fees and charges 
for services rendered that were applied to imports on an ad valorem basis.  Information regarding the 
application and level of such fees and charges, re venues collected and their use, would be provided to 
WTO Members on request.  The Working Party took note of these commitments. 
Application of internal taxes  
63. The representative of Cambodia said that Cambodia levied excise taxes  in accordance with 
the Law on Taxation of 1997.  Tax rates, which we re identical for imported and domestically 
produced goods, were applied on the ex-factory price for domestic goods and the tariff inclusive CIF 
value of imports.  The excise tax amounted to 10 per cent for soft drinks, beer, wine and spirits, 
cigarettes and other tobacco products, and petrol and lubricating oil.  For automobiles, buses, trucks, 
motorcycles and spare parts the tax ranged from 5 to 110 per cent, as indicated in Table 2.  He added 
that Cambodia did not have a domestic auto mobile manufacturing industry at present. 
64. Some Members noted that Cambodia had introduced  a tax of 3 per cent, applied solely to 
imported alcohol and tobacco products , in late 1998.  Cambodia was requested to bring this tax into 
conformity with Article III of the GATT 1994.  The representative of Cambodia replied that the 3 per cent tax in effect on imported alcohol a nd tobacco products since September 1999 had been 
extended to domestically-produ ced items on 1 January 2002. 
65. The representative of Cambodia said that value added tax
 had replaced the former turnover 
and consumption taxes on 1 January 1999 in accordan ce with the Law on Taxation of 8 January 1997.  
VAT was levied at a single rate of 10 per cent on goods and services.  Exports , including international 
transportation of passengers a nd goods, were zero rated.  On  imported goods, VAT was applied 
uniformly on imports from all sources on the CIF value including customs duties and excise taxes (if 
applicable). 
66. Some Members noted that the value added tax system was being introduced gradually in 
Cambodia, and asked what steps Cambodia was taking to bring the system into conformity with the 
national treatment provisions of the WTO.  Cambod ia was urged to eliminate any discrimination in 
the application of the value added tax to domestically-produced and imported products.   WT/ACC/SPEC/KHM/4/Rev.3 
Page 18  
 
 67. In reply, the representative of Cambodia provided a descriptive note on the operation of VAT 
in document WT/ACC/KHM/18.  At first, the VAT system had been applied only to 1,000 large and 
medium taxpayers – based on annual turnover - in the capital Phnom Penh.  The system had 
subsequently been extended to additional entities in  Phnom Penh as well as taxpayers in five other 
provinces.  A further five provinces had been a dded in 2002, and the nu mber of taxpayers was 
increasing rapidly, currently comprising some 2,900 entities.  The Ministry of Economy and Finance 
had conducted a survey of taxpayers in all provinces in 2000 and 2001, and the most recent expansion 
in coverage included all provinces with taxpayers meeting the VAT threshold (see paragraph 13 for 
information on the thresholds).   
68. Small taxpayers were not required to pay VAT.  Instead, they were assessed a tax of 2 per 
cent on their annual turnover.  The rationale for th is dual system was that the administration and 
compliance costs of a full-fledged VAT regime woul d outweigh the expected revenue to be collected 
from small taxpayers.  Entities not required to pay VAT  could register voluntarily if they considered it 
to be in their interest to do so. 
69. Certain goods and services were exempt from VA T, notably public postal services;  hospital, 
clinic, medical, and dental services, and the sale of medical and dental goods;  transportation of 
passengers by wholly State-owned public transport en tities;  insurance and primary financial services;  
public-interest non-profit activities;  imported articles for personal use exempt from customs duties;  goods imported by foreign diplomatic  and consular missions, internati onal organizations and technical 
cooperation agencies of other governments, for offici al use;  and 10 categories of agricultural inputs 
and/or "raw agricultural products" such as fertilizer, plant seeds, veterinary medicines, animal feeds, 
breeding stock, small tractors and spare parts, and miscellaneous agricultural machinery (Prakas 
No. 303 MEF/TD of 23 May 2001).  Imported agricultural inputs exempted from VAT are listed in Table 3.  The Council of Ministers had reaffirm ed that VAT on imported and domestically-produced 
agricultural products should be identical at a full Cabinet meeting on 20 December 2002.  Since July 
2001, the estimated revenue foregone  due to the VAT exemptions had amounted to 2 billion Riels in 
the second half of 2001 and 1.5 billion Riels in the first five months of 2002.   
70. A Member noted that Cambodia's present VAT system appeared to provide a de facto 
exemption for certain domestic goods, especially agri cultural goods, and thus in practice would seem 
to be at odds with the December 2002 Council of Mi nisters Decision on the equivalence of domestic 
and imported goods for the purposes of VAT.   
71. The representative of Cambodia confirmed that  from 1 January 2003, his Government had 
applied the VAT on imported and domestically pr oduced agricultural products equally and in  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 19 
 
 
 conformity with Article III of the GATT 1994 and that the exemption provided to certain farmers 
from the application of the VAT to their output w as due to the fact that they did not meet the 
minimum income threshold for mandatory applicati on of the VAT, and had the option of the turnover 
tax on total sales.  The representative of Cambodia further confirmed that, from the date of accession, 
Cambodia would apply its domestic taxes, including  those on products listed in Tables 2 and 3 and 
paragraphs 63 to 70 in strict compliance w ith Article III of the GATT 1994 and in a non-
discriminatory manner to imports regardless of country of origin.  The Working Party took note of 
this commitment.   
Quantitative import restrictions, includin g prohibitions, quotas and licensing systems  
72. The representative of Cambodia said that importati on of narcotic drugs and poisons, including 
many pesticides, was prohibited.  A list of products banned from importa tion into Cambodia is 
reproduced in Table 4.   
73. Initial information on import licensing procedures was provided in document 
WT/ACC/KHM/2, Annexes 3 and 8, and revised  information in documents WT/ACC/KHM/17, 
WT/ACC/KHM/17/Rev.1 and WT/ACC/KHM/17/Rev.2.  He noted that Cambodia applied no 
quantitative restrictions on imports.  However, a li mited licensing system had been established for the 
protection of human health, consumer interests, na tional security, and to protect the environment.  
Products subject to import licensing are enumerated in Table 5.  He stressed that the system was not 
designed to restrict the quantity or value of imports , except for pesticides.  He confirmed that products 
not identified in document WT/ACC/KHM/17 a nd its Revision 1 were free from licensing 
requirements.   
74. Non-automatic licences were applied to imports of aircraft and parts, ships and boats for 
military purposes.  The Government was the only legal importer of arms, military equipment and 
related goods in Cambodia.  Upon approval by th e Government, the Ministry of Defence and the 
Ministry of Interior would be authorized to import such products.  The Ministry of Defence 
administered imports of explosives, ammunition, military hardware, and ot her related products for 
military purposes in accordance with Governme ntal Sub-Decree No. 38 of 30 April 1999 on 
Management and Control of the Imports, Production, Distribution and Sale of all kind of Explosives 
and Ammunition.  Importation of the same products for security purposes was administered by the 
Ministry of Interior.  These were the only two Mi nistries authorized to import military equipment and 
related goods.  In practice, the Ministries would not handle all logistical aspects of the procurement, 
but would subcontract a firm or manufacturer to assist in the purchase and shipment of the goods.      WT/ACC/SPEC/KHM/4/Rev.3 
Page 20  
 
 75. The Ministry of Agriculture, Forestry and Fi sheries (MAFF) issued licences (authorization 
letters) for importation of agricultural inputs, prin cipally pesticides and fertilizer, in accordance with 
the Sub-Decree on Standards for and Management of  Agricultural Materials of 28 October 1998.  
Firms wishing to import should be registered with the Ministry of Commerce and the products should 
be registered and authorized by the Ministry of Agriculture, Forestry and Fisheries (MAFF).  At 
present, 15 companies were authorized to import ag ricultural inputs.  Registration was also required 
for the products to be imported.  The quantity of pesticides imported by individual companies could 
be restricted due to safety requirements, including appropriate storage facilities, as well as domestic demand.  The Department of Agronomy and Ag ricultural Land Improvement at the MAFF would 
estimate the need for pesticides on an annual basis, taking into account factors such as the size of the 
cultivated areas, type of crop planted, and seasona l infection ratios.  In the future, Cambodia was 
considering either to allow registered goods in to warehouses and release for sale or use after 
inspection, or to allow for accreditation of pesticid es through bilateral agreements with the countries 
of origin.  Cambodia was not in a position to u ndertake risk assessment at present, and would 
welcome assistance in developing such capacity.  Fertilizer imports were licenced to minimize the 
environmental impact of soil degradation, acidity or salinity.   
76. Asked to provide further detail on the import regi me applicable to pesticides, in particular 
regarding restrictions based on domestic demand, th e representative of Cambodia added that local 
conditions often led to rapid degr adation of pesticide products, a nd thus expensive and potentially 
environmental harmful disposal of such products.  Data on areas under cultivation and pest infestation 
levels allowed his authorities to estimate the n eeds for pesticides in any given crop year.  Import 
licences were granted on a first come, first serve d basis up to the estimated requirements.  The 
authorities could decide to authorize additional imports, and all registered importers would be 
informed of such decisions.  Fully-stocked i ndividual importers could be denied licences as a 
temporary measure until they would have the n ecessary capacity to store additional products.  
Cambodia had no plans to allow petitions for import tolerances, but as a Member of ASEAN Cambodia would adhere to the maxi mum residue limits of ASEAN as well as to FAO standards.  The 
current import measures were applied due to Cambodia's limited capacity for safe handling and 
storage of pesticides, and could therefore, in hi s opinion, be justified under Article XX(b) of the 
GATT 1994.  
77. The representative of Cambodia confirmed that, no later than 1 June 2005, Cambodia would 
eliminate quantitative restrictions on the importati on of fertilizers, pesticides and other agricultural 
inputs as described in paragraphs [75 and 76 and Table 4] and establish a WTO-consistent method of 
registration and review of imported agricultural chemicals.  Requirements related to the safe storage  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 21 
 
 
 and domestic distribution of these products would appl y only to domestic distributors or to importers 
using bonded storage prior to domestic distribution.  He further confirmed that, in the context of 
Cambodia's implementation of the WTO Agreemen t on Technical Barriers to Trade, that from 
1 January 2007 Cambodia would rely on the provisi ons of that Agreement to regulate domestic and 
international trade in these items, and that the co mmitment contained in paragraph [50] would also 
apply to requirements for registration and licensi ng fees for importers of agricultural inputs from 
1 June 2005.  The Working Party took note of these commitments.   
78. Cambodia had experienced problems with count erfeit pharmaceuticals and drug trafficking, 
and permission was accordingly needed for the impo rtation of pharmaceutical products and materials, 
vitamins and hormones in accordance with the Law on Drug Management and Prakas No. 82 of 31 March 1999 on "Procedures for Exports and Imports  of Pharmaceuticals".  The importer should be 
a pharmaceutical company registered at the Ministry  of Commerce and authorized by the Ministry of 
Health.  At present, 90 companies were registered as authorized importers at the Department of Drugs 
and Food.  Registration was also required for the products to be imported.  The licensing procedure 
for first consignments of pharmaceuticals and vita mins would normally take three weeks due to 
laboratory analyses.  Licences for subsequent consi gnments could be issued within one week as 
further laboratory analysis would not be necessary.  Information on the procedure to be followed was 
published in the Official Journal of the Ministry of Health. 
79. A Member stated that Cambodia's regulations could potentially violate the principle of 
national treatment and restrict trading rights.  While this Member recognized the need to apply 
technical regulations or standards for agricultura l inputs and pharmaceuticals, current practices in 
Cambodia seemed based on the assumption that ther e was no domestic production.  This assumption 
was not valid for pharmaceuticals, and might not re main so for fertilizers and pesticides.  Cambodia 
was requested to clarify that there would be no re quirement for an importer of record to establish a 
commercial presence in Cambodia, or to negotiate the right to import. 
80. Responding to concerns that the registration re gime for importers of agricultural inputs and 
pharmaceutical products and materials might restrict  imports indirectly or constitute a non-tariff 
measure, the representative of Cambodia underlined th at Cambodia's legislation allowed any physical 
or juridical person to seek registration, and registra tion would be granted subject to the fulfilment of 
objective criteria related to safety, availability of  necessary facilities or staff qualifications.  The 
relatively low number of registered importers of agricultural inputs and pharmaceutical products and 
materials reflected the limited size of the domestic market.  He noted, for example, that among the 90 
firms authorized to import pharmaceutical products , only 30 of them had actually engaged in import WT/ACC/SPEC/KHM/4/Rev.3 
Page 22  
 
 trade in 2002.  As noted in document WT/ACC/KH M/17/Rev.1, Cambodia required a Certificate of 
Good Manufacturing Practice (GMP), issued in accordance with guidelines established by the WHO.  
Each country could issue its own certificate to lo cal manufacturers, but the evaluation criteria should 
follow the WHO Standard Guidelines for GMP.  In urgent cases, import licences could be granted 
within three days. 
81. Import licences issued by the Ministry of Hea lth were valid for six months and could be 
extended upon request.  Licences for agricultural inpu ts were valid for one year and were also 
extendable.  These import licences were issued free of charge, but each pharmaceutical product 
registered with the Ministry of Health was s ubject to a one-time fee of US$200 (Prakas of the 
Ministry of Health No. 254 of 13 June 1996), and each  agricultural input registered at the MAFF was 
subject to a registration fee of US$30.  Other import licences were issued against a fee of 15,000 Riels 
and were valid for three months.  The validity of these licences could, upon request, be extended for 
an additional two months.  A complete licence app lication would normally be processed within seven 
days.  Licensing decisions could be appealed through the judicial and administrative procedures established in Cambodia. 
82. The representative of Cambodia confirmed that from the date of accession, his government 
would not introduce, re-introduce or apply other non-tariff measures such as licensing, quotas, prohibitions, bans and other restric tions having equivalent effect that  could not be justified under the 
provisions of the WTO Agreements.  If balan ce-of-payment measures were necessary, Cambodia 
would impose them in a manner consistent with the relevant WTO provisions, including Article XVIII 
of the GATT and the Understanding on Balance- of-Payments Provisions of the GATT 1994.  He 
further confirmed that any discretionary authorit y permitting the Government of Cambodia to suspend 
imports or licensing requirements that could suspend, ban, or otherwise restrict the quantity of trade 
would be applied from the date of accession in conf ormity with the requirements of the WTO.  The 
Working Party took note of these commitments.   
Customs valuation
 
83. Some Members noted that Cambodia's present customs valuation regime, based on the Law 
on Customs Duty and Tax on Imports and Exports of Goods of 1989, was not in compliance with the 
Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 
(Customs Valuation Agreement) and that Cambodia intended to address the deficiencies in a new Law 
on Customs and its implementing regulations.  In this connection, these Members reminded Cambodia 
about the provisions of the Agreement regardin g valuation hierarchy, prohibited methods of 
appraisement, confidentiality, right of appeal, tr ansparency, sureties for the release of merchandise,  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 23 
 
 
 and the adoption of the Interpretative Notes.  Among the problems mentioned by Members were 
duplication of work by customs agencies, customs red tape, delays in the processing of documents, 
and over-valuations or inconsistent  valuations.  Some Members agreed that certain aspects of the 
Agreement could be implemented ove r time, but hoped that the length and breadth of any transitional 
arrangements would be limited.  In their view, criti cal provisions central to the issue of market access 
and the maintenance of a stable, predictable trade regime should be in place at the time of Cambodia's 
accession to the WTO.  Cambodia should not expand the use of minimum prices beyond the products 
currently listed in its legislation, and the prohib ited methods of valuation should not otherwise be 
used.   
84. In reply, the representative of Cambodia said that the new draft Law on Customs had been 
approved by the Council of Ministers and was plan ned for adoption by the National Assembly by 
July 2004.  Regulations would be developed up on completion of the drafting of the new Law, 
including regulations to implement Articles 17-24 of the Agreement, as well as the Interpretative 
Notes in Annex I of the Agreement and would be made available to WTO Members for review.  He 
emphasized that Cambodia would seek a transition period.  An Action Plan for the implementation of 
the customs valuation agreement was provided in document WT/ACC/KHM/13, and a revised action 
plan in document WT/ACC/KHM/13/Rev.1.   
85. Implementation of the hierarchy of valuation techniques implied that Cambodia's present use 
of minimum values would need to be phased out and replaced by the transaction value provisions of 
the Agreement.  Items currently subject to mini mum customs values are listed in Table 6.  His 
Government considered that a move to transacti on value at the time of Cambodia's accession to the 
WTO would pose major risks to government revenue.  He therefore proposed that minimum customs 
values be phased out gradually over a period of five  years, with full compliance with the Customs 
Valuation Agreement to be achieved by the e nd of 2008.  The challenges facing the customs 
administration at present included a low rate of voluntary compliance by importers, lack of sound 
accounting systems and record keeping, and the limited capacity of the Customs and Excise 
Department to administer transaction valuation provisions.  Time would be needed to educate 
importers in the new valuation pr ovisions, proper customs record keeping and accounting systems, as 
well as for Customs to develop its internal admini strative procedures, such as post clearance audit, 
and to educate staff.  The Customs and Excise Department would seek technical assistance in preparing and implementing the transition plan. WT/ACC/SPEC/KHM/4/Rev.3 
Page 24  
 
 86. Some Members noted that Cambodia appeared al so to be using data on reference prices 
provided by a Preshipment Inspection (PSI) firm.  The Customs Valuation Agreement strictly 
prohibited such practice, and Cambodia should eliminate it prior to the date of accession. 
87. The representative of Cambodia confirmed that Cambodia was using a reference database, but 
only as a guide for appraising valuation declarations .  The database would not be used to establish 
actual transaction values, but only as a reference for establishing the reasonableness of values and for 
risk assessment purposes, in compliance with th e Agreement.  The representative of Cambodia 
confirmed, that aside from the products listed in Table 6 for which Cambodia used minimum values, 
Cambodia would not make use of reference pr ices to establish actual transaction values. 
88. Concerning the transparency of legislation, the representative of Cambodia noted that 
Article 93 of Cambodia's Constitutio n required laws to be published in the Official Gazette and 
brought to the knowledge and attention of the popul ation before entering into force.  Legal texts 
related to customs matters were published in the Official Gazette for the general public on a non-
discriminatory and transparent basis.  In additio n, the Customs and Excise Department frequently 
provided legislation and regulati ons to the 30-50 largest importe rs to up-date them on legal 
developments.  He expected the new Law on Cu stoms would receive extensive publicity through 
seminars, publications, and other information s ources such as the departmental web-page.   
89. The representative of Cambodia thanked members of the Working Party for their offers of 
technical assistance in this area, and for their recognition that more would be required.  Cambodia was 
requesting a transitional period to complete the phasing-out of minimum customs value and 
administrative values listed in Table 6, and use of the valuation hierarchy stipulated in Article 21 of 
the draft Law on Customs.  Provisions in the Cust oms Valuation Agreement relating to transparency, 
confidentiality, right of appeal, sureties for the re lease of merchandise, and the interpretative notes 
relevant to these issues would be implemented by the time of Cambodia's accession to the WTO.   
90. The Government of Cambodia requested that the Working Party grant a transitional period 
from the date of its accession of a pproximately five years, until 1 Ja nuary 2009, for certain provisions 
of the WTO Agreement on Customs Valuation, to allow Cambodia to obtain and utilize technical 
assistance to assist in the full implementation of the obligations of the Agreement.  During the 
transition, for the imported goods listed in Table 7, Cambodia will not be required to observe the 
provisions of Article 7:2(f), allowing for the appli cation of minimum customs values to these imports.  
If such a transitional period were granted, Ca mbodia’s deviations from the provisions of the 
Agreement would be strictly limited to these measures,  and that all other provisions of the Agreement 
would be fully implemented for all imports, including those covered by the transition.  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 25 
 
 
 91. During this period, Cambodia would ensure that its regulations under current legislation in 
place and additional legislation implemented duri ng the transition concerning customs valuation 
would be applied on a non-discriminatory basis to all imports.  In particular, the practice of varying 
the method of valuation for imports of automobiles based on national origin would be eliminated from 
the date of accession, and Cambodia would only  apply customs duties on imported goods on a non-
discriminatory basis [from all WTO Member countries ].  Any changes made in its laws, regulations 
and practice during the transition period would not r esult in a lesser degree of consistency with the 
provisions of the Agreement on Customs Valuation th an existed on the date of accession.  Cambodia 
would participate in the work of the Committee on Customs Valuation.  He added that Cambodia 
would seek out all available technical assistance to ensure that its capacity to fully implement the 
Agreement upon expiration of the transition period is assured. 
92. In response to requests from delegations for mo re specificity, the representative of Cambodia 
presented an Action Plan setting out details of the step s that still remained to be taken in order to 
achieve this objective and a timetable for each step (Table 7). 
Table 7:  Action plan for implementation of the Agreement on Customs Valuation  
 
Action Deadline 
WP review of Draft Law on Customs   Prior to accession 
Creation of a WTO VA implementation project team and preparation of a departmental 
plan to implement the VA transition plan. No later than 
December 2003 
- If decision to retain PSI mechanism, new contract will be in compliance with WTO 
Valuation Agreement rules. No later than 
1 January 2004 
Parliamentary consideration and enactment of  legislation for WTO-consistent valuation 
rules.  No later than 
1 July 2004 
Transaction valuation to apply to: 
 
1. imports by large multinational and Cambodian companies having a well established 
compliance record with the Customs and Excise Department and being considered 
low risk importers.   
2. imports by firms other than large, multinational and Cambodian companies which 
import goods that are identical or similar to goods imported by these large firms, 
based on their compliance records. 
3.  imports by investment companies and other importers entitled to exemption (NGOs, 
foreign missions, etc). No later than 
1 January 2005 
Technical training and preparation of departmental valuation technical manuals Launching of Post Clearance Audit program   
Launching of automated customs processing system project. No later than 
1 January 2006 
Transaction valuation to apply to: 
 
4.  imports, by selected low risk importers and sectors, of low value goods subject to 
relatively low rates of duty and representing limited revenue risk. 
5.  imports of identical or similar goods by other importers No later than 
1 January 2007 
Transaction valuation to apply to:  
6. remaining imports of low value goods subject to relatively low rates of duty. No later than 
1 January 2008 WT/ACC/SPEC/KHM/4/Rev.3 
Page 26  
 
 Action Deadline 
Transaction valuation to apply to: 
 7. all imports, including highly taxed and sensitive goods No later than 
1 January 2009 
Full implementation of the Agreement on the Implementation of Article VII of the GATT 
1994 No later than 
1 January 2009 
 
93. The representative of Cambodia stated that legisl ation on the valuation of imports for customs 
and taxation purposes conforming to the requirement s of the Agreement on Customs Valuation would 
be enacted by 1 July 2004.  Cambodia would progressively implement the Agreement on Customs Valuation in accordance with the action plan in Table 7, and with  the understanding that during this 
period the scope of implementation of other aspects of  the Agreement, as described in paragraphs 89, 
90 and 91 would be applied by Cambodia.  Full im plementation will start from 1 January 2009.  The 
Working Party took note of this commitment. 
Rules of origin
 
