G/RO/N/266  
7 février  2024 
(24-1006) Page: 1/12 
Comité des règles d'origine  Original:  anglais  
 
 
NOTIFICATION AU TITRE DE L'ARTICLE 5 ET DU PARAGRAPHE 4 DE  
L'ANNEXE II DE L'ACCORD SUR LES RÈGLES D'ORIGINE  
RÈGLES D'ORIGINE NON PRÉFÉRENTIELLES ET PRÉFÉRENTIELLES  
1. Conformément à l'article 5:1 de l'Accord sur les règles d'origine, chaque Membre 
communiquera au Secrétariat, dans un délai de 90 jours après la date à laquelle l'Accord sur l'OMC 
entrera en vigueur pour lui, ses règles d'origine et ses décisions judiciair es et administratives 
d'application générale concernant les règles d'origine applicables à cette date. Si, par inadvertance, 
une règle d'origine n'a pas été communiquée, le Membre concerné la communiquera immédiatement 
après que ce fait sera connu. L'artic le 5:2 dispose en outre que pendant la période visée à l'article  2, 
les Membres qui apporteront des modifications autres que de minimis  à leurs règles d'origine, ou 
qui introduiront de nouvelles règles d'origine, feront paraître un avis à cet effet au moin s 60 jours 
avant l'entrée en vigueur de la règle modifiée ou nouvelle, de manière que les parties intéressées 
puissent avoir connaissance de leur intention de modifier une règle d'origine ou d'introduire une 
nouvelle règle d'origine, à moins que des circon stances exceptionnelles n'apparaissent ou ne 
risquent d'apparaître pour un Membre.  
 
2. En outre, le paragraphe 4 de l'Annexe II de l'Accord sur les règles d'origine dispose que les 
Membres communiqueront aussitôt que possible au Secrétariat leurs règles d' origine préférentielles 
existantes ou nouvelles, y compris une liste des arrangements préférentiels auxquels elles 
s'appliquent, et les décisions judiciaires et administratives d'application générale concernant leurs 
règles d'origine préférentielles . Des l istes des informations reçues et pouvant être consultées au 
Secrétariat seront distribuées aux Membres par celui -ci dans les documents de la série G/RO/N/.  
 
3. En ce qui concerne les règles d'origine préférentielles et non préférentielles et les prescripti ons 
en matière d'origine, la notification suivante a été reçue:  
 
CAMBODGE  
 
A. RÈGLES D'ORIGINE NON PRÉFÉRENTIELLES ET PRÉFÉRENTIELLES  
Loi du gouvernement du Royaume du Cambodge sur les règles d'origine, promulguée le 
5 juillet  2023.  
 
Une traduction non officielle en anglais est annexée ci -après.1 
 
 
_______________  
 
  
 
1 En anglais seulement.  G/RO/N/266  
 
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 ANNEX  
 
   Unofficial  
  Translation  
  
  
  
  
ROYAL KRAM  
NS/RKM/0723/011  
WE,  
PREAHKARUNA PREAHBAT SAMDECH PREAHBAROMEATH NORODOM SIHAMONI  
SAMANPHUMCHEATSASNA RAKKHATIYA KHEMARAROATHREAST PUTHITREATHOMREAMOHAKSATR 
KHEMARACHORNEA SAMOHOPHEAS KAMPUCHEKREACHROATHBORANAKSANTE 
SOPHEAKMONGKOLEA SEREIVIBOLEA KHEMERASREYPIREAST 
PREAHCHAOKRUNGKAMPUCHEATHIPADEI  
  
