trade and investment guide for cambodia

8/21/2019 Trade and Investment Guide for Cambodia

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CLMV CLMV CLMV www.thaichamber.org

AEC 2554
http://www.thaichamber.org/http://www.thaichamber.org/http://www.thaichamber.org/


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1. 1

2.

73. 114. 175. 196. Web Site 337. 418.


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1.

(Kingdom of Cambodia)

1.1 .


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1.2

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()

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()

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1.3 181,035

(13 )

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-

- 27

1,500

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, 23 ,

26 , 159 () 8, 1,417 ,204 14.45(2552)GDP Growth -1.5 (2552)GDP 10.9 (2552)GDP per Capita 635 * (2552)


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7.0 (2552) 1 0.0083 (2552)

600 // (2552)

60

10,000

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8


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, ,,

( 90 )

GMT (+7 ) 9 2496 ()19 2493

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1.5

WTO, APEC, ASEAN GMS( Great Mekong Sub-region) ACMECS (Ayeyawady Chao Phraya-Mekong Economic

Cooperation Strategy)

(ADB) (WORLD BANK) InternationalFinancial Corporation


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2.2.1 - 2551-2553

:

: 2551 2552 2553

2,040.08 1,580.59 2,342.09

90.22 77.72 214.73

2,130.30 1,658.30 2,556.82

1,949.86 1,502.87 2,127.37


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3 (2552)


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2.2 (5 ) 2552-2553 ()

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, :


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3. 3.1

1 0.0083 (2552)

3.2

(18 1999) (25 2000)

2000-2001

(NationalBank of Cambodia : NBC)


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1999

13.5

24 First Commercial Bank, Maybank, Krungthai Bank,

Adavance Bank of Asia, Canadia Bank, Singapore Banking

Corporation


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3.3

(1) (Customs Duty CD) 4 0,7,15 35(2) (Value Added Tax VAT) 10(3) (Specific Tax, ST) 0,15, 25,33.33 45 5-20 20

3.4

- Ministry of Commerce, www.moc.gov.kh

- Ministry of Economy and Finance,www.mef.gov.kh

1.
http://www.mef.gov.kh/http://www.mef.gov.kh/http://www.mef.gov.kh/


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- (PRESHIPMENTINSPECTION, PSI)Societe Generale de Surveillance S.A. SGS 5,000

- - - - - - -

- -

-

-

- ()


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-

-

http://www.boi.go.th/thai/clmv/2008_cambodia/Cam_intertrade6.htm
http://www.boi.go.th/thai/clmv/2008_cambodia/Cam_intertrade6.htmhttp://www.boi.go.th/thai/clmv/2008_cambodia/Cam_intertrade6.htm


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2. (GSP Dept.)


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4.

WTO, APEC, ASEAN, GMS ( Great Mekong Sub-region .. 2535 ( ADB ) 6 () 2.3 250

9 - ,ACMECS (Ayeyawady Chao Phraya-Mekong Economic

Cooperation Strategy) WTO,APEC ASEAN (Special Preferential Tariff ) ASEAN-China Free Trade

Areas Early Harvest Scheme 0% 380 1 2547 ASEAN LCD SPT

40


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( ) 2 2549 7 89

Trade and Investment Framework Agreement (TIFA) 14 2549 Bilateral Cambodian-Japanese Investment Protection Agreement

GSP (Generalized System of Preferences)

(roles of origin)


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5. 5.1

The Council for theDevelopment of Cambodia (CDC),

http://www.cdc-crdb.gov.kh/

NGOs

- The Cambodian Investment Board (CIB)http://www.cambodiainvestment.gov.kh/

(The Investment Proposal)

- Cambodian Special Economic Zone Board (CSEZB)http://www.cambodiasez.gov.kh/
http://www.cdc-crdb.gov.kh/http://www.cambodiainvestment.gov.kh/http://www.cambodiainvestment.gov.kh/http://www.cdc-crdb.gov.kh/


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- The Cambodian Rehabilitation and Development Board(CRDB)

CDC One Stop Service

3 CDC Condition Registration Certificate CDC 28

Final RegistrationCertificate


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http://www.boi.go.th/thai/clmv/2008_cambodia/Cam_intercap11.htm

4

1. 100 1,000

13 7 (Ministry of Social

Affairs, Labor, VocationalTraining and Youth Rehabilitation:MoSALVY, http://www.mosalvy.gov.kh/) 30 (Work permit)

2.

