Trade and Custom

1.   Regulatory Framework for the Trading Activities

In January 2000, “Prakas (Ministerial Order) on Trading Activities of Commercial Companies” was issued by the Ministry of Commerce, and both Cambodian and foreign companies, which are registered with the Ministry of Commerce, became to be allowed to have the right to freely engage in trading activities.

Under the Sub-Decree No.111 on the Implementation of the Law on the Amendment to the Law on Investment, however, investment activities in all kinds of commercial activity, import, export, wholesale, retails and duty free shops, are stipulated not to be eligible for investment incentives. (Section 2, Annex I)

2.   Regulatory Framework for the Customs

“Law on Customs” was promulgated on 25 July 2007 for the following purposes (Article 1).

– To provide the right for the administration, control and collection of duties, taxes and fees on imported and exported goods,
– To provide for the control and regulation of the movement, storage and transit of such goods,
– To promote the prevention and suppression of fraud and smuggling,
– To participate in implementing the international trade policy of the Royal Government of Cambodia,
– To promote the application of international standards and best practices regarding customs control and trade facilitation.

General Provision

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 (Article 1).

The Customs Territory includes the land territory, territorial waters and airspace as well as offshore islands of the KINGDOM OF CAMBODIA. The Royal Government of Cambodia may establish Free Zones that are excluded from all or part of the customs procedures (Article 2).

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 (Article 3)

All imported and exported goods are subject to the provisions of this law. Goods entering or leaving the customs territory are subject, as applicable, to import duties and taxes or export duties and taxes as specified in the Customs Tariff. The establishment and application of the Customs Tariff shall be prescribed by Sub-Decree (Article 5).

The Royal Government may by Sub-Decree take measures to protect Cambodian producers by raising tariffs when domestic producers are injured by an increase in imports, by subsidies provided by other governments to their countries’ exports to Cambodia, or by goods that are dumped on Cambodia’s markets (Article 7). The Royal Government may by Sub-Decree prohibit or restrict, subject to conditions, the import or export of certain goods for any of the following purposes (Article 8):

– National security;
– Public order and standards of decency and morality;
– The protection of health and life of persons, animals or plants;
– The protection of national treasures of artistic, historic or archaeological value;
– The conservation of natural resources;
– The compliance with the provisions of any legislation of The Kingdom of Cambodia currently in force;
– The fulfillment of obligations under the Charter of the United Nations.

To combat smuggling and fraud, the Minister of Economy and Finance may by Prakas identify certain sensitive or highly taxed goods as specially designated goods for the purposes of this Law, and may impose additional controls and restrictions on their transport, circulation, storage and possession.

Import

All imported goods must be reported at a customs office or other location as determined by the Director of Customs. The Minister of Economy and Finance may by Prakas determine the time, manner, documentation requirements, circumstances and exceptions with respect to the reporting of imported goods (Article 10).

No person shall unload goods from a conveyance arriving in Cambodia until the goods have been reported to Customs in accordance with this Law (Article 12).

Customs may authorize the removal of the goods referred to in Article 10 from the customs clearance area prior to the payment of duties and taxes and fees, under customs control and after the fulfillment of customs formalities, for the purposes of:

– placing in customs temporary storage;
– placing in customs bonded warehouse;
– further transportation within or through the Customs Territory to a destination (Article 13)

Imported goods may be released by Customs for temporary admission if at the time of importation it can be demonstrated that these goods will be re-exported. Temporarily imported goods shall be under customs control until such time as the conditions of their temporary admission have been fulfilled (Article 15).

Export

All goods to be exported must be reported at a customs office or other location as determined by the Director of Customs. The Minister of Economy and Finance may by Prakas determine the time, manner, documentation requirements, circumstances and exceptions with respect to the reporting, movement, storage and transportation of goods to be exported (Article 16).

Tariff Classification, Origin and Customs Value

Tariff classification, origin and customs value of imported goods specified on Customs declarations, shall be declared in accordance with the following rules (Article 18).

