Appeal Procedures

Appeal Procedures

Appeal Procedure against Customs Offense Record

Individuals, who have been penalized or whose goods, vehicle, or other items have been detained by customs, can appeal in writing to the General Department of Customs and excise of Cambodia (GDCE) within 30 days after receiving the notification of the punishment or detention by providing the reason of the appeal and depositing security in accordance with the article 41 of Customs Laws.

Appeal Procedures

Appeal against the Customs decision on Tariff Classification, Rule of Origin, and Customs Valuation

In case where the individual, importer, or his/her agent is not satisfied with the new Customs assessment on tariff classification, origin, or custom valuation in the notice above, they may make a written appeal to the General Department of Customs and Excise of Cambodia (GDCE) within 30 days from the date of receipt of the Customs notice. The GDCE must respond within 60 days after receiving the written appeal. (Article 24 of Customs Laws)