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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