・ Any person, importer or his agent, who completes a customs declaration of imported goods, shall declare the tariff classification, origin of those goods and customs value for the calculation and assessment of duty and tax. Customs shall verify the tariff classification and origin of the imported goods.
・ Any person, importer or his agent is responsible for declaration of the accurate customs value for the payment of duties and taxes and must disclose all information, invoices and other documentation to enable Customs to verify and accurately determine the customs value of the imported goods.
・ Customs may, within 3 years of the date of registration of any customs declaration, following an audit, investigation, inspection or examination of the imported goods, re-determine the declared tariff classification or origin by issuing a Notice.
・ When an audit, investigation, inspection or examination undertaken under this Article finds any fraudulent activity, a Notice may be issued for the goods under investigation within a period no longer than 10 years from the original date of registration of the customs declaration.
・ All additional duties and taxes and any other fees and penalties owed as a consequence of the Notice, shall be paid to Customs.
・ Any refund of duty, taxes, fees and penalties overpaid by any person, importer or his agent as a consequence of the Notice shall be refunded by Customs.

For the purposes of import and export, goods are classified and, unless otherwise exempted by this Law or any other Law of the Kingdom of Cambodia, duty and tax are calculated in accordance with the Customs Tariff (Article 19).

For imports, applicable duties and taxes are collected according to the origin of the goods. The origin of natural products is the country where they were extracted from the soil or harvested. Goods manufactured in a single country, with no contribution from materials from another country, originate in the country where they are manufactured. The country of provenance is the country from which the goods were sent directly to the customs territory (Article 20).

The customs value of imported goods shall be determined in accordance with the following rules (Article 21):

a. The customs value of imported goods shall be the transaction value, which is the price actually paid or payable for goods when sold for export to Cambodia.
b. When the customs value cannot be determined under (a), the transaction value of identical goods or the transaction value of similar goods shall be used in its order.
c. When the customs value cannot be determined under (a) and (b), it shall be based on a deductive method or on a computed method in its order.

The customs value of exported goods shall be the value of the goods at the point of exit, which is determined by adding to the price of the goods, expenses for transport as well as all expenses needed to carry out the export operation up to the frontier, excluding export taxes payable upon exit, domestic taxes and similar levies, for which the exporter has been given a receipt (Article 22). 

Exemptions, Partial Exemptions, and Refund Of Duties and Taxes

Import duties and taxes shall not be imposed on goods brought into the Customs Territory for transit or transshipment (Article 25).

Exemption of Import Duties and Taxes shall be granted with respect to the import of goods exempted under the provisions of any other Law of Cambodia, goods for foreign diplomatic or consular missions, international organizations and agencies of technical co-operation of other governments, etc. (Article 26).

Partial exemption of import duties and taxes may be granted with respect to the import of Seeds and breeding animals for agriculture, goods for temporary admission, Goods and materials so specified under any other Law of Cambodia, etc. (Article 27). 

Customs Declaration

All imported or exported goods, whether or not exempt from duties and taxes, must be the subject of a Customs declaration (Article 29). Imported or exported goods must be declared by their owners or by persons authorized to act on the owners’ behalf (Article 31). Any person may, without exercising the profession of customs broker, make customs declarations for their own business (Article 33).

The importer or owner of the goods shall be liable for import duties and taxes (Article 35). In the case of customs temporary storage or customs bonded warehouse storage, the operators are liable for import duties and taxes and other fees (Article 35). 

Customs Temporary Storage and Customs Boded Warehouses

Customs temporary storage refers to the storage of goods under Customs control in approved premises pending the completion of Customs formalities. Licenses for the operation of a customs temporary storage facility are approved by the Minister of Economy and Finance (Article 43).

Customs bonded warehouses are facilities where goods may be placed for a specified period of time under customs control. Placing goods in customs bonded warehouses suspends the application of the duties, taxes and restrictions for which they are liable. There are three categories of customs bonded warehouses:

a. Public warehouses, which are licensed by the Minister of Economy and Finance, may be operated by any agency of the Royal Government, or by any person. Public warehouses are open to any person who has the right to store the goods in the warehouse.
b. Private warehouses, which are licensed by the Director of Customs, are to be used solely by specified persons to store goods for their own specific uses, including operators of duty free shops.
c. Special warehouses, which are licensed by the Director of Customs, are a type of warehouse for goods which may present a hazard, or could affect the quality of other goods, or could require special storage facilities.

Licenses for customs bonded warehouses will determine conditions for owners and operators including location, construction and layout of premises, and procedures for the control and handling of goods (Article 44). Goods may remain in customs bonded warehouses for up to two (2) years from the date of registration (Article 46).