- Having seen the Constitution of the Kingdom of Cambodia;  
- Having seen the Royal Decree, no. NS/RKT/0918/925, dated 6 September 2018, on 
the Appointment of the Royal Government of the Kingdom of Cambodia  
- Having seen the Royal Decree, no. NS/RKT/0320/421, dated 30 March 2020, on the 
Appointment and Revision of the Composition  of the Royal Government of the 
Kingdom of Cambodia;  
- Having seen the Royal Kram, no. NS/RKM/0618/012, dated 28 June 2018, 
promulgating the Law on the Organization and Functioning of the Council of 
Ministers;  
- Having seen the Royal Kram, no. NS/RKM/0196/16 , dated 24 January 1996, 
promulgating the Law on Establishment of the Ministry of Commerce;  
- Having seen the proposal of Samdech Aka Moha Sena Padei Techo HUN SEN, Prime 
Minister of the Kingdom of Cambodia;  
  
HEREBY PROMULGATE  
The Law on Rules of Origin,  which was adopted by the National Assembly on 12 June 2023 
at the ninth session of the sixth legislature and entirely reviewed and approved by the Senate 
as to its form and legality on 21 June 2023 at the tenth session of the fourth legislature, the 
whole  substance of which shall be as follows:  
  
  
  
  
  
    
    G/RO/N/266  
 
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LAW  
ON 
RULES OF ORIGIN  
  G/RO/N/266  
 
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 CHAPTER I GENERAL PROVISIONS  
Article 1: Objective  
 
This Law stipulates the principles and rules of origin of exported and imported goods, aimed at 
promoting and facilitating trade benefiting from trade preferences and the implementation of non -
preferential rules as well as preventing frauds of origin of goods.   
Article 2: Scope  
 
This Law governs preferential rules of origin and non -preferential rules of origin and shall apply to 
the following:  
1- A producer, an exporter, and an importer, requiring a Proof of Origin and a mark of origin;  
2- A Certificate of Origin Issuing Authority for  goods to be exported;  
3- A Proof of Origin Receiving Authority for imported goods; and  
4- A legal person or an organization engaging in trade related activities making the declaration 
of origin.  
Article 3: Definitions  
 
The key terms used in this law are def ined hereunder:  
 
1- Rules of Origin means rules of origin which includes preferential rules of origin and non -
preferential rules of origin;  
2- Preferential Rules of Origin  means the rules used to determine the origin of goods under 
a free trade agreement betwe en two or more countries  in accordance with the General 
Agreement on Tariffs and Trade (GATT) 1994 or under other preferential trade 
arrangements/agreements;   
3- Non-Preferential Rules of Origin  means the rules used to determine the origins of 
exported and i mported goods for the purpose of the application of most -favored -nation (MFN) 
treatment, anti -dumping and countervailing duties, a safeguard measure, marks of origin 
requirements, quantitative restrictions, government procurement, and trade statistics;   
4- Proof of Origin  Receiving Authority  means a Customs Administration authorized to 
receive a Proof of Origin of imported goods;  
5- Certificate of Origin  Issuing Authority  means the General Department of Trade Support 
Services of the Ministry of Commerce, or any entities authorized by the Ministry of Commerce 
to issue a Certificate of Origin for a good to be exported and to regulate a certified exporter;  
6- Certificate of Ori gin means a specific form which is issued by an issuing authority and 
which certifies that the goods to which the certificate relates originate in a specific country;  
7- Declaration of Origin  means a statement made by an exporter or an importer as to the 
origin of the goods in accordance with domestic laws and regulations or free trade agreements 
or other trade agreements to which the Kingdom of Cambodia is party or under unilateral 
preferences;   
8- Preferential Certificate of Origin  means a Certificate of Orig in used for the application of 
preferential tariff treatment under free trade agreements or other trade agreements to which 
the Kingdom of Cambodia is party or under unilateral preferences;  
9- Non-Preferential Certificate of Origin  means a Certificate of Ori gin used for the 
application of non -preferential treatment purposes;  
10- MFN Treatment  means the principle of not discrimination between trading partners;   
11- Proof of Origin  means a document or statement either in paper or electronic format 
which serves as a prima facie evidence to support that the goods to which it relates satisfy the 
origin criteria under applicable rules of origin. It includes a certificate of origin and a  declaration 
of origin; and  G/RO/N/266  
 
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 12- Intermediate Country means a country or countries in which a good has been 
transported other than the originating country and the last importing country.   
CHAPTER II PREFERENTIAL RULES OF ORIGIN  
Article 4: Preferential Rules o f Origin under Free Trade Agreements or other Trade  
Agreements  
 
The determination of the origin of goods for preferential tariff treatment purposes under free trade 
agreements and other trade agreements shall be made in accordance with the rules of origin  under 
such free trade agreements or other trade agreements to which the Kingdom of Cambodia is a 
party.  
 
