1 ebbbtcmrhbba¢i bn§enaticat;kark y customs clearance formalities ebbbtcmrhbba¢i...

1

EbbbTCMrHbBa¢IBn§enATIcat;k

arKyCustoms Clearance Formalities

EbbbTCMrHbBa¢IBn§enATIcat;k

arKyCustoms Clearance Formalities

eKalbMng (Objectives)

bnÞab;BIGanCMBUkenH nisSitGacmancMenHdwgBI³1-EbbbTenATIcat;karKy (Customs Formalities)

2-EbbbTKysþIBIkarnaMecj-naMcUl (Customs Formalities for Exports-Imports)

3-karKNnaBn§naMecj-naMcUl (Export-Import Tax Calculation)

2

1> EbbbTenATIcat;karKy (Customs

Formalities)

enAkñúgkareFVIGaCIvkmµ naMTMnijcUlnigecj CalkçN³GnþrCati EdlRtUvqøgkat;RBMEdnén RbeTsnimYy² TMnijTaMgGs;enaH caM)ac;RtUvEtRtYtBinitüedaysßab½nmansmtßkic©KyénRbeTs nimYy². TMnijnaMecj-cUlRtUvCMrHbBa¢ImanBIrEbb³

- CMrHTMnijnaMcUl-naMecjCasßaBr (Im/Ex Definitive Shipment Clearance): mann½yfa TMnijnaMecj-naMcUlsMrab;eFVIGaCIvkmµ enAelITIpSar.

- CMrHTMnijnaMcUl-naMecjCabeNþaHGasnñ (Im/Ex Temporary

Shipment Clearance): mann½yfa TMnijnaMecj-naMcUlsMrab;beNþaHGasnñ.

3

1> ÉksarEdlm©as;RtUvbMeBjCUnmRnþIKy³ (Importer’s documents for Customs Officer)

RbtievTn_Ky ¬manKMrUe)aHBum<edayKy¦. RbtievTn_enH KWm©as;TMnijRtUvbMeBjeday xøÜnÉg ehIyRtUvP¢ab;edaylixitcaM)ac;mYycMnYndUcCa³

- lixitGnuBaØatnaMcUlTMnijBITIcat;karKy (Customs Permit)

- GBaØtþb½NÑ (Bill of Lading)

- lixitraymuxTnijlMGit (Packing List)

- vik½yb½RtTMnij (Invoice )

- viBaØabnbR½tcuHbBa¢IGakrelItMélbEnßm (VAT registration certificate)


Formalities)

- lixit]eTÞsnam b¤lixitepÞrsiT§i (Authorization

Letter)

- bgáan;édbg;Bn§Ky (Tarift Note)

- lixitepSg²eTot EdlKyRtUvTamTarkñúgkrNIcaM)ac;. (others)

4

k- karCMrHTMnijdwkCBa¢ÚnRtUvrYcBn§ (Free Duty Shipment Clearance)

-TMnijdwkCBa¢ÚnRtUvrYcBn§ GacmanTMnak;TMngnwgkargardUcxageRkam³

1-TMnijpÁt;pÁg;dl;rdæaPi)al2-TMnijpÁt;pÁg;dl;eragcRkkat;edr nigvinieyaK3-TMnijpÁt;pÁg;dl;GgÁkareRkArdæaPi)al4-TMnijsMrab;kic©kargarTUt5-TMnijBiessTMnijTaMgGs;enH

RtUvmaneKalkarN_rYcBn§ GnuBaØatBIsßab½nraCrdæaPi)al ¬RksYgBak;B½n§-Rkum RbwkSaGPivDÆn_km<úCa-RksYgesdækic© nighirBaØvtßú-TIsþIkarKN³rdæmRnþI¦ niglixitGnuBaØatBITIcat;karKyCamunsin eTIbGacnaMcUl)an.

2> karerobcMÉksarsMrab;karnaMcUl³ Imports Shipments Formalities:


Formalities)

5

k- karCMrHTMnijdwkCBa¢ÚnRtUvrYcBn§ (Free Duty Shipment Clearance)

-

karerobcMÉksaredIm,ICMrHTMnijnaMcUl³

- lixitGnuBaØatnaMcUl edayrYcBn§ecjedayTIcat;karKy nigrdæakr.

- vik½ybR½t GBaØtþb½NÑ bBa¢IkUlI RtUvmanbBa¢ak;e)aHRta nigTTYlsÁal;BI TIcat;karKy nigrdæakr.