In certain circumstances, the Minister of Economy and Finance may authorize the establishment of customs manufacturing bonded warehouses, for the purpose of processing or manufacturing of goods. Goods accepted in customs manufacturing bonded warehouses are exempt from import duties and taxes (Article 49). Operations that carry out the processing or refining of crude petroleum or bituminous minerals to obtain petroleum products must be placed under the customs manufacturing bonded warehouse regime (Article 50).

3.   Export and Import Procedures 

SAD & ASYCUDA

The SAD has been implemented manually since January 2008 and the pilot implementation of “ASYCUDA World” has begun at Sihanoukville Port from May 2008. SAD is now fully implemented to all the customs clearance operations and ASYCUDA became operational at Sihanoukville Port, Phnom Penh International Airport, three dry ports around Phnom Penh and check point at Bavet (Vietnam border), and is now under preparation for implementation at Poipet customs. The GDCE aims to implement ASICUDA at all the customs at border by early 2012. At the checkpoints served by ASYCUDA, more than 90% of import and export goods are cleared from customs within 24 hours after the presentation of customs declaration.

The risk management has been implemented at above checkpoints in conjunction with ASYCUDA and the physical inspections have been reduced to less than 20% of import containers and to 13% of export containers.

The GDCE currently plans to implement the large-scale Post Clearance Audit (PCA) which is the audit to be carried out at the importer’s place of business after goods have already been cleared by Customs. PCA itself is a common practice in all countries and required under WTO rules. Although PCA has already been carried out in some cases, the GDCE plans to enlarge the operation to verify the importers’ compliance of customs duty by checking the invoices, other shipping documents and contractual documents. For PCA, the GDCE may orderly select the importers with large transaction and/or with a larger risk of non-compliance.

Import Procedures

According to the website of the General Department of Customs and Excise, the import procedures at the Sihanoukville Port are as follows (GDCE Annex 5, 2003):

1)  Upon arrival of the vessel at the port, KAMSAB (the government-owned shipping agent for marine cargo) informs Customs, CAMCONTROL, and Immigration Police.
2)  The Customs Chief assigns 2 officers to the boarding committee or Formality Team, which includes KAMSAB, CAMCONTRPL, Port Authority, Immigration Police, and Quarantine. The Team breaks up to carry out their respective functions in formal clearance of the vessel and crew.
3)  After vessel formalities, the Customs authorizes unloading of cargo. The Active Team that includes KAMSAB and Port Authority monitors unloading, checks cargo against the manifest, and verifies the condition of seals.
4)  Cargo is stored in the warehouse and received by the operator. While awaiting their importer they are under the responsibility of the warehouse operator and Warehouse Team. A computer register of all cargo is maintained by both the operator and the Customs. Goods are allowed 45 days storage, beyond which a daily penalty of 1% of the value is exacted. Goods stored beyond 3 months are transferred to the Customs warehouse.
5)  Importers lodge three copies of the declaration with supporting documents such as commercial invoice, packing list, bill of lading, Import license (if required), Report of Finding (ROF) if an import FOB value greater than USD 4,000.00 and other documents if any.
6)  At the clearance point, the declaration is registered with a sequential number that is unique to an individual entry processing unit. 3 copies of the entry are submitted to the clearance point with invoice, bill of lading, packing list. Declaration information is validated and scrutinized. The CAMCONTROL form is also attached to the declaration.
7)  After assessment, importers pay duties in cash or bank guarantee either at the accounts section, or treasury in Phnom Penh which issues a receipt. Storage fees are also paid for.
8)  The Customs Examination Team inspects the goods simultaneously with CAMCONTROL. The Government plans to reduce the ratio to 5% by the end of 2010. In June 2002, a TC-Scan machine was installed to reduce physical inspection.
9)  When goods are released, containers are loaded on trucks for transport to outside of the Port. Customs Entrance/Exit Team checks documents and receipts to verify payment, and matches container numbers against ship manifests.

