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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