94. Noting initial statements by the representative of Cambodia that Cambodia had not yet 
established regulations on rules of origin, but intende d to introduce preferential rules of origin as 
required by its membership in ASEAN, a Member sought a commitment that upon accession 
Cambodia would apply its laws and regulations on rules of origin in conformity with the provisions of 
the WTO Agreement on Rules of Origin.  This Me mber also sought confirmation that Cambodia’s 
laws would incorporate the requirements of Article 2(h) and Annex II, paragr aph 3(d), i.e., that for 
non-preferential and preferential rules of origin, respectively, the customs authority would provide 
upon the request of an exporter, importer or any pers on with a justifiable cause an assessment of the 
origin of the import and outline the terms under whic h it would be provided, and that any request for 
such an assessment would be accepted even befo re trade in the goods concerned began. 
95. The representative of Cambodia said that, for non- preferential trade, importers were required 
to indicate a product's origin in the import declara tion.  The requirement was applied for statistical 
purposes only.  He added that Cambodia would ta ke into account the provisions of the WTO 
Agreement on Rules of Origin when developing the legislation in this area.  Provisions for the 
administration of rules of origin would be include d in the new Law on Customs, which he expected 
Cambodia to implement during 2004.  The Minist ry of Commerce was r esponsible for issuing 
certificates of origin.   
96. The representative of Cambodia confirmed that  his Government intended to comply fully 
with the provisions of the WTO Agreement on Rules of  Origin in the application of preferential and  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 27 
 
 
 non-preferential rules of origin and would be able to do so after enactment of the new Customs Law 
and its implementing regula tions, no later than 1 January 2005.  In particular, the requirements of 
Article 2(h) and Annex II para. 3(d) of the Agre ement, which require provision, upon request, of an 
assessment of the origin of the import and outline the terms under which it will be provided, would be 
established in Cambodia’s Law on Customs from the date of its promulgation, or if necessary, by government decree, no later than 1 January 2004.  Th e Working Party took note of this commitment. 
Other customs formalities
 
97. The representative of Cambodia confirmed that  Cambodia did not require authentication of 
import documentation by consular offi cials or other institutions in th e country of export.  He added 
that the Customs and Excise Department was re viewing all customs clearance procedures and 
processes with a view to simplification and moderniz ation, and the application of risk management 
techniques.  Sub-Decree No. 64, issued in mid-2001, contained measures to rationalise the presence of 
government agencies at border checkpoints.  The Customs and Excise Department and 
CAMCONTROL (Ministry of Commerce) were lead ag encies in the clearance process, while other 
governmental agencies participated  in joint committees with clear mandates and responsibilities at all 
border checkpoints.  He expected automation of th e customs clearance process to result in further 
efficiency gains, and the new Law on Customs would provide the legislative basis for this initiative. 
98. Concerning efforts to combat smuggling – an i ssue raised by several Members as competition 
from smuggled goods was impeding regular market acce ss – the representative of Cambodia said that 
Government Order No. 02 issued by the Council of Ministers on 19 December 2001 had launched a 
major anti-smuggling initiative.  The Government Or der directed the military, the police and local 
authorities to co-operate with and assist the Customs and Excise Department in anti-smuggling 
operations.  An Inter-Ministerial Commission had been set up under the direction of the Minister of Economy and Finance to plan, co-ordinate, and to mon itor this initiative.  At the same time, steps had 
been taken to strengthen the Customs and Excise Depa rtment and to improve its level of integrity.  
The anti-smuggling initiative provided generous financ ial rewards to customs officials participating in 
successful anti-smuggling operations.  Cambodia w as also seeking technical assistance to equip 
enforcement teams with appr opriate tools and facilities. 
99. The representative of Cambodia confirmed that in order to address concerns about smuggling 
and other customs administration issues brought to its  attention, his Government was in the process of 
establishing a dispute settlement mechanism within the Cambodian Customs Se rvice to accept and act 
upon complaints about customs practices from tr aders and governments.  This mechanism was WT/ACC/SPEC/KHM/4/Rev.3 
Page 28  
 
 authorized in the new Customs Law and would be established prior to 1 January 2005.  The Working 
Party took note of this commitment.   
Preshipment inspection
 
100. The representative of Cambodia said that his Government had signed a contract with a 
preshipment inspection firm in 1995.  A new contract  had entered into force in October 2000.  The 
contract, valid for two years plus a one-year extens ion, would be in effect until October 2003.  The 
regime was regulated in acco rdance with Prakas No. 599 SHV.PRK of 31 August 2000 on "the 
Implementation of Pre-shipment Inspection Services" .  The current contract emphasized the provision 
of training and technical assistance to the Custom s and Excise Department to build expertise, 
technical skills and know-how and thereby allowing preshipment inspection to be phased out during a 
period of maximum three years.   
101. The present preshipment inspection contract app lied to consignments valued at US$4,000 or 
more (FOB).  Goods worth less than US$4,000 were  valued by the Cambodian Customs and Excise 
Department (some remote customs check points were  authorized to make valuation decisions for 
imports up to US$1,200).  Exempt from preshipment inspection were precious stones and precious 
metals; objects of art;  explosives and pyrotechnic pr oducts;  ammunition, weapons and implements of 
war;  live animals;  current newspapers and periodica ls;  household and personal effects;  parcel post 
or commercial samples;  gifts from foreign governme nts or international orga nizations to foundations, 
charities and recognized humanitarian organizations;  gifts and supplies to diplomatic and consular 
missions and to agencies related to the United Nati ons Organization imported for their own needs;  
grants in kind;  goods imported for government  use under government order;  scrap metals;  
cigarettes;  and temporarily admitted goods (inward processing for export).   
102. The preshipment inspection firm verified the in formation to be used by Customs such as 
quantity, quality, value, tariff classification and duti es and taxes payable.  Valuations would be based 
on the principle of Fair Market Price until the entry in to force of the new Law on Customs.  From then 
on, the preshipment inspection firm would provi de valuation opinions based upon procedures 
consistent with WTO requirements.  The fee for preshipment inspection amounted to 0.80 per cent of 
the FOB value of the inspected goods, except for bulk petroleum products (US$0.30 per metric ton).  
Importers failing to secure preshipment inspection,  and thus necessitating goods to be inspected by 
customs officials at the border checking point, incurre d a penalty equal to 7 per cent of the CIF value 
of the imported goods.  A Dispute Settlement Wo rking Group had been established to resolve 
promptly claims or disputes arising from the impl ementation of preshipment inspection.  He noted 
that while the Dispute Settlement Working Group ha d been in operation since early 2001, importers  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 29 
 
 
 had yet to bring formal cases to it for resolution.  Importers tended to raise their concerns with either 
the Customs and Excise Department or the preship ment inspection company who would then bring 
the matter to the Group.  Steps would be taken to en courage importers to make  formal representations 
to the Working Group.  He added that Article 24 of the draft Law on Customs provided for appeals 
against customs decisions, first to the Customs a nd Excise Department, next to a Customs Tariff 
Committee, and finally to the court.  The Comm ittee, which had been established specifically to 
resolve cases where importers were not in agreemen t with the findings of the preshipment inspection 
firm regarding the tariff classification of goods or valuations, was fully operational.  Under the new 
Law on Customs, the Customs Tariff Committee woul d have a mandate to hear appeals against any 
decision by Customs.   
103. Some Members considered the 0.8 per cent ad valorem  charge for preshipment inspection a 
violation of Article VIII of the GATT as the fee w as not related to the approximate cost of the 
services rendered.  The representative of Cam bodia replied that upon expiration of the present 
contract, a new or modified contract on preshipment inspection would stipulate compliance with GATT Article VIII by requiring the preshipment in spection fee to be commensurate with the service 
rendered and not the value of the goods inspect ed.  A full Ministerial Cabinet meeting had 
reconfirmed a decision to this effect on 20 December 2002.   
104. In addition, a Member pointed out that the 7 per cent penalty imposed on non-inspected goods 
would be in contravention of GATT Article VIII pa ragraph 3.  The representative of Cambodia held 
the view that Article VIII of the GATT 1994 dealt only with "penalties for minor breaches of customs 
regulations or procedural requirements", while failure to comply with mandatory preshipment 
inspection would constitute a substantial breach of the legal requirement laid down in the Prakas of 
the Ministry of Economy and Finance on preshipment  inspection of imported products.  He stressed 
that penalties discouraged duty evasion, and were necessary to protect government revenue and the 
competitive position of compliant importers.  No twithstanding this explanation, one Member 
maintained that such a penalty was disproportiona te, constituted a non-tariff barrier to importation, 
and should be amended to be made less onerous and to meet the requirements of GATT Articles VIII and XI. 
105. The representative of Cambodia confirmed that from the date of accession his Government 
would take full responsibility to ensure that the ope rations of the preshipment inspection companies, if 
retained by Cambodia meet the requirements of th e WTO Agreements, including the establishment of 
charges and fees consistent with Article VIII of  the GATT 1994, due process and transparency 
requirements of the WTO Agreements, in particul ar Article X of the GATT 1994, and the provisions WT/ACC/SPEC/KHM/4/Rev.3 
Page 30  
 
 of the Agreement on the Implementation of Artic le VII of the GATT 1994 and the Agreement on 
Preshipment Inspection.  He further confirmed that Cambodia’s pre-shipment inspection regime 
would be temporary and would only operate until such time as the Customs and Excise Department 
was able to carry out the functions presently perform ed by pre-shipment inspection service providers.  
The Working Party took note  of these commitments.   
Anti-dumping, countervailing duties, safeguard regimes
 
106. The representative of Cambodia said that Cam bodia had not yet developed any trade remedy 
legislation.  According to Cambodia's legisla tion agenda, the law on anti-dumping and countervailing 
measures and the law on safeguard measures were no t expected to be approved until the second half 
of 2004.  He added that Cambodia would apply safeguard, antidumping or countervailing measures 
consistent with the WTO Agreements, including thei r procedural aspects, as a member of the WTO. 
107. Appreciating these assurances, some Member s requested that Cambodia would make a 
commitment not to apply antidumping, counter vailing or safeguard measures without first 
implementing appropriate laws and notifying to the WTO legislation covering such measures 
consistent with WTO Agreements on the Implementa tion of Article VI of the General Agreement on 
Tariffs and Trade 1994, on Subsidies and Counter vailing Measures, and on Safeguards.  These 
Members invited Cambodia to submit draft legislation, if available, to the Working Party for review.   
108. The representative of Cambodia confirmed that  Cambodia would not apply any anti-dumping, 
countervailing or safeguard measure until it had no tified and implemented appropriate laws and 
regulations in conformity with the provisions of the WTO Agreements on the Implementation of 
Article VI, on Subsidies and Counter vailing Measures, and on Safeguards.   In the elaboration of any 
legislation concerning such anti-dumping, countervailing and safeguard measures Cambodia would ensure their full conformity with the relevant WTO provisions, including Articles VI and XIX of the GATT 1994 and the Agreements on the Implementati on of Article VI, the Agreement on Subsidies 
and Countervailing Measures and the Agreement on Safeguards.  After such legislation was 
implemented, Cambodia would also only apply any anti-dumping duties, countervailing duties and 
safeguard measures in full conformity with the relevant WTO provisions.  The Working Party took 
note of these commitments.  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 31 
 
 
 2. Export regulation  
Customs tariffs, fees and charges for services rende red, application of internal taxes to exports  
109. The representative of Cambodia said that  Cambodia levied export taxes on certain 
unprocessed raw materials and products to encourage local processing, encourage exports of finished 
products and to protect human health.  The products s ubject to export taxes are enumerated in Table 8.  
Responding to requests from some Members that Cambodia abolish all export duties upon accession, 
the representative of Cambodia said that export duties were - to his knowledge - permitted under 
WTO rules, subject to the disciplines of Article  I of the GATT.  Cambodia's export duties were 
applied on an MFN basis and hence its ASEAN partne rs were not exempt from these taxes.  Export 
taxes had accounted for approximately 2 per cent of  the customs revenue collected by the Customs 
and Excise Department in 2000.   
110. A Member noted that Article XXIV of the GATT 1994 stipulated that duties between FTA 
partners should be eliminated for both imports and exports.  Under these circumstances, Cambodia 
should indicate the reason for the exemption and ho w Cambodia intended to bring this measure into 
conformity with this WTO provision.  The representative of Cambodia noted that the ASEAN Free 
Trade Area (AFTA) had been notified to the WTO under the Enabling Clause.   
111. The representative of Cambodia confirmed that th e registration requirements for exports were 
the same as for imports, and that the 15,000 Ri els fee applied to each import/export declaration 
covered the cost of printing of the customs declara tion form and the time spent by customs officers in 
processing the declaration.  Preshipment inspec tion of exported products was effected by 
CAMCONTROL, a body under the Ministry of Comme rce.  CAMCONTROL inspected all exports 
without exception. 
Export restrictions  
112. Some Members noted that Cambodia maintained  export restrictions on several products.  
Cambodia was reminded that a WTO Member coul d only apply export restrictions under tightly 
defined conditions, and it was not evident that Cambodia's restrictions met these requirements.  
Specifically, the export licensing restrictions on rice and logs would appear to violate Article XI of the 
GATT 1994, as these seemed to be applied for economi c rather than conservation reasons.  Cambodia 
was asked to explain the parallel restrictions a pplied to domestic production, and outline how it 
intended to replace the current measures with WTO-consistent instruments.   WT/ACC/SPEC/KHM/4/Rev.3 
Page 32  
 
 113. The representative of Cambodia replied that Cambodia generally did not restrict exports, 
except for rice;  round logs, unprocessed timber and fo restry products;  antiques more than 100 years 
old;  narcotic drugs and poisons ;  weapons, explosives and ammunition;  and vehicles and machinery 
for military purposes (see Table 9).  He added that the restrictions on rice exports had been lifted on 
26 July 2001 pursuant to Prakas-Announcement No. 2290  MoC/M2001 of the Ministry of Commerce.  
However, his Government would maintain the right to  reintroduce restrictive me asures in the future if 
necessary to prevent or relieve critical shortages of foodstuffs, as provided for in Article XI:2(a) of the 
GATT 1994.   
114. As for the export restrictions on forestry  products, his Government had issued a 
Governmental Prakas on Management Measures to  Eliminate the Forestry Anarchy No. 01 PROK on 
25 January 1999 and a Sub-Decree on Forestry C oncession Management No. 05 on 7 February 2000.  
Using the authority provided by the Sub-D ecree on Forestry Concession Management, his 
Government had suspended all cutti ng of logs by forestry concession companies.  The Government 
would not authorize the resumption of cutting until these companies had submitted Sustainable Forestry Management Plans (SFMP) and Environmental and Social Impact Assessments (ESIA). 
These plans and assessments would be evaluated by th e Department of Forestry and Wildlife of the 
Ministry of Agriculture, by the public - in par ticular the local communities affected by forest 
management - and international experts.  The ev aluation of the SFDPs and the ESIAs was presently 
underway.  His Government had granted no aut horization for forestry exploitation since 
1 January 2002.  Exportation of round and sawn lo gs was prohibited, and Government Decision No. 
17 of 29 April 1997 had established a list of wood products authorized for exportation and detailed 
requirements, including an obligation for the exporte r to obtain a special concession to exploit forest 
resources from the Ministry of Agriculture, access to the export quota established by the Government, 
as well as a non-automatic export licence issued by th e Ministry of Commerce.  The Decision also 
identified specific border crossing points through wh ich wood products could be legally exported.  In 
his view, the export licensing of wood products was a pplied in conjunction with parallel restrictions 
on domestic production, aimed at preserving exha ustible natural resources as foreseen under 
Article XX(g) of the GATT 1994.   
115. The representative of Cambodia stated that, from the date of accession, Cambodia would 
ensure that it applied its laws and regulations governing export measu res and would act in conformity 
with the relevant provisions of the WTO, incl uding Articles I and XI of the GATT 1994 and the 
Agreement on Subsidies and Countervailing Measures.  The Working Party took note of this commitment.    WT/ACC/SPEC/KHM/4/Rev.3 
 Page 33 
 
 
 Export subsidies  
116. The representative of Cambodia said that Cambodia had not yet identified policies or 
measures relating to export financ ing or export support.  On 28 November 1997, the Ministry of 
Commerce had issued Declaration No. 343 on the organization and functioning of its Export Promotion Division, pursuant to Government sub-decree No. 54 on the Organization and Functioning of the Ministry of Commerce of 22 September 1997.  The Division was expected to engage in general 
promotion activities such as assisting the private sect or in collecting information on markets overseas, 
identify potential export opportunities, and participat e in organizing trade fairs.  As for export 
incentives, he noted that Article 14 of the Law on Investment of 4 August 1994 stipulated 100 per cent import duty exemption on construction materials, means of production, equipment, 
intermediate goods, raw materials and spare parts used by an "export-oriented project with a 
minimum of 80 per cent of the production set apart fo r exports".  As a basic principle, all approved 
projects were eligible for these duty exemptions. 
117. Several Members noted that incentives acco rded under the Law on Investment were 
contingent upon export performance.  Article  3 of the WTO Agreement on Subsidies and 
Countervailing Measures prohibited the use of such subsidies, and these Memb ers accordingly asked 
Cambodia to indicate how it intended to eliminate pr ohibited export subsidies from its trade regime.  
In their view, any request for a transition for Cambodia should involve a detailed commitment to 
eliminate WTO-inconsistent practices.  Cam bodia was reminded that, although LDCs might be 
entitled to retain such subsidies, the measures could still be actionable under the Agreement on 
Subsidies and Countervailing Measures, which w ould be a detriment to the predictability and 
transparency sought by investors and buyers. 
118. The representative of Cambodia considered th e import duty exemption for export-oriented 
projects analogous to the exemption referred to in Ar ticle 1 (note 1) and para graph (h) of Annex I of 
the Agreement on Subsidies and Countervailing Measu res.  He acknowledged that a duty drawback 
scheme would be a better way to address this issue,  but Cambodia lacked the administrative resources 
to implement such a scheme properly at present.  In  any case, he considered least-developed countries 
exempt from the provisions of Article 3.1(a) by virt ue of Article 27.2 of the Agreement on Subsidies 
and Countervailing Measures.   
119. Some Members considered the existing system of remission of import fees and waiver of duty 
for certain goods used by certain investors to be hi ghly complex, lacking in transparency and prone to 
abuse, and therefore encouraged Cambodia to impl ement a duty drawback scheme consistent with the 
Agreement on Subsidies and Countervailing Measures.   Pending the implementation of a functioning WT/ACC/SPEC/KHM/4/Rev.3 
Page 34  
 
 duty drawback programme limiting rebates to the amount of tariff and tax incorporated in the 
exported product, the current programmes would n eed to be notified as subsidies as they did not 
appear to qualify as valid duty drawback schemes.   
120. The representative of Cambodia confirmed th at any subsidy programmes provided by his 
Government after accession would be administered  in conformity with the Agreement on Subsidies 
and Countervailing Measures, including Article 27, and that all necessary information on Cambodia’s 
export subsidies and other notifiable programmes would be notified to the Committee on Subsidies 
and Countervailing Measures according to Article 25 of the Agreement upon entry into force of Cambodia’s Protocol of Accession.  He also conf irmed that Cambodia would either eliminate the 
existing system of remission of import fees and wa iver of duty for certain goods used by certain 
investors or establish a functioning duty drawback  system consistent with WTO provisions, through 
amendment of the Law on Investment, as necessary,  by the end of 2013.  The Working Party took 
note of these commitments. 
3. Internal policies affecting foreign trade in goods  
Industrial policy, including subsidies
 
121. The representative of Cambodia said that the ma in objective of Cambodia's industrial policy 
was to stimulate economic development by en hancing access to international markets and 
strengthening the industrial base.  Efforts focused  on building up light industr ies and developing agro-
manufacturing and food processing enterprises to sust ain the agricultural sector.  Measures had been 
taken to improve infrastructure for transportation and communication, encourage private and foreign 
direct investment through the adoption of an appr opriate legal framework and the privatization of 
State-owned enterprises, and to promote the developmen t of industrial zones.  Particular attention was 
also given to the training of industry workers.  The establishment of a Petroleum Training Institute 
and of a Training Institute for Mines and Geology w as under consideration.  The Ministry responsible 
for the development and implementation of Cambodia' s industrial policy was the Ministry of Industry, 
Mines and Energy.  He confirmed that Cambodia did not grant any subsidies within the framework of 
its industrial policy.   
122. The representative of Cambodia stated that a ny subsidy programmes would be administered 
in line with the Agreement on Subsidies and Count ervailing Measures and that any such programmes 
would be notified to the Committee on Subsidies and Countervailing Measures upon Cambodia’s accession to the WTO.  The Working Party took note of this commitment.    WT/ACC/SPEC/KHM/4/Rev.3 
 Page 35 
 
 
 Technical barriers to trade, sanitary and phytosanitary measures  
(a) Standards and certification  
123. The representative of Cambodia said that Cambodi a's standardization syst em was at an early 
stage of development.  He informed the Wo rking Party that Cambodia was seeking technical 
assistance to develop its system.  A completed checklist of TBT Requirements and Implementation by the Kingdom of Cambodia was provided in document WT/ACC/KHM/8.  The current system was 
largely voluntary, but mandatory standards were a pplied to some products when deemed necessary to 
protect national security, prevent deceptive practices or to preserve human, animal, and plant life or health.   
124. Some Members reminded Cambodia that the Agr eement on Technical Barriers to Trade (TBT 
Agreement) did not oblige Cambodia to establish st andards, technical regulations or conformity 
assessment procedures.  However, the provisions of  the Agreement applied when such measures were 
being developed and applied (enforced).  The Agreement established fundamental rules and 
procedures regarding the development, adoption, an d application of voluntary standards, technical 
regulations, and the procedures used to determine whether a particular product met such standards 
(conformity assessment).  Accordingly, it was impe rative for governments to establish a coordinated 
approach to the development, adoption and appli cation of standards, technical regulations and 
conformity assessment procedures to ensure that a ll ministries, agencies, and private bodies involved 
in these activities be aware of the obligations and abide by them on an ongoing basis.  Issues of 
particular interest to Members included the use of  international standards, recommendations or guides 
in the elaboration of standards, technical regulations  or certification in Cambodia;  work to harmonize 
national standards with international standards;  mechanisms for publication and dissemination of 
draft legislation and standards for public comment prio r to their entry into force;  the establishment of 
a TBT Inquiry Point;  the inspection process fo r imported versus domestically-produced goods;  
recognition of equivalence of technical regulati ons and conformity assessment procedures of other 
countries, and recognition of c onformity assessment procedures carried out by appropriately 
accredited testing laboratories in the country of manufacture;  and Cambodia's participation in multilateral or bilateral standards-related agr eements or mutual recognition agreements or 
arrangements.   
125. The representative of Cambodia replied that  the Standards Office in the Technical 
Department of the Ministry of Industry, Mines and Energy was responsible for current work related to 
standardization and certification.  Sub-D ecree on Industrial Standards No. 42/ANK/BK of 
15 May 2001 provided the basic rules and pro cedures for adopting new standards, technical WT/ACC/SPEC/KHM/4/Rev.3 
Page 36  
 
 regulations and conformity assessment procedures.  He expected a Sub-Decree on Metrology to be 
adopted during 2003.  A Law on Industrial Standard s of Cambodia was in preparation and slated for 
promulgation in the first half of 2004.  The new Law would be complemented by a Sub-Decree and 
implementing regulations.  This le gislation had been provided to the Working Party for review.   
126. The new Law foresaw the creation of a Depart ment of Industrial Standards of Cambodia 
(ISC) within the Ministry of Industry, Mines and Energy.  He confirmed that the ISC had been 
established in 2002 through sub-Decree XII of the Council of Ministers.  The ISC would serve as 
Cambodia's TBT Inquiry Point, responsible for identifying and providing notifications to the WTO Secretariat under the TBT Agreement.  The ISC would publish a regular Bulletin or Gazette which would carry notices of proposed technical regulations and conformity assessment procedures.  The period for public comment on draft standards woul d be extended to 60 days, against the 30 days 
(amended standards) and 45 days (new standards) speci fied in existing legislation.  A draft Law to this 
effect was in preparation.   
127. Cambodia had been a member of the Interna tional Organization for Standardization (ISO) 
since 1 January 1995 and had ratified the ASEA N Framework Agreement on Mutual Recognition 
Arrangements.  Imported goods were subject to th e same inspection process as domestically-produced 
goods, and Cambodia would extend any Conformity Assessment Agreements, in particular those 
foreseen under the ASEAN, to all Members of th e WTO.  Cambodia recognized certificates from 
third countries' certification bodies provided that these bodies had received formal accreditation from 
international or regional accreditation bodies, or were signatories to a mutual recognition 
arrangement.  In the case of pharmaceutical produc ts, laboratory testing in Cambodia was required 
prior to registration to check the conformity of the samples.   
128. Completed tasks, planned activities and related assistance needed during the period 1999-
2006 was detailed in Cambodia's Action Plan fo r the Implementation of the TBT Agreement, 
circulated in document WT/ACC/KHM/14, and subsequently revised in document 
WT/ACC/KHM/14/Rev.1.  The Action Plan is summarized in Table 10.  Having reviewed Cambodia's action plan, some Members questioned Cam bodia's need for a two-y ear period to readjust 
technical regulations, standards, etc. as good regul atory practice, outlined in Article 2.3 of the 
Agreement on Technical Barriers to Trade, requ ired the appropriateness and effectiveness of 
particular standards and technical regulations to be reviewed on an ongoing basis.  Cambodia should 
take immediate steps to fulfil the transparency  requirements of the Agreement. Cambodia was 
encouraged to notify WTO Members of proposed regula tions prior to adoption, and carefully consider 
Members' technical comments on proposed regulati ons before finalizing them.  Noting Cambodia's  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 37 
 
 
 requests for technical assistance, some Member s stressed that Cambodia should not make 
implementation of the TBT Agreement contingent on  the provision of future technical assistance.   
129. The Government of Cambodia requested that the Working Party grant a transitional period 
from the date of its accession until 1 January 20 07 for implementation of the WTO Agreement on 
Technical Barriers to Trade, to allow Cambodia to  obtain and utilize technical assistance to fully 
implement the obligations of the Agreement.  Duri ng this period, existing me asures would be applied 
on a non-discriminatory basis, i.e. providing for natio nal treatment and MFN treatment to all imports.  
Measures in place already consistent with the provi sions of the Agreement on Technical Barriers to 
Trade would not be subject to transitions, and Camb odia would ensure that any changes made in its 
laws, regulations and practice during the transiti on period would not result in a lesser degree of 
consistency with the provisions of the Agreement than existed on the date of accession.  Standards, 
technical regulations, and conformity assessment procedures adopted during this period would be 
developed in conformity with the provisions of th e Agreement.  Cambodia would fully participate in 
the work of the Committee on Technical Barriers to Trade.  He added that Cambodia would seek out 
all available technical assistance to ensure that its capacity to fully implement the Agreement upon 
expiration of the transition period is assured.   
130. In response to requests from delegations for mo re specificity, the representative of Cambodia 
presented an Action Plan setting out details of the step s that still remained to be taken in order to 
achieve this objective and a timetable for each step (Table 10).   WT/ACC/SPEC/KHM/4/Rev.3 
Page 38  
 