Source: http://www.customs.gov.kh/ProImports.html

Import Procedures

Export Procedures

The majority of goods exported through Sihanoukville Port are garment exports. Most of these exported goods are examined by the Export Office in Phnom Penh, and the containers are sealed there. Customs at Sihanoukville Port do not reopen the containers. They generally check the related documents and verify the seals on the containers. If everything is in order, containers are loaded on the vessels for export. There are some goods cleared for export at Sihanoukville such as wood products and garments from factories located in Preah Sihanouk area. The chief of customs of Sihanoukville Port sends staff to carry out the customs formality and examination at the investors’ premises.

All exports goods must be examined by the General Department of Customs and Excise (GDCE) as a spot check, primary or in detail. Goods are released when documents are approved, the export tax if any is paid for, and examination is completed. An Export Office at GDCE headquarters takes charge of garments exports, which examines and seals cargo with a container bolt seal (at factory premises) that conforms to international standards. Once they reach Sihanoukville Port, their documents and container seal are checked by GDCE and they are loaded on vessels. Other goods cleared at Sihanoukville Port such as wood products undergo Customs formality and examination on company premises in the Sihanoukville area by GDCE staff.

Source: http://www.customs.gov.kh/ProExports.htm

Export Procedures 

4.   Export Privileges as an LDC

Cambodia has been granted Most Favored Nation (MFN) status by the US, the EU and other developed countries and, Cambodia has approved tariff and quota free access to the EU market under the Everything-But-Arms Initiative (EBA), which is part of the EU’s Generalized System of Preferences (GSP) program for LDCs. EBA was put in effect and applied to Cambodia in February 2001. Cambodia is also entitled to privileges under the US and Japan GSP programs. 

5.   Local Contents for Exports and the Rules of Origin (ROO)

Currently, there is no local contents requirement in Cambodia. In other words, there is no restriction on the use of imported materials, parts and components for producing the export goods unless they are harmful to the health, environment or society.

However, exporters in Cambodia should observe the rules of origin (ROO) requirements for the exports under the GSP scheme, including the EBA. Practically all products (arms and ammunition are exceptions) covered by the EBA are granted duty free access (zero duty rate) to the EU market if they fulfill the ROO requirements.

Under the GSP, exported products have to originate in the beneficiary country. To be considered as originating in the country of export, products have to meet certain requirements, which are laid down in the ROO. While products wholly obtained in the exporting country are naturally considered as originating there, the products manufactured with materials from other countries are considered so only if they have undergone sufficient working or processing. The requirements refer to technical criteria, the added value or other economic criteria.

Under the EBA, the ROO requires that at least 40% of the contents of exported products have to originate in the country, but, under the special waivers, certain textile products from Cambodia are allowed to have cumulative origin with ASEAN countries or the EU. In order to prove that the fabric originates from other ASEAN member states, garment exporters in Cambodia are required to show the ASEAN fabric suppliers’ GSP certificates. Since Cambodian garment makers use more fabric and accessories from countries other than ASEAN members, the utilization rate of the GSP scheme for the EU market remains low. If the fabric is imported from non-ASEAN or non-EU suppliers, the garment producer must observe the ‘full makeup’ rule. For this, the Cambodian government requires exporters to show evidence that local content is greater than the cost of imported fabric or yarn.

The ROO lay down that products have to be accompanied by a certificate of origin Form A (issued by competent authorities in the country of export that are recognized by the countries of import, namely, the Ministry of Commerce in case of Cambodia) or an invoice declaration in order to prove the origin of the imported materials in the beneficiary country, and that they have to be shipped direct to the countries of import.

For exports from Cambodia to the USA under the GPS, the ROO requirement is a minimum 35% and the qualifying member countries of ASEAN, namely, Cambodia, Thailand, Indonesia and the Philippines, are treated as one country for GSP ROO requirements.

6.   Incentives, limitations and Taxation on Exports

Under the Amended Law on Investment, “Export QIPs” (see “Chapter IV INVESTMENT”) are allowed to import production equipments, construction materials, raw materials and intermediate goods and accessories free from customs duty, unless Export QIPs operate under the customs bonded warehouse mechanism. For the QIPs of garment and footwear industries, VAT is also exempt on the imported production equipments, construction materials, raw materials and intermediate goods and accessories. By being approved as Export QIPs, they are also granted a tax holiday or special depreciation scheme. For exports, VAT is also refunded or credited as to the materials for exported products.

