About Intellectual Property IP Training IP Outreach IP for… IP and... IP in... Patent & Technology Information Trademark Information Industrial Design Information Geographical Indication Information Plant Variety Information (UPOV) IP Laws, Treaties & Judgements IP Resources IP Reports Patent Protection Trademark Protection Industrial Design Protection Geographical Indication Protection Plant Variety Protection (UPOV) IP Dispute Resolution IP Office Business Solutions Paying for IP Services Negotiation & Decision-Making Development Cooperation Innovation Support Public-Private Partnerships The Organization Working with WIPO Accountability Patents Trademarks Industrial Designs Geographical Indications Copyright Trade Secrets WIPO Academy Workshops & Seminars World IP Day WIPO Magazine Raising Awareness Case Studies & Success Stories IP News WIPO Awards Business Universities Indigenous Peoples Judiciaries Genetic Resources, Traditional Knowledge and Traditional Cultural Expressions Economics Gender Equality Global Health Climate Change Competition Policy Sustainable Development Goals Enforcement Frontier Technologies Mobile Applications Sports Tourism PATENTSCOPE Patent Analytics International Patent Classification ARDI – Research for Innovation ASPI – Specialized Patent Information Global Brand Database Madrid Monitor Article 6ter Express Database Nice Classification Vienna Classification Global Design Database International Designs Bulletin Hague Express Database Locarno Classification Lisbon Express Database Global Brand Database for GIs PLUTO Plant Variety Database GENIE Database WIPO-Administered Treaties WIPO Lex - IP Laws, Treaties & Judgments WIPO Standards IP Statistics WIPO Pearl (Terminology) WIPO Publications Country IP Profiles WIPO Knowledge Center WIPO Technology Trends Global Innovation Index World Intellectual Property Report PCT – The International Patent System ePCT Budapest – The International Microorganism Deposit System Madrid – The International Trademark System eMadrid eMadrid Reference Article 6ter (armorial bearings, flags, state emblems) Hague – The International Design System eHague Lisbon – The International System of Appellations of Origin and Geographical Indications eLisbon UPOV PRISMA Mediation Arbitration Expert Determination Domain Name Disputes Centralized Access to Search and Examination (CASE) Digital Access Service (DAS) WIPO Pay Current Account at WIPO WIPO Assemblies Standing Committees Calendar of Meetings WIPO Official Documents Development Agenda Technical Assistance IP Training Institutions COVID-19 Support National IP Strategies Policy & Legislative Advice Cooperation Hub Technology and Innovation Support Centers (TISC) Technology Transfer Inventor Assistance Program WIPO GREEN WIPO's Pat-INFORMED Accessible Books Consortium WIPO for Creators WIPO ALERT Member States Observers Director General Activities by Unit External Offices Job Vacancies Procurement Results & Budget Financial Reporting Oversight
Arabic English Spanish French Russian Chinese
Laws Treaties Judgments Browse By Jurisdiction



Law on Customs

Latest Version in WIPO Lex
Year of Version 2007 Dates Entry into force: July 25, 2007 Adopted: July 20, 2007 Type of Text IP-related Laws Subject Matter Enforcement of IP and Related Laws, Other Notes For provisions concerning the protection of intellectual property rights, see:

Chapter III-Tariff Classification, Origin and Customs Value
Article 18 (origin of goods, customs declarations and tariff classification), Article 20 (customs procedures for determination of origin of goods and collection of duties and taxes according to the origin of goods, favor treatment to imported goods and their origin), Article 24 (objection to the verification and re-determination by customs of the origin of goods, tariff classification or customs value of the imported goods).

Chapter IV-Exemptions, Partial Exemptions, and Refund of Duties and Taxes
Article 26.a (exemptions for goods originating from Cambodia),
Article 26.b (exemptions for goods under Article 8.b & Article 24- objection to the verification and re-determination by customs of the origin of goods and tariff classification).

Chapter XI-Penalty Provisions

Available Texts Main text(s) Main text(s) English Law on Customs PDF HTML
Related Legislation Relates to (1 text(s)) Relates to (1 text(s))
Prakas on Post Clearance Audit by Customs and Excise Department (KH016)

WIPO Lex No. KH008