Transshipment at the Sihanoukville Autonomous Port

Overview

To streamline the transshipment process while maintaining national security, the Ministry of Economy and Finance issued Prakas No. 337 dated 30 May 2024 on Transshipments at Sihanoukville Autonomous Port (“PAS”), which sets out the rules and procedures for transshipment allowing the transfer of imported goods through Cambodia’s seaport for further export to their destination without being subject to any of the taxes or duties stipulated in Articles 23 and 25 of the Customs Law.

The processes will be supervised by the customs administration. Thus, the General Department of Customs and Excise of Cambodia concurrently issued Instruction No. 2336/24 on the Implementation of Prakas No. 337.

Procedures

There are three types of transshipment operators:

• Carriers
• Non-vessel operating common carriers
• Freight forwarders

Importation process

• For every transshipment, operators must apply to the customs administration at least 12 hours prior to the arrival of the goods at the PAS via the automated customs system as a one-time declaration covering both the goods’ arrival and their export from Cambodia’s customs territory.
  • Operators can transfer the information on the goods from their own system to the customs system (system to system) or enter the information directly into the customs system.
  • Operators must provide accurate information to customs on the quantity of goods, country of origin, time of arrival, time of re-export, and the means of transportation for import and export, and attach the cargo manifest, waybill, and list of goods.
• Upon receipt of the application, the customs administration will review and decide whether to accept or reject it within two working hours (from 8am to 5pm) after determining if the information and documents provided are sufficient and correct.
• When the goods arrive at the PAS, a preliminary verification will be conducted to confirm that the information provided in the application is correct. If no irregularities are found, the transshipment will be processed without delay.

Exportation process

• When the goods are ready to be exported on to the next country, operators must inform the customs administration via the automated customs system about the goods, means of transportation, and time of export so that they can be cleared from the list of goods declared by the operator.
• The customs officials will manage the export process and compare the list of goods to be exported with the list of imported goods. If no irregularities are found, the transshipment will be allowed to proceed without delay.

Conditions

• After receiving approval for a transshipment, operators must complete the transshipment (import to export) within 30 days, with one possible extension of an additional 15 days. Additional extensions will be allowed only if there are valid grounds, such as a force majeure event.
• Goods prohibited by Cambodian law or that pose a high potential risk to the security, public safety, and well-being of Cambodia will be seized and the operator will have to export them back to the country of origin or destroy them.
• Operators may request approval from the customs administration to obtain the necessary care for the transshipment, including goods grouping, packaging, labeling, and replacing damaged packaging.  

Penalties

• Operators that fail to meet the 30-day deadline for the transshipment will be subject to penalties and the goods will be:
  • Confiscated and used locally; or
  • Considered as unclaimed goods; or
  • Required to be exported back to the country of origin.
• Operators have the right to amended information on the goods prior to their arrival at the PAS, however, if the amendment is made after the goods have arrived, the operator will be subject to penalties.
• Failure to declare or the misrepresentation of goods are subject to penalties and other measures in accordance with the Customs Law.