Article 5: Preferential Rules of Origin under Unilateral Preferences  
 
The determination of the origin of goods for unilateral preferential tariff tr eatment purposes shall 
be made in accordance with the preferential rules of origin of importing preference -granting 
countries.  
 
CHAPTER III NON -PREFERENTIAL RULES OF ORIGIN  
Article 6: Determination of the Origin of Goods  
 
The determination of the origin  of goods shall be made with the following criteria:   
- wholly obtained or produced goods in one country or - substantial transformation.  
A good which is wholly obtained or produced in one country shall be deemed to be originating in that 
country. The following goods are deemed to be wholly obtained or produced in one country:   
 
a. mineral products extracted from its soil, from its territorial waters or from its sea -bed;  
b. plants and vegetable products harvested or gathered in that country;  
c. live animals born and raised in that country;  
d. products obtained from live animals in that country;  
e. products obtained from hunting or fishing conducted in that country;  
f. products obtained by maritime fishing and other products taken from the sea by a vessel  flying 
the flag of that country;  
g. products obtained aboard a factory ship of that country solely from products of the kind 
covered by paragraph (f) above;  
h. products extracted from marine soil or subsoil outside that country’s territorial waters, 
provided that the country has sole rights to work that soil or subsoil;  
i. scrap and waste from manufacturing and processing operations, and used articles, collected 
in that country and fit only for the recovery of raw materials;  
j. goods produced in that country solel y from the products referred to in paragraph (a) to (i) 
above.  
Where multiple countries have taken part in the production of the goods, the determination of the 
origin of goods shall be made by virtue of the substantial transformation criterion. The 
deter mination of the origin of goods using substantial transformation criterion shall be made 
according to the criterion of change in tariff classification or the criterion of ad valorem percentages.   
 
The specific technical details of the substantial transformation criterion shall be determined by an 
Inter-Ministerial Prakas between the Minister of Economy and Finance and the Minister of 
commerce.  
Article 7: Minimal Operations and Processes  
 
The following operations, when undertaken on non -originating materials to produce a good, shall be 
considered as insufficient working or processing to confer on that good the status of an originating 
good:  G/RO/N/266  
 
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1- operations necessary for the preservation of goo ds during transportation or storage;  
2- operations to improve the packaging or the marketable quality of the goods or to prepare 
them for shipment, such as breaking bulk, grouping of packages, sorting and grading, repacking;  
3- simple assembly operations;  
4- mixing of goods of different origin, provided that the characteristics of the resulting product 
are not essentially different from the characteristics of the goods which have been mixed.  
5- Other operations or processes that may be jointly determined as minimal  operations and 
processes by the Inter -Ministerial Prakas between the Minister of Economy and Finance and the 
Minister of Commerce in accordance with the latest update from related free trade agreements, 
other trade agreements, or international organizatio ns.   
Article 8: Direct Consignment  
 
An originating good shall retain its originating status as determined under Article 6 of this law 
provided that the following conditions have been met:  
 
1- the good has been transported directly from an exporting country  to an importing country;  
2- the good has been transported through intermediate countries, provided that the good has not 
undergone any further processing in the intermediate countries, except for logistics activities such 
as unloading, reloading, storing, or any other operations nece ssary to preserve it in good condition 
or to transport it to the importing country.  
CHAPTER IV PROOF OF ORIGIN AND MARKS OF ORIGIN  
 
Article 9: Proof of Origin  
 
A paper and electronic Certificate of Origin and Declaration of Origin shall be considered as  a Proof 
of Origin. The Preferential Proof of Origin shall be applied in accordance with the rules of origin 
requirements under free trade agreements or other trade agreements to which the Kingdom of 
Cambodia is a party. Preferential Proof of Origin under unilateral preferences shall be applied in 
accordance with the rules of origin regulations of importing preference -granting countries.  
 