- lixitGnuBaØat GacTTYlykTMnij)an ecjedayRkumhu‘nGñkdwkCBa¢Ún.

- eTAkMBg;Ep edIm,IeFVIEbbbTykTMnijCamYysßab½nRtYtBinitü TMnijnaMcUl nigeFVIRbtievTn_TMnijnaMcUl RbkasykTMnijecjBIkMBugEp.



Formalities)

6

x-karCMrHTMnijdwkCBa¢ÚnRtUvbg;Bn§ (Duty Shipment Clearance)

-TMnijdwkCBa¢ÚnRtUvbg;Bn§KWTMnijnaMcUl³

1-TMnijqøgkat;karRtYtBinitümuneBlpÞúk nigvaytMéledayRkumhu‘n BIVAC ebIsinCacMnYnTwkR)ak;elIvik½ybR½tmantMél CIF FMCag 4,457 USD. Rkumhu‘n BIVAC nwgyk kMéeCIgsarRtYtBinitü 1° KitelItMélnaMcUl FOB. cMnayenH KWGñknaMcUlTTYlbnÞúkbg;eGay Rkumhu‘n BIVAC. kñúgkrNI GñknaMcUledayRtg;mkRbeTskm<úCa min)anqøgkat;Rkumhu‘n BIVAC eTenaH GñknaMcUlRtUvTTYlkarBin½y 7° éntMélnaMcUl EdlkMnt;edayTIcat;karKy nigrdæakr nigBin½yepSg²eTot ebImaneTIbGñknaMcUlGacykTMnij)an.

2-TMnijmincaM)ac;qøgakt;Rkumhu‘n BIVAC

ebIsinTMnijEdlRtUvnaMcUlenaH mancMnYnTwkR)ak; elIvik½ybR½tKitCatMél CIF tUcCag 4,457 USD. bu:EnþtMélelIvik½ybR½t enaHRtUvEtBinitü nigmankaryl;RBmBITIcat;karKy nigrdæakr.



Formalities)

7


-

karerobcMÉksarsMrab;CMrHTMnijnaMcUl³1- TMnijqøgkat;karRtYtBinitü edayRkumhu‘n BIVAC ³

- lixitGnuBaØat )anRtYtBinitüTMnijmuneBlpÞúkcUlnava.

- kUBI vik½yRb½t GBaØtb½NÑ bBa¢IkUlI.

- lixitGnuBaØatGacTTYlykTMnij)an ecjedayRkumhu‘ndwkCBa¢Ún.

- eTAkMBg;Ep edIm,IeFVIEbbbT ykTMnijCamYysßab½nRtYtBinitü bg;Bn§ nigeFVIRbti evTn_ TMnijnaMcUl RbkasykTMnijecjBIkMBg;Ep.



Formalities)

8


-

karerobcMÉksarsMrab;CMrHTMnijnaMcUl³



Formalities)2-TMnijmincaM)ac;qøgakt;edayRkumhu‘n BIVAC ³

- vik½ybR½t GBaØtb½NÑ bBa¢IkUlI RtUvmankarbBa¢ak; cuHhtßelxa nig e)aHRtaTTYl sÁal;BITIcat;karKy nigrdæakr.

- lixitGnuBaØatGacTTYlykTMnij)an ecjedayRkumhu‘ndwkCBa¢Ún.

- eTAkMBg;Ep edIm,IeFVIEbbbT ykTMnijCamYysßab½nRtYtBinitü bg;Bn§ nigeFVI RbtievTn_TMnijnaMcUl RbkasykTMnijecjBIkMBg;Ep.

9

CakarBitNas; enARbeTskm<úCa nigRbeTsepSg²eTot Büayamkat;bnßy nig kardak; EdnkMriteTAelIEbbbTénkarnaMecj edIm,IelIkTwkcitþdl;kareFVIplitkmµenAkñúgRbeTs.

EtRkumhu‘nnaMecjRtUvbMeBjEbbbTEdlcMa)ac;mYycMnYndUcCa³

- viBaØabnbR½tbBa¢ak;BIkarGnuBaØateGaydMeNIrkarecjedayRksYg ]sSahkmµ

- viBaØabnbR½ténTMnijedImecjedayRksYgBaNiC¢kmµ

- viBaØabnbR½tkarRtYtBinitüelIkarnaMecjecjedayTIcat;karKy nigkaMkugRtUl.

