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Customs Code Comparison


The Customs Code is a manual which outlines the regulations and procedure for the  imports and exports of a country , forming and applying  customs tariffs as well as the rules  imposing customs duties upon goods and their classification  in the process of their movement across the customs borders of the country. The Harmonized Commodity Description and Customs Coding System is a classification system for goods entering as imports and outgoing as exports through customs. Ninety Seven Chapters cover all commodities which are traded among countries. Earlier, the Mekong Sub region countries applied 6 digits as a classification code but more recently they have changed it into 8 digits.



Cambodia Myanmar Lao PDR Thailand Vietnam Yunnan, China
Effective Laws and Regulations governing Import Procedure
Foreign Investment Law Foreign Investment Law,
Tariff law
Customs Law
Law on Domestic Investment, 
Tax Law
Export Standards Act,
Cosmetics Act, The Act Controlling the Importation and Exportation of Goods.
Notification of the Ministry Of Finance No.C 1/2531
Law on Import -Export Tax No.4/1998/QH 10 of May.
Foreign Investment Law
Classification code Current Customs Tariff Nomenclature based on WCO (HS)   8 digit code Eight digit Tariff Nomenclature based on  the Harmonized Commodity Description and Coding system(HS96) 2002. Harmonized Commodity Description and Coding System. It changed from a 6 to an 8 digit one Current Customs Tariff Nomenclature based on WCO (HS)  8 digit,1988 Harmonized Commodity Description and Coding System. It changed from a 6 to an  8 digit code Version 2003
Harmonized Commodity Description and Coding System 8 digit code
Authorized Agencies Cambodia Investment Board, National Bank of Cambodia,
Ministry of Commerce
Director of Trade, Export Import Registration Office,
Ministry of Commerce
Foreign Investment Management Committee,
Ministry of Commerce
Board of Investment
Ministry of Commerce, Ministry of Health
National Assembly General Department of Custom,
Ministry of Agricultural and Rural Development, Ministry of Aquatic Resources, States Bank, Ministry of Health
Complaints Centre for Foreign Funded Enterprises, States Councils
Range of import license fees -- 250 kyats to 50,000 Kyats -- -- -- --
Documents Required for import -- Import license permits, Invoice, Bill of Lading, Packing list Purchase order,
Import licence,
Letter of Credit,
Transport Document,
Bill of lading,
Customs clearance report,
Supplier's Order, Confirmation reports, Invoice, Letter of Credit. -- --
Range of customs duties on imports From 7 to 50 percent; 50% for luxury goods, 35 % for finished goods such as radios, television sets,
15 % for machinery
0.5 % to 40 % 5% for heavy equipment, 10 % for medicine, chemicals and fabric, 20% for food products, 30% for fruit and vegetables, 40 % for automobiles
Tax below 60% , Capital Goods and raw material are granted zero duty. Goods brought for foreign Investment projects are exempt from duties. --
Goods of imports controlled -- -- -- -- Logs, , Timber, Antiques --
Imports quotas -- -- -- -- Rice , oil, wood products --
Status of imports for foreign investment projects 100 % imports duty exemption on raw material and intermediate goods for export oriented enterprises. -- -- -- -- --
EXPORTS -- -- -- -- -- --
Range of custom duty on exports -- Customs duty on exports is 10 percent of export earnings -- -- -- --
Goods of exports control -- Logs and Rice -- More than 50 items are controlled, seeds, trees and leaves of tobacco, Sugar rice. -- --
Incentives for exports -- Three year tax holiday, reduction in income tax . 1% import duty on equipment. Raw Material and, Intermediate components for processing are exempt from imports duty. 50% imports duty exemption , corporative income tax for three years, 
BOI grants special tax concessions.
Export incentives are vary from export promotion zone to zone. Foreign investors are given tax concessions. Export incentives for foreign funded projects are granted 
exemption from import duty
Documents required for exports -- Export license,
Packing list
Sale contracts, Shipping instructions,
Samples of goods
Application for exports, Invoice,
Packing list,
Industrial Certificate, Phytosanitory certificate for food exports.
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