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기술
The existing Law on Customs and its supporting regulations as well as other customs clearance procedures have been continuously developed since 2007 by national and international customs experts, particularly the experts from the International Monetary Fund (IMF) and Japan International Cooperation Agency (JICA). Although these regulations have been constructed within the Cambodian context, the fundamental concepts are kept to be consistent with the International Best Practice, especially with the International Convention on the Simplification and Harmonization of Customs Procedures which is known as the Revised Kyoto Convention.
The purpose of this handbook is not a collection of full text of all laws and regulations which were converted into simple text for all readers including those who are not familiar with customs terms. Therefore, the compilation of this handbook can be considered as the first publication by the GDCE of this kind in Cambodia.
Simplified customs procedure is generally known as a key measure for trade facilitation which is a common goal for customs administrations around the globe. An effective public awareness program, however, also plays an important role for trade facilitation. The wide publication of this handbook will help all stakeholders to be more familiar with customs clearance related information.
We hope that this handbook will be useful for readers form all backgrounds including researchers, policy experts and especially those traders who are doing or wish to do business in Cambodia.
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