3> karerobcMÉksarsMrab;karnaMecj³ (Exports Shipments Formalities)


Formalities)

10

1> karnaMcUl-naMecjCasßaBr³ (Definitive Importation and Exportation)

2> EbbbTKysþIBIkarnaMecj-naMcUl (Customs Formalities for Imports and Exports)

-

GñkmannItism,TaedIm,IeFVIRbtievTn_KyRtUvbMeBjEbbbTKynaMcUl-naMecjEdlman³

1- RbtievTn_KynaMcUl-naMecj (Declaration)

2- ÉksarP¢ab;RbtievTn_KyrYmman³ - vik½ybR½t

EdlTTYl)ankarkMnt;témørYcehIy BITIcat;karKy nigrdæakr. b¤ r)aykarN_ EdlecjedayRkumhu‘nGFikarkic©TMnij muneBlpÞúk.

- bBa¢IkUlI - GBaØtb½NÑ ¬lixitdwkCBa¢Ún¦

sMrab;mat;Rcknana elIkElgEttampøÚveKak.

- viBaØabnbR½tcuHbBa¢IGakrelItMélbEnßm RBmTaMgb½NÑ)a:tg;RbcaMqñaM.

- lixitepÞrsiT§iBIm©as;TMnijdl;GñkmannItism,Ta edIm,IbMeBjEbbbTKy.

- ÉksarepSg²eTotkñúgkrNIcaM)ac;

11

-

GMBIynþkarGFikarkic©TMnijmuneBlpÞúk³ Preshipment Inspection (PSI):

k-TMnijRtUvqøgkat; PSI ³ -

esvaGFikarkic©TMnijmuneBlpÞúkRtUv)aneFVIenAÉRbeTsnaMecj. dUecñHRtUv)aneFVI munkarnaMcUl.

- TMnijnaMcUlEdlmantémø FOB cab;BI 4500 duløaeLIgeTA RtUv qøgkat; PSI.

- TMnijnaMcUlEdlmantémø CIF cab;BI 5007 duløa eLIgeTA ehIy min)anqøgkat; PSI RtUvCab;Bin½y 7 PaKry.

sMKal;³ karnaMecjTMnijBIkm<úCa eTAbreTsmin)aneFVIGFikarkic©TMnijmuneBlpÞúkeT.



12

-

GMBIynþkarGFikarkic©TMnijmuneBlpÞúk³ Preshipment Inspection (PSI):


2> EbbbTKysþIBIkarnaMecj-naMcUl (Customs Formalities for Imports and Exports)x-TMnijminRtUvqøgkat; PSI man³

- t,Úgfµ nigelah³mantémø- vtßúsil,H nig sMNl;elah³ - eRKOgpÞúH RKab;rMesv sBVavuF nigeyaFUbkrN_- stVmanCIvit- sarB½t’man nigTsSnavdþI- smÖar³eRbIR)as;kñúgpÞH nig\v:an;pÞal;xøÜn- kBa©b;\v:an;epJItaméRbsNIy_ nigvtßúKMrUxagBaNiC¢kmµ- GMeNayrbs;rdæaPi)alRbeTsnana b¤ GgÁkarGnþrCatinana- TMnijEdlGnuBaØateGaynaMcUlbeNþaHGasnñ.

13

KMnUstag³ (Figure)

RbtibtþikarrYménkarnaMcUlTMnij

naMnigkardnaMnigkardak;TMnijeGaak;TMnijeGa

yKyyKybgðajTMnijebgðajTMnije

GayKyGayKy



GayKyGayKyXøaMg XøaMg

nigTIlanbeNnigTIlanbeNþaHGasnñ þaHGasnñ

beBa©jTMnibeBa©jTMnijBIKyjBIKy

XøaMg XøaMg nigTIlanbeNnigTIlanbeNþaHGasnñ þaHGasnñ


RbtieRbtievTn_KvTn_K

yy

RbtieRbtievTn_KvTn_K

yyrbbKyrbbKyrbbKyrbbKy

naMcUlbnaMcUlbeNþaHGeNþaHG

asnñasnñ

naMcUlbnaMcUlbeNþaHGeNþaHG

asnñasnñ

naMcnaMcUlCasUlCasßaBrßaBr

naMcnaMcUlCasUlCasßaBrßaBr

PNÐaPNÐaKarsniKarsni

ñFiñFi

PNÐaPNÐaKarsniKarsni

ñFiñFi

RbevsRbevsn_kalin_kali

k k edIm,IedIm,IeRbIReRbIR)as;)as;