A Non -Preferential Certificate of Origin shall possess the minimum information requirement and the 
form of a non -prefer ential certificate of origin for an export good as determined by a Prakas of the 
Minister of Commerce.  
 
Article 10: Requirements and Procedures for Marks of Origin under Rules of Origin  
  
The requirements and procedures for marks of origin shall be deter mined by an Inter -Ministerial 
Prakas between the Minister of Economy and Finance and the Minister of Commerce in accordance 
with the rules of origin regulations of importing preference -granting countries or under free trade 
agreements to which the Kingdom of Cambodia is a party and the origin criteria stipulated in Article  6 
of this Law.   
  
Article 11: Authentic Certificates of Origin  
 
An authentic Preferential Certificate of Origin and an authentic Non -Preferential Certificate of Origin 
in paper form sha ll bear an authorized signature and an official seal of the Issuing Authority or other 
authentication methods determined by the Issuing Authority or other competent bodies of the 
exporting country .   
 
In the case where those Certificates of Origin are issu ed electronically by the Issuing Authority or 
other competent bodies of the exporting country, the authenticity shall be determined in accordance 
with the provisions under free trade agreements and other trade agreements to which Cambodia and 
the importing  country are parties, or under unilateral preference, or the existing laws and regulations.  
 
The procedures to authenticate an electronic Certificate of Origin shall be determined by a Prakas of 
the Minister of Commerce.  
 G/RO/N/266  
 
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 Article 12: Record -Keeping Requirements  
 
A producer and an exporter shall retain Proof of Origin records at the respective bu siness 
establishments located in the Kingdom of Cambodia for a period of 3 (three) years for inspection and 
examination conducted by the competent official of the Ministry of Commerce.  
 
A producer, an exporter or an importer shall retain Proof of Origin r ecords at the respective business 
establishments located in the Kingdom of Cambodia in accordance with the Law on Customs for 
inspection and examination conducted by the customs administration.  
 
The records referred to paragraph 1 and paragraph 2 of this Article may be maintained in any medium 
that allows for prompt retrieval, including in electronic or written form, in accordance with the existing 
laws and regulations.  
 
Article 13: Frauds of Origin of Goods   
  
Any person shall not intentionally commit o r attempt to commit a fraud of origin of goods to obtain 
preferential tariff treatment or to circumvent anti -dumping or countervailing duties in the importing 
country.  
 
The following acts of fraud of origin of goods shall be prohibited:  
 
1- Fraud of Proof o f Origin or  
2- Fraud of the information contained in the Proof of Origin.  
Article 14: Non -Conformity in Applying for the Certification of Origin of a Good  
 
Any person shall not intentionally commit non -conforming acts in applying for the certification of the 
origin of a good.  
 
The following non -conforming acts in applying for the certification of the origin of a good shall be 
prohibited:  
 
1- false declaration of the origin of the good;  
2- false declaration of raw materials used in the production of the good;  
3- false provision of information on invoices of imported raw materials;  
4- false provision of information on invoices of the exported good;  
5- false classification of goods;  
6- false provision of information on origin criteria;  
7- false provision of production reports;  
8- false provision of information on manufacturing process;  
9- false provision of information on expenditure.  
Article 15: Exemption from Proof of Origin   
 
The exemption from a Preferential Proof of Origin shall be made in accordance with the provisions 
under free trade agreements or other trade agreements to which the Kingdom of Cambodia is a party 
or the provisions under unilateral prefer ence.  
 
The Non -Preferential Proof of Origin shall be exempted:  
 
1- For exported goods unless required by an importing country or requested by an exporter.   
2- For imported goods unless there is a necessity in the application of trade measures or measure 
to safeguard public welfare and public safety by the Kingdom of Cambodia.  
  