 Table 10: Action plan for implementation of the Agreement on Technical Barriers to Trade
 
 
Action Deadline 
Adoption of Sub-Decree on Industrial Standards NO. 42/ANK/BK  
 
Adoption of Sub-Decree on Metrology  
 Implementation of Revised Notice on Registration of Industrial Products 1999-2002 
Identification of the Department of Industrial Standards of Cambodia (ISC) as the 
authority responsible for notifications and publications required by the TBT 
Agreement.  
Establishment of the TBT Enquiry Point in ISC: 
  Department of Industrial Standards of Cambodia (ISC) 
 Ministry of Industry, Mines and Energy 
 #45, Norodom Blvd. Phnom Penh,  Cambodia. 
 Fax: 855-23-216086 
 E-mail: discinfo@camnet.com.kh  
Establishment of TBT/Standards Library in ISC 
 Installation, testing, and calibration of equipment in ISC laboratories 
 
Capacity building for key standards personnel in the field of standardization, management, methods and procedures fo r sampling and inspection, auditing, 
inspection and surveillance, and for aud itors, assessors, inspectors, and staff 
responsible for testing and calibration an d for issuing certificates and licenses. 2003 
WP review of legisl ation Prior to accession 
Submission of Statement on Implementation to WTO (per G/TBT/1)  Upon accession 
Enactment of Law on Industrial Standa rds and adoption of the Sub-Decree and 
Regulations for its implementation  
Compliance with the Code of Good Practice 
 Development Technical Regulations and Conformity Assessment Procedures for 
Implementation of TBT Agreement (per list in WT/ACC/KHM/14/Rev.1) No later than  
1 July 2004 
Publication of a periodic Standards Bulletin or Gazette by the ISC covering activities relating to technical regulations, standards and conformity assessment procedures. No later than  
1 January 2005 
Training of standards staff on international trade and TBT implementation 
 
Review and adjustment of technical regulations and procedures in accordance with new scientific discoveries and approaches. 2005-2006 
Full implementation of the WTO Agreement on Technical Barriers to Trade No later than  
1 January 2007 
 
131. The representative of Cambodia stated that  Cambodia would progressively implement the 
Agreement on Technical Barriers to Trade in accordan ce with the action plan in Table 10 and with the 
understanding that during this period the scope of implementation of other aspects of the Agreement, 
as described in paragraph [129] would be applied by Cambodia.  Full implementation will start from  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 39 
 
 
 1 January 2007 without recourse to any further tran sitional period.  The Working Party took note of 
this commitment.   
(b) Sanitary and phytosanitary measures  
132. At the outset, the representative of Cambodia sai d that Cambodia's sanitary and phytosanitary 
measures were applied and regulated on the basis of the Law on the Management of Quality and 
Safety of Products and Services of 21 June 2000, the Sub-Decree on Sanitary Inspection of Animal 
and Animal Products of 29 July 1988, the Sub-D ecree on Plant Quarantine of 8 October 1983, and the 
Sub-Decree on Standards and Management of Agri cultural Materials of 28 October 1998.  Further 
work to ensure compliance with the Agreement on the Application of Sanitary and Phytosanitary 
Measures (SPS Agreement) involved revision of the 1983 and 1988 Sub-Decrees as well as the 
preparation of new sub-decr ees and regulations related inter alia  to food hygiene, labelling and safety 
requirements, detailed in the completed SPS Checklist circulated in document WT/ACC/KHM/9 and 
the Action Plan for the Implementation of the SPS Agreement, circulated in document 
WT/ACC/KHM/15, and subsequently revised in document WT/ACC/KHM/15/Rev.1.   
133. Among the actions taken during 2001 and 2002, he noted that Cambodia had established a 
National Codex Committee and technical working groups , which were meeting on a regular basis, and 
Codex Units had been set up in each Ministry con cerned to provide effective inputs and proactive 
participation in Codex work;  the chemical and microbiological food analysis laboratory at 
CAMCONTROL had been strengthened;  a Plant an d Animal Quarantine Station had been established 
and programmes had been designed in the areas of plant pest and animal disease surveillance and 
control and pest and disease control;  officials had received training in risk analysis;  and Cambodia 
had implemented specific training programmes in the areas of plant quarantine, animal quarantine, 
laboratory diagnostic and product test ing, and plant and animal quarantine.  A first draft of a Sub-
Decree on Food Hygiene, including storage requirements and microbiological requirements had also 
been completed.   
134. He added that the National Codex Committee at the Ministry of Commerce would serve as 
Cambodia's SPS Enquiry Point.  Assuming that technical assistance would be provided, he expected the enquiry point to become operational in 2003.  The basic transparency provisions of the SPS 
Agreement had been incorporated in a Sub-Decr ee on Plant Quarantine and Animal Quarantine, 
stipulating publication of proposed measures at an early stage and a procedur e to provide information 
to WTO Members, thus allowing a reasonable period of time for comment by WTO Members and the public, and a process for taking account of the comme nts received without discrimination.  The Sub-
Decree on Plant Quarantine, and the Sub-Decree on Sanitary Inspections of Animal and Animal WT/ACC/SPEC/KHM/4/Rev.3 
Page 40  
 
 Products had been adopted by the Council of Ministers on 14 February 2003.  The framework for 
adopting the standards, guidelines and recommendati ons developed by the re levant international 
organizations (the Codex Alimentarius Commission , the International Office of Epizootics and 
international or regional organiza tions operating within the framework of the International Plant 
Protection Convention) would be incorporated in  the Law on Industrial Standards of Cambodia, 
planned for promulgation in the first half of 2 003.  Other legislation in preparation during 2003 
included draft sub-Decrees on Food Safety Standard s on Additives (sweeteners, colours, flavours, 
preservatives and antioxidants);  Food Inspectio n Administration;  Food Safety Standards on 
Environmental Contaminants;  Food Safety Standard s on Agricultural Chemicals (pesticide residues);  
draft regulations on safety requirements for fresh fru it and processed fruit;  draft regulations on safety 
requirements for cereals pulses and legumes;  draft guidelines on assurance of seafood quality;  and 
draft registration procedures and implementati on of registration for cosmetic products.   
135. Noting a temporary ban on the importation of meat, meat products and associated dairy 
products from certain EU countries, a Member was concerned that customs officials in Cambodia 
appeared to interpret the ban to include other c ountries, and asked how Cambodia intended to ensure 
non-discriminatory application of its SPS regime. 
136. The representative of Cambodia replied that a temporary ban had been introduced to prevent 
the spread of diseases potentially harmful to human and animal health.  The ban had been introduced 
in the light of information received from the Codex Alimentarius on the potential risk of BSE in meat, 
meat products and dairy pr oducts originating in certain EU count ries.  The ban had been initiated in 
March 2001 under Government Prakas No. 089.  The ban had subsequently been terminated in 
September 2001.   
137. The representative of Cambodia said that achievi ng full compliance with the requirements of 
the SPS Agreement was a complex process, and Cambodia was accordingly seeking a transition 
period during which the requirements would be impl emented gradually in accordance with the Action 
Plan summarized in Table 11.  He stressed that  Cambodia's pace in implementing the SPS Agreement 
would depend on the assistance made available by WTO Members and relevant international 
organizations for Cambodia to develop new regula tions in conformity with WTO provisions and 
ensure their effective implementation, in particular through training.   
138. Some Members stated that they considered  implementation of the SPS Agreement a key 
element of Cambodia's accession.  Having review ed Cambodia's Action Plan, these Members were 
reluctant to grant a five-year transition period  without specific guidelines on implementation or 
sufficient detail to justify these transitional arrange ments.  It was noted that Cambodia should give  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 41 
 
 
 priority to the establishment of an enquiry point, any SPS measures taken by Cambodia should be 
notified to the WTO, and Cambodia should be prep ared to consult with WTO Members upon request 
if measures taken would affect their exports ne gatively.  The need for a two-year period for 
"readjusting technical regulations, standards, etc. " was questioned.  Cambodia was encouraged to 
consider adoption of international standards where such standards would meet Cambodia's needs and, 
where international standards would not be deem ed appropriate, Cambodia should consider drawing 
upon WTO consistent standard setti ng work of other governments.   
139. In reply, the representative of Cambodia re ferred to the revised Action Plan for the 
Implementation of the SPS Agreement, found in  document WT/ACC/KHM/15/Rev.1, which in his 
view contained very specific guidelines and details  regarding implementation.  In his view, full 
implementation of the SPS Agreement could be ach ieved by 2007/2008.  Cambodia would draw upon 
international standards and the work of other gove rnments as appropriate.  In this connection, he 
noted that the National Assembly and Senate had ratified Protocol 8 on Sanitary and Phytosanitary 
measures of the ASEAN Framework Agreement on the facilitation of goods in transit.   
140. Members suggested that, based on the information provided on Cambodia’s progress to date 
and plans for further progress found in document WT/ACC/KHM/15/Rev.1, Cambodia should be able 
to complete formal implementation of legal aut hority, procedures, and the basic infrastructure for 
applying SPS measures to imports in a WTO-consis tent fashion prior to 1 January 2004 and be 
prepared to apply fully the provisions of the Agreement by 1 January 2006, and sought Cambodia’s 
commitment to a timetable of implementation on that basis. 
141. The representative of Cambodia requested that the Working Party grant a transitional period 
from the date of its accession until 1 January 20 08 for implementation of the WTO Agreement on 
Sanitary and Phytosanitary Measures, to allow Camb odia to obtain and utilize technical assistance to 
fully implement the obligations of the Agreement.   During this period, existing measures would be 
applied on a non-discriminatory basis, i.e., providing  for national treatment and MFN treatment to all 
imports.  Measures in place already consistent with  the provisions of the Agreement on Sanitary and 
Phytosanitary Measures would not be subject to transitions, and Cambodia would ensure that any 
changes made in its laws, regulations and practi ce during the transition period would not result in a 
lesser degree of consistency with the provisions of the Agreement than existed on the date of 
accession.  Technical regulations and other measures adopted during this period would be developed 
in conformity with the provisions of the Agreement.   Priority would be given to the establishment of a 
functioning enquiry point and the notification of all of Cambodia’s SPS meas ures to the Committee.  
He added that Cambodia would seek out all available technical assistance to ensu re that its capacity to WT/ACC/SPEC/KHM/4/Rev.3 
Page 42  
 
 fully implement the SPS Agreement upon expiration of  the transition period is assured.  Cambodia 
would fully participate in the work of the Comm ittee on Sanitary and Phytosanitary Measures.  In 
response to requests from delegations for more sp ecificity, the representative of Cambodia presented 
an Action Plan setting out details of the steps that s till remained to be taken in order to achieve this 
objective and a timetable for each step (Table 11).  
Table 11:  Action plan for implementation of th e Agreement on the Application of Sanitary and 
Phytosanitary Measures  
 
Action Deadline 
Enactment of basic legal and operational framework for implementation of Articles 2-8 
of the SPS Agreement: 
 
- Sub-Decree on Sanitary Inspection of Animal and Animal Products of 29 July 
1988 (No.14AR.NOR.KRAR), as revised on 14 February 2003 
- Sub-Decree on Plant Quarantine of 8 October 1983 (No.98AR NOR KRO), as 
revised on 14 February 2003  
- Sub-Decree on Standards and Management of Agricultural Materials of 
28 October 1998 (No.69 AR NOR KRA/BARKAR) 
- Law on the Management of Quality and Safety of Products and Services of 
21 June 2000. 
- Sub-decree No. 5 dated 3 February 1998 on the establishment of the Inter-
ministerial Committee for coordinating the control of quality and safety of 
products and services. 
- Law on the Management of Quality and Safety of Products and Services 
(promulgated by Reach Kram No. NS/R KM/0600/001 dated 21 June 2000). 
- Sub-decree No. 28 dated 9 March 2001 on the establishment of the National 
Codex Committee (NCC) and its Secretariat. 
- Prakas No. 357/MOC dated 31 Decembe r 2001 on the establishment of the 
Technical Working Groups (TWG) for the National Codex Committee. Completed 
Enactment of further legal provisions for implementation of the SPS Agreement: 
program, e.g., Drafting a sub-decree on Food  Hygiene, including storage requirement 
and microbiological requirements, per WT/ACC/KHM/15/Rev.1. 
 
Establishment of the SPS Enquiry Point, training of personnel, and procurement of necessary equipment (Decision of the Council of Ministers --notification letter No. 
1093 dated 26 July 2002): 
  National Codex Committee 
 Cambodia Import-Export and Fraud Repression Department (CAMCONTROL)  
 Ministry of Commerce (acting as Secretariat)  Fax:  (855) 23-426 166 
 Email:  camcontrol@camnet.com.kh 
 Establishment of Codex Library 
 
Implementing specific technical training programs in SPS, per WT/ACC/SPEC/KHM/15/Rev.1 
 
Drafting of additional regulations and sub- decrees to implemen t the SPS Agreement 
and provide for necessary application of sanitary and phytosanitary measures, per 
WT/ACC/SPEC/KHM/15/Rev.1   
Proficiency testing for food:  microbiological and hygiene, and food chemical analysis 2003  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 43 
 
 
 Action Deadline 
toward MRA'S in the region.  
 Capacity building for key Camcontrol, MAFF and  MoH personnel on the 
implementation of the above regulations. 
WP review of legisl ation Prior to accession 
Drafting additional regulations on food safety and guidelines for food products 
certification (for exports), per WT/ACC/SPEC/KHM/15/Rev.1. 
 Capacity building for key Camcontrol, NCC, and TWGs personnel on the 
implementation of the above regulations. 
 Updating the Codex Library. 2004-2005 
Readjustment of technical re gulations, standards and pro cedures in accordance with 
new scientific discoveries and approaches.  
 Working toward accreditation of inspection bodies and testing laboratories. 
Capacity building for key Camcontrol, NCC, and TWGs personnel on the 
implementation of the above regulations.  
Updating the Codex Library. 2006-2007 
Full implementation of the WTO Agreement on Sanitary and Phytosanitary  Measures Not later than  
1 January 2008 
 
142. The representative of Cambodia confirmed that Cambodia would implement progressively the 
provisions of the WTO Agreement on Sanitary a nd Phytosanitary Measures within the timetable 
provided for in the Action Plan for Implementation in Table 11, and would ensure full implementation 
of the Agreement no later than 1 January 2008, [as stated in the Action Plan] [and with the 
understanding that during this period the scope of implementation of other aspects of the Agreement, 
as described in paragraph [141] would be applied by Cambodia.]   He further confirmed that 
Cambodia should consult with WTO Members upon request  if they deemed that  any measures applied 
during the transition period affected their trade ne gatively.  The Working Party took note of these 
commitments. 
Trade-Related Investment Measures (TRIMs)  
143. The representative of Cambodia said that Chapter V of the Law on Investment of 
4 August 1994 and Chapter 7 of Government Sub-Decree No. 88 ANKR.BK on the Implementation 
of the Law on Investment of 29 December 1997 cont ained certain trade-related provisions, including 
[incentives for export-oriented inv estments that include th e exemption, in whole or in part, of duties 
and taxes;  corporate profit tax exemptions and preferences, depending on the characteristics of the 
project and its priority status with the Government  of Cambodia;  and tax exemption on dividend or 
profit distribution whether transferred abroad or distributed in Cambodia (Articles 12, 13, and 14:1-3 
of the Law on Investment).  Such investments c ould also be exempted from the export tax and enjoy WT/ACC/SPEC/KHM/4/Rev.3 
Page 44  
 
 special rules for entry of foreign nationals.  In particular, Article 14:4(a) and (b) exempted]  100 per 
cent of import duties on construction materials, m eans of production equipment, intermediate goods, 
raw materials and spare parts used in  export-oriented investment projects with a minimum of 80 per 
cent of the production exported, or located  in a designated Special Promotion Zone  (SPZ) listed in a 
development priority list issued by the Council fo r the Development of Cambodia.  Article 14:4(c), 
(d), and (e) provided that such incentives could be  authorized for investments involving the tourism 
industry, labour-intensive industry, transformation industry, agro-industry or physical infrastructure 
and energy industry for the construc tion period of enterprises, factories, building and the first year of 
operation of business production.  These measures were, in his view , incentives consistent with the 
Agreement on Trade-Related Investment Measures, and would be maintained as long as they were 
permitted by WTO provisions and Cambodia’s prot ocol of accession and would meet Cambodia’s 
development needs.  However, the newly amended Law on Investment, in its Article 14 concerning 
incentives, does not make any reference to the "minimum 80 per cent of the production for export".  Moreover, the implementing sub-Decr ee which will be drafted will be made to ensure full compliance 
with the WTO provisions on TRIMs. 
144. While being sympathetic to Cambodia’s need to attract investment, a Me mber noted that the 
Agreement on Trade-Related Investment Measures clear ly prohibited the use of such measures.  This 
Member sought full notification of such measures by Cambodia as provided for in the Agreement, including a list of the special project zones subject  to TRIMs, and a commitment to eliminate these 
measures no later than 2010. 
145. The representative of Cambodia said that Ca mbodia would not maintain any measures 
inconsistent with the TRIMs Agreement [after  2010][and would apply the TRIMs Agreement from 
the date of accession without recourse to any tran sitional period].  The Working Party took note of 
this commitment. 
State trading entities
 
146. The representative of Cambodia said that el even State-owned companies engaged in 
importation and exportation of products such as  rice, rubber, fertilizer, fishery products, 
pharmaceutical products and agricultural equipment.  The enterprises operated in full accordance with 
commercial considerations and private business practi ces, and no special privileges were granted to 
them.  He was thus of the view that none of Cambodia's State-owned enterprises came within the 
scope of Article XVII of the GATT 1994, the Unde rstanding on the Interpretation of Article XVII of 
the General Agreement on Tariffs and Trade 1994, or  the informal illustrative list of State-trading 
enterprises contained in document G/STR/4.  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 45 
 
 
 147. Asked to provide more precise information a bout the trade activities of these enterprises and 
their relations with the Government, the repres entative of Cambodia said that the Green Trade 
Company (GTC), established by sub-Decree No. 72 of 23 November 1998, managed Cambodia's 
national reserve of rice through purchases and sales ma de at market prices.  Although the Green Trade 
Company was free to trade in foodstuff and other commodities of its own choice, in practice the GTC 
has so far only engaged in the rice trade.  Other than the initial capitalization of 30 billion Riels, 
subscribed by the Government of Cambodia in 1998, the GTC had received no funding or financial 
contributions from public funds.  Each year the GT C remitted 1 per cent of its total turnover or 
20 per cent of its gross profits, whichever was higher, to the Government as return on the equity.  The 
company's needs for operational liquidity or work ing capital would be financed by the regular 
banking system at market rates.  If requested, and subject to approval by th e Minister of Economy and 
Finance, his Government could issue guarantees for such loans.  The GTC was subject to technical 
supervision by the Ministry of Commerce, and fina ncial supervision by the Ministry of Economy and 
Finance.  Prior to 26 July 2001, when export li cences for rice had been lifted, the Green Trade 
Company had upon request provided market informa tion and advice to the Ministry of Commerce for 
the issuance of export licences.  Since then, the Gree n Trade Company had had no further role to play 
in Cambodia's rice exports as the company engaged solely in distribution and domestic trade in rice.   
148. Established through Anukret No. 12 of 18 February 1999, the Agricultural Inputs Company 
was managed by a board of five directors from the Ministry of Agriculture, Forestry, and Fisheries, 
Ministry of Economy and Finance, and Ministry of Commerce.  The company engaged in 
importation, purchase and sale of agricultural produc ts (fertilizer, pesticides, seeds and agricultural 
equipment), warehousing and managi ng the distribution of donated fertilizers and agricultural inputs, 
administered statistical data, and participated in training programmes and research.  He stressed that 
the Agricultural Inputs Company operated on a stric tly commercial basis, in competition with the 
private sector.  Imports of agricultural inputs by the Agricultural Inputs Company had been effected 
though private enterprises.  In 2002, the company ha d called for bids from private-sector importers to 
supply 15,000 tonnes of fertilizer for delivery in 20 03, but no purchases had been made.  He added 
that his Government intended to establish a committee that would draft a plan for full divestment of 
State ownership in the Agricultural Inputs Compa ny by 2006 (Circular by the Council of Ministers 
No. 2018 of 26 December 2002).   
149. Concerning State ownership in the rubber sector, the representative of Cambodia said that 
seven rubber plantations (Chup, Krek, Memot, Snoul, Chamcar Andoung, Boeng Ket and Peam 
Chaing) were being transformed into public ente rprises under the Ministry of Agriculture, Forestry 
and Fisheries pursuant to the Law on Public  Enterprises through Sub-decrees approved on WT/ACC/SPEC/KHM/4/Rev.3 
Page 46  
 