RbevsRbevsn_kalin_kali

k k edIm,IedIm,IeRbIReRbIR)as;)as;

skmµskmµEkécñEkécñskmµskmµEkécñEkécñry³eBlry³eBlry³eBlry³eBl

naMecjvij naMecjvij ¬ebInaMcUlRt¬ebInaMcUlRt

UvCab;Bn§¦UvCab;Bn§¦

naMecjvij naMecjvij ¬ebInaMcUlRt¬ebInaMcUlRt

UvCab;Bn§¦UvCab;Bn§¦

naMcUl b¤ naMcUl b¤ naMecj naMecj

¬elIkElgPNÐ¬elIkElgPNÐaKarnaMecj¦aKarnaMecj¦

naMcUl b¤ naMcUl b¤ naMecj naMecj

¬elIkElgPNÐ¬elIkElgPNÐaKarnaMecj¦aKarnaMecj¦

ry³eBlGacry³eBlGacman³man³

-45 éf¶ b¤ -45 éf¶ b¤ 30 éf¶ 30 éf¶

ry³eBlGacry³eBlGacman³man³

-45 éf¶ b¤ -45 éf¶ b¤ 30 éf¶ 30 éf¶

nikçitþnikçitþP½NÐP½NÐKy nig Ky nig dak;lk;dak;lk;LayLúgLayLúg

nikçitþnikçitþP½NÐP½NÐKy nig Ky nig dak;lk;dak;lk;LayLúgLayLúg

rbbKynrbbKynaMccUl aMccUl

b¤ b¤ qøgkatqøgkat

;;

rbbKynrbbKynaMccUl aMccUl

b¤ b¤ qøgkatqøgkat

;;

ry³eBlry³eBlry³eBlry³eBl

14

GñknaMcGñknaMcUl Ul

b¤tMNag b¤tMNag dak;Rbtiedak;RbtievTn_mkKyvTn_mkKy



KyTTYl)anRbtievTn_ KyTTYl)anRbtievTn_ ¬manTaMgÉksarP¬manTaMgÉksarP

¢ab;pg¦¢ab;pg¦KyRtYtBinitüBIPaBTTKyRtYtBinitüBIPaBTTYlyk)annUvRbtievTn_Ylyk)annUvRbtievTn_

Ky Ky ¬rYmTaMgÉksarP¬rYmTaMgÉksarP

¢ab;pg¦¢ab;pg¦




¢ab;pg¦¢ab;pg¦

cuHbBacuHbBa¢IkarRbtievTn_ ¢IkarRbtievTn_ nig kalbriecäTnig kalbriecäT

cuHbBacuHbBa¢IkarRbtievTn_ ¢IkarRbtievTn_ nig kalbriecäTnig kalbriecäT-KNnaBn§ -KNnaBn§

nigGakrnigGakr-bg;Bn§ -bg;Bn§ nigGakrnigGakr

-KNnaBn§ -KNnaBn§ nigGakrnigGakr-bg;Bn§ -bg;Bn§ nigGakrnigGakrRtYtBinitüRtYtBinitü

KyKyRtYtBinitüRtYtBinitü

KyKykarEqkrUbv½nþkarEqkrUbv½nþRtUvmanvtþmaRtUvmanvtþmanm©as;TMnij b¤ nm©as;TMnij b¤

tMNag tMNag etImanbTelµIs etImanbTelµIs

b¤eT?b¤eT?

karEqkrUbv½nþkarEqkrUbv½nþRtUvmanvtþmaRtUvmanvtþmanm©as;TMnij b¤ nm©as;TMnij b¤


b¤eT?b¤eT?

cab;Xat;³ cab;Xat;³ kMnt;ehtuelIµskMnt;ehtuelIµs

c,ab;Kyc,ab;Ky


c,ab;Kyc,ab;KyGnuBaØateGayGnuBaØateGayykTMnijecjBIKyykTMnijecjBIKyGnuBaØateGayGnuBaØateGayykTMnijecjBIKyykTMnijecjBIKy

KµaKµann

KµaKµann

manmanelµIelµI

ss

manmanelµIelµI

ss

minEqminEqkrUbvkrUbv½nþ½nþ


EqkrUEqkrUbv½nbv½n

þþ


þþ

KMnUstag³ (Figure)

nitiviFIénkarnaMcUlCasßaBr

15

karnaMcUl-naMecjbeNþaHGasnñRtUv)anBüÜrBn§Ky nig Gakr. RtUvmankarGnuBaØat Camun BITIcat;karKy nigrdæakr. karkk;R)ak;Bn§ nigGakrRtUv)aneFVI. TMnijmandUcCa³

- TMnijnaMcUl-naMecjsMrab;mkdak;taMgBiB½N.- TMnijnaMcUl-naMecj sMrab;eFVIetsþelIRbB½n§TUrs½BÞCaedIm.- TMnij b¤sMPar³sMrab;ykmkCYsCul.- TMnijrbs;GñkkaEst b¤ GñkTUrTsSn_cUlykB½t’man.