CHAPTER V COMPETENT AUTHORITIES  
  
SECTION I CERTIFICATE OF ORIGIN ISSUING AUTHORITY   
  
  G/RO/N/266  
 
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 Article 16: Certificate of Origin Issuing Authority  
 
The Ministry of Commerce, which consists of the General Department of Trade Support Services or 
other entities authorized by the Ministry of Commerce, shall be the Issuing Authority for Certificat e 
of Origin both in paper and electronic format. The Ministry of Commerce shall be the authority to 
regulate and grant certified exporter status to exporters to self -certify the origin of goods.   
 
The procedures for applying and issuing a Certificate of O rigin shall be determined by a Prakas of the 
Minister of Commerce.  
  
Article 17: Record -Keeping by an Issuing Authority  
 
An Issuing Authority shall retain all records necessary to prove that the goods for which the Certificate 
of Origin was issued was or iginating in accordance with the existing laws and regulations.  
 
The records referred to paragraph 1 of this article may be maintained in any medium that allows for 
prompt retrieval, including in electronic or written form, in accordance with existing law s and 
regulations.  
 
Article 18: Verification  
 
The Ministry of Commerce shall have the competence to conduct a retroactive check of a Certificate 
of Origin or a Declaration of Origin for exported goods, as deemed necessary or upon the request of 
an Issuing Authority of the importing country which doubt s as to the authenticity of the document or 
as to the accuracy of the information regarding the origin of the goods in question or of certain parts 
thereof.  
 
At the request of the Ministry of Commerce, an exporter shall provide information or documents 
related to the origin of goods to the Ministry of Commerce for undertaking a retroactive check.    
  
SECTION II PROOF OF ORIGIN RECEIVING AUTHORITY  
  
Article 19: Proof of Origin Receiving Authority  
 
A Customs Administration shall be the Receiving Authority  of Proof of Origin for both preferential and 
non-preferential tariff treatment, presented by an importer, a producer, or their authorized 
representatives. The procedures for receiving a proof of origin for imported goods shall comply with 
the Law on Custo ms and the existing regulations.  
 
Article 20: Verification  
 
A Customs Administration shall have the competence to conduct a retroactive check of Proof of 
Origin, presented at the time of importation, as to the authenticity of the document or as to the 
accuracy of the information regarding the origin of the goods. A Customs Administration has a legal 
right to demand an importer to provide information or documents relating to the origin of goods in 
accordance with the existing laws and regulations.  
 
A Cust oms Administration may request cooperation from the Proof of Origin Issuing Authority or 
issuing bodies of the originating country or exporting country for a retroactive check.  
  
  
CHAPTER VI COMPETENT OFFICIALS AND INVATIGATION PROCEDURES  
  
Article 21: Origin Investigation for Exported Goods  
 
The Ministry of Commerce shall have the competence to conduct an origin investigation for exported 
goods.   
 
The origin investigation for exported goods shall be conducted only in the case where there is an 
involvement in a fraud of origin of goods to obtain preferential tariff treatment from an importing G/RO/N/266  
 
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 country or other benefits or to circumvent anti -dumping me asures, countervailing measures and 
safeguard measures.  
 
The origin investigation for exported goods shall be conducted by means of a site visit to inspect the 
production processes, documentation, accounting files, records, and other information related t o 
origin of goods. The procedures for origin investigation for exported goods shall be determined by a 
Prakas of the Minister of Commerce.  
 
Article 22: Origin Investigating Officers for Exported Goods  
 
An investigating officer shall be designated from the General Department of Trade Support Services 
by a Prakas of the Minister of Commerce to investigate the offences stipulated in this Law.  
 
Article 23: Entitlement to a Status as a Judicial Police Offici al Procedure  
 
An investigating officer legally entitled to a status as a judicial police official shall investigate the 
offences provided in this Law in accordance with the provisions of the Code of Criminal Procedure.  
The formalities and procedures for the accreditation of an origin investigating officer for exported 
goods shall be determined by an Inter -Ministerial Prakas between the Minister of Justice and the 
Minister of Commerce.  
 