 15 March 1999.  Although the estates remained St ate-owned, the Sub-decrees conferred full 
autonomy to the Boards of Directors of the estates (which delegated the conduct of day-to-day 
operations to a Director General), financial transact ions and management issues, and the enterprises 
received no privileges from the Government.  An a udit exercise was currently being conducted for 
each estate to determine whether it should be closed, so ld to the private sector, or turned into a joint-
venture with majority private ownership.  His G overnment intended to complete the wind-up of State-
ownership in the estates by 2006 (Circular by the Council of Ministers No. 2018 of 26 December 
2002).  Enterprises in State ownership as per March 2003 are listed in Table 1(b). 
150. The representative of Cambodia confirmed that, if Cambodia were to authorize the operation 
of any state trading enterprises, it would ensure th at all relevant laws a nd regulations were in 
conformity with the requirements of Article  XVII of the GATT 1994, the Understanding on 
Interpretation of Article XVII of the GATT 1994, and Article VIII of the GATS, including those 
provisions requiring the application of "commercial considerations" in the sale and purchase of state 
traded commodities and notification requirements.  He further confirmed that the operations of the 
enterprises to be retained as State-owned, includi ng the Green Trade Company, were consistent with 
the provisions of GATT Article XVII, and that no ne w privileges in terms of Article XVII would be 
granted to the these or other entities.  Cambodia would apply its laws and regulations governing the 
trading activities of state-owned enterprises in full conformity with the provisions of the WTO Agreement.  The Working Party took note of these commitments. 
Free zones, special economic areas
 
151. The representative of Cambodia said that there were currently no free zones in Cambodia.  
His Government had been considering the estab lishment of industrial zones, including export 
processing zones.  Government Sub-Decree No. 73 of 5 October 1995 and Sub-Decree No. 2 of 5 
January 1996 foresaw the creation of an industrial zone in Stung Hav-Sihanou k Ville, but the project 
remained to be implemented.  Poipet, Koh Kong, Pa ilin (on the border with Thailand) and some other 
areas along the border with Viet Nam had been evaluated as potential sites for further export 
processing zones.  As a result of this evaluation, a decision to establish an industrial zone in Koh 
Kong had been issued by Governmental sub-Decr ee No. 10 of 5 February 2002.  A draft Law on 
Industrial Zones had been approved by the Council of Ministers in March 2003 and was currently 
under consideration by Parliament.  Pending the pas sage of this law, other zones could possibly be 
established by sub-Decree.  He confirmed that the draft Law contained no export performance 
measures or local content requirements.    WT/ACC/SPEC/KHM/4/Rev.3 
 Page 47 
 
 
 152. The representative of Cambodia said that the fre e zones or special economic areas, including 
special promotion zones established in accordance with the Law on Investment, which it established 
would be fully subject to the coverage of WTO Ag reements and its commitments in its Protocol of 
Accession to the WTO Agreement and that Cam bodia would ensure enforcement of its WTO 
obligations in those zones or areas.  In addition,  in accordance with the (draft) Law on Industrial 
Zones, [from the date of accession][no later than 1 January 2004] goods produ ced in any such zones 
or areas under tax and tariff provisions that exem pt imports and imported inputs from tariffs and 
certain taxes would be subject to normal customs formalities when entering the rest of Cambodia, 
including the application of tariffs and taxes.  Th e Working Party took note of these commitments.   
Government procurement  
153. The representative of Cambodia said that a new public procurement system had been in 
operation since 30 July 1995 (Sub-Decree No. 60).  Pr ocurement was carried out through either (i) 
international competitive bidding (ICB);  (ii) domest ic competitive bidding (DCB);  (iii) international 
shopping (IS);  (iv) domestic canvassing (DC);  or (v) direct purchase or direct contracting (Dcon).  ICB and DCB contracts were advertised publicly and open to all interested bidders.  The DCB 
procedure was applied to projects below 200 million Riels for civil work and 100 million Riels for 
goods.  The procedure used for procurement above these thresholds was the ICB, whose regulations 
complied with international standards.  The last three methods did not require open public 
competition, but participation of fo reign bidders was not prohibited. 
154. The lowest-priced bid was generally chosen under the ICB and DCB procedures, but other 
factors such as the completeness of the bid, deliver y periods, conformity with technical specifications, 
the bidder's experience and financial standing, and required supporting documents might also be 
considered.  International shopping (IS) involved obtaining a minimum of three quotations from at 
least two different countries.  He added that practices could deviate from established procurement 
procedures, and domestic preference could be granted in cases of emergency purchases, proprietary 
procurement, small-value items, and acqui sition of military equipment and supplies. 
155. Some Members noted that Cambodia's procurem ent policies were relatively open and that 
Cambodia would benefit from membership in th e Agreement on Government Procurement.  A 
Member invited Cambodia to ensu re transparency in its Government procurement practices and 
policies and to consider the work being done in the WTO Working Group on transparency in 
government procurement.   WT/ACC/SPEC/KHM/4/Rev.3 
Page 48  
 
 156. The representative of Cambodia rep lied that Cambodia did not intend to join the plurilateral 
Agreement on Government Procurement for the time being.  He nevertheless took note of Members' 
comments. 
Trade in Civil Aircraft
 
157. The representative of Cambodia said that the current  rate of duty on civil aircraft and aircraft 
parts ranged from zero to 15 per cent.  Cambodia di d not accord tariff exemptions on equipment, parts 
or technical supplies required for airports in connection with air services.   
Transit  
158. The representative of Cambodia said that Cambodia had no specific regulation related to trade 
in transit.  Cambodia had signed bilateral agreemen ts on transit trade with the Socialist Republic of 
Viet Nam on 3 April 1994 and with Lao PDR on 12  May 1994.  According to the agreement with 
Viet Nam, the parties allowed the transit of goods  across each other’s territory, except for prohibited 
imports and exports such as narcotics, toxic ch emicals, radioactive items, pornographic and other 
materials contrary to public morals, as well as rare, wild and precious animals and plants. 
159. The representative of Cambodia confirmed that  his Government would apply any laws, 
regulations and practices governing transit operations and would act in full conformity with the 
provisions of the WTO Agreement, in particular Article V of the GATT 1994.  The Working Party took note of this commitment.   
Agricultural policies
 
(a) Imports  – description of the types of border protection maintained 
160. The representative of Cambodia said that Cam bodia imposed no licensing requirements nor 
quantitative restrictions or prohibitions on impor ted agricultural products.  The trade-weighted 
average tariff on agricultural products was approxima tely 17 per cent.  Sanitary and phytosanitary 
certificates were required for the importation of agricultural products. 
(b) Exports  
161. The representative of Cambodia said that Cambodia did not impose prohibitions or 
restrictions on exported agricultural products, except for narcotic drugs.  A 10 per cent tax was levied 
on exports of pure bred cattle and swine, as noted in  Table 8.  Export restrictions on rice had been 
lifted in July 2001, but Cambodia would reserve its right to restrict exports of rice temporarily to  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 49 
 
 
 prevent or relieve critical shortages of foodstuffs  as foreseen under Article XI:2(a) of the GATT 1994.  
He confirmed that Cambodia operated no export credit, export credit guarantee or insurance 
programmes for agricultural products. 
(c) Internal policies  – i.e. description of, and the budgetary  expenditure and any revenue foregone 
 involved in each of the domestic support measures in place 
162. The representative of Cambodia said that the majo rity of Cambodia's population lived in rural 
areas and their livelihood depended on agriculture, par ticularly the cultivation of rice.  Government 
policies aimed at improving food output and food secur ity.  The Ministry of Agriculture managed a 
Rice Seed Bank, which provided rice seed to farmers affected by natural disasters.  Local offices of the Ministry of Water Resources and Meteorology also distributed diesel fuel free of charge to be used by farmers in the operation of irrigation wa ter pumps in emergency drought situations.   
163. He provided information on domestic support an d export subsidies in agriculture for the 
period 1998-2000 in document WT/A CC/SPEC/KHM/3 of 11 December 2001 and its Revision 1 of 
29 July 2002 and Addendum 1 to that document (background note).  In addition to "green box 
measures", which included the programmes menti oned above as well as farmers' exemptions from 
agricultural land tax and income tax (classified as decoupled income support), the representative of 
Cambodia noted in Supporting Table DS:9 that VAT exemptions on agricultural inputs were generally available to farmers, although estimates of the revenue foregone by the Government were not 
available due to lack of statisti cal data.  Farmers' exemption from land and income taxes, and turnover 
tax or VAT on own produce at the first point of sale,  was an important element of Cambodia's strategy 
towards poverty alleviation and ru ral development.  Plantation-type agricultural entities were 
subjected to VAT.   
164. Responding to a specific question on Cambodia's Rice Reserve Policy, the representative of 
Cambodia added that the objective of the Rice Rese rve was to provide emergency food aid to victims 
of natural disasters.  During 1998- 2000, 1 billion Riels of government funds had been earmarked each 
year for purchases from the Rice Reserve, and the a llocation had increased to 1.64 billion Riels in 
2001 and 3,28 billion Riels in 2002.  Purchases to th e Rice reserve (and sales) were effected by the 
Green Trade Company and had the effect of modera ting movements in the domestic price of rice.  
When emergencies triggered the release of ri ce reserves, the National Committee for Disaster 
Management (NCDM) would purchase the rice from the Green Trade Company at cost plus a small mark-up.  The NCDM in turn provided the rice to  victims of natural disasters free of charge.   WT/ACC/SPEC/KHM/4/Rev.3 
Page 50  
 
 165. The representative of Cambodia agreed that, upon Cambodia's accession, his country would 
bind its agricultural export subsidies at zero in its Schedule of Concessions and Commitments on 
Goods, and not maintain or apply any export subsidies for agricultural products.  The Working Party 
took note of these commitments.   
Textiles Regime
  
166. The representative of Cambodia said that textiles a nd clothing were not subject to any special 
regime in his country.  Although import duties on such products were relatively high in Cambodia – 
on average 34 per cent for garments and 14 per cent on yarn and fabrics – most Cambodian garments 
manufacturers were registered investment firms producing for export, and thus exempt from paying 
duty on imported raw materials a nd intermediate goods.  Cambodia had concluded an Agreement 
Relating to Trade in Cotton, Wool, Man-made Fi bre, Non-Cotton Vegetable Fibre and Silk Blend 
Textile, and Textile Products with the United States .  The representative of Cambodia confirmed that 
Cambodia would extend the same pref erential tariff rates accorded to  U.S.-origin textile and apparel 
products under the Agreement to all WTO Memb ers on an MFN basis upon accession.  Under the 
terms of the bilateral agreement, the United States had placed quantitative restrictions on 13 
categories of apparel from Cambodia.  Exports of certain textile products to Canada were also 
restrained under a bilateral agreement.  An EU-C ambodia textile agreement allowed quota-free access 
to the EU market, but set up double-checking (s urveillance) on nine categories as well as 
administrative cooperation, with the view to verify  and ascertain Cambodian origin of the goods.   
167. The representative of Cambodia confirmed that  the quantitative restrictions on imports 
maintained by WTO Members on textiles and clothing products originating in Cambodia that were in 
force on the date prior to the date of accession of Cambodia to the WTO should be notified to the 
Textiles Monitoring Body (TMB) by the Members main taining such restrictions and would be applied 
for the purposes of Article 2 of the Agreement on Textiles and Clothing.  Thus, for the purposes of 
Cambodia's accession to the WTO, the phrase "in force on the day before the entry into force of the 
WTO Agreement" contained in Article 2.1 of the Agreement on Textiles and Clothing shall be 
deemed to refer to the day prior to the date of  accession of Cambodia to the WTO.  To these base 
levels the increase in growth rates provided for in  Article 2.13 and 2.14 of the Agreement on Textiles 
and Clothing shall be applied, as appropriate, in  the Agreement on Textiles and Clothing from the 
date of Cambodia's accession, such base leve ls and growth rates coming to an end upon the 
termination of the Agreement on Textiles and Clot hing.  The Working Party took note of these 
commitments.  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 51 
 
 
 Trade-Related Intellectual Property Rights (TRIPS)  
1. General  
(a) Industrial property protection  
168. The representative of Cambodia said that his Government considered the protection of 
intellectual property rights essential for the fosteri ng of economic development, to stimulate foreign 
investment and the transfer of technology, and to  facilitate Cambodia's integration into the world 
economy.  At the outset Cambodia's protection of intellectual property rights had been based on 
Articles 47 and 48 of the Provisions Relating to the Judiciary and Criminal Law and Procedure 
Applicable in Cambodia During the Transitiona l Period, issued on 10 September 1992, and 
Declaration No. 368 of the Ministry of Comme rce on Procedures of the Intellectual Property 
Department of 15 December 1997. 
169. He added that his Government had been drafti ng new legislation with the help of foreign 
experts and WIPO to bring Cambodia's legislation into line with the TRIPS Agreement, including a 
Law on Marks, Trade Name, and Acts of Unfair Competition, promulgated on 7 February 2002;  a 
Law on Patents, Utility Models and Industrial D esigns promulgated on 22 January 2003;  and a Law 
on Copyright and Related Rights promulgated on 5 March 2003.  Further laws on Geographical 
Indications, Layout Design of Integrated Circuits , Protection of Undisclosed Information and Trade 
Secret, and Plant Variety Protection were in prepar ation and expected to be  promulgated in 2004.  
Cambodia was also working on a new Civil Code, scheduled for adoption in 2004, which would 
backstop the protection of intellectual property.  He confirmed that the new Civil Code would not 
duplicate provisions of specific intellectual property laws. 
170. The representative of Cambodia provided detaile d information on the implementation of the 
TRIPS Agreement in document WT/ACC/KHM/7 and its  Revisions 1 and 2.  He also submitted an 
Action Plan in document WT/ACC/KHM/16, and a revised Action Plan in document 
WT/ACC/KHM/16/Rev.1, and described the efforts of his Government to secure technical assistance 
in connection with the Action Plan.   
(b) Responsible agencies for polic y formulation and implementation  
171. The representative of Cambodia said that the Department of Intellectual Property of the 
Ministry of Commerce was responsible for the fo rmulation and implementa tion of policy regarding 
marks, trade name, and acts of unfair competition.  The Ministry of Industry, Mines, and Energy was in charge of patents, utility models and industrial designs, the Ministry of Culture and Fine Arts of WT/ACC/SPEC/KHM/4/Rev.3 
Page 52  
 
 copyrights and related rights, and the Ministry of  Information recognized the collective management 
organizations of broadcasting rights. 
172. Asked whether Cambodia intended to rationa lize its administrative arrangements by 
establishing a single agency in charge of the administ ration of rights subject to grant and registration 
such as patents, trademarks and industrial desi gns, the representative of Cambodia replied that 
Cambodia had established a Committee to Govern the Three Areas of Intellectual Property Rights (i.e. 
trademarks, patents and copyright).  The Minister  of Commerce chaired the Committee, which had a 
mandate to coordinate the technical and administra tive procedures of the various agencies with IPR 
responsibilities.  The Committee also coordinated tec hnical assistance in the se area.  He saw this 
Committee as a possible first step in the directi on of establishing a single agency in charge of 
administration of rights subject to grant and registration.   
(c) Participation in internationa l intellectual property agreements
 
173. The representative of Cambodia said that Ca mbodia had been a member of the World 
Intellectual Property Organisation (WIPO) since 19 95 and the Paris Convention for the Protection of 
Industrial Property Rights since 1998.  Cambodia pl anned to adhere to the WIPO Copyright Treaty 
(WCT) and the WIPO Performances and Phonograms Tr eaty (WPPT) in 2005, a nd to join the Berne 
Convention after adoption of the Law on Copyrigh t and Related Rights, and the Patent Cooperation 
Treaty upon enactment of the Law on Patents,  Utility Models and Industrial Designs.  His 
Government was also considering membership in the International Convention for the Protection of 
New Varieties of Plants, and a new law was being drafted to this end with the assistance of UPOV.  
Ratification of the Geneva Phono gram Convention and the Brussels  Satellite Convention would also 
depend upon the enactment of the Law on Copyright a nd Related Rights and othe r relevant legislation 
currently in preparation. 
174. Cambodia had been participating in the ASEAN Framework Agreement on Intellectual 
Property Cooperation since 30 April 1999.  Cambodia had also concluded bilateral agreements on 
intellectual property protection and cooperation with  the United States and the Kingdom of Thailand.   
(d) Application of national and MFN treatment to foreign nationals  
175. The representative of Cambodia said that nati onal and MFN treatment was granted to all 
foreign nationals under existing intellectual property le gislation, and all draft legislation continued to 
integrate the same principles.   WT/ACC/SPEC/KHM/4/Rev.3 
 Page 53 
 
 
 (e) Fees and taxes  
176. The representative of Cambodia said that trad emarks processing fees amounted to US$50 per 
certificate for registration, US$50 per class for publi cation, and US$5 per class for services.  These 
fees were subject to revision by the Ministry of  Commerce, having consulted with the Ministry of 
Economy and Finance (though a joint Prakas of the Ministry of Commerce and the Ministry of Economy and Finance).  Fees concerning patents and copyright remained to be determined. 
2. Substantive standards of protection, includi ng procedures for the acquisition and maintenance 
of intellectual property rights  
(a) Copyright protection  
177. The representative of Cambodia said that a new Law on Copyright and Related Rights had 
been adopted by the Council of Ministers in Marc h 2002, and ratified by the National Assembly and 
the Senate on 21 January 2003.  The Law on Copyri ght and Related Rights had been promulgated on 
5 March 2003.  In the interim, copyright prot ection had been regulated by Article 48 of the 
10 September 1992 Provisions Relating to the Judici ary and Criminal Law and Procedures Applicable 
in Cambodia During the Transitional Period.   
178. The Law provided copyright protection for litera ry works;  artistic and scientific documents;  
official legislative, judicial and administrative texts;  spoken works (conf erences, speeches, sermons, 
etc.);  dramatic and dramatic-musical works;  choreographic works and pantomimes;  musical 
compositions with or without words;  audiovisu al works with or without sound and photographs 
extracted from these works;  drawing, painting, architectural, sculptural, engraving and lithography 
works;  graphic and typographic works;  photograp hic works and works produced with techniques 
similar to photography;  work of applied arts;  illustrations, cards, plans, sketches and plastic works 
pertaining to geography, topography, architecture and sciences;  computer programmes;  and derived 
works, such as translation, ad aptation, transformation of one or several pre-existing works. 
179. Protection was provided for the lifetime of the au thor and 50 years after his/her death.  The 
rights subsisted for 50 years, starting on 1 January of  the calendar year following the date of fixation, 
first disclosure of the performance, or first broadcast.  As to pre-existing works that had not yet fallen 
into the public domain, the spirit of the Law on Copyright and Related Rights complied throughout 
with Articles 1 through 21 of the Bern Convention, including Article 18.  Chapter 5 (Articles 30 and 
31) and Chapter 6 (Article 67) of the Law on Mark s, Trade Names and Acts of Unfair Competition 
also covered the protected duration and adherence to international treaties.  In response to a specific WT/ACC/SPEC/KHM/4/Rev.3 
Page 54  
 
 question, the representative of Cambodia added that the Law included enforcement provisions 
providing for destruction of infringing goods (Articles 58-66).   
180. He also added that the Law on Copyright and Related Rights provided for the protection of 
compilations of data (Articles 7 and 21), computer  programs as literary works, rental rights for 
computer programmes, and the exclusive rights of a broadcaster to authorize rebroadcasts by wireless means (Articles 47 and 48).   
(b) Trademarks, including service marks
 
181. The representative of Cambodia said that the ne w Law on Marks, Trade Name and Acts of 
Unfair Competition had been promulgated on 7 February 2002.  A sub- Decree and Implementing 
Regulations to the Trademarks Law was expected  to be adopted during 2003.  Under the Law, 
applications for registration of a mark were to be  submitted to the Intellectual Property Division at the 
Ministry of Commerce.  Actual use of a mark was not a condition for filing an application.  Priority 
was given to the person who first validly filed the mark or claimed the earliest priority to the mark.  Priority rights to a mark already filed in another member of the Paris Convention or the WTO could be conferred, on the basis of the first filing date, to  the same applicant or hi s successor, provided that 
the filing in the Kingdom of Cambodia was made w ithin 6 months following the first filing.  A 
trademark was protected for 10 years and could be renewed indefinitely for successive periods of ten years.  Failure to use a registered mark for more  than 5 years without valid reasons could lead to 
nullification of the protection.  Trademark rights c ould be transferred or licenced and the right holder 
had the exclusive right to request  the competent authority to handl e infringement cases.  The use of a 
trademark by a licence holder (but not the mere licensing of the right) was considered as an act of use.   
182. Protection could be granted to a mark without di stinctive characteristics, provided that such 
mark had been widely used and enjoyed a good re putation in Cambodia.  He confirmed that well-
known marks were protected in accordance with Arti cle 6bis of the Paris Convention and Article 16 
of the TRIPS Agreement under Article 4(e)(f) and Article 14(f) of the Law on Marks, Trade Name 
and Acts of Unfair Competition.  Cambodia had al ready conducted several enforcement operations 
with respect to well-known marks, and he conf irmed Cambodia's commitment to adhere to, and 
effectively enforce, Cambodia's international oblig ations and its intellectual property laws with 
respect to well-known marks in a fa ir and transparent manner in the future.  The Law also included 
provisions concerning unfair competition, including indications or allegations likely to mislead the 
public.  No specific law on unfair competition was envisaged for the time being.  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 55 
 
 
 (c) Geographical indications, including appellations of origin  
183. The representative of Cambodia said that Cambodia did not protect geographical indications 
at present.  He expected a new law covering this subject, including additional protection for 
geographical indications for wines and sp irits, to be promulgated in 2004.   
(d) Industrial designs  
184. The representative of Cambodia said that industrial designs were protected according to the 
Law on Patents, Utility Models and Industrial Desi gns, promulgated on 22 January 2003.  Only new 
industrial designs, i.e. designs not disclosed to the public through publication or use prior to the 
priority date, could be registered under the new Law.   Protection did not extend to parts of a design 
dictated essentially by technical considerations.  Industrial designs contrary to public order or 
morality could not be registered.  Applications for re gistration were to be submitted to the Ministry of 
Industry, Mines, and Energy, and the priority date wa s the date of filing or first claim.  Applications 
had to be published to afford an opportunity to oppose the registration.  Protection was provided for 5 
years and could be renewed twice.  Industrial designs  could be transferred or licenced.  The owner had 
the exclusive right to request the competent author ity to take action against infringements and could 
claim compensation.   
185. A Member invited Cambodia to specify how Cambodia's legislation complied with the 
provisions of Article 26.1 of the TRIPS Agreement concerning the right of an industrial design holder 
to prevent the importation of articles bearing or em bodying a protected design.  The representative of 
Cambodia replied that Cambodia's legislation guaranteed the right for the holder to prohibit third 
persons from "exploiting" a registered industrial desi gn, i.e. by making, selling, or importing articles 
incorporating the industrial design (section 42.1 of the draft Law). 
(e) Patents  
186. The representative of Cambodia said that the La w on Patents, Utility Models and Industrial 
Designs had been promulgated on 22 January 2003.  Drafting of implementing regulations under this 
Law would commence in the first quarter of 2003.  Th e Law afforded patent protection to inventions 
which involved an inventive step and were industria lly applicable.  Patents could not be issued for 
discoveries, scientific theories and mathematical  methods;  schemes, rules and methods for doing 
business, performing intellectual activities, or play ing games, and computer programs;  diagnostic, 
therapeutic and surgical methods fo r the treatment of human beings a nd animals;  inventions contrary 
to public order or morality;  and biological met hods for breeding plants and animals, other than WT/ACC/SPEC/KHM/4/Rev.3 
Page 56  
 
 microbiological methods, as well as products derived from these methods.  In response to a specific 
question concerning the exclusions, he added that the algorithms used in computer programmes, not 
the programmes per se,  were ineligible for patent protection, and that "schemes or methods for doing 
business" were only ineligible for patent protection to the extent that they were lacking industrial 
application.  These distinctions would be clarifie d in the implementing regulations to the Law.   
187. Applications for registration were submitted to the Ministry of Indust ry, Mines, and Energy, 
and priority was given to the person having first filed an application or claimed priority to the patent.  
Patent applications were subject to mandatory exam ination as to form and substance.  Patents were 
granted upon expiration of an 18 month period st arting on the priority date and protection was 
provided for 20 years from the filing date.  The patent  holder had the exclusive right to transfer or 
licence a patent and to request third persons to st op infringement, and could claim compensation.  
Provisions on compulsory licensing, contained in Articles 47-62 of the Law on Patent, Utility Models 
and Industrial Designs, could be app lied following three years of non-use of a patent, or if a patented 
product had not been offered for sale in sufficient quantity to supply the Cambodian market without 
valid reason, but only for use predominantl y for the supply of the domestic market.   
188. Specifically concerning action against counterfeit pharmaceuticals, he noted that right holders 
could use provisions in the Law on the Management  of Pharmaceutical Products to protect their 
lawful rights.  Aware of the distinction between c ounterfeit and generic products, he noted that in the 
case of importation of counterfeit medicines, right holders could seek protection of their rights under 
the Trademark Law and/or the provisions of the Law on the Management of Pharmaceutical Products.   
Article 12 of the latter provided for criminal penalties - fines of Riels 20 million to 50 million, and 
prison terms ranging from 5 to 10 years - for knowin gly producing, importing, exporting, distributing 
or selling unregistered narcotic drugs or pharmaceutical s that were counterfeit, of sub-standard quality 
or expired, and thus having an adverse effect on human health.   
(f) Plant variety protection
 
