The guidelines for managing goods that arrive in Cambodia's customs territory, specifically at the Sihanoukville Autonomous Port (PAS), with the intention of being transshipped to other targeted countries, were published in Prakas No. 337 on Transshipments at Sihanoukville Autonomous Port (Prakas) by the Ministry of Economy and Finance (MEF) on May 30, 2024. A single customs office at PAS will manage the movement of products between importing and exporting transport modes in accordance with this Prakas, handling import and export duties. Interestingly, Articles 23 and 25 of the Cambodian Law on Customs provide an exemption from import and export taxes and duties for certain transshipment transactions.

Transshipment Operators

Transshipment operators consists of Carrier, Non-Vessel Operating Common Carrier – NVOCC; and Freight Forwarder.

The transshipment process:

• Every transshipment must be requested in advance to the customs administration through the automated customs system, with a single declaration that covers the import and export of commodities into and out of the customs jurisdiction.
• At least 12 hours before the products arrive at the PAS, the Operators must report to the customs office.
• If all necessary documentation and information are provided, and the request is accurately declared, the customs administration will analyze it and make a decision within two working hours.
• Operators can apply for authorization from the customs administration to receive the appropriate transshipment treatments, including packaging, labeling, products grouping, and replacing damaged packages.
• Upon request from Operators and approval by the customs administration, goods authorized for transshipment may be subject to additional customs procedures.
• Any request for the transshipment of high-risk commodities that could jeopardize security, public safety, or well-being in accordance with relevant domestic laws and treaties may also be denied by the customs administration.

Transshipment Conditions

Operators are required to give the customs administration a report on the commodities, which includes the waybill, cargo manifest, and inventory list.

If they do not have their own system, those who are required to report may enter the information directly into the customs system or transfer the information from their own system to the customs system. Prior to the arrival of products at the PAS, information/data may be updated or removed without incurring fines.

Transshipments are only permitted within 30 days of the items' arrival, with a 15-day extension permitted, barring a force majeure event or specific required

• be put to local use,
• remain unclaimed, or
• demand that the operator export the items back.

If products are not exported back and pose a threat to social welfare, safety, the environment, or national security, they will be confiscated and the operators and associated parties will be forced to either destroy them or ship the products back.