2> karnaMcUl-naMecjCabeNþaHGasnñ³ (Temporary Importation and Exportation)


16



GayKyGayKy



GayKyGayKyPNÐaKaPNÐaKarnaMecj rnaMecj ¬sniñFi¦¬sniñFi¦

PNÐaKaPNÐaKarnaMecj rnaMecj ¬sniñFi¦¬sniñFi¦

naMecjCnaMecjCasßaBrasßaBr

naMecjCnaMecjCasßaBrasßaBr

ry³ery³eBlBl

ry³ery³eBlBl

RbRBwtþRbRBwtþkmµGkmkmµGkm

µ µ ¬Ekécñ¦¬Ekécñ¦

RbRBwtþRbRBwtþkmµGkmkmµGkm

µ µ ¬Ekécñ¦¬Ekécñ¦

XøaMg XøaMg nigTIlan nigTIlan

beNþaHGasbeNþaHGasnñ nñ


XøaMg XøaMg nigTIlan nigTIlan

beNþaHGasbeNþaHGasnñ nñ


ry³ery³eBlBl

ry³ery³eBlBl

naMenaMecj b¤cj b¤naMenaMecj b¤cj b¤rbbqrbbqøgkaøgka

t;t;

rbbqrbbqøgkaøgka

t;t;

naMecjbnaMecjbeNþaHGeNþaHG

asnñ asnñ ¬eRbIR)¬eRbIR)

as;¦as;¦

naMecjbnaMecjbeNþaHGeNþaHG

asnñ asnñ ¬eRbIR)¬eRbIR)

as;¦as;¦ry³eBlry³eBl--

45éf¶sM45éf¶sMrab;smurab;smu

RTRT--

30éf¶sM30éf¶sMrab;Gakarab;Gaka

ss

ry³eBlry³eBl--

45éf¶sM45éf¶sMrab;smurab;smu

RTRT--

30éf¶sM30éf¶sMrab;Gakarab;Gaka

ss

ry³eBlry³eBlKµanKµan

ry³eBlry³eBlKµanKµan

KMnUstag³ (Figure)

RbtibtþikarrYménkarnaMecjTMnij

17






¢ab;pg¦¢ab;pg¦

cuHbBacuHbBa¢IkarRbtievTn_ ¢IkarRbtievTn_ nig kalbriecäTnig kalbriecäT

--KNnaCayfaehtKNnaCayfaehtunUvGakrnaMunUvGakrnaMecjecj--bg;GakrnaMecbg;GakrnaMecjj

RtYtBinitüRtYtBinitüKyKykarEqkrUbv½nþkarEqkrUbv½nþ

RtUvmanvtþmaRtUvmanvtþmanm©as;TMnij b¤ nm©as;TMnij b¤


b¤eT?b¤eT?


c,ab;Kyc,ab;KyGnuBaØateGayGnuBaØateGayykTMnijecjBIKyykTMnijecjBIKy

KµaKµann

manmanelµIelµI

ss



þþ

KMnUstag³ (Figure)

nitiviFIénkarnaMecjCasßaBr

18

k-cMeBaHkarnaMecj Exportation³ - mUldæanedIm,IKNnaBn§KWéfø FOB (Free On

Board) - Bn§naMecj CD (Custom Duty) = FOB * Tax Rate.]TahrN_³ Rkumhu‘nRsaeborGgÁr)aneFVIkarnaMecjnUv Beer cMnYn (1,000 Boxes×$14) = FOB

Bn§naMecjesµI 5°. CD = FOB * 5% = (1,000×$14)×5% = $700

3> karKNnaBn§naMecj-naMcUl (Export-Import

Tax Calculation)

1> mUldæanKitBn§naMecj-naMcUl³ (Basic Tariff Solution)

sMKal;³ karnaMecjTMnijBIkm<úCa eTAbreTsmin)aneFVIGFikarkic©TMnijmuneBlpÞúkeT.