189. The representative of Cambodia said that plant varieties had been excluded from the Law on 
Patent, Utility Models and Indus trial Designs.  Thus, Cambodia did not provide plant variety 
protection at present, but a draft Law on Plant Va riety Protection was in preparation with the 
assistance of UPOV.  Promulgation of the Law was at present foreseen in 2005.    WT/ACC/SPEC/KHM/4/Rev.3 
 Page 57 
 
 
 (g) Layout designs of integrated circuits  
190. A Member noted that Cambodia's patent utility la w did not appear to contain any provisions 
for the protection of layout-designs as required by Article 35 of the TRIPS Agreement, and sought 
confirmation that these provisions were or would be provided for in a separate law.   
191. The representative of Cambodia said that the subject-matter would be protected through a 
new Law on Layout Designs of Integrated Circuits.  Cambodia was presently seeking technical 
assistance on this topic.   
(h) Requirements on undisclosed information, including trade secrets and test data  
192. The representative of Cambodia said that Artic le 128 of the Law on Patent, Utility Models 
and Industrial Designs provided protection for un disclosed data.  In addition, Cambodia would 
prepare and adopt a separate Law on the Protection of  Undisclosed Information and Trade Secrets.  
The Law was planned for adoption by the Nationa l Assembly in 2004 and promulgation in 2005. 
3. Measures to control abuse of intellectual property rights  
193. The representative of Cambodia said that current measures to control abuse of intellectual 
property rights were based on the Provisions Re lating to the Judiciary and Criminal Law and 
Procedure Applicable in Cambodia During the Transitional Period of 10 September 1992, and 
Declaration No. 368 of 15 December 1997 concerni ng measures to control abuse of intellectual 
property rights in Cambodia.  In addition, new la ws such as the Law on Mark s, Trade Name and Acts 
of Unfair Competition, the Law on Copyright and Related Rights and the Law on Patents, Utility 
Models and Industrial Designs c ontained provisions concerning the non-performance of obligations, 
such as failure to pay maintenance fees, or failure to use registered trademarks or patents for the 
period determined by the law, which could result in nullification of the protection or the granting of a 
licence to a third person or administrative body with a view to supplying the domestic market.   
4. Enforcement  
(a) General obligations  
194. The representative of Cambodia said that Cambodia's draft laws on intellectual property 
would comply fully with the provisions of Ar ticle 41 of the TRIPS Agreement concerning the 
availability of enforcement procedures under domestic le gislation, the existence of fair and equitable WT/ACC/SPEC/KHM/4/Rev.3 
Page 58  
 
 procedures, and the opportunity for parties to proceed ings to obtain the review of final administrative 
decisions and initial judicial decisions by a judicial authority. 
(b) Civil judicial procedures and remedies
 
195. The representative of Cambodia said that provisions  on civil judicial procedures and remedies 
had been included in the draft Civil Code, Civil Procedure Code and specif ic intellectual property 
laws currently in preparation.  Implementing regulations for these laws and codes were under 
consideration.  The Civil Procedure Code woul d include procedures conc erning civil judgement, 
execution and provisional measures, and intellectual property legislation would cover provisions for 
remedies and provisional measures.  Enforcement authorities would comprise Courts, Customs, as 
well as CAMCONTROL, an organisation under the au thority of the Ministry of Commerce, and the 
Economic Police, both in charge of fraud repression and inspections of exported and imported goods.  
Under the new regulations, courts - including muni cipal and provincial cour ts – would have the 
authority to handle cases of abuse of intellect ual property rights, disp utes over royalties and 
remuneration, violation of authors and application rights, and disputes related to the transfer and 
licensing of rights.  The injured party could seek court injunctions to stop infringement and claim 
compensation for damages.  The amount of damages would be calculated on a case-by-case basis.  
Addressing a query by a Member regarding the factor s used by the Courts to determine the damages 
in the absence of specific legislation on this issu e, the representative of Cambodia said that the 
calculation was based on the value of the benefits lost because of the infringement and on the duration 
of the infringement act.  He added that this ma tter was currently being discussed among judges and 
relevant authorities, although the elaboration of guidelines in assessing damages and imposing 
remedial measures was currently not being considered .  The Civil Code and the Civil Procedure Code 
would provide the legal authority, though no deta iled provisions, for the award of damages and other 
remedial measures.  He nevertheless believed that  Cambodia's current IPR legislation and its future 
laws were, and would remain, in full compliance w ith the requirements of Article 48 of the TRIPS 
Agreement with respect to the indemnification of the defendant.   
196. Courts had the authority to order that docume nts be produced (Article 152 of the draft Civil 
Procedure Code), and failure to do so would lead the Court to consider the other party's allegations to 
be true (Article 153), and to impose a fine on  the impeding party (Article 154).  Confidential 
information was protected under Article 42 of th e Trademarks Law and Article 128 of the draft 
Patents Law.  A general provision referring to specifi c legislation was included in Article 115.1 of the 
draft Civil Procedure Code.    WT/ACC/SPEC/KHM/4/Rev.3 
 Page 59 
 
 
 197. A Member voiced concern about Cambodia's effo rts to ensure complianc e with Article 48 of 
the TRIPS Agreement regarding the indemnification of  the defendant, including appropriate attorney's 
fees.  In response to a specific concern, the repr esentative of Cambodia said that draft legislation had 
not provided judicial and administrative officials the authority to order infringers to provide right holders with information on third parties involved in the production and distribution of infringing 
goods, as mentioned in Article 47 of the TRIPS Ag reement, but investigative judges (including 
Customs and other competent authorities) could requ est infringers to submit such information to the 
Court in the case of criminal procedures, and the i ssue was addressed in Artic le 42 (second paragraph) 
of the Law on Marks, Trade Name and Acts of Un fair Competition.  He confirmed that decisions on 
the merits in Court proceedings were provided in  writing and made available to the public through 
publication in newspapers, and adde d that his Government was also considering the publication of 
Court decisions in the Official Gazette of the Ministry of Commerce.   
(c) Provisional measures
 
198. The representative of Cambodia said that courts and authorities responsible for administrative 
enforcement of intellectual property legislation ha d the authority to order prompt and effective 
provisional measures based on prima facie  evidence to prevent an infringement and preserve relevant 
evidence.  Pursuant to Article 30a of the Law on Marks, Trade Name and Unfair Competition, there 
was prima facie  evidence when there were reasonable grou nds to believe that an infringement was 
taking place.  Applicable provisional measures include d detention of material evidence and facilities, 
search for concealed materials and facilities, orde r to stop an infringement, confiscation of the 
infringing goods, and temporary seizure of the goods  with a view to ensuring proper compensation. 
(d) Administrative procedures and remedies  
199. The representative of Cambodia said that under th e new regulations the authorities competent 
to apply administrative measures and remedies were the Market Control sections of the Ministry of 
Commerce, Ministry of Industry, Mines, and Energy, and Ministry of Culture and Fine Arts;  Customs 
offices;  and the Economic Police.  Administrative measures and remedies included warning, monetary fines up to 25 million Riels (about US$6, 000), seizure of material evidence and facilities, 
destruction of infringing goods, and compensation for damages.  Pursuant to the Law on Marks, Trade 
Name and Acts of Unfair Competition and th e draft Law on Copyrights and Related Rights, 
competent authorities had the power to issue injuncti ons to order a party to stop an infringement and 
to suspend clearance of goods, as stipulated in Artic le 44.1 of the TRIPS Agreement, but did not have 
the authority to order infringers to provide right hol ders with information on third parties involved in 
the production and distribution of infringing goods.  They could however acquire such information WT/ACC/SPEC/KHM/4/Rev.3 
Page 60  
 
 themselves.  The Law on Marks, Trade Name and Ac ts of Unfair Competition (Article 46) and the 
Law on Copyright and Related Rights (Article 59)  prohibited the re-exportation of counterfeit or 
pirated goods and conferred customs and other comp etent authorities the power to destroy infringing 
goods upon a court decision.  Infringing goods could not be destroyed without a court order.   
(e) Special border measures
 
200. The representative of Cambodia said that the draft Law on Customs did not include 
provisions on border measures as required by Article 51-60 of the TRIPS Agreement.  The necessary 
border measures had been incorporated in the La w on Marks, Trade Names and Acts of Unfair 
Competition (Articles 35-47).  In addition, the La w on Copyrights and Related Rights (Article 63) 
included, by reference, all border measures include d in the Law on Marks, Trade Names and Acts of 
Unfair Competition.  He saw no need to consolid ate these measures in the new Law on Customs, as 
the draft Law (Article 8) explicitly required the cu stoms authorities to execute  all laws of Cambodia, 
and this provision would be unde rpinned by a sub-Decree to be prepared by the Department of 
Customs and Excises, in collaboration with the Minist ries responsible for the protection of intellectual 
property. 
201. Cambodia's legislation provided for seizure, fo rfeiture and destruction of infringing goods, 
evidences, copies and equipment used in the creat ion of infringing goods, and prohibited the re-
exportation of counterfeit trademark goods or use of  different customs procedures.  Under the new 
regulations, customs authorities were allowed to in form right holders about the possible importation 
or exportation of infringing goods.  The right holde r could apply to the customs authorities to suspend 
clearance of the suspected goods.  The application should include a detailed description of the goods.  
The customs authorities were obliged to inform th e right holder of the measures taken, and should 
cancel the measures if no proceedings had been initiat ed within 10 days.  The right holder was liable 
for any damages resulting from an unsubs tantiated application.  In case of prima facie  evidence, 
customs authorities could suspend clearance of su spected goods on their own initiative, and should 
immediately inform the right holder of the place and date of suspension.   
(f) Criminal procedures  
202. The representative of Cambodia said that infringement of intellectual property was liable to 
criminal prosecution pursuant to the Law on Marks,  Trade Names and Acts of Unfair Competition 
(Articles 63 though 68), the Law on Patent, Utility Models and Industrial D esigns (Articles 132 and 
133), and the Law on Copyright and Related Rights (Articles 64 and 65).  Cr iminal infringement 
cases were punishable with fines of up to 25 milli on Riels (about US$6,000) and/or prison sentences  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 61 
 
 
 ranging from 1 to 60 months.  The maximum pe nalties were doubled for second offences committed 
within 5 years from the date of the first conviction.  Implementing regulations to the laws would 
specify the circumstances under which these criminal  penalties would be imposed.  In case of sale, 
distribution and importation of c ounterfeit pharmaceuticals, provisions in the Law on the Management 
of Pharmaceuticals could also be applied to impos e criminal penalties and protect the rights of the 
right-holders.   
203. The representative of Cambodia confirmed that implementation of the TRIPS Agreement by 
Cambodia would proceed in accord ance with the revised Action Pl an circulated in document 
WT/ACC/KHM/16/Rev.1, and summarized in Table 12.   Urged by a Member to accelerate work on 
the of the new Civil Procedure Code, which unde rpinned the enforcement of other laws, the 
representative of Cambodia said that the draft Civ il Procedure Code had been completed and would 
be submitted to the Council of Ministers in the near future.   
204. Having reviewed Cambodia's Action Plan for co mpliance with the requirements of the TRIPS 
Agreement, a Member sought a realistic plan layi ng out the measures that Cambodia would take over 
time to bring its regime into compliance with sp ecific provisions of the TRIPS Agreement as soon as 
possible.  The plan would constitute an understa nding between Cambodia and the Working Party on 
how Cambodia would use the transition period, and form a blueprint for the technical assistance making compliance possible within  the timeframe contemplated.  Cambodia should also provide 
specific assurances on its application of measures covered by the TRIPS Agreement during any 
transition period approved by the Working Party.  TRIPS-consistent measures already in place should 
not be subject to transitions, and Articles 3, 4 and 5 of the TRIPS Agreement, providing for inter alia  
national treatment and MFN treatment, should apply from the date of accession.  Moreover, 
Cambodia should not allow production of goods or work s inconsistent with the substantive provisions 
of the TRIPS Agreement during the transition period.   
205. The representative of Cambodia thanked the Work ing Party members for their support and for 
their pledges of technical assistance.  For the r easons given above, the Government of Cambodia 
requested that the Working Party grant a transiti onal period to 1 January 2007 to obtain technical 
assistance and equip the administration to implement fully the obligations of the TRIPS Agreement.  
The representative of Cambodia confirmed that shoul d a transition be granted for the implementation 
of the WTO Agreement on TRIPS, his governme nt was prepared to undertake the following 
commitments.  During the transition periods in the Action Plan for full implementation of the TRIPS Agreement, Cambodia will fully apply Articles 3, 4 and 5 of the Agreement that provide for, inter 
alia, national treatment and MFN treatment under cu rrent legislation in place.  Cambodia will also WT/ACC/SPEC/KHM/4/Rev.3 
Page 62  
 
 ensure that any change made in its laws, regulati ons and practice during this period will not result in a 
lesser degree of consistency with the provisions of  the TRIPS Agreement that existed on the date of 
accession.  In addition, Cambodia will not grant pa tents, trademarks, or copyrights, or marketing 
approvals for pharmaceuticals or agricultural chemical s inconsistent with the provisions of the TRIPS 
Agreement. 
206. The representative of Cambodia further confirmed that, should a transition be granted, his 
government would ensure that existing rates of infri ngement would not significantly increase and that 
any infringement of intellectual property rights woul d be addressed immediately in cooperation with 
the assistance from affected right holders.  He furthe r confirmed that during the transition period, that 
Cambodia would protect against unfair commercial use of undisclosed test or other data submitted in support of applications for marke ting approval of pharmaceutical or of agricultural chemical products 
which utilize new chemical entities, by providing that no person other than the person who submitted 
such data may, without the permission of the la tter person, rely on such data in support of an 
application for product approval for a period of at  least five years from the date on which Cambodia 
granted marketing approval to the person that produced  the data.  Prior to the issuance of marketing 
approval of any pharmaceutical and agricultural chemical products, the relevant Ministries in 
Cambodia will determine the existence of a patent covering a product for which an application for 
marketing approval had been filed by a party other than the patentee, and will not approve such 
application for marketing approval until the date of the expiration of such patent.  He added that 
Cambodia would seek out all available technical assist ance to ensure that its capacity to fully enforce 
its TRIPS-consistent legal regi me upon expiration of the transition periods is assured and that 
Cambodia would make available all legislation in draft and promulgated form to WTO Members so 
that advice on TRIPS-consistency can be obtained.   In response to requests from delegations for more 
specificity, the representative of Cambodia presented an Action Plan setting out details of the steps 
that still remained to be taken in order to ach ieve this objective and a timetable for each step 
(Table 12).  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 63 
 
 
 Table 12 Action plan for implementation of the  
Agreement on Trade Related Aspects of Intellectual Property Protection  
 
Action Deadline 
Promulgation of the Law on Marks, Trade Name and Acts of Unfair Competition of 
7 February 2002 
 
Law on the Management of Pharmaceuticals 
 
Membership in:  
- WIPO (since 1995) 
- the Paris Convention (since 1998) 2002 or before 
Promulgation of : 
 - Law on Patents, Utility Models and Industrial Designs of 22 January 2003 
- Law on Copyright & Related Rights. 
 
Membership in: 
 - the Berne Convention 
- Geneva Phonogram Convention 
- Brussels Satellite Convention - the Patent Cooperation Treaty 
 
Implementation of the Sub-Decree and implementing regulations for Laws on Marks, Trade Name and Acts of Unfair Competition 
 
Capacity building for key IP personn el in the field of trademarks 2003 
Review of all relevant texts by Working Party Prior to date of 
accession 
Promulgation of   
- Law on Geographical Indications 
- Civil Code  
Implementation of Sub-Decree and implementing regulations for Laws on Copyrights & 
Related Rights; Patents, Utility Models and Industrial Designs. 
 
Capacity building for key IP personnel in the field of copyrights; Patents, Utility Models 
and Industrial Designs. Not later than 
1 January 2005 WT/ACC/SPEC/KHM/4/Rev.3 
Page 64  
 
 Action Deadline 
Promulgation of : 
 - Law on Layout Design of Integrated Circuits. 
- Laws on Protection of Undisclosed Information and Trade Secret 
- Law on Plant Variety Protection. - Civil Procedure Code 
- Criminal Code 
 Membership in the International Convention fo r the Protection of New Varieties of Plants 
 
Implementation of Sub-Decree and implementing regulations for :  
- Law on Geographical Indications 
- Law on Protection of Undisclose d Information and Trade Secret. 
 
Capacity building for key IP personnel in the fields of Geographical Indications, and 
Protection of Undisclosed Information and Trade Secret Not later than 
1 January 2006 
Implementation of Sub-Decree and implementing regulations for:  
- Law on Layout Design of Integrated Circuits  
- Law on Plant Variety Protection.  
Capacity building for key IP personnel in the fields of trademarks;  copyrights;  patents, 
utility models, and industrial design;  geographical indications;  protection of undisclosed information and trade secret;  layout design of integrated circuits;  and plant variety 
protection. 
 
Establishment of any necessary additional legislation and regulations to provide a legal 
basis for enforcement mechanisms. No later than 
1 January 2007 
 
  
 
  
 
 
 
207. The representative of Cambodia confirmed that Cambodia would apply the Agreement on 
Trade-Related Intellectual Property Rights no later than 1 January 2007 according to the action plan in 
Table 12 with the understanding that during this period protection for intellectual property rights 
listed in paragraphs [205 and 206] would be applied in Cambodia.  The Working Party took note of 
this commitment.   
Policies affecting trade in services  
208. The representative of Cambodia said that the services industry, which was dominated by 
private sector, had accounted for approximately 40  per cent of Cambodia's GDP in 1999, having 
grown about 6 per cent per year between 1995 a nd 1999.  The legal fra mework was still under 
development, and a number of services sectors remain ed to be regulated.  Information based on the 
services sectoral classification list was provided in document WT/ACC/KHM/2, Annex 7A. 
209. He added that Cambodia's legisl ation generally complied with the principles and provisions of 
the General Agreement on Trade in Services (GATS).  Foreign ownership of newspapers was limited  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 65 
 
 
 to 20 per cent of the total number of newspapers in the Cambodian language.  Companies owned by 
foreigners could not own land.  The number of fore ign nationals to be employed in a particular 
establishment or services sector was limited to 10 per cent of the workforce and only available to 
residents of Cambodia.  The Ministry of Labour could authorize a higher percentage of foreign 
employment where specific skills were not availa ble in the domestic market.  Pursuant to the 
Cambodian Law on Bar adopted on 15 June 1995, fore ign lawyers could not represent clients, conduct 
activities to attract clients, or publish commercial advertisements.  They we re, however, permitted to 
work in commercial association with Cambodian lawy ers.  [The commercial association requirement 
does not apply when legal services are provided in  the areas of foreign and international law.] 
210. In 1989, Cambodia had replaced a mono-type banking system by a two-tier system 
comprising the central bank and commercial banks.  Foreign banks had been authorised in Cambodia 
since 1991.  The Law on Banking and Financial In stitutions, promulgated in 1999, governed all 
financial operations, except insurance.  As of  31 December 2002, the banking sector in Cambodia 
included 13 commercial banks, one of which was a St ate-owned bank, 9 privately-owned banks, and 3 
foreign-owned banks (two of wh ich were subsidiaries).  The banking sector also comprised four 
specialized banking institutions, which could only engage in lending activities aimed at providing 
rural credit and support to small and medium sized  enterprises.  The Rural Development Bank, which 
distributed funds received from donors, was one of th ese institutions.  In addition, a large number of 
micro-finance institutions (around 90) were also operating in Cambodia.  These institutions were non-
governmental organizations engagi ng in humanitarian activities and fo cusing on poverty reduction in 
line with the policy introduced by his Government in 2000.  The micro-finance institutions provided 
some credit and promoted savings, especially among their members.  He stressed that commercial banking was the main banking activity in Cambodia.   The other institutions were marginal, and 
existed due to the unwillingness of commercial banks to provide such specialized services in 
Cambodia.  The Law on Banking and Financial Institu tions and subsequent regulations guaranteed 
foreign banks rights and obligations equal to lo cal banks and there was no restriction regarding 
foreign ownership of banks.  A list of laws and regulations concerning the banking sector was 
provided in document WT/ACC/KHM/2, Annex 2, section 5.   
211. The insurance sector had been regulated by  the Law on the Establishment of Insurance 
Industry of 8 February 1992, the Sub-Decree on th e Creation of the State-Owned Insurance Company 
of 20 September 1990, the Sub-Decree on the Control of Insurance Activity of 9 June 1992, and the Notice of the Government of 22 September 1992.  A new Insurance Law had been promulgated in 
2000, and an Insurance sub-Decree to implement th e Insurance Law had been adopted in 2001.  The 
Law and the sub-Decree establishe d the general framework for the se tting-up of insurance companies, WT/ACC/SPEC/KHM/4/Rev.3 
Page 66  
 
 including minimum capital requirements and solvency margins.  Several private companies, including 
foreign insurance companies, competed in the non-lif e insurance market.  The market also included  
CAMINCO, a State-owned insurance company operating on an equal commercial basis and in 
competition with the other insurance companies.  All licensed insurance companies could provide all 
types of insurance products, including reinsurance.  However, according to the Insurance Sub-Decree, 
all insurance companies were required to re-insure 20 percent of their total risks in Cambodia.  In 
addition, all insurance contracts with a total sum insured of US$500,000 or less had to be reinsured 
locally with any of the insurance companies opera ting in Cambodia.  Insurance companies were free 
to choose where and with which company to reinsure all other risks.   
212. Government monopolies existed in the suppl y of postal services for transported mail 
weighing less than 500 grams, advertising (to expi re in 2003), railway transport, electricity 
distribution, and water supply.  Preferential cred its were being provided to  Electricité du Cambodge 
and to water supply services.  Exclusive suppliers were present in the wholesale distribution sector.  
The representative of Cambodia said that Cambod ia's authorities was acting in accordance with 
Article VIII of the GATS to ensure that monopoli es and exclusive service suppliers would not abuse 
their monopoly position outside the scope of their monopoly rights. 
213. In the telecommunication sector, the Ministry  of Posts and Telecommunications of the 
Kingdom of Cambodia (MPTC) was responsible for operating telecommunication services and facilities, and issuing licences.  During 1990s, the ma rket had been opened progressively to foreign 
investors in the form of joint ventures delivering in ternational telecommunications and Internet, radio, 
and mobile cellular services.  According to a new law in preparation, Cambodia envisaged to establish 
an independent regulatory body prov iding for more transparency in the delivery of licences.  The new 
law was expected to be ready for submission to th e Council of Ministers by 2004.  Additional time 
would be needed for its adoption and implementation.   
214. Concerning the establishment of enquiry points foreseen in Article III:4 of the GATS, the 
representative of Cambodia said that information on trade in services was av ailable from the ASEAN 
and International Organizations Departme nt at the Ministry of Commerce.   
Transparency
 