Article 24: Rights of the Investigating Officers  
 
An investigating o fficer legally entitled to a status as a judicial police official shall have the rights to 
inspect, investigate, summon and receive testimony, search, seize evidence, and collect data to 
prevent and suppress offences stipulated in this Law in accordance wi th the provisions of the Code 
of Criminal Procedures.  
 
An investigating officer shall have the rights to seek assistance from local authorities at every level 
and the armed forces or other competent authorities to jointly suppress offences stipulated in t his 
Law.  
 
Article 25: Witness ' Testimony  
 
An investigating officer shall receive testimony from any witness if the investigating officer considers 
that the testimony of the witness may benefit an investigation in accordance with the provisions of 
the Cod e of Criminal Procedures.  
 
Where any witness refuses to testify without legitimate reasons and such refusal is likely to have an 
adverse impact on the investigation, the investigating officers shall request the prosecutors to 
summon the witness to appear and give testimony.  
  
Article 26: Origin Investigation for Imported Goods  
 
An origin investigation for imported goods in the case where there is an involvement in a fraud of 
origin of goods to obtain preferential tariff treatment or other benefits or to circumvent antidumping 
measures, countervailing measures and safeguard measur es shall be undertaken by a customs 
official legally entitled to a status as a judicial police official in accordance with this Law, the Law on 
Customs, and the existing regulations.  
  
Article 27: Joint Origin Investigation  
 
Where necessary, the Ministry  of Commerce or a Customs Administration shall request cooperation 
from relevant institutions to conduct a joint origin investigation.  G/RO/N/266  
 
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 CHAPTER VII PENALTIES  
  
Article 28: Sanctions  
 
Sanctions under this law shall include administrative sanctions and crimi nal sanctions:  
Administrative sanctions include:  
- A written warning  
- the temporary suspension  or the cessation of business activities and operations  
- the suspension, the revocation or the removal of permits or licenses.   
A written warning; the suspension or the cessation of business activities and operations; and the 
suspension, the revocation or the removal of permits or licenses are under the purview  of the Ministry 
of Commerce.  
 
An offence that is subject to administrative sanctions shall be determined by a Prakas of the Minister 
of Commerce.  
 
Any person who is not satisfied with the decision on the imposed administrative sanctions may file 
an appe al to the Minister of Commerce within 30 (thirty) days after receiving the notification of the 
decision.   
 
The Minister of Commerce shall decide the appeal filed within 30 (thirty) days from the date of receipt 
of such appeal.  
 
In the case where the pers on is still not satisfied with the decision of the Minister of Commerce, such 
person shall have the rights to file a complaint to the competent court of the Kingdom of Cambodia 
within 30 (thirty) days from the date of receipt of the notification of the dec ision.  
 
Types of administrative sanctions, the competence, and the procedures for an appeal against the 
administrative sanctions, related to the origin of imported goods shall be implemented in accordance 
with Law on Customs and the existing regulations.  
Criminal sanctions include:  
- A transitional penalty   
- A monetary fine  
- Imprisonment  
Other offences subject to an interim penalty in accordance with this Law shall be determined by a 
Sub-Decree.  
 
The imposition of a transitional penalty shall be the competence of an investigating officer and/or a 
customs officer legally entitled to a stat us as a judicial police official.  
 
The payment of the transitional penalty shall lead to the extinction of any related criminal actions.  
 
The payment of the transitional penalty shall not lead to the dismissal of the obligation to complete 
the administra tive measures and other administrative sanctions imposed in accordance with this Law.  
 
In the case where an offender refuses to pay a transitional penalty, an investigating officer and/or a 
customs officer legally entitled to a status as a judicial police  official may bring the case to a 
competent court.  
 