(Joint venture: JV)

51 JV
http://www.boi.go.th/thai/clmv/2008_cambodia/Cam_intercap11.htmhttp://www.boi.go.th/thai/clmv/2008_cambodia/Cam_intercap11.htm


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3. Build-Operator-Transfer (BOT) 30 ()

4. (Business CooperationContract : BCC)

(Value-

added tax) 1 2542 2 10 0(Turnover tax ) (Consumption)

- (Sole Proprietor)-

(Partnership)- (Private Company)- (Joint Venture)- Pass Through- (Club or Association)


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http://www.cambodiainvestment.gov.kh/cam/cambodiafiles/userfil

es/file/Investment_law.pdf

5.2

(Most-Favored

Nation Treatment: MFN) (GSP)
http://www.cambodiainvestment.gov.kh/cam/cambodiafiles/userfiles/file/Investment_law.pdfhttp://www.cambodiainvestment.gov.kh/cam/cambodiafiles/userfiles/file/Investment_law.pdfhttp://www.cambodiainvestment.gov.kh/cam/cambodiafiles/userfiles/file/Investment_law.pdfhttp://www.cambodiainvestment.gov.kh/cam/cambodiafiles/userfiles/file/Investment_law.pdfhttp://www.cambodiainvestment.gov.kh/cam/cambodiafiles/userfiles/file/Investment_law.pdf


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CDC


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2


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5.3 100

1. (City Hall) 2. 3.

4.

1. 20 A- B Norodomblvd., Phnom Penh , Cambodia , Tel (855-23)366875, 426396

1 5


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- (Power of Attorney)

- 15 6 2 1 125

1997 (Ministry of Social Affairs, Labor,

Vocational Training and Youth Rehabilitation : MoSALVY)

1992 MFN

MoSALVY

30 (Work permit) MoSALVY


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-

- - - - - -

100 50 31 (302/97 18 1997 )


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- 1,000

- -

- - 100 - 4 x 6 . 4

18

- 1,000

-

- 50 - 4 x 6 . 4

( 520 31 1997 )


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10 10%

- 3%- 6%- 1%

(185 30 1997 )

10


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(US$) 50-60 100-150

150-300 800-1,000


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Certificate of Land Use and Procession

-

-


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6. Web Site Web Site

- Export Department, Ministry of Commerce:http://www.epd.gov.kh

- Cambodia National e- Trade Bridge:http://www.moc.gov.kh/etradebridge/

- Website for helping the developing countries to exporttheir products to the European

- market :http://export-help.cec.eu.int- Cambodia Yellow Pages Website

:http://www.yellowpages.com.kh

- The US Government export portal :http://www.export.gov/

- The World Chamber network

:http://www.worldchambers.com/ITO/index.htm

- The Australian government trade commission

:http://www.austrade.gov.au/

- The French Ambassy-Econoiic Mission Site

:http://www.missioneco.org/cambodge/

- Canadian website that provides information about

exporting

:http://exportsource.ca/gol/exportsource/interface.nsf/

- Comprehensive site of UK trade amd investment :


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http://www.tradepartners.gov.uk/

- Search engine for exporters : http://dti.hyperco.net/cgi-

bin/Search2.pl

- Import Export Business to business help Center:

http://www.importexporthelp.com

- Thailand's Department of Export Promotion website:

http://www.thaitrade.com

- Australia export online: http://www.export61.com

- Government of India, Ministry of Commerce&Industry:

http://commerce.nic.in

- Japanese business information search engine:

http://www.export-japan.com

- Asean top export sites: http://www.asean-export.com

- European market opportunities for international suppliers:

www.eurotradeconcept.nl

- World fact and figures:

http://www.worldfactsandfigures.com

- Global database Im-Export: www.aaaoe.com/main.php


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/Royal Thai Embassy No.196 Preah Norodom Boulevard ,

Sangkat Tonle Bassac, Khan Chamcar

Mon, Phnom Penh Tel. (855) 23 726 306 - 10 (Auto Line)

Tel.(66)0-23546191-3 Fax. (66) 0-23546190 (855) 23 726 303

Email: [email protected] ,

[email protected]

Office of Commercial Affairs,

Royal Thai Embassy

Tel : (855) 23-726 304 Tel : (66)0-23546191-3 Ext 208 Fax :

(855) 23-726 305 E-mail :[email protected]

149 Road 215, Teipo 1Market Tuankok District, Phnom Penh

Tel : (855) 23-366005 Fax : (855) 23-428737
mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]


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(The Thai Business Council ofCambodia)

Royal Thai Embassy

Tel : (855) 023-335 915

Fax : (855) 023- 335 915

Email : [email protected]