19

x-cMeBaHkarnaMcUl Importation³ -

mUldæanedIm,IKNnaBn§elIkarnaMcUlKWéfø CIF (Cost, Insurance and Freight) mUldæanKitBn§naM ecj-naMcUl RtUvEp¥kelItMélKitBn§EdlkMNt;edayGgÁkar SGS (Société Générale de Surveill ance) b¤ Rkumhu‘n BIVAC Edlmankic©RBmeRBogCamYyrdæaPi)alkm<úCa taMgéf¶TI 28 Ex kumÖH qñaM 2006.

- RbePTBn§ nigGakrEdlRkumhu‘nRtUvbg;eBlnaMcUl³

• Bn§KynaMcUlmuxTMnijnimYy² (Custom Duty). CD = CIF×Rate of Duty

• GakrBiessmuxTMnijnimYy² (Special Tax). ST = (CIF + CD)×Rate of ST

• GakrelItMélbEnßmmuxTMnijnimYy² (VAT =

Value Added Tax). VAT = (CIF + CD + ST + Penalty) × 10%

• TwkR)ak;srubEdlRkumhu‘nRtUvbg;enAeBlnaMcUl.

• éføRbtievTn_ = 15000 erol = 4 duløa

sMKal;³ karnaMcUlTMnijedaymanbBaða RtUvCakarpakBin½y 7°. Penalty = CIF × Rate of penalty


Tax Calculation)1> mUldæanKitBn§naMecj-naMcUl³ (Basic Tariff Solution)

20

x-cMeBaHkarnaMcUl Importation³ RbePTBn§

nigGakrEdlRkumhu‘nRtUvbg;eBlnaMcUl³ GacCab; 35° /15° nig 7°. ]TahrN_³ Rkumhu‘nnaMeRbgcUlmkRbeTskm<úCa³

1-eRbgsaMg E.A EdlmanelxkUd 2710>11>11³ krNI 35%

- témøKitBn§Ky CIF = 309 USD/T (1T = 1390L)

- Bn§Ky CD = 309 USD×35% = 108.15USD

- GakrbEnßm AT = 1390L×0.02USD = 27.80USD

- GakrBiess ST = (309 USD+108.15USD+27.80)×33.33% = 148.30US

- GakrelItémøbEnßm VAT = (309 USD+108.15USD+27.80+148.30+3.8)×10% = 59.71USD

- srubR)ak;Bn§Gakr TOTAL = 343.96USD

- éføRbtievTn_ DCL ≈ $4


Tax Calculation)


21


nigGakrEdlRkumhu‘nRtUvbg;eBlnaMcUl³ GacCab; 35° /15° nig 7°.

]TahrN_³ Rkumhu‘nnaMeRbgcUlmkRbeTskm<úCa³

2-eRbgm:asSÚt D.O EdlmanelxkUd 2710>19>32³ krNI 15%

-témøKitBn§Ky CIF = 267 USD/T (1T = 1190L)

-Bn§Ky CD = 267 USD×15% = 40. 05USD

-GakrbEnßm AT = 1190L×0.04USD = 47.60USD

-GakrBiess ST = (267 USD+40. 05USD+47.60)×4.35% = 15.43USD

-GakrelItémøbEnßm VAT = (267+40.05+47.60+15.43+3.80)×10% = 37.39USD

-srubR)ak;Bn§Gakr TOTAL = 140.47USD

-éføRbtievTn_ DCL ≈ $4


Tax Calculation)


22


nigGakrEdlRkumhu‘nRtUvbg;eBlnaMcUl³ GacCab; 35° /15° nig 7°.

]TahrN_³ Rkumhu‘nnaMeRbgcUlmkRbeTskm<úCa³

3-eRbgkat K.O EdlmanelxkUd 2710>19>11³ krNI 7%

-témøKitBn§Ky CIF = 230 USD/T (1T = 1250L)

-Bn§Ky CD = 230 USD×7% = 16.10USD

-GakrBiess ST = (230 USD+16.10USD)×10% = 24.61USD

-GakrelItémøbEnßm VAT = (230+16.10+24.61+3.80)×10% = 27.45USD

-srubR)ak;Bn§Gakr TOTAL = 68.16USD

-éføRbtievTn_ DCL ≈ $4


Tax Calculation)


23

2> taragBn§KynaMcUl-naMecj³ Import-export tariffs:

Item ImportedItem Imported Tax RateTax Rate

Essential Consumption goods (medicine, salt, vegetable, metals, packaging material, sugar…etc

7%

Machinery and equipment, spare parts, mechanical appliances, Tobacco (raw), wheat and many industrial mineral products.

