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OVERVIEW
OF
CAMBODIA
TRADE
REGIME
The
legal
framework
for
import
and
export
tariffs
is
based
on
the
Law
on
Import
and
Export
Duties
of
September
15,
1989
with
subsequent
modifications
and
decisions
of
the
Ministry
of
Economy
and
Finance
the
most
recent
is
the
Decision
on
the
Implementation
of
Customs
Tariffs
No.
002
of
September
14,
1997.
The
tariff
nomenclature
was
established
pursuant
to
the
Sub-Decree
on
Import
and
Export
Tariff
of
July
26,
1993
and
later
clarified
in
the
Instruction
letter
No.
187
of
the
Council
of
Ministers
on
the
Amendment
of
Custom
Tariff
Nomenclature
of
August
30,
1993.
A
new
tariff
rate
system
was
introduced
based
mainly
on
relatively
broad
tariff
classification
at
the
4digit
Harmonised
system
or
HS
4
level.
Both
import
and
export
tariffs
consist
of
only
ad
valorem
duties.
The
tariff
structure
consists
of
four
columns
and
at
present,
only
MEN
duty
rates
are
used,
as
there
are
no
preferential
tariff
duties.
Broad
tariff
bands
were
employed,
corresponding
more
or
less
to
whether
goods
were
final
goods
or
raw
materials.
This
is
referred
to
as
a
“cascading†| |
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