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Law on Customs

The purposes of this Law are to;

-provide the right for the administration, control and collection of duties, taxes and fees on imported and exported goods,

-provide for the control and regulation of the movement, storage and transit of such goods,

-promote the prevention and suppression of fraud and smuggling,

-participate in implementing the international trade policy of the Royal Government of Cambodia,

-promote the application of international standards and best practices regarding customs control and trade facilitation.

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Additional Info

Field Value
Geographic area (spatial range)
  • Cambodia
Document reference # NS/RKM/0707/017
Issuing agency/parties
  • King of the Kingdom of Cambodia
Implementing agencies
  • Minister of Economy and Finance
  • Khmer
Formal type of document Law
  • Law and judiciary
  • Laws and regulations
License CC-BY-SA-4.0
Copyright Yes
Access and use constraints

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Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date July 20, 2007
Effective/Enforced Date July 20, 2007
Publication reference The National Assembly of the Kingdom of Cambodia.

The National Assembly of the Kingdom of Cambodia

Rathasaphea Street, Tonle Bassac, Khan Chamcar Morn, Phnom Penh, Cambodia. Tel: (855-23) 213 535, 220 628 Fax: (855-23) 220 629 Email:,,

Legacy reference document Law_on_Customs_KH__20.07.2007.pdf
Date uploaded November 22, 2017, 02:55 (UTC)
Date modified November 22, 2017, 03:12 (UTC)