Law No. NS/RKKM/0707/017 on Customs. Country/Territory Cambodia Document type Legislation Date 2007 Source FAO, FAOLEX Subject Livestock, Food & nutrition, Cultivated plants Keyword Legal proceedings/administrative proceedings Fraud Internal trade International trade Inspection Consumer protection Public health Risk assessment/management Food quality control/food safety Tax/levy Royalties/fees Animal health Geographical area Asia, Asia and the Pacific, East Asian Seas, Least Developed Countries, South-Eastern Asia Abstract The purpose of this Law, consisting of 80 articles divided into 13 Chapters, aims 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. The Customs and Excise Department is responsible for the administration and enforcement of the provisions of this Law. The Department operates under the direct supervision of the Ministry of Economy and Finance. The Customs Territory includes the land territory, territorial waters and airspace as well as offshore islands of the Royal Government of Cambodia who may establish Free Zones that are excluded from all or part of the customs procedures. This Law must be applied: equally throughout the customs territory; equally to all persons; and without any immunity or dispensation to goods imported or exported by the state or on its behalf. Customs operations are conducted throughout the customs territory, including a Customs Zone along land and coastal borders, under conditions prescribed in this law. The Customs Zone includes a coastal zone and a land zone. Full text English Website www.customs.gov.kh References - Legislation Implemented by Anukret (Sub Decree) of 2020 on the Enforcement of the List of Prohibited and Restricted Goods. Legislation | Cambodia | 2020 Keyword: International trade, Authorization/permit, Certification, Waste domestic sources, Waste non-domestic sources, Waste management Source: FAO, FAOLEX