WORLD TRADE  
ORGANIZATION   
G/VAL/N/2/KHM/1 
24 October 2011 
 (11-5315) 
Committee on Customs Valuation Original:   English 
  
 
INFORMATION ON IMPLEMENTATION AND ADMINISTRATION 
OF THE AGREEMENT ON CUSTOMS VALUATION 
 
Checklist of issues 
 
CAMBODIA 
  
 The following communication, dated 19 Oct ober 2011, has been received from the Permanent 
Mission of Cambodia. 
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   1. Question concerning Article 1: 
 (a) Sale between related persons: 
 (i) Are sale between related persons subject to special provisions?  
 No, there is no special provision for sale between related persons other than Praka 4 
to Praka 7, Chapter 2, and Article 15.4 and 15.5 of the Annex of the Prakas No. 387 
on Customs Valuation of Imported Goods. 
 (ii) Is the fact of intercompany prices prim a faces considered as ground for regarding the 
respective price as being influenced? 
 
 No, according to Praka 2 of the Prakas No. 387 on Customs Valuation of Imported 
Goods, and Article 15.4 and 15.5 of its annex. 
 (iii) What is the provision for giving the communication of the afore-mentioned grounds in 
writing if the importer so requests? 
 
 Praka 6 of the Prakas No. 387 on Customs Valuation of Imported Goods. 
 
(iv) How has Article 1.2 (b) been implemented? 
 
Transaction Value is still applied if the importer can demonstrate that the relationship doesn’t 
influence the price, and that such value closely approximates to one of the following 
occurring at or about the same time, with r espect to Praka 7 of the Prakas No. 387 on 
Customs Valuation of Imported Goods. 
    G/VAL/N/2/KHM/1 
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  (b) Price of lost or damaged goods: 
 
Are there any special provisions or practical arrangements concerning the valuation of lost or damage goods?  
There is no special provision concerning the valu ation of lost or damaged goods.  However, 
Article 28 of the Law on Customs provides that the Customs Administration may provide a refund in whole or in part for import and expor t duties and taxes paid for imported goods that, 
before release from customs, have been found shor t, defective, of inferior quality, and goods 
that are re-exported or destroyed under Customs’  supervision even if already released from 
customs;  It should be noted that the valua tion of lost and damaged goods are stated in 
Explanatory Note 3.1 of the WCO Valuation Compendium. 
 
2. How has the provision of Article 4 to allo w the importer an option to reverse the order 
of application of Article 5 and 6 been implemented? 
 
Praka 9 of the Prakas No. 387 on Customs Va luation of Imported Goods is fully complied 
with Article 4 of the agreement.  
3. How has Article 5.2 been implemented? 
 
Such implementation is according to Praka 22, 23, and 24 of the Prakas No. 387 on Customs 
Valuation of Imported Goods.  
4. How has Article 6.2 been implemented? 
 
There is no provision providing for this issue, so such implementation would totally rest on 
the Article 6.2 of the agreement, which is the a nnex to the Prakas No. 387 on Customs Valuation of 
Import Goods.  
5. Questions concerning Article 7: 
 
a) What provisions have been made for making va lue determinations pursuant to Article 7? 
 Provision of the Praka 30, and 31, Chapter 8 of the Prakas No. 387 on Customs Valuation of Imported Goods are complied with th e article 7 of the agreement. 
 
b) What is the provision for informing the impor ter of the customs value determined under 
Article 7? 
 
Such implementation totally rests on the Article 7.3 of the agreement, which is the annex to 
the Prakas No. 387 on Customs Valuation of Imported Goods. 
 
c) Are the prohibition found in Article 7.2 delineated? 
 
Provision of the Praka 31 of the Prakas 387 on Customs Valuation of Imported Goods is fully complied with the Article 7.2 of the agreement. 
 6. How have the options found in Article 8.2 been handled? In the case of FOB application, 
are ex-factory price also accepted? 
 
Provision of Praka 10-a-(vi) of the Prakas No. 387 on Customs Valuation of Imported Goods 
provides for the application of option found in Arti cle 8.2 of the agreement.  In the case of FOB  G/VAL/N/2/KHM/1 
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  application, ex-factory price would be adjusted by adding transportation cost to the port of loading for 
export in exporting country to reach the FOB value.  
7. Where is the rate of exchange pub lished, as required by article 9.1? 
 
The GDCE publishes exchange rates of foreig n currencies, while the National Bank of 
Cambodia (NBC) issues the exchange rate of Ca mbodian currency (Riels) to the US Dollars. 
 
8. What steps have been taken to ensure confidentiality, as required by Article 10? 
 
There are certain regulations and guideli nes concerning confidentiality as follows: 
 
 Part IV of the Code of Ethics and Conduc ts of Cambodia Customs Officers provides 
articles on confidentiality and the use of official information.  The provision states that the disclose of information regard ing customs declarations and supporting 
documents, invoices, accounting records, co rresponding letters, as well as other 
commercial and internal affairs informat ion cannot be done without permission. 
 