Publication of information on trade  
215. Concerning the transparency requirements prescrib ed in Article X of the GATT, Article III of 
the GATS and other WTO Agreements, the represen tative of Cambodia said that Article 93 of  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 67 
 
 
 Cambodia's Constitution required laws to be publishe d in the Official Journal and brought to the 
knowledge and attention of the popula tion before entering into force.  According to Article 93 of the 
Constitution, all laws and other re gulations were published in the O fficial Journal, in the Khmer 
language, and entered into force 10 days after their publication in Phnom Penh and 20 days in the rest 
of the country.  Implementing decisions of the Ministries were also published, and Cambodia would 
ensure that all regulations would be included per GA TT Article X:1.  The date of entry into force was 
stipulated in each law.  As to the establishment of enquiry points stipulated in Article III of the 
General Agreement on Trade in Se rvices, he confirmed that Camb odia had set up operational enquiry 
points in conformity with the requirements of  the WTO Agreements on GATS, TBT and SPS.   
216. A Member stated the Official Journal was only available by subscription, and many private 
sector entities seemed unaware of its existence.  Al though all laws appeared to be published in the 
Journal, some new regulations had been omitted.  This Member suggested that Cambodia might 
consider posting its Official Journal on the internet  to improve access to new laws and regulations, 
and would welcome other practical steps taken by  Cambodia to ensure proper publication of new 
regulations in the Official Journal.  This Memb er also asked to what extent Article 93 of the 
Constitution or other laws or regulations re quired the publication prior to enactment or 
implementation of regulations, judici al decisions and administrative ru lings of general application to 
be published similarly "in such a manner as to enab le governments and traders to become acquainted 
with them" as required by Article X of the GATT, and what steps Cambodia had taken to implement 
the transparency measures required by specific WTO Agreements. 
217. In response, the representative of Cambodia c onfirmed that from the date of accession all 
laws, regulations, decrees, judicial decisions and ad ministrative rulings of general application related 
to trade would be published in a manner that fulfils  WTO requirements.  As such, no law or regulation 
related to international trade would become effective prior to such publi cation in the Official Journal.  
He further stated that all laws which were ame nded to comply with the WTO Agreements contained 
provisions which require such publication.  Decree s, sub-Decrees and Prakas affecting international 
trade would be published in the Official Journal.  Cambodia’s Constitution and the laws currently in 
place or listed in the Attachment as slated for near-term enactment would implement fully Article X 
of the GATT 1994 and the other transparency requirements in WTO Agreements requiring 
notification and publication.  He further confirmed that by 1 Janua ry 2004, Cambodia would establish 
or designate a [single] official journal or website , published or updated on a regular basis and readily 
available to WTO Members, individuals and enterpri ses, dedicated to the publication of all regulations 
and other [normative acts or] measures pertaining to  or affecting trade in goods, services, and TRIPS 
prior to enactment, and that Cambodia would provide  a reasonable period, i.e. no less than 30 days, WT/ACC/SPEC/KHM/4/Rev.3 
Page 68  
 
 for comment to the appropriate authorities before  such measures are [implemented][adopted], except 
for those regulations and other measures involving na tional emergency or security, or for which the 
publication would impede law enforcement.  [The pub lication of such regulatio ns and other measures 
would include the effective date of these measur es and, where appropriate or possible, list the 
products and services affected by the particular measure, identified by appropriate tariff line and 
classification.]  The Working Party to ok note of these commitments.   
Notifications
 
218. The representative of Cambodia said that at the late st twelve months after the entry into force 
of the Protocol of Accession, Cambodia would submit all initial notifications required by any 
Agreement constituting part of the WTO Agreement.   Any regulations subsequently enacted by 
Cambodia which gave effect to the laws enacted to  implement any Agreement constituting part of the 
WTO Agreement would also conform to the requirements of that Agreement. 
Trade agreements  
219. The representative of Cambodia said that the si gning of the Paris Peace Agreement in 1991 
and the 1993 elections had allowed Cambodia to rejoin  the international community and participate in 
multilateral and regional institutions.  Thus, Cambodi a was now a member of institutions such as the 
International Bank for Reconstructio n and Development;  the Internati onal Monetary Fund;  the Asian 
Development Bank;  the International Developm ent Association;  the Multilateral Insurance 
Guarantee Agency;  the United Nations Developm ent Programme;  the United Nation Conference on 
Trade and Development;  the Food and Agricultu re Organization;  the International Fund for 
Agricultural Development;  the International Civ il Aviation Organization;  the World Intellectual 
Property Organization;  the International Standards Organization;  the World Health Organization;  
the International Maritime Organization;  the In ternational Telecommunications Union;  the United 
Nations Educational, Scientific and Cultural Organization;  the World Tourism Organization;  the 
Economic and Social Commission for Asia and th e Pacific;  and the Paris Convention for the 
Protection of Industrial Property Rights.   
220. Since 1993, Cambodia had concluded 24 agre ements and memoranda  of understanding 
relating to economic cooperation, foreign trade,  promotion and protection of investment and 
intellectual property rights protection with 13 coun tries, including China, Indonesia, Malaysia, the 
Lao PDR, Viet Nam, Thailand, the Russian Fede ration, the United States, the Philippines and the 
European Union.  The bilateral trade agreements  did not include preferential arrangements, but 
contained provisions granting MFN treatment on a gene ral or specific basis (details are provided in  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 69 
 
 
 document WT/ACC/KHM/2, pages 91-93).  In add ition, Cambodia had concluded a Memorandum of 
Mutual Cooperation on Intellectual Property with  Thailand;  an Investment Incentives Agreement 
with the United States;  an Agreement on Cultu ral and Scientific Cooperation with the Russian 
Federation;  an Agreement on Economic, Scientific  and Technical Cooperation with Malaysia;  as 
well as transit agreements with Lao PDR and Viet Nam. 
221. Cambodia had joined the Association of Sout h-East Asian Nations on 30 April 1999, which 
implied automatic accession to the ASEAN Free Tr ade Area (AFTA).  Together with the other 
members of ASEAN, Cambodia had accepted the Ag reement on the Common Effective Preferential 
Tariff Scheme for the ASEAN Free Trade Area (C EPT), whereby the tariffs applicable to ASEAN 
products would be reduced to 0-5 per cent over a ten year period starting on 1 January 2000.  
Cambodia's Inclusion List (IL), Temporary Exclus ion List (TEL), Sensitive List (SL) and General 
Exception List (GEL) had been endorsed by the 13th AFTA Council and the 31st ASEAN Economic 
Ministers Meeting in October 1999.  At the third ASEAN Informal Summit in November 1999, Cambodia had agreed to eliminate tariffs on essentiall y all ASEAN products by 2015.  In addition to 
tariffs, the ASEAN framework also covered areas such as customs, i ndustrial cooperati on, intellectual 
property cooperation, services, economic cooperati on, promotion and protection of investment, 
energy cooperation, facilitation of goods in  transit, mutual recognition, etc.   
222. The representative of Cambodia confirmed that the ASEAN Free Trade Area was the only 
free trade area to which Cambodia was a member, and that Cambodia did not grant trade preferences 
to any trading partner outside the ASEAN framewo rk.  Asked to provide the texts the FTAs, the 
representative of Cambodia said that the Agreemen ts related to AFTA would be submitted to the 
Working Party if members were unfamiliar with th em.  Statistical data on Cambodia's preferential 
trade was not yet available.  
223. The representative of Cambodia confirme d that Cambodia would observe all WTO 
provisions, including those of Article XXIV of the GATT 1994 and Article V of the GATS in the 
trade agreements [to which it belongs], and w ould ensure that the provisions of these WTO 
Agreements for notification, consultation and ot her requirements concerning free trade areas and 
customs unions of which Cambodia was a member were met from the date of accession.  He 
confirmed that Cambodia would, within 12 months after accession, submit notifications and copies of 
the Free Trade Area and Customs Union Agreements  to which it belongs to the Committee on Trade 
in Goods for transmittal to the Committee on Region al Trade Agreements (CRTAs) for review.  The 
Working Party took note of this commitment. WT/ACC/SPEC/KHM/4/Rev.3 
Page 70  
 
 Conclusions
 
224. The Working Party took note of the explanati ons and statements of Cambodia concerning its 
foreign trade regime, as reflected in this Report.  The Working Party took note of the commitments 
given by Cambodia in relation to certain specific ma tters which are reproduced in paragraphs [25, 27, 
36, 50, 55, 59, 62, 71, 77, 82, 93, 96, 99, 105, 108, 115, 120, 122, 131, 142, 145, 150, 152, 159, 165, 167, 207, 217 and 223] of this Report.  The Working Party took note that these commitments had 
been incorporated in paragraph 2 of the Prot ocol of Accession of Cambodia to the WTO.   
225. Having carried out the examination of the forei gn trade regime of Cambodia and in the light 
of the explanations, commitments and concessions  made by the representative of Cambodia, the 
Working Party reached the conclusion that Ca mbodia be invited to accede to the Marrakesh 
Agreement Establishing the WTO under the provisions of  Article XII.  For this purpose, the Working 
Party has prepared the draft Decision and Protocol  of Accession reproduced in the Appendix to this 
Report, and takes note of Cambodia's Schedule of Concessions and Commitments on Goods (document WT/ACC/KHM/…./Add.1) and its Schedule of Specific Commitments on Services (document WT/ACC/KHM/…./Add.2) that are annexed to  the draft Protocol.  It is proposed that these 
texts be adopted by the General Council when it ad opts the Report.  When the Decision is adopted, 
the Protocol of Accession would be open for acceptance by Cambodia which would become a Member thirty days after it accepts the said Protocol .  The Working Party agreed, therefore, that it had 
completed its work concerning the negotiations for the accession of Cambodia to the Marrakesh 
Agreement Establishing the WTO.   
_______________ 
  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 71 
 
 
 ANNEX I 
Laws, Regulations and Other Information Provided to the Working Party by Cambodia  
1. Financial Blueprint of the Royal Government of Cambodia (2001-2010); 
2. "Law on Taxation" of 8 January 1997; 
3. Preah Reach Kram on the "Law on Foreign Exchange", No. CS/RKM/0897/03 of 22 August 
1997; 
4. Preah Reach Kram (Royal Decree) on the "Law  on the Organisation and Functioning of the 
National Bank of Cambodia", No. 0196/27 of 26 January 1996; 
5. National Bank of Cambodia Prakas on the "Accounting Process for Foreign Currency 
Transactions", No. NBC/B700/50 of 17 February 2000; 
6. Draft Law on Negotiable Instruments and Payment Transactions dated September 2002; 
7. "Law on the Investment of the Kingdom of Cambodia" of 4 August 1994; 
8. Draft Amendment of the Law on I nvestment dated 29 March 2002; 
9. Kingdom of Cambodia Anu-Kret on the "Implementation of the Law on Investment of the 
Kingdom of Cambodia", No. 88/ANK/BK of 29 December 1997; 
10. Anu-Kret (Sub-Decree) on the "Organization and Functioning of the Council for 
Development of Cambodia (CDC) of 26 June 1995; 
11. Kingdom of Cambodia Anu-Kret on the "Amendment of Anu-Kret No. 51/ANK/BK on the 
Organization and Functioning of the Counc il for the Development of Cambodia", No. 
048/ANK/BK of 21 May 1999; 
12. Council for the Development of Cambodia (CDC ), Cambodian Investment Board (CIB) and 
Department of Investment Procedures and Law "Document Required to Apply for the 
Cancellation of an Investment Enterprise from the CIB Investment List", "Document 
Required for an Investment Enterprise Application for Shares Transfer and Deposit of a New 
Memorandum and Articles of Association", "Doc ument Required to Apply for Name Change 
of an Investment Enterprise", "Document Re quired to Apply for Location Change of the 
Investment Enterprise" of 21 August 1998; 
13. Kingdom of Cambodia Council for the Develo pment of Cambodia Sechdkey Chun Damneng 
(Notice) on the "Obligations to Provide Information Regarding the Import and Export 
Activities of Investment Enterprises", No. 1538/99 CDC of 1 July 1999; 
14. Kingdom of Cambodia Anu-Kret on "Measures Restricting Certain Investment Sectors", No. 
80/ANK/BK of 27 August 1999; 
15. Kingdom of Cambodia Council for the Development of Cambodia "Notification on 
Requirement to all Foreign Entities Accomp any with Evidence of Innocence for Filling 
Application Form", No. 2736/99 CDC of 19 November 1999; 
16. Kingdom of Cambodia Sarachor Nernoam (Instru cting Circular) of the Council for the 
Development of Cambodia on the "Manageme nt and Usage of CDC/CIB Investment 
Incentives by Investment Enterprises", No. 165/00 CDC of 20 January 2000; 
17. Draft Insolvency Law; 
18. Revised Draft Insolvency Law dated July 2002; 
19. Kingdom of Cambodia Sechdkey Chun Damneng (Notice) of the Council for the 
Development of Cambodia on the "Payment of Tax Debt Owed by Investment Enterprises in the Kingdom of Cambodia", No. 538/00 CDC of 22 February 2000; 
20. Kingdom of Cambodia Sarachor Nernoam (Circula r) of the Council for the Development of 
Cambodia on "Procedures for Non-Performing Investment Enterprises", No. 748/00 CDC of 
15 March 2000; 
21. 
Kingdom of Cambodia Schdey Chun Damneng (Notification) of the Council for the 
Development of Cambodia on "Investment Enterprises", No. 822/00 CDC of 23 March 2000; 
22. Land Law (Unofficial English Translation); 
23. Draft Law of Personal Property Leasing; WT/ACC/SPEC/KHM/4/Rev.3 
Page 72  
 
 24. Explanatory Notes to the Law of Commercial Contracts of April 2001. 
25. "Law on the Chambers of Commerce" of 16 May 1995; 
26. National Bank of Cambodia Prakas on the "Manage ment of Gemstone and Valuable Metal 
Businesses", No. NBC/999/100 of 10 September 1999; 
27. Kingdom of Cambodia Anu-Kret on the "Creation of a National Permanent Commission for 
Coordinating the Privatization and the Promoti on of Rubber Plantations", No. 52/ANK/BK of 
6 September 1994; 
28. Kingdom of Cambodia Anu-Kret on "Build-O perate-Transfer (BOT) Contract", No. 
11/ANK/BK of 13 February 1998; 
29. Draft Civil Code; 
30. Draft Civil Code dated 3 September 2002; 
31. Draft Code of Civil Procedure of Cambodia; 
32. "Law on the Bar" of 15 June 1995; 
33. "Law on Criminal Procedure" of 28 January 1993; 
34. Decision on the "Provisions Relating to the Judiciary and Criminal Law and Procedure 
Applicable in Cambodia During the Tran sitional Period" of 10 September 1992; 
35. "Law Bearing Upon Commercial Regulations a nd the Commercial Register" of 3 May 1995; 
36. Kingdom of Cambodia Preah Reach Kram "Law on the Amendments of Articles 10, 11, 14, 
16, 17, 21, 22, 25, 26, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 40, 42 and 44 of Chapter 2, Articles 54, 57 and 58 of Chapter 4 and Articles 59 and 60 of Chapter 5 of the Law on the Commercial Rules and Commerce Register", No. NS/RKM/1199/12 of 18 November 1999; 
37. Ministry of Commerce Prakas on "Trading Activities of Commercial Companies", No. 
017/PRK/MoC of 25 January 2000; 
38. Draft Law on Customs dated 15 August 2002; 
39. Cambodia's Customs Tariff 2001; 
40. Kingdom of Cambodia Prakas of the Council for Development of Cambodia on the 
"Provision of Customs Duty Exemption Incentives for Support Industries in Subsequent 
Years and Authorization for Shares Transfer", No. 2895/99/CDC of 9 December 1999; 
41. "Law on the Management of Pharmaceuticals" of 9 May 1996; 
42. Prakas on the "Implementation of the Pre-Shipment Inspection Service" of 31 August 2000. 
43. Ministry of Commerce Prakas (Declaration) on the "Issuance of the Certificate of Origin, 
Commercial Invoice and Export Licence for Garments", No. 1437/MOC/PRK of 21 June 
1999; 
44. Ministry of Commerce Prakas "Amending and Suppl ementing the Issuance of Certificates of 
Origin, Commercial Invoices and Export Licenses for Exported Garments", No. 3414/MOC of 29 October 1999; 
45. Preah Reach Kram on the "Law on the Manageme nt of Quality and Safety Products and 
Services", No. NS/RKM/0600/001 of 2 June 2000; 
46. Kingdom of Cambodia Anu-Kret on "Standards and Management of Agricultural Materials",  
No. 69/ANK/BK of 28 October 1998; 
47. Draft Sub-Decree on Plant Quarantine; 
48. Draft Sub-decree on Sanitary Inspection of Anim al and Animal Products dated 11 June 2002; 
49. Kingdom of Cambodia Anu-Kret on "Forest Management Concessions", No. 05/ANK/BK of 
7 February 2000; 
50. Law on Forestry dated August 2002; 
51. Kingdom of Cambodia Sechdey Samrech on the "E stablishment of Joint Inter-Ministerial 
Committee for the Prevention of Illegal Fisheri es Infractions on Cambodian Territorial Seas", 
No. 18/SSR/RGC of 3 April 2000; 
52. Draft Law on Fisheries; 
53. Draft Water Supply Law; 
54. Draft Water Supply and Sanitation Regulatory Law; 
55. Draft Law on Water Resources Management; 
56. Draft Law on Copyright and Related Rights;  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 73 
 
 
 57. Revised Draft Law on Copyright and Related Rights dated May 2002; 
58. Draft Patent Utility Law; 
59. Draft Law on the Protection of Patents, Utility  Model Certificates and Industrial Designs 
dated 12 October 2001; 
60. Decision on the Establishment of the Inquiry Poin ts for (1) Services, (2) SPS,  (3) TBT, and  
(4) Legal compliance with WTO agreements dated 26 July 2002; 
61. Law on Corporate Accounts, Their Audit and The Accounting Profession; 
62. National Bank of Cambodia Prakas on "Banking Li cense Incorporated Under Domestic Law", 
No. Thor.796-153 Bis Pra.Kar of 25 October 1996; 
63. Preah Reach Kram on the "Law on Banki ng and Financial Institutions", No. 
NS/RKM/1199/13 of 19 October 1999;   
64. National Bank of Cambodia Prakas on the "Structu re of the Foreign Trade Bank of Cambodia 
and Roles/Duties of its Subordinated Offi ces", No. B8/99/140 of 21 December 1999; 
65. National Bank of Cambodia Prakas on "Licensing of Rural Credit Specialized Banks" No. 
NBC/B700/05 of 1 January 2000; 
66. National Bank of Cambodia Prakas on "the Li censing of Banks", No. NBC/B700/04 of 10 
January 2000; 
67. National Bank of Cambodia Prakas on the "Licen sing of Micro-Financing Institutions", No. 
NBC/B700/06 of 11 January 2000; 
68. National Bank of Cambodia Prakas on "Liqui dity for Banks and Micro Financing 
Institutions", No. NBC/B700-08 of 9 February 2000; 
69. National Bank of Cambodia Prakas on "Banks' Minimum Capital", No. NBC/B700/39 of 9 
February 2000; 
70. National Bank of Cambodia Prakas on "Banks' Solvency Ratio", No. NBC/B700/46 of 16 
February 2000; 
71. National Bank of Cambodia Prakas on the "Banks' Net Worth Calculation", No. 
NBC/B700/47 of 16 February 2000; 
72. National Bank of Cambodia Prakas on the "Cl assification of and Provisioning for Bad and 
Doubtful Debts, Including Interest in Suspense", No. NBC/B700/51 of 17 February 2000; 
73. National Bank of Cambodia Prakas on "C ontrolling Bank's Large Exposures", No. 
NBC/B700/52 of 17 February 2000; 
74. "Insurance Law" No. NS/RKM/0700/02 of 20 June 2000; 
75. Draft Sub-Decree on Insurance dated 21 September 2002; 
76. Draft Telecom Act; 
77. Draft Tourism Law; 
78. Revised Draft Tourism Law dated 23 May 2002; 
79. "Law on Nationality" of 20 August 1996; 
80. "Law on Immigration" of 26 August 1994; 
81. "Labour Law" of 13 March 1997; 
82. "Law on the Press" of 18 July 1995; 
83. Draft Law of Secured Transactions;  
84. Draft Highway Code;  and 
85. Royal Decree on the "Law on the Suppression of Gambling", No. NS/R. Decr/0196/28 of 
26 January 1996. 
  