15%

Oil, gas, diesel, lubricant. 20%

Cosmetics, garments, textile products, footwear, leather goods, household electronic appliances, fabric, starches, glues, enzymes.

35%

Car under 200cc 40%

Alcohol, beverages, cigarettes, and motor cycles 50%

Cars between 2000 cc and 3000 cc 90%

Cars over 3000cc 120%

Notices:

bc©úb,nñenHRbeTskm<úCaGnuvtþn_GRtaBn§naMecj sUnüPaKry KWelIkElkBn§naMecj.


Tax Calculation)

24

k-karCMrHTMnijnaMcUldwktampøÚvGakas Air Shipment Customs Clearance

Importer has to apply and fill import customs clearance declaration at the exit

point or Terminal cargo customs warehouse. Air inbound shipment that is controlled by

customs officer must have the following documents:

- Original AWB or MAWB

- Original commercial invoice recognized and stamped by Customs House

- Original Import Duty Free Permit from the customs House when the shipment is Duty

Free Shipment.

- Copy packing list

- Copy Air Cargo Manifest

- Original Import Customs declaration

- Original shipment inspection issued by Customs and Kamcontrol officer.

- Original customs tax paid note.

- Original delivery order and register number of the customs warehouse

4> karCMrHBn§Ky (Customs Clearance)

1> karCMrHBn§KyelIkarnaMcUl³ (Import Customs Clearance)

25

x-karCMrHTMnijnaMcUldwktampøÚvsmuRT Sea Shipment Customs Clearance³ Sea inbound shipment that is controlled by customs officer must have the following documents:

- Full sets of Original B/L (Non-negotiable or Negotiable) except Sea Way Bill surrendered shipment.

- Copy Cargo Release letter and delivery order issued by destination forwarder.- Original commercial invoice recognized and stamped by customs house when the cost of

shipment is less than CIF US$ 4,470.- Original certificate of Shipment Inspection issued by Independent Inspection Company when

the cost of shipment is more than CIF US$ 4,470, called PSI shipment.- Original Import Duty Free Permit from the Customs House when the shipment is Duty Free

Shipment.- Copy VAT letter issued by Tax Department - Copy packing list- Copy Sea Cargo Manifest- Original Import Customs clearance declaration- Copy shipment inspection report issued by Customs and Camcontrol officer.- Original customs tax paid note.- Original delivery order and register number of the customs warehouse

NOTE: Destination forwarder can release or issue the cargo delivery order to the final consignee against Holding Advice Notice, Full sets of original B/L and Freight paid.



26

K-karCMrHTMnijnaMcUldwktampøÚveKak (Road/Rail Way Shipment Customs Clearance) Documents required by customs are:

- Original Road Forwarding Note and Rail Forwarding Note.

- Original Goods consignment note and Railway receipt note.

- Original commercial invoice recognized and stamped by customs house when the cost of

shipment is less than CIF US$ 4,470.

- Original certificate of Shipment Inspection issued by Independent Inspection Company

when the cost of shipment is more than CIF US$ 4,470, called PSI shipment.

- Original Import Duty Free Permit from the Customs House when the shipment is Duty Free

Shipment.

- Copy VAT letter issued by Tax Department

- Copy packing list

- Original Import Customs clearance declaration

- Original shipment inspection report issued by Customs and Camcontrol officer.

- Original customs tax paid note.

- Original delivery order and register number of the customs warehouse



27

k-karCMrHTMnijnaMecjdwktampøÚvGakas Air Shipment Export Customs Clearance³ Air outbound shipment that is controlled by customs officer must have the following documents:

- Copy AWB or MAWB- Copy commercial invoice- Original Export Duty Free Permit from the customs house when the shipment

is Duty Free Shipment.- Copy packing list- Copy cargo manifest- Original Export Customs clearance declaration- Copy shipment inspection report issued by Customs and Camcontrol officers.

2> karCMrHBn§KyelIkarnaMecj³ (Export Customs Clearance)


28

x-karCMrHTMnijnaMecjdwktampøÚvsmuRT Sea Shipment Export Customs Clearance³ Sea outbound shipment that is controlled by customs officer must have the following documents:

- Copy B/L (Non –negotiable or Negotiable), except Sea Way Bill surrendered

shipment.

- Original commercial invoice and packing list

- Original Export Duty Free Permit from the customs house when the shipment is

Duty Free Shipment.

- Copy VAT letter issued by Tax Department

- Copy Temporary Export Authorization

- Original Certificate of Origin

- Original Export Customs clearance declaration

- Original export shipment inspection report issued by Customs and Camcontrol

officers.