Several items are prohibited from export or strictly restricted, such as antiques, narcotic and toxic materials, logs, precious metals and stones and weapons. “ANNEX 1 to Sub-Decree #209 ANK.BK” of 31 December 2007 (“List of Prohibited and Restricted goods in Importation and Exportation”) shall be referred to find the details for such regulations.

Export tax is levied on such products as shown below

・ Natural rubber (2%, 5% and 10% depends on level and type of processing)
・ Uncut (unprocessed) precious stones (10%)
・ Processed wood (5% and 10%)
・ Fish and crustaceans, mollusks and other aquatic products (10%)

An Export Management Fee (EMF) is being imposed on some export products by the Ministry of Commerce. EMF was first introduced by “Prakas No. 285 MOC/GSP on the Determination of Export Management Fee” on 18 Oct. 2005. Then it was reduced by 10% for some garments exporting to all the destinations by “Inter-Ministerial Prakas No.044 MOC/SM 2007 on the Revision of Export Management Fee and Related Costs” of February 09, 2007. At the same time, Prakas No.044 introduced EMF to the footwear and bicycle and stipulated the administration fee for obtaining Certificate of Origin (Namely, USD50 for Form A and USD30 for Form N). “Inter-Ministerial Prakas No.097 MOC/SM 2007on the Revision and New Determination of Export Management Fee” of 11 June 2007 reduced EMF on bicycle for all the destinations to KHR 350 per piece and introduced EMF (KHR 2,000 per ton) for screw/nut product. EMF has been reduced by 10% again for textile, garment and footwear export by “Inter-Ministerial Prakas No.274 MOC/SM2008 on Revision of Export Management Fee” on December 9, 2008.

All exporters of goods under the MFN and GSP systems shall be required to complete the Certificate of Origin (C/O) Form.  and be obliged to pay Export Management Fee (EMF) within a period of 30 days after goods have already been exported (Prakas #176/MOC on a Certain Necessary Measures for Export Management under Trade Preferences System of September 04, 2006). The procedure to obtain the C/O for garment exports is shown in below figure.

Procedures for Certificate of Origin for Garment Exports 

7.   Duty-Exempted Imports (A Master List)

Under the Amended Law on Investment, the QIPs are granted the privilege to import production equipment, construction materials, raw materials, intermediate goods and/or accessories exempt of duty, according to the QIP category of the project. In order to obtain such duty-free import approval, the importing companies have to submit annually to the Cambodian Investment Board (the CIB) or the Cambodian Special Economic Zone Board (the CSEZB) a master list, which contains the volume, kinds and value of the planned imported goods. The processing time for an import application or the amendment of an import plan is said to be around 3 working days.

In addition to the duty exemption, VAT on the production facilities, factory construction materials and production input, which the Qualified Investment Projects (QIP) located in the SEZs may import, became exempted since March 2010. The scope of VAT exemption varies according to the type of QIP. (Refer to the Box “Additional Incentives to the Zone Investors in SEZ” in “VI-6 Incentives”)

Import duty reduction or exemption and the government-borne VAT scheme (VAT exemption) have been introduced on various agricultural materials.

8.   General Tariff Rates

Import duties are levied on all imported goods at the point of entry in Cambodia, unless the imported goods are subject to duties exemption treatment under the Amended Law on Investment, international agreement or other special regulations. Tariffs on imports to Cambodia are generally applied ad valorem duties which principally consist of the following four rates: 0%, 7%, 15% and 35%, while a selection method choosing either ad valorem duty or specific duty is applied for some imported goods. The commodities applicable each rate is as shown in below table. The 10% VAT is levied on all imported goods with some exceptions as mentioned above Clause.

Applicable Rate of Import Duties in Cambodia (Major Commodities)

Note: HS codes shown in brackets are based on the Cambodian customs tariff table 2011.

It is advisable to inquire the customs authority about the exact tariff rate applicable to the import.

Source: General Department of Customs and Excise of Cambodia 

9.   Preferential Tariff Rates under the AFTA

In addition, under the Common Effective Preferential Tariff (CEPT) scheme for the ASEAN Free Trade Agreement (AFTA), lower tariff rates can be applied to imported products from other ASEAN member countries, provided that conditions in the ROO are fulfilled. Cambodia’s 2008 CEPT package is shown in the following table.

Cambodia’s 2008 CEPT Package for Some Commodities

Note: GE is General Exception List of the CEPT scheme.