The procedures for the imposition of the transitional penalty for offences related to the origin of 
exported goods shall be determined by an Inter -Ministerial Prakas between the Minister of Commerce 
and the Minister of Justices. As for the procedures for the imposition of the transitional penalty for 
offences related to the origin of imported goods shall be implemented in accordance with the Law on 
Customs and the existing regulations.   
 G/RO/N/266  
 
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 The payment of the transitional penalty, the management of payment receipts for transitional 
penalties and the management of incomes from transitional penalties for offences related to the 
origin of exported goods, as provided in this Law shall be determin ed by an Inter -Ministerial Prakas 
between the Minister of Economy and Finance and the Minister of Commerce.  
 
Article 29: Violation of Record -Keeping Requirement  
 
Any person who does not retain Proof of Origin records as stipulated in paragraph 1 of Artic le 12 of 
this Law shall be punishable by a written warning. In the case of failure to fulfill such written warning, 
the offender shall be punishable by a transitional penalty from 1 000 000 (one million) to 10 000 000 
(ten million) riels.   
 
Article 30: Co mmitting a Non -Conformity Act in Applying for the Certification of Origin of 
Goods    
 
Any person who commits a non -conformity act in applying for the certification of origin of goods as 
stipulated in the Article 14 of this Law shall be punishable by a wri tten warning.  
 
In the case where the person still continues to commit such non -conformity act in applying for the 
certification of origin of goods after receiving a written warning, such person shall be punishable by 
the temporary suspension of business a ctivities and operations.  
 
In the case where the business activities and operations have already been temporarily suspended, 
yet the person still continues to commit such non -conformity act in applying for the certification of 
origin of goods, such person shall be punishable by a tr ansitional penalty from 1 000 000 (one million) 
to 20 000 000 (twenty million) riels.  
 
The transitional penalty shall be doubled where such person who has already received the transitional 
penalty yet continues to commit such non -conformity act in applyin g for the certification of origin of 
goods.  
 
The person who has received the doubled transitional penalty as stipulated in paragraph 4 of this 
Article yet continues to such non -conformity act in applying for the certification of origin of goods, 
such pers on shall be punishable by imprisonment from 1 (one) to 3 (three) years and by a fine from 
1 000 000 (one million) to 20 000 000 (twenty million) riels.  
 
Article 31: Committing a Fraud of Origin of Goods  
 
Any person who commits an act contrary to Article 13 of this Law shall be punishable by imprisonment 
from 1 (one) to 5 (five) years and by a fine from 10 000 000 (ten million) to 40 000 000 (forty 
million) riels.  
 
Article 32: Criminal Responsibility of a Legal Person  
 
A legal person may be held criminal ly responsible as provided in Article 42 (criminal responsibility of 
a legal entity) of the Criminal Code for the offences stipulated in Article 30 and Article 31 of this law.  
A legal person who commits the offences stipulated in Article 30 and Article 31  of this Law shall be 
punishable by a fine from 2 000 000 (two million) to 40 000 000 (forty million) riels with one or more 
additional penalties provided in Article 168 (Additional Penalties Applicable to Legal Entities) of the 
Criminal Code.  
 
Article 33 : Application of Other Criminal Laws  
 
The application of the provisions in Chapter 7 of this law shall not restrain the application of other 
criminal laws to the extent to which an act deemed to be an offence under this Law is also deemed 
to be an offence  provided in other criminal laws.  G/RO/N/266  
 
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 CHAPTER VIII TRANSITIONAL PROVISIONS  
Article 34: Certificate of Origin Validity  
 
The Certificates of Origin which have been issued before this law enters into force shall remain valid.  
  
CHAPTER IX FINAL PROVISIONS  
Article 35: Abrogation  
 
Any provision contrary to this law shall be abrogated.  
  
Done at Royal Palace, 05th July, 2023  
[Royal Signature]  
NORODOM SIHAMONI   
PRL.2307.1400  
  
Having submitted to  
His Majesty the King for Royal Signatures  
Prime Minister  
[Signature]  
Samdech Akka Moha Sena Padei Techo HUN SEN  
 
Having informed to  
Samdech Akka Moha Sena Padei Techo  HUN SEN  
Ministerof Commerce  
[Signature]  
PAN SORASAK  
 
 
__________