- Original license

- Original Export condition shipment report.

- Original Delivery order and register number of customs warehouse.



29

K-karCMrHTMnijnaMecjdwktampøÚveKak Road/Rail Way Shipment Export Customs Clearance³ Sea outbound shipment that is controlled by customs officer must have the following documents:

- Copy Road Forwarding Note and Rail Forwarding Note.

- Copy Goods consignment Note and Rail way receipt Note.

- Original commercial invoice and packing list

- Original Export Duty Free Permit from the customs house when the shipment is

Duty Free Shipment.

- Original Export Customs clearance declaration

- Original export shipment inspection report issued by Customs and Camcontrol

officers.



30

nisSitRtUveFVIkic©kardUcxageRkamedIm,IepÞógpÞat;cMenHdwgrbs;xøÜn³

1-etITMnijnaMcUlCasßaBrCaRbePTmanlkçN³y:agNa? etIRtUvbg;Bn§Edr b¤eT? What is Import definitive shipment? Is it tax duty?

2-etIBn§§ nigGakrsMxan;² kñúgRbeTskm<úCamanGVIxøH? cUrGñkelIk]TahrN_mkbBa¢ak;énBn§ nigGakr nimYy². What kinds of tax and Value added tax in Cambodia? Give an example for each.

3-etITMnijnaMecj-naMcUlCabeNþaHGasnñ CaRbePTTMnijy:agdUcemþcxøH? cUrelIk ]TahrN_mk bBa¢ak;. What is import-export temporary shipment? Give examples.

4-etIm©as;TMnijRtUvbMeBjÉksarGVIxøHCUnmRnþIKy? What document do the importers fill for the customs officer?

5-cUrGñkykRkdasRbtievTn_KymkbMeBjeGay)anRtwmRtUv. Fill in the customs declaration.

sMnYrrMlwkemeronTI 5 (Review Questions of

Chapter 5)

31


6-etICMrHTMnijKycMeBaHTMnijnaMcUlmanbu:nµanEbb? cUrBnül;dMeNIrkarCMrHKyedIm,I naMcUlTMnijCa sßaBrEdlrYcBn§? How many ways of customs clearance? Explain the procedure of clearance for free duty import?

7-cUrGñkBnül;BIdMeNIrkarCMrHKy edIm,InaMcUlTMnijCasßaBrEdlCab;Bn§? Edayman TwkR)ak; CIF tUcCag 4470$ nig CIF FMCag 4470$. Explain the procedure of customs clearance for tax duty definitive imports, which CIF < 4470$ and CIF > 4470$.

8-cUrGñkerobrab;BITMnijEdlRtUvqøgkat; PSI. Describe the goods checked by PSI.

9-etIkñúgRbeTskm<úCabc©úb,nñ TMnijnaMcUlRtUvrYcBn§ maneKalkarN_bu:nµanEbb? ]TahrN_ What kinds of products are free duty? Examples.

10-cUrGñkKitBn§naMcUldUcxageRkam³ tMélvik½ybR½t kMnt;edayTIcat;karKy nigrdækrKW Invoice CIF : 2,730$ (Rate of duty: 7%, Special tax: 35%, VAT: 10%, Exchange rate: 4,110R/$.


Chapter 5)

32


11-cUrGñkKitBn§naMcUldUcxageRkam³ tMélvik½ybR½t kMnt;edayTIcat;karKy nigrdækrKW Invoice CIF : 15,713$, Rate of duty : 15%, Special tax : 35%, VAT : 10%, and Exchange rate : 4,110R/$.

12-cUrGñkBnül;BIdMeNIrkarnaMcUlTMnijEdlman CIF FMCag 4470$ enAkñúgRbeTskm<úCa RtUveFVIdUc emþcxøH? nigmanÉksarGVIxøH? rhUtGacykTMnij)an. Explain the procedure of imports, which CIF > 4470$ in Cambodia? What documents? Completely imported.

13-cUrerobrab;kargar nigÉksarGVIxøH EdlRtUvman nigRtUveFVIcMeBaHTMnijnaMecjrbs;]sSahkmµ kat;edr. Describe the affairs, documents for processing exportation of garment products.


Chapter 5)

1 ebbbtcmrhbba¢i bn§enaticat;kark y customs clearance formalities ebbbtcmrhbba¢i...

Documents

customs officer rbtievtn

etakmbgep edim

kubi vikyrbt gbatbn

kitelitmlnamcul fob