 The GDCE’s Instruction No. 583 dated 16th December 2010 on Initial Post Clearance 
Audit (PCA) Manual at the Customs and Excise Department also has provision on 
this issue.  Article 4.2 h of the instru ction states that Customs PCA officers are 
obliged to comply with the regulations on confidentiality, to manage vouchers and 
documents as provided for proper purpose. 
 
9. Question concerning Article 11:  
 
(a) What rights of appeal are open to the importer or any other person? 
 
 Article 24 of the Law on Customs provides th e rights of appeal to importer and other 
concerned person who dissatisfied with the reasons for or the correctness of the re-determination of customs value may object to the decision by writing to the Director of Customs within 30 days of the date th e importer or his agent receives the Notices 
of the re-determination of the tariff classif ication, origin or the customs value. 
  
 In circumstances where the customs value is  subject to appeal, the goods shall be 
released without the payment of duti es and taxes when the importer provides 
sufficient security to cover the duties and taxes. 
 
 The Director of Customs shall make the decision on the objection referred to in the 
first paragraph of this Article within sixt y (60) days after the objection is received; 
otherwise, the objection shall be deemed as accepted and the security returned as 
appropriate. 
 
 Any person who objects to any decisions made by the Director of Customs under the 
first paragraph of this Article may file  a written appeal to the Customs Tariff 
Committee. 
 
 The organization and functioning of the Customs Tariff Committee shall be 
determined by Anukret. 
 
 Article 71 of the Law on Customs:  A person subject to a penalty or seizure of goods, 
conveyance, or other things may appeal in writing to the Director of Customs within G/VAL/N/2/KHM/1 
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  (30) days of receiving notification of the pe nalty or seizure, stating the reasons for the 
appeal, and depositing security in accordance with Article 41 of this Law. 
 
 The Director of Customs shall make a deci sion on the appeal within sixty (60) days 
after receipt of the appeal; othe rwise the appeal is granted. 
 
(b) How is he to be informed of his right to further appeal?  
 Article 24 of the Law on Customs: An importe r or exporter has the right to appeal to 
the competent court against any decision of the customs Tariff Committee within a 
period of thirty (30) days from the date of receiving notification of that decision. 
 10. Provide information on the publication, as required by Article 12 of: 
 
(a)(i)(ii) Relevant national laws , and regulations concerning the application of the agreement. 
 
Law and regulations concerning customs valua tion have been disseminated to the public 
through book publication, brochures, and websites etc. 
 (iii)(iv) Provide information on publication, as requi red by Article 12 of the judicial decision and 
administrative rulings of general application rela ting to the agreement, and general or specific 
laws being referred to in the rules of implementation or application. 
 
The Publication or dissemination of such information (judicial decision) is under the 
management of the Ministry of Justice.  Admi nistrative Rulings, if any, will be disseminated 
through Websites.  
 (b) Is the publication of further rules anticipated? Which topics would they cover? 
 
 There has been no further rule anticipated yet. 
 
11. Questions concerning Article 13: 
 
(a) How is the obligation of Article 13 (last sentence) being dealt with in the respective 
legislation? 
 
 Article 24 of the Law on Customs: provides that: In circumstances where the customs 
value is subject to appeal, the goods shall be released without the payment of duties 
and taxes when the importer provides sufficien t security to cover the duties and taxes. 
 (b) Have additional explan ations been laid down? 
 
 Detailed application and explan ation are described in the provisions of the Prakas No. 
112 on Provision of Security.  
 12. Questions concerning Article 16 : 
 
(a) Does the respective national legislation cont ain a provision requiring customs authorities to 
give an explanation in writing as to how the customs Value was determined? 
 
 Article 16 of the agreement is the annex of  the Prakas No. 387 on Customs Valuation 
of Imported Goods.  G/VAL/N/2/KHM/1 
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(b) Are there any further regulations concerning an above-mentioned request?   
13. How have the Interpretative Not es of the Agreement been included? 
 
The agreement and its interpretative Notes is annex to the Prakas No. 387 on Custom 
Valuation of Imported Goods. 
 
14. How have the provisions of Decision on the Treatment of Interest Charges in the 
Customs Valuation of Imported Goods been implemented? 
 
Praka 3 of the Prakas No. 387 on Customs Valuation of Imported Goods is complied with the decision on Treatment of Interest Charges in the Customs Valuation of Imported Goods. 
 15. For those countries applying paragraph 2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing E quipment, how have the provisions of this 
paragraph been implemented? 
 
Cambodia will follow the International Best Pr actice, such as the Decision 4.1 of the WCO 
Valuation Compendium on the valuation of Carrier Media Bearing Software for Data 
Processing Equipment, although there is no speci fic provision in the law and regulations 
providing for such case. 
  
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