 WT/ACC/SPEC/KHM/4/Rev.3 
Page 74 Attachment  
Agenda for Enacting Laws for WTO Conformity  
 
Law Agreement(s) Status of Draft Ex pected Approval Date  (Parliament) 
YEAR 2001 
1. Ratification of the ICSID Convention  General Adop ted by the CM; Adopted by the Parliament. 2001 
2. Ratification of the New York 
Convention (Enforcement of Foreign 
Arbitral Awards) General Adopted by the Council of Ministers (CM); Adopted by the 
Parliament. 2001 
3. Land Law General Approved by the CM; Adopted by the Parliament. September 2001 
4. Royal Decree on Cooperatives  General Adopted by the CM and issued on October 2001. No parliamentary approval 
5. Law on Trademarks and Acts of Unfair 
Competition TRIPS  Adopted by the CM in October 2001; Awaiting for 
Ratification by the Parliament. December 2001 
YEAR 2002 
6. Sub-Decree on Inquiry Points for (1) 
Services, (2) SPS, and (3) TBT Technical Barriers to 
Trade Sanitary and 
Phytosanitary 
Measures Adoption by CM expected June 2 002. No Parliamentary approval  
7. Forestry Law General Adopted by the Parliament in August 2002 August 2002 
8. Postal Services Law GATS Adopted at the CM and submitted to the Parliament in 
December 2001. 20 June 2002 
9. Law on Protection of Patent, Utility 
Models, and Industrial Designs TRIPS  Adopted by the Parliament  in November 2002. December 2002 
10. Accounting Law General Adopted by the Parliament. November 2002 
YEAR 2003 
11. Law on Copyrights and Related Rights  TRIPS Adopted by the Parliament in January 2003. February 2003 
12. Amendment of the Law on Investment 
 General Adopted by the Parliament in February 2003. February 2003 
13. Sub-Decree on Animal Quarantine SPS  Adopted by CM in February 2003.  No parliamentary approval 
14. Sub-Decree on Plant Quarantine SPS  Adopted by CM in February 2003. No Parliamentary approval 
15. Law on Business Enterprises 
 General Adopted by CM in April 26, 2002 and to the Parliament in 
June 2002. November 2003 
16. Tourism and Entertainment Law GATS Submission to the CM is expected in March 2003 and to 
the Parliament in April 2003. November 2003 
17. Negotiable and Payment Transaction 
Law General Submission to CM in March 2003 and to the Parliament in 
April 2003. December 2003 
18. Customs Code Customs Valuation 
Rules of Origin 
GATT 1994 Adapted by the CM in Decembe r 2002 and submitted to the 
Parliament in January 2003. December 2003  
  WT/ACC/SPEC/KHM/4/Rev.3
 Page 75Law Agreement(s) Status of Draft Ex pected Approval Date  (Parliament) 
19. Land Traffic Law (Highway Code) General Draft completed by the Ministry of Public Works and 
Transports; Submission to CM is expected in 2001and to 
the Parliament in January 2002. December 2003 
20. Water Resources Management Law General Being drafted by the Ministry of Water Resources and 
Meteorology; submission to the CM is expected in April 2003 and to the Parliament in May 2003. December 2003 
21. Water Supply Law General Being drafted by the Ministry of Industry, Mines, and 
Energy; submission to the CM is expected in March 2003 
and to the Parliament in April 2003. December 2003 
YEAR 2004 
22. Law on Export Processing Zones 
(EPZs) 
 GATT 1994 Draft completed by the Ministry of Industry, Mines and 
Energy; Submission to CM is  expected in March 2003 and 
to the Parliament in September 2003. January 2004 
23. Commercial Arbitration Law General Submission to CM is expected in February 2003 and to the 
Parliament in March 2003. January 2004 
24. Civil Aviation Law General Draft completed by  the State Secretariat for Civil Aviation; 
Submitted to CM in June 2002 and to the Parliament in 
December 2002. January 2004 
25. Insolvency Law General Submission to CM is expected in March 2003 and to the 
Parliament in April 2003. January 2004 
26. Secured Transactions Law General Submission to CM is expected in October 2003 and to the 
Parliament in December 2003. February 2004 
27. Commercial Contracts Law General Draft completed by the Ministry of Commerce; Submission 
to CM is expected in November 2003 and to the Parliament 
in December 2003. February 2004 
28. Commercial Leasing Law General  Draft completed by the Ministry of Commerce; Submission 
to CM is expected in Decembe r 2003 and to th e Parliament 
in January 2004. June 2004 
29. Telecommunications Law GATS Draft under review by the Ministry of Post and 
Telecommunications; Submission to CM is expected in 
October 2003 and to the Parliament in December 2003. June 2004 
30. Fisheries Law SPS  
 Being drafted by the Ministry of Agriculture, Forestry and 
Fisheries; Submission to CM is  expected in December 2003 
and to the Parliament in January 2004. June 2004 
31. Law on Layout Designs of Integrated 
Circuit  TRIPS TA requested by the Ministry of Industry, Mines, and 
Energy to prepare dr aft; Submission to CM is expected in 
September 2003 and to the Parliament in February 2004. July 2004 
32. Law on Plant Variety Protection TRIPS TA requested by the Ministry of Industry, Mines, and 
Energy to prepare dr aft; Submission to CM is expected in 
March 2003 and to the Parliament in September 2004. September 2004  
 WT/ACC/SPEC/KHM/4/Rev.3 
Page 76 Law Agreement(s) Status of Draft Ex pected Approval Date  (Parliament) 
33. Law on Safeguard Measures Safeguards TA reques ted by the Ministry of Commerce to prepare 
draft; Submission to CM is expected in September 2003 
and to the Parliament in April 2004.  October 2004 
34. Law on Anti-dumping Measures and on 
Countervailing Measures Anti-Dumping 
Subsidies and Countervailing 
Measures TA requested by the Ministry of Commerce to prepare 
draft; Submission to CM is expected in September 2003 and to the Parliament in January 2004. October 2004 
35. Law on Geographical Indications 
Including Appellation of Origin TRIPS TA requested by the Ministry of Commerce to prepare 
draft; Submission to CM is expected in April 2004 and to 
the Parliament in June 2004 December 2004 
36. Law on Protection of Undisclosed 
Information TRIPS TA requested by the Ministry of Commerce to prepare 
draft; Submission to CM is expected in October 2003 and 
to the Parliament in March 2004. November 2004 
37. Law on Rules of Origin Rules of Origin TA re quested by the Ministry of Commerce to prepare 
draft; Submission to CM is expected in June 2004 and to the Parliament in August 2004. December 2004 
38. Law Establishing the Commercial 
Court General TA requested by the Ministry of Commerce and the 
Ministry of Justice to prepare draft; Submission to CM is 
expected in December 2003 and to the Parliament in 
February 2004. December 2004 
39. Civil Procedure Code General Being drafted by the Ministry of Justice; Submission to 
CM is expected in June 2003 and to the Parliament in 
December 2003. December 2004 
40. Civil Code General 
 Being drafted by the Ministry of Justice; Submission to 
CM is expected in June 2003 and to the Parliament in December 2003 June 2004 
41. Criminal Procedures Code General  Being under review by the Ministry of Justice; Submission 
to CM is expected in June 2003 and to the Parliament in 
June 2004. December 2004 
42. Criminal Code General  Being under review by the Ministry of Justice; Submission 
to CM is expected in September 2003 and to the Parliament in March 2004. November 2004 
YEAR 2005 
43. Law on Layout Designs of Integrated 
Circuit  TRIPS TA requested by the Ministry of Industry, Mines, and 
Energy to prepare dr aft; Submission to CM is expected in 
June 2004 and to the Parliament in August 2004. January 2005 
44. Law on Plant Variety Protection TRIPS TA requested by the Ministry of Industry, Mines, and 
Energy to prepare dr aft; Submission to CM is expected in 
July 2004 and to the Parliament in September 2004. January 2005  
  WT/ACC/SPEC/KHM/4/Rev.3
 Page 77Law Agreement(s) Status of Draft Ex pected Approval Date  (Parliament) 
45. Commercial Leasing Law General  Draft completed by the Ministry of Commerce; Submission 
to CM is expected in June 2004 and to the Parliament in 
August 2004. January 2005 
46. Merchant Shipping Law GATS Being drafted by the Ministry of Public Works and 
Transports; submission to the CM is expected in November 2004 and to the Parlia ment in December 2004. February 2005 
47. Law on Protection of Undisclosed 
Information TRIPS TA requested by the Ministry of Commerce to prepare 
draft; Submission to CM is expected in October 2004 and 
to the Parliament in November 2004. March 2005 
48. Law on Anti-dumping Measures and on 
Countervailing Measures Anti-Dumping 
Subsidies and Countervailing 
Measures TA requested by the Ministry of Commerce to prepare 
draft; Submission to CM is expected in September 2004 and to the Parliament in December 2004. March 2005 
49. Commercial Agency Law General  Draft completed by the Ministry of Commerce; Submission 
to CM is expected in September 2004 and to the Parliament in November 2004. February 2005 
50. Criminal Code General  Being under review by the Ministry of Justice; Submission 
to CM is expected in September 2004 and to the Parliament 
in November 2004. March 2005 
51. Law on Criminal Procedures General  Being under review by the Ministry of Justice; Submission 
to CM is expected in November 2004 and to the Parliament in December 2004. April 2005 
52. Commercial Agency Law General  Draft completed by the Ministry of Commerce; Submission 
to CM is expected in November 2004 and to the Parliament 
in December 2004. June 2005 
53. Civil Procedure Code General Being drafted by the Ministry of Justice; Submission to 
CM is expected in December 2003 and to the Parliament in March 2004. June 2005 
54. Civil Code General 
 Being drafted by the Ministry of Justice; Submission to 
CM is expected in October 2003 and to the Parliament in 
December 2004 June 2005 
55. Law on Safeguard Measures Safeguards TA reques ted by the Ministry of Commerce to prepare 
draft; Submission to CM is expected in November 2004 
and to the Parliament in December 2004.  July 2005 
YEAR 2006 
56. Competition Law General  TA requested by the Ministry of Commerce to prepare 
draft; Submission to CM is expected in October 2005 and 
to the Parliament in December 2005. January 2006 
57. Securities and Exchange Laws General Being draf ted by the Ministry of Economy and Finance; 
submission to the CM is expected in June 2005 and to the 
Parliament in October 2005. January 2006  
 WT/ACC/SPEC/KHM/4/Rev.3 
Page 78 Table 1(a):  Status of Cambodia's Privatization Programme (at end-April 2000)  
Enterprises to be Retained Enterprises to be Privatized Enterprises already Privatized 
Controlling Ministry Fully 
active Reduced 
activity Idle Total Fully 
active Reduced 
activity Idle Total Leased 
enterprisesJoint 
venture Sold to 
private 
sector Enterprises 
already 
transformed 
into Public 
EnterprisesTotal 
P l a n n i n g  0  000000  000101  
Agriculture 0 0 0 0 5 2 0 7 22 2 0 7 31 
Commerce 0 0 0 0 0 2 0 2 19 0 5 3 27 
C u l t u r e  0  000000  040004  
H e a l t h  0  000000  011114  
Industry 0 0 0 0 0 3 0 3 50 0 4 0 54 
Public works and Transport 4 1 0 5 0 4 0 4 15 0 2 0 17 
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  0  000000  021003  
C o u n c i l  o f  m i n i s t e r s  1  001000  031206  
F i n a n c e   0  000000  000303  
F o r e i g n  A f f a i r s  0  000000  080008  
D e f e n c e  0  000000  060006  
I n f o r m a t i o n  0  000000  040004  
E d u c a t i o n  0  000000  070007  
T o u r i s m  0  000000  050005  
U r b a n i z a t i o n  2  002000  050005  
I n t e r i o r  0  000000  010203  
Total 7 1 0 8 5 11 0 16 152 5 20 11 188  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 79 
 
 
 Table 1(b):  List of State-owned enterprises (as per March 2003)  
No. Ministry Name of enterprise 
I.  STATE-OWNED ENTERPRISES 
1. Ministry of Agriculture, Forestry, and 
Fisheries Chup Rubber Plantation Company; 
Krek Rubber Plantation Company; 
Memut Rubber Plantation Company; Chamkar Andaung Rubber Plantation Company; 
Snuol rubber Plantation Company; 
Pem Chang Rubber plantation Company; Boeung Ket Rubber Plantation Company; 
Agricultural Inputs Company 
2. Ministry of Public Works and Transport Sihanouk Ville Port; 
Phnom Penh Port; Kampuchea Shipping Agency  and Broker (KAMSAB); 
Laboratory of Construction; 
Royal Railway of Cambodia; Neak Loeung Ferry; 
Prek Kdam Ferry 
3. Phnom Penh Municipality Phnom Penh Water Supply 
4. Ministry of Industry, Mines and Energy Electricity of Cambodia (EDC) 
5. Ministry of Economy and Finance Rural Development Bank 
6. Ministry of Commerce Green Trade Company 
II.   JOINT-VENTURE ENTERPRISES (51 per cent State participation) 
  Camintel Company; 
Cambodia Pharmaceutical Enterprises 
 
  WT/ACC/SPEC/KHM/4/Rev.3 
Page 80  
 
 Table 1(c):  Enterprises to remain in 
 
State ownership upon completion of the privatization programme  
No. Ministry State-owned enterprises to be retained 
1. Ministry of Commerce Green Trade Company 
2. Ministry of Industry, 
Mines and Energy Electricity of Cambodia (EDC) 
3. Office of the Council of 
Ministers Printing House of the Office of the Council of Ministers 
4. Ministry of Economy and 
Finance Rural Development Bank 
5. Ministry of Public Works 
and Transport  Sihanouk Ville Port, Phnom Penh Port, Kampuchea Shipping Agency and 
Broker (KAMSAB), Laboratory of Co nstruction, Royal Railway Station, 
Neak Loeung Ferry, Prek Tamak Ferry and Prek Kdam Ferry. 
6. Ministry of Agriculture, 
Forestry, and Fisheries Agricultural Inputs Company.  
Discussions are ongoing on whether th e 7 Rubber State-owned enterprises 
are be retained as state-owned ente rprises after the privatization is 
completed. 
 
 
   WT/ACC/SPEC/KHM/4/Rev.3 
 Page 81 
 
 
 Table 2:  Excise taxes levied on moto r vehicles and motorcycles in Cambodia  
Head-
ing 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 
87.03  Motor cars and other motor vehicles principally designed for the transport 
of persons (other than those of heading No. 87.02), including station wagons and racing cars.   
    - Other vehicles, with spark-i gnition internal combustion reciprocating 
piston engine:   
    - - Of a cylinder capac ity not exceeding 1,000 cc:   
  8703.21.20 
  - - - Other vehicles for the transport of not more than 8 persons, including 
the driver 15 
  8703.21.30   - - - Other vehicles for the transport of 9 persons, including the driver 15 
    - - Of a cylinder capacity exceedin g 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 45 
  8703.22.30  - - - Other vehicles for the transport of 9 persons, including the driver 45 
    - - Of a cylinder capacity exceedin g 1,500 cc but not exceeding 3,000 cc:   
    - - - Other, of a cylinder cap acity exceeding1500 cc but not exceeding 
2,000 cc:   
  8703.23.21  - - - - For the transport of not more than 8 persons, including the driver 45 
  8703.23.22  - - - - For the transport of 9 persons, including the driver 45 
    - - - Other, of a cylinder capac ity 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 80 
  8703.23.32   - - - - For the transport of 9 persons, including the driver 80 
    - - Of a cylinder capacity exceeding 3,000 cc:   
    - - - Other, of a cylinder capacity not exceedi ng 4,000cc:   
  8703.24.21  - - - - For the transport of not more than 8 persons, including the driver 110 
  8703.24.22  - - - - For the transport of 9 persons, including the driver 110 
    - - - Other, of a cylinde r capacity exceeding 4,000 cc:   
  8703.24.31   - - - - For the transport of not more than 8 persons, including the driver 110 
  8703.24.32  - - - - For the transport of 9 persons, including the driver 110 
    - 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 15 
  8703.31.22  - - - - For the transport of 9 persons, including the driver 15 
    - - - Other, of a cylinder capac ity 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 45 
  8703.31.32  - - - - For the transport of 9 persons, including the driver 45 
    - - Of a cylinder capacity exceedin g 1,500 cc but not exceeding 2,500 cc:   
    - - - Other, of a cylinder capac ity exceeding 1,500 cc but not exceeding 
2,000 cc:   WT/ACC/SPEC/KHM/4/Rev.3 
Page 82  
 
 Head-
ing HS - Code Description of Goods Excise 
Rate 
  8703.32.21  - - - - For the transport of not more than 8 persons, including the driver 45 
  8703.32.22  - - - - For the transport of 9 persons, including the driver 45 
    - - - Other, of a cylinder capac ity 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 80 
  8703.32.32  - - - - For the transport of 9 persons, including the driver 80 
    - - Of a cylinder cap acity exceeding 2,500cc:   
    - - - Other, of a cylinder cap acity exceeding 2,500cc but not exceeding 
3,000 cc:   
  8703.33.21  - - - - For the transport of not more than 8 persons, including the driver 80 
  8703.33.22  - - - - For the transport of 9 persons, including the driver 80 
    - - - Other, of a cylinde r capacity exceeding 3,000 cc:   
  8703.33.31  - - - - For the transport of not more than 8 persons, including the driver 110 
  8703.33.32   - - - - For the transport of 9 persons, including the driver 110 
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  25 
    - 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 25 
  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 25 
  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 25 
  8706.00.90  - Other 25 
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 25  
  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  25 
  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 25 
  8707.90.00  - Other 25 
87.08   Parts and accessories of the moto r vehicles of headings nos. 87.01 to 
87.05.   
    - Bumpers and parts thereof:   
    - - Of moulded plastic:    WT/ACC/SPEC/KHM/4/Rev.3 
 Page 83 
 
 
 Head-
ing HS - Code Description of Goods Excise 
Rate 
  8708.10.12 
  - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25 
  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 25 
  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 25 
    - - Other:   
  8708.10.92 
  - - - For vehicles of heading Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25 
  8708.10.94  - - - For vehicles of subheadings No 8703.23.31, 8703.23.32, 8703.24.21,  25 
      8703.24.22, 8703.24.31, 8703.24.32, 8703.32.31, 8703.32.32, 
8703.33.21,   25 
      8703.33.22, 8703.33.31, 8703.33.32 25 
  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 25 
    - Other parts and accessorie of  bodies (including cabs):   
    - - Safety seat belts:   
  8708.21.20 
  - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25 
  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 25 
  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 25 
    - - Other:   
    - - - Components of door trim assembly:   
  8708.29.12 
  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25 
  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 25 
  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  25 
    - - - Other:   
  8708.29.92 
  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25  
  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 25  WT/ACC/SPEC/KHM/4/Rev.3 
Page 84  
 
 Head-
ing HS - Code Description of Goods Excise 
Rate 
  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 25  
    - 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 25 
  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 25 
  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 25 
  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 25 
    - - Other:   
  8708.39.20 
  - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25 
  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 25 
  8708.39.50  - - - For vehicles of subheadings No 8703.21.10, 8703.22.10,   25 
      8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 25 
    - Gear boxes:  25 
    - - Not fully assembled:  25 
  8708.40.12 
  - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25 
  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 25 
  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 25 
    - - Fully assembled:   
  8708.40.22 
  - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25 
  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 25 
  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 25 
    - 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  25  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 85 
 
 
 Head-
ing HS - Code Description of Goods Excise 
Rate 
  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 25 
  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 25 
  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 25 
    - - Fully assembled:   
  8708.50.22 
  - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25 
  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 25 
  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 25 
    - 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 25 
  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 25 
  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 25 
  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 25 
    - - Fully assembled:   
  8708.60.22 
  - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25 
  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 25 
  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 25 
    - Road wheels and part s and accessories thereof:   
    - - Wheel centre discs:   
  8708.70.12 
  - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25 
  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 25 
  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 25  
    - - Other:   WT/ACC/SPEC/KHM/4/Rev.3 
Page 86  
 
 Head-
ing HS - Code Description of Goods Excise 
Rate 
  8708.70.92 
  - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00  25 
  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 25 
  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 25  
  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  25 
    - Suspension shock-absorbers:   
    - - Parts:   
  8708.80.12 
  - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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  25  
  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 25  
  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 25  
    - - Other:   
  8708.80.92 
  - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00  25  
  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   25 
  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  25 
  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 25  
    - Other parts and accessories:   
    - - Radiators:   
  8708.91.20 
  - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25  
  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 25  
  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  25 
  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 25 
    - - Silencers and exhaust pipes:   
    - - - Straight-through silencers:   
  8708.92.12 
  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25  
  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 25  
  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 25   WT/ACC/SPEC/KHM/4/Rev.3 
 Page 87 
 
 
 Head-
ing HS - Code Description of Goods Excise 
Rate 
  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 25  
    - - - Other:   
  8708.92.92 
  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25  
  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  25  
  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  25  
  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  25 
    - - Clutches and parts thereof:   
  8708.93.20 
  - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25  
  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 25  
  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   25 
    - - Steering wheels, steeri ng columns and steering boxes:   
    - - - Steering wheels:   
  8708.94.12 
  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00  25 
  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 25 
  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 25  
  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 25  
    - - - Steering columns and steering boxes:   
  8708.94.22 
  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25 
  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 25 
  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 25 
    - - Other:  
    - - - Brake and clutch pedals; chassis for Asian Utility Vehicles; fuel 
tanks, assembled:  
  8708.99.12 
  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25 WT/ACC/SPEC/KHM/4/Rev.3 
Page 88  
 
 Head-
ing HS - Code Description of Goods Excise 
Rate 
  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 25 
  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 25 
    - - - Unassembled fuel tanks:  
  8708.99.22 
  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25 
  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 25 
  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 25 
    - - - Other:  
  8708.99.92 
  - - - - For vehicles of headings Nos. 8702 and 8704 except subheading 
No.8704.10.00 25 
  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 25 
  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 25 
  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 25 
       
87.11 
  Motorcycles (including mopeds) and cycles fitted with auxiliary motors; 
with or without side-cars; side cars.   
   
   87112010  - With reciprocating internal combustion piston engine of a cylinder 
capacity exceeding 50 cc but not exceeding 150 cc: 5  
  8711.20.20 
  - - With reciprocating internal combustion piston engine of a cylinder 
capacity exceeding 125 cc but not exceeding 250 cc 45 
  8711.30.00 
  - With reciprocating internal combustion   piston engine of a cylinder 
capacity exceeding 250 cc but not exceeding 500 cc 45 
  8711.40.00 
  - With reciprocating internal combustion piston engine of a cylinder 
capacity exceeding 500 cc but not exceeding 800 cc 45 
  8711.50.00 
  - With reciprocating internal combustion piston engine of a cylinder 
capacity exceeding 800 cc 45 
  87119010  - With cylinder capacity less than 125 cc   5 
  8711.90.20  - - With cylinder capacity 125 cc or more 45 
87.14  Parts and accessories of vehicles of headings nos. 87 .11 to 87.13.   
    - Of motorcycles (including mopeds):   
  87141110  - - For cycle of subheading Nos 87111000, 87112010 and 87119010 5  
  8714.11.20 
  - - - For cycles of subheadings Nos. 8711.20.20, 8711.30.00, 8711.40.00, 
8711.50.00, 8711.90.20 15 
  87141910  - - For cycles of subheadings Nos 87111000,87112010 and 87119010 5 
  8714.19.20 
  - - - For cycles of subheadings Nos. 8711.20.20, 8711.30.00, 8711.40.00, 
8711.50.00, 8711.90.20 15 
  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 89 
 
 
 Table 3:  Imported products exempt from VAT in Cambodia  
 
HS classification Product description 
0101.11.00;   0102.10.00;   0103.10.00;   
0104.10.10;   0104.20.10;   0105.11.10;   
0105.12.10;   0105.19.10;   0105.19.30;   
0105.92.10;   0105.93.10;   0106.00.10;   0511.10.00;   0701.10.00 Animal species 
1005.10.00;   1006.11.00;   1008.30.00;   
12.04; 12.05;   12.06;   
1207.20.00;   1207.30.00;   1207.40.00;   1207.50.00;   1207.60.00; 1207.91.00;   
12.09;   50.01 Seeds 
23.08;  23.09 except 2309.10.10 and 2309.10.90 Animal feedstuff and supplementary feed 
 
 WT/ACC/SPEC/KHM/4/Rev.3 
Page 90  
 
 Table 4:  Products Banned from Importation into Cambodia
 
 
A.  List of pesticides banned from use in the Kingdom of Cambodia 
No. HS Code Common Name Use 
1.    1,2-dibromo-3-chloropropane [DBCP]   NEM 
2.    2.4.5 T   HEB 
3.    aldicarb(e)       INS-S 
4.    aldrin(e)                    [HHDN, for pure material] BODUP 
5.  28048000 arsenic compound   RDT 
6.    BHC/ HCH [666,hexachlor(an)] INS 
7.  28371900 calcium cyanide   FM 
8.  29021900 camphechlor   [Polychlorcamphene,toxaphene] BODUP 
9.    captafol [difolatan] FN  
10.    chlor(o)dimeform(e)  [Chlorphenamidine] BODUP 
11.    chlordane   INS 
12.    chlorfenvinphos   [CVP] INS 
13.    chlormephos   INS 
14.    chlorphenamidine    BODUP 
15.    chlorthiophos   BODUP 
16.    coumaphos   AC,MT 
17.    crimidine   RDT 
18.    cyanthoate   INS 
19.    cycloheximide      FN  
20.    cyhexatin [tricyclohexyltin hydroxide] AC  
21.  29036200 DDT                 [zeidane, dicophane] INS 
22.    demephion-O and S   INS 
23.    demephion-S [merkaptofos teolery] BODUP 
24.    demeton-O   and-S            INS 
25.    demeton-S    BODUP 
26.    dieldrin(e)                   [HEOD] INS 
27.    dimefox   INS 
28.    dinoseb(e)  [DNBP] HEB 
29.    disulfoton    [ethylthiodemeton, M-74]   INS 
30.  29209000 endosulfan   INS 
31.    endrin(e)               [nendrin] BODUP 
32.    EPN   INS 
33.    ESP [oxydeprofos] BODUP 
34.    ethoprop               [ethoprophos] INS-S 
35.    ethylthiometon          
36.    fenamiphos (phe-)      
37.    fenophosphon    
38.    fensulfothion    
39.    fluoroacetamide    
40.    fonofos    
41.    fosthietan                   
42.    heptachlor(e)         
43.    isodrin      [isomer of aldrine]  
44.    leptophos  [MBCP]  
45.    MBCP Herbicide    
46.    mephosf(ph)olan     
47.  37079000 mercuric compound    
48.  29201000 methyl parathion  [metafos]  
49.    monocrotophos     WT/ACC/SPEC/KHM/4/Rev.3 
 Page 91 
 
 
 A.  List of pesticides banned from use in the Kingdom of Cambodia 
No. HS Code Common Name Use 
50.    paraquat    
51.    parathion   [thiofos]  
52.    parathion-ethyl    
53.    phenamiphos     
54.  29310090 phenylmercury acetate     
55.    phorate                [timet ]  
56.    phos(ph)folan        
57.  29241000 phosphamidon    
58.    prothoate    
59.    red squill   [scilliroside]  
60.    schradan(e)                  
61.  28261100  sodium fluoroacetate    
62.    sulfotep(p)    
63.    TEPP [ethyl pyrophosphate]  
64.    terbufos    
65.    terpene polychlorinates [polychloroterpenes]  
66.    thionazin(e)              
67.    trichloronat(e)       
 
 
Legend : 
 
AC :  Acaricide  
AP:  Aphicide  BTS:  Bacteriostat (soil)  BODUP: Active Ingredient believed to be 
obsolete or discontinued for use 
as pesticide   
DFL:  Defoliant 
FN:  Fungicide, other than for seed 
treatment  
FM:  Fumigant  
FST:  Fungicide for Seed Treatment  
HEB:  Herbicide  INS:  Insecticide  Ia.: Extremely hazardous (<20mgkg)  
Ib.:  Highly hazardous(20-200mgkg)  II.:  Moderately hazardous(200-
2000mgkg)  
III.: Slightly hazardous(>2000mgkg)  
IGR:  Insect Growth Regulator ML:  Mollusscicide   
MT:  Miticide  
NEM:  Nematicide  O:  Pesticide unlikely to present 
acute hazard in normal use  
PGR:  Plant Growth Regulator RDT:  Rodenticide GF:  Gaseous or volatile fumigants 
not classified under the WHO  recommended classification of pesticides by hazard 
LV:  Larvicide 
-S:  Apply to soil: not use with HEB 
or PGR  
GF:  Gaseous or volatile fumigants 
not classified under the WHO recommended classification of 
pesticides by hazard; [....]-others 
equivalent  common names. 
 