Source: ASEAN Secretariat’s website at http://www.asean.org/22368.zip

The comprehensive tariff reduction schedules of all ASEAN countries and the tariff reduction schedules of Cambodia under the CEPT scheme are presented in the figure below.

Source: MOFA, Japan

Comprehensive Tariff Reduction Schedules of All ASEAN Member Countries under CEPT Scheme

10. Free Trade Agreements of ASEAN

As a member of ASEAN, Cambodia is and will be subject to tariff reductions set in free trade agreements (FTAs) between ASEAN and other countries. As of November 2011, five FTAs have become effective. A summary of ASEAN’s FTAs is shown in below table.

Summary of ASEAN’s FTAs

Source: MOFA (Japan), JETRO and Department of Foreign Affairs and Trade (Australia)

11. AJCEP (ASEAN-Japan Comprehensive Economic Partnership)

AJCEP is the Economic Partnership Agreement (EPA) between Japan and ASEAN countries. It came into effect on 1 December 2008 in Japan and on 1 December 2009 in Cambodia. As of November 2011, AJCEP came into effect in all ASEAN countries except Indonesia. Upon the effectuation of AJCEP, Japan abolished the import duties on approximately 90 % of all goods and Cambodia did the same for the goods in Category A. Currently AJCEP is the only one

According to the Rules of Origin (ROO) for AJCEP, the export products which are manufactured by using non-originating materials must fulfill the CTC rule (Change of Tariff Heading Rule) or the Value Added Rule in order to enjoy the duty privileges in importing country. Applicable ROO varies as it is stipulated separately for each product (Product Specific Rule: PSR).

The CTC rule is for determining the export products which are manufactured by using non-originating materials as originating goods by “change of figures in HS code”, which will be applied only to non-originating materials. There are three kinds of CTH, namely “Change in Chapter” (CC: change of double figures), change in tariff heading (CTH: change of four figures) and “Change in Sub-Heading” (CTSH: change of six figures). The CTC rule is applicable to textile or leather products.

Value Added Rule is for determining the export products which are manufactured by using non-originating materials as originating goods when the contents of calculated value added amount in final product (Regional Value Content: RVC) exceeds the certain level which is provided in the agreement. In AJCEP, this rule is not provided for the agricultural products, textile products, leather product and footwear. RVC has to exceed 40%. 

RVC (%) is calculated as ” (FOB – VNM) ÷ FOB”, where “FOB” is the price of the final product on free on board basis and VNM (Value of Non-originating Materials) is the total amount of non-originating materials.

AJCEP also provides the following “De Minimis” rules.

1)      A product that does not undergo a change in tariff classification shall be considered as originating if the total value of all non-originating materials used in its production does not exceed 10 percent of the FOB value of the final product in case the product is under the HS code category of;

–  1803.10:and 1803.20: “Cocoa paste”、”Cocoa powder”
–  19: “Cereals, Flour, Starch or Milk”
–  20: “Vegetables, Fruits, Nuts, etc.”
–  22: “Beverages, Spirits & Vinegar”
–  23: “Residues from Food Industries and Animal Feed”
–  28-49: “Chemicals and Allied Industries”, “Raw Hides, Skins, Leather & Furs”, “Wood & Wood Product”
–  64-97: “Footwear/Headgear”, “Stone/Glass, Metals”, “Machinery/Electrical”, “Transportation” and “Miscellaneous”

2)      A product that does not undergo a change in tariff classification shall be considered as originating if the total value of all non-originating materials used in its production does not exceed 7 percent of the FOB value of the product under the HS Code of;

–       2103.90: “Other Sauces, Mixed Condiments, Mixed Seasoning”

3)      A product that does not undergo a change in tariff classification shall be considered as originating if the total weight of all non-originating materials used in its production does not exceed 10 percent of the total weight of final product under the HS Code of;

–       50-63: “Textile”

AJCEP also stipulates “Direct Consignment” rule. Under this rule, the consignment has to be delivered directly from exporting country to importing country or, if it goes through the third country, it has to be done under the certain conditions.

To use AJCEP scheme, the exporter in Cambodia has to obtain “FormAJ” as Certificate of origin from Ministry of Commerce.

Source : Council for the Development of Cambodia