Advance Ruling has been established and implemented in Cambodia since 4th January 2013 in order to enhance trade facilitation and to ensure the accuracy of completion of customs declaration (SAD) according to the provision of Customs Law.
In general, classification of goods in the Cambodia Customs Tariff is made by applying the 6 General Rules for the Interpretation of the Harmonized System (GIR) in strict order as follows.
Customs value of imported goods is the value which is used as the basis for customs tax and duty calculation by multiplying this customs value with the rate of customs duty. Tax and duty calculated with this method is called Ad Valorem Duty.