 
 
  
 
  WT/ACC/SPEC/KHM/4/Rev.3 
Page 92  
 
  
 
B.   List of Narcotics, Ps ychotropic Substances and Their P recursors Banned from Import into 
Cambodia 
No. HS –Code Description 
1.  1211.90.10  - - Of a kind used in pharmacy 
2.  1211.90.20  - - Cannabis 
3.  1211.90.30  - - Coca 
4.  1301.90.30   - - Cannabis resin 
5.  1302.11.00  - - Opium. 
6.  1302.19.10  - - - Extracts and dyes of cannabis 
7.  1302.39.10  - - - Modified 
8.  2921.11.00  - - Methylamine, di- or trimethylamine and their salts 
9.  2921.12.00  - - Diethylamine and its salts 
10.  2921.19.00  - - Other 
11.  2921.21.00  - - Ethylenediamine and its salts 
12.  2921.22.00  - - Hexamethylenediamine and its salts 
13.  2921.29.00  - - Other 
14.  2921.30.00  - Cyclanic, cyclenic or cycloterpenic mono- or po lyamines, and their derivatives; salts 
thereof 
15.  2921.41.00  - - Aniline and its salts 
16.  2921.42.00  - - Aniline derivatives and their salts 
17.  2921.43.00  - -Toluidines and their derivatives; salts thereof 
18.  2921.44.00  - - Diphenylamine and its derivatives; salts thereof 
19.         (beta-naphthylamine) and their derivatives; salts thereof 
20.  2921.49.00  - - Other 
21.  2921.51.00  - - o-, m-, p-Phenylenediamine, diaminotoluenes, and their  derivatives salts thereof 
22.  2921.59.00  - - Other 
23.  2922.11.00  - - Monoethanolamine and its salts 
24.  2922.12.00  - - Diethanolamine and its salts 
25.  2922.13.00  - -Triethanolamine and its salts 
26.  2922.19.00  - - Other  
27.  2922.21.00  - - Aminohydroxynaphthalene sulphonic acids and their salts 
28.  2922.22.00  - - Anisidines, dianisidines, phenetidines, and their salts 
29.  2922.29.00  - - Other 
30.  2922.30.00  - Amino-aldehydes, amino-ketones and amino-quinones , other than   those containing 
more than one kind of oxygen function; salts thereof - Amino-acids and their esters, other than those containing  more than one kind of oxygen function; salts thereof : 
31.  2922.41.00  - - Lysine and its esters; salts thereof 
32.  2922.42.10  - - - Glutamic acid 
33.  2922.42.20  - - - Monosodium glutamate 
34.  2922.42.90  - - - Other 
35.  2922.43.00  - - Anthranilic acid and its salts 
36.  2922.49.00  - - Other 
37.  2922.50.00  - Amino-alcohol-phenols,amino-acid-phenols and other  amino-compounds  with 
oxygen function 
38.  2924.10.00  - Acyclic amides (including acyclic carbamates)  and their derivatives;   salts thereof  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 93 
 
 
 B.   List of Narcotics, Ps ychotropic Substances and Their P recursors Banned from Import into 
Cambodia 
No. HS –Code Description 
39.  2924.21.10  - - - Parsethoxyphenyl urea (dulcin) 
40.  2924.21.90  - - - Other 
41.  2924.22.00  - - 2-Acetamidobenzoic acid 
42.  2924.29.00  - - Other 
43.  2925.11.00  - - Saccharin and its salts 
44.  2925.19.10  - - - Glutethimides 
45.  2925.19.90  - - - Other 
46.  2925.20.10  - - Metformin, phenformin and cemetidines; its salts and derivatives 
47.  2925.20.20  - - Ethylene imine, propylene imine 
48.  2925.20.90  - - Other 
49.  2926.10.00  - Acrylonitrile 
50.  2926.20.00  - 1- Cyanoguanidine (dicyandiamide) 
51.  2926.90.00  - Other 
52.  2927.00.00  Diazo-, azo- or azoxy-compounds. 
53.  2932.11.00  - -Tetrahydrofuran 
54.  2932.12.00  - - 2-Furaldehyde (furfuraldehyde) 
55.  2932.13.00  - - Furfuryl alcohol and tetrahydrofurfuryl alcohol 
56.  2932.19.00  - - Other 
57.  2932.21.00  - - Coumarin, methylcoumarins and ethylcoumarins 
58.  2932.29.00  - - Other lactones 
59.  2932.91.00  - - Isosafrols 
60.  2932.92.00  - - 1-(1,3-Benzodioxol-5-yl )propan-2-one 
61.  2932.93.00  - - Piperonal 
62.  2932.94.00  - - Safrole 
63.  2932.99.00  - - Other 
64.  2933.11.00  - - Phenazone (antipyrin) and its derivatives 
65.  2933.19.00  - - Other 
66.  2933.21.00  - - Hydantoin,and its derivatives 
67.  2933.29.00  - - Other 
68.  2933.31.00  - - Pyridine and its salts 
69.  2933.32.00  - - Piperidine and its salts 
70.  2933.39.10  - - - Chlorpheniramine and isoniazid 
71.  2933.39.90  - - - Other 
72.  2933.40.00  - Compounds containing a quinoline or isoquinoline ring - system   (whether or not 
hydrogenated), not further fused 
73.  2933.51.00  - - Malonylurea (barbituric acid) and its derivatives;  salts thereof 
74.  2933.59.00  - - Other 
75.  2933.61.00  - - Melamine 
76.  2933.69.00  - - Other 
77.  2933.71.00  - - 6-Hexanelactam (epsilon-caprolactam) 
78.  2933.79.00  - - Other lactams 
79.  2933.90.10  - - Mebendazole and Parbendazole 
80.  2933.90.90  - - Other 
81.  2934.10.00  - Compounds containing an unfused thiazole ring  (whether or not hydrogenated)   in 
the structure WT/ACC/SPEC/KHM/4/Rev.3 
Page 94  
 
 B.   List of Narcotics, Ps ychotropic Substances and Their P recursors Banned from Import into 
Cambodia 
No. HS –Code Description 
82.  2934.20.00  - Compounds containing a benzothiazole ring-system   (whether or not hydrogenated), 
not further fused 
83.  2934.30.00  - Compounds containing a phenothiazine ring-system  (whether or not hydrogenated), 
not further fused 
84.  2934.90.00   - Other 
85.  2939.10.00  - Alkaloids of opium and their derivatives; salts thereof  
86.  2939.21.00  - - Quinine and its salts 
87.  2939.29.00  - - Other 
88.  2939.30.00  - Caffeine and its salts 
89.  2939.41.00  - - Ephedrines and its salts 
90.  2939.42.00  - - Pseudophedrine (INN) and its salts 
91.  2939.49.00  - - Other 
92.  2939.50.00  - Theophylline and aminophylline(theophylline - ethylenediamine) and  their 
derivatives; salts thereof 
93.  2939.61.00  - - Ergometrine (INN) and its salts 
94.  2939.62.00  - - Ergotamine (INN) and its salts 
95.  2939.63.00  - - Lysergic acid and its salts 
96.  2939.69.00  - - Other 
97.  2939 70.10  - - Nicotine sulphate 
98.  2939 70.90  - - Other 
99.  2939.90.00  -  Other 
 
C- Right Hand Drive Vehicles 
  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 95 
 
 
 Table 5:  Goods subject to import licensing  
HS Codes Description  Government Body in charge of import 
licensing 
300110, 300120, 300190, 300210, 300210, 300230, 
300290, 300310, 300320, 
300330, 300340, 300390, 
300410, 300420, 300430, 
300440, 300450, 300490, 300510, 300590, 300610, 
300620, 300630, 300640, 
300650, 300660 Pharmaceuticals and 
medical material Ministry of Health, Department of Drugs and 
Food 
310100, 310210, 310220, 310230, 310240, 310240, 310250, 310260, 310270, 
310280, 310290, 310310, 
310320, 310390, 310410, 
310420, 310430, 310490, 
310510, 310520, 310530, 310540, 310550, 310560, 
310590, 380810, 380820, 
380830, 380840, 380890 Agricultural inputs Ministry of Agriculture, Forestry and Fishery 
(MAFF), Department of Agricultural Legislation 
36; 93 Weapons, explosives and 
ammunition Ministry of National Defense 
71.06; 71.08; 71.18 Gold, silver, precious 
stones and articles thereof  National Bank of Cambodia 
88; 89 Vehicles, aircraft and 
parts, ships and boats, and 
other machinery for military purposes Ministry of National Defense 
 WT/ACC/SPEC/KHM/4/Rev.3 
Page 96  
 
 Table 6:  Imports subject to minimum customs value
 
 HS Code Product Description 
1 1511.90.00 Cooking Oil 
2 0713. Green bean 
3 2401.20.90 Leaf tobacco strips 
4 2401.30.00  C-Tobacco slice 
5 2403.10.90 Cut tobacco 
6 2710.00.21   to   2710.00.27 Gasoline ( E.A ) 
7 2710.00.31 Gasoline ( JET A1 ) 
8 2710.00.41 Aviation turbine fuel having of flashpoint of 23oC or over 
9 2710.00.42 Lamps kerosen 
10 2710.00.71   to   2710.00.73 Gas Oils 
11 2710.00.79 Other of gas oils 
12 2710.00.83 Lubriating oil 
13 2711.11.00 Natural Gas 
14 2806.10.00 Hydrochloric acid 
15 2807.10.00 Sulfuric acid 
16 2922.42.20 Monosodium Glutamate 
17 4802.52.00 Paper in roll ( 50 GSM to 70 GSM ) 
18 4802.53.00 Paper in roll ( more than 150 GSM ) 
19 6309.00.00 Used Clothes 
20 6908.90.20 Tile ( for China origine only ) 
21 7208.10.00   to   7208.90.00 Flat-rolled product of iron or non-alloy steel 
22 7209.15.00   to   7209.90.00 Flat-rolled product of iron or non-alloy steel 
23 7211.13.00   to   7211.90.90 Flat-rolled product of iron or non-alloy steel 
24 7213.10.10   to   7213.99.30 Bars and rods, hot -rolled in irregularly wound coils, of iron or 
non-allly steel 
25 7214.10.10   to  7214.99.30 Other bars and rods of iron or non-allly steel 
26 7215.10.10   to   7215.90.20 Other bars and rods of iron or non-allly steel 
27 7216.10.10   to   7216.99.20 Angles, sharpes and sections of iron or non-alloy steel 
28 7303.00.10   to   7303.00.90 Tubes, pipes and hollow profiles, of cast iron 
29 7304.10.00   to   7404.90.00 Tubes, pipes and hollow profiles, seamless, of iron or steel 
30 7305.11.00   to   7305.90.00 Other tubes and pipes  
31 7306.10.00   to   7306.90.90 Other tubes, pipes and hollow profiles, of iron or steel 
32 8407.31.90 Used motorcycle engine 
33 8415.10.10 Used air conditionner 
34 8418.10.10 Used refrigerator 
35 8450.11.00 Used washing machine 
36 8473.30.90 Computer casing with power supply 
37 8501.61.00   to   8501.64.00 Generator 
38 8502.11.00   to   8502.20.20 Generator 
39 8518.29.00 Used speaker 
40 8518.50.00 Used amplifier 
41 8520.33.00 Used radio cassette 
42 8521.10.00 Used VTR, VCR, VCP, 
43 8523.29.00 Cement  
44 8528.12.00 Used CTV  
45 8702.10.10   to   8702.90.00 Motor vehicles for the transport of ten or more persons 
46 8703.10.10   to   8703.10.20 Motor cars 
47 8703.21.20   to   8703.21.30 Motor cars 
48 8703.22.20   to   8703.22.30 Motor cars 
49 8703.23.21   to   8703.23.32 Motor cars 
50 8703.24.21   to   8703.24.32 Motor cars 
51 8703.31.21   to   8703.31.32 Motor cars  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 97 
 
 
  HS Code Product Description 
52 8703.32.21   to   8703.32.32 Motor cars 
53 8703.33.21   to   8703.90.12 Motor cars 
54 8704.10.00   to   8704.90.00 Motor vehicles for the transport of goods 
55 8708.29.13 Used door for motor vehicles origine from Japan, EU and the 
Norht American 
56 8708.29.92 Used dashboard for motor vehicles origine from Japan, EU and the 
Norht American 
57 8708.29.93 Used bumper for motor vehicles origine from Japan, EU and the 
Norht American 
58 8711.10.00 Used motorcycles 
59 8711.20.10   to   8711.30.00 Used motorcycles 
60 8711.90.10   to   8711.90.20 Used motorcycles 
61 8712.00.00 Used Bicycles 
62 8714.19.10   to   8714.19.20 Used parts and accesso ries of motorcycles ( Saddle ) 
63 8714.19.10 Used parts a nd accessories of motorcycles 
64 9401.20.00 Used seats for motor vehicles origine from Japan, EU and the 
North American 
64 9503.90.90 Used Toys 
 
HS code based on Customs Tariff of Cambodia 2001 
 
 WT/ACC/SPEC/KHM/4/Rev.3 
Page 98  
 
 Table 8:  Items subject to export taxes
 
HS Heading Description of Goods Export Tariff 
(% ad valorem ) 
01.02 
01.03 Pure bred breeding bovine animals and swine 10 
03.01, 03.02 
03.03, 03.04 
03.05 Live fish, prepared fish and fish products 10 
03.06 
03.07 Live crustaceans and mollusc s and products thereof 10 
12.11,13.01 
13.02 Cannabis, Cannabis resin, extracts and dyes, coca, opium* 50 
29.05.50 Halogenated, sulphonated, nitrated or nitrated derivatives of a 
cyclic alcohol* 50 
29.26 Nitrile-function compounds* 50 
40.01 
40.04 Natural rubber in primary forms or in plates, sheets or strips 
and rubber waste 10 
44.02, 44.03 
44.04, 44.05 44.06, 44.07 Unprocessed and semi-processed wood;  wood charcoal 10 
44.08.10.00 
44.09  Sawn and shaped wood.  Veneer sheets and sheets for 
plywood; strips for flooring 5 
 
* Categories included for the sake of fo rmal completeness.  The products in th ese groups require a licence in order to 
be exported.  The Royal Government has in  fact never issued any such licenses.  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 99 
 
 
 Table 9:  Export restrictions maintained by Cambodia  
HS Code Product 
description Measure Responsible agency GATT/WTO 
justification 
10.06 Rice Quota/NAL Ministry of 
Commerce GATT Article XI:2(a) 
Eliminated on 
26 July 2001 
1211.90.20; 
1211.90.30; 1301.90.30; 
1302.11.00; 
1302.19.10; 29.05;  29.21-
29.26;  29.32-
29.34;  29.39;  2909.11;  2914.11;  
2915.24;  2915.90;  
2939.61;  2902.90;  
2914.31;  2912.21;  
30.02-30.06 Pharmaceuticals 
and medical material, narcotic 
drugs and poisons  Permit;   
Prohibition for narcotic drugs and 
poisons Ministry of Health  GATT Article XX(b) 
44.01-44.04 Round and sawn 
logs  Prohibition Council of Ministers GATT Article XX(g) 
44.05-44.21 Wood products Quota/NAL Council of 
Ministers, MAFF, 
Ministry of 
Commerce GATT Article XX(g) 
93.01-93.06 Weapons, 
explosives and 
ammunition NAL Ministry of National 
Defence GATT Article 
XXI(b)(ii) 
87.10 Vehicles and 
machinery for 
military purposes NAL Ministry of National 
Defence GATT Article 
XXI(b)(ii) 
97.05;  97.06 Antiques more 
than 100 years old Prohibition  Ministry of Culture 
and Fine Arts GATT Article XX(f) 
 
NAL: Non-automatic licensing 
 WT/ACC/SPEC/KHM/4/Rev.3 
Page 100  
 
  
 [ DRAFT DECISION 
 
ACCESSION OF THE KINGDOM OF CAMBODIA 
 
Decision of […]  
 
 
 The [General Council] [Ministerial Conference],  
 Having regard to  paragraph 2 of Article XII and paragr aph 1 of Article IX of the Marrakesh 
Agreement Establishing the World Trade Organizat ion (the "WTO Agreement"), and the Decision-
Making Procedures under Articles IX and XII of th e WTO Agreement agreed by the General Council 
(WT/L/93),  
 [ Conducting  the functions of the Ministerial Conference in the interval between meetings 
pursuant to paragraph 2 of Article IV of the WTO Agreement,]   Taking note of the application of the Kingdom of Cambodia for accession to WTO 
Agreement dated 19 October 1994, 
 
 Noting  the results of the negotiations directed toward the establishment of the terms of 
accession of the Kingdom of Cambodia to the WTO Agreement and having prepared a Protocol on the Accession of the Kingdom of Cambodia,   Decides  as follows: 
 
1. The Kingdom of Cambodia may accede to th e WTO Agreement on the terms and conditions 
set out in the Protocol annexed to this Decision. 
  
_______________ 
 
   WT/ACC/SPEC/KHM/4/Rev.3 
 Page 101 
 
 
 DRAFT PROTOCOL  
 
ON THE ACCESSION OF THE KINGDOM OF CAMBODIA 
 
Preamble  
 
 The World Trade Organization (hereinafter referred to as the "WTO"), pursuant to the approval 
of the General Council of the WTO accorded under Article XII of the Marrakesh Agreement Establishing the World Trade Organi zation (hereinafter referred to as the "WTO Agreement"), and the 
Kingdom of Cambodia,  
 
 Taking note
 of the Report of the Working Party on the Accession of the Kingdom of Cambodia 
to the WTO Agreement reproduced in document WT /ACC/KHM/[…], dated […] (hereinafter referred 
to as the "Working Party Report"),  
 Having regard
 to the results of the negotiations on the accession of the Kingdom of Cambodia 
to the WTO Agreement,    Agree
 as follows: 
 
PART I -  GENERAL 
 
1. Upon entry into force of this Prot ocol pursuant to paragraph 8, the Ki ngdom of Cambodia 
accedes to the WTO Agreement pursuant to Article XII of that Agreement and thereby becomes a Member of the WTO.   
2. The WTO Agreement to which the Kingdom of Cambodia accedes shall be the WTO 
Agreement, including the Explanatory Notes to that Agreement, as rectified,  amended or otherwise 
modified by such legal inst ruments as may have entered into force be fore the date of entry into force of 
this Protocol.  This Protocol, which shall include the commitments referred to  in paragraph [224] of 
the Working Party Report, shall be an integral part of the WTO Agreement. 
 
3. Except as otherwise provided for in para graph [224] of the Working Party Report, those 
obligations in the Multilateral Trade Agreements annexed to the WTO Agreement that are to be 
implemented over a period of time starting with the entry into force of that Agreement shall be 
implemented by the Kingdom of Cambodia as if it had accepted that Agreement on the date of its entry into force. 
 
4. The Kingdom of Cambodia may maintain a measure inconsistent with paragraph 1 of Article II of the GATS provided that such a measure was recorded  in the list of Article II Exemptions annexed to 
this Protocol and meets the conditions of th e Annex to the GATS on Article II Exemptions. 
 
PART II - SCHEDULES 
 
5. The Schedules reproduced in Annex I to th is Protocol shall become the Schedule of 
Concessions and Commitments annexed to the General Agreement on Tariffs and Trade 1994 
(hereinafter referred to as the "GATT 1994") and the Schedule of Specific Co mmitments annexed to the 
General Agreement on Trade in Services (hereinafter referred to as "GATS") relating to the Kingdom of 
Cambodia.  The staging of the concessions and commitments listed in the Schedules shall be 
implemented as specified in the releva nt parts of the respective Schedules. 
 6. For the purpose of the reference in paragraph 6(a) of Article II of the GATT 1994 to the date of 
that Agreement, the applicable date in respect of the Schedules of Con cessions and Commitments 
annexed to this Protocol shall be the date  of entry into force of this Protocol. WT/ACC/SPEC/KHM/4/Rev.3 
Page 102  
 
  
PART III - FINAL PROVISIONS 
 7. This Protocol shall be open for acceptance, by signature or otherwise, by the Kingdom of Cambodia un til […]. 
 
8. This Protocol shall enter into force on the thirtieth day following the day upon which it shall 
have been accepted by the Kingdom of Cambodia.   9. This Protocol shall be deposited with the Dire ctor-General of the WTO.  The Director-General 
of the WTO shall promptly furnish a certified copy of  this Protocol and a notification of acceptance by 
the Kingdom of Cambodia thereto pursuant to paragraph 9 to each Member of the WTO and to the Kingdom of Cambodia.     This Protocol shall be registered in accordance with the provisions of Article 102 of the Charter 
of the United Nations.   
  Done at [place] this [date of mont h in full] day of [month and year in full] in a single copy in the 
English, French and Spanish languages, each te xt being authentic, except that a Schedule 
annexed hereto may specify that it is au thentic in only one of these languages. 
 
_______________ 
 
  WT/ACC/SPEC/KHM/4/Rev.3 
 Page 103 
 
 
 ANNEX I 
    
 
  
  
SCHEDULE […] – THE KINGDOM OF CAMBODIA 
 
 
Authentic only in the … language. 
 
(Circulated in document WT/ACC/KHM/…/Add.1) 
 
  
_______________ 
  
  
SCHEDULE OF SPECIFIC COMMITMENTS ON SERVICES 
LIST OF ARTICLE II EXEMPTIONS 
 
 
Authentic only in the … language. 
 
(Circulated in document WT/ACC/KHM/…/Add.2) ] 
 
 
  
__________