Web Page : www.thaiembassy.org/phnompenh

The Council for the Development of Cambodia (CDC)

Government Palace Quay Sisowath, Wat Phanom

Phanom Penh

Tel : (855) 23-981183 (855) 23-981156 ext 111 Fax : (885) 23-

428953-4 or (885) 23-428426 E-mail : [email protected]

Office of The Council Of Ministers

No.41 Russiann Federation Blvd. ,Phnom Penh

Tel : (855) 12 804442 Fax : (855) 880624 E-Mail :

[email protected] Website : www.ocm.gov.kh


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Ministryof Agriculture Forestry and Fisheries

No.200, Norodom Blvd. ,Phnom Penh

Tel :(855)23 211351 Fax: (855)23 217320 / 215982 E-Mail :

[email protected] Website : www.maff.gov.kh

Ministry of Commerce

No. 20 A-B, Preah Norodom Blvd.Phanom Penh

Tel : (855) 23-427358 Fax : (855) 23-426396 E-Mail :

[email protected] Website:www.moc.gov.kh

Ministry of Culture and Fine Arts

No.227 , Norodom Blvd. ,Phnom Penh

Tel :(855)23 217645 Fax : (855)23 725749 E- Mail

:[email protected] Website : www.mcfa.gov.kh

Ministry of Economy and Finance

No.6 , Daun Penh Street (Street 92) Phonm Penh

Tel : (855) 23-428960 / 428634 - 5 Fax : (855) 23-427798/

430960 E-Mail : [email protected] Website : www.mef

.gov.kh


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Ministry of Education Youth and Sports

No. 80, Norodom Blvd. , Phnom Penh

Tel :(855)23 210705 / 210211 Fax : (855)23 215096 E-Mail:

[email protected] Website : www.moeys.gov.kh

Ministry of Environment

No.48 Sihanouk Blvd. , Phnom Penh

Tel :(855)23 427894 Fax : (855)23 427844 E-Mail : moe-

[email protected] Website : www.moe.gov.kh

/ Cambodia Chamber of Commerce

Building 7D, Russia Rd., Sangkat Teak Laok 1,

Khan Toul Kok, Phnom Penh

Tel : 855-23-882576 / 880795

Fax : 855-23-881757

E-mail : [email protected] / [email protected] /

[email protected]

Website : www.ppcc.org.kh

CAMFEBA-Cambodia Federation of Employer & Business

Associations

No.175, Jawaharlal Nehru (St.215), Phnom Penh


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Tel : 855-23-880 931

Fax : 855-23-880 931 E-mail : [email protected]

PSMIA-Phnom Penh Small and Medium Industry Association

No.552-556, National Road 2, Sangkat Chak Angreleu,

Khan Meanchey, Phnom Penh

Tel : 855-23-993 618

Fax : 855-23-993 618 / 995 388

E-mail : [email protected]

GMAC-The Garment Manufacturers Association in Cambodia

No.175, Jawaharlal Nehru (St.215), Phnom Penh

Tel : 855-23-723 796 / 301 180

Fax : 855-23-311 181


National Cambodian Rice Millers Association

No.06, Street 288, Boeung Kengkang, Chamcarmon, Phnom

Penh

Tel : 855-12-882 222 / 855-15-882 222

Fax : 855-23-218 652

E-mail : [email protected] / [email protected]


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Cambodia Hotel Association

No.Room G-14 Hotel Cambodiana

No.313, Sisowath Quay, Phnom Penh

Tel : 855-23-990 577


Website : www.phnompenh-hotels.org

Cambodia Hotel Association-Siem Reap Chapter

No.24, Group 1, phum Salakanseng, Khum Svay Dangkum,

Siem Reap Province

Tel : 855-63-963 966


Website : www.angkorhotels.org

The Association of Banks in Cambodia

No.1, Kramuon Sar (St. 114), Phnom Penh

Tel : 855-23-218 610


518/4 39 10310

: (02) 957-5851 52: (02) 957-5850E-mail: [email protected]


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7.


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LAW ON THE AMENDMENT TO THE LAW ON INVESTMENT

OF THE KINGDOM OF CAMBODIA Saturday,December

02,2006 Posted: 16:13 BJT(0813 GMT) E/C Office

CHAPTER 1

GENERAL PROVISIONS

Article 1: New

This law governs all Qualified Investment Projects and defines

procedures by which any person establishes a Qualified

Investment Project.

Only Qualified Investment Projects are entitled to the benefits

subject to the scope of this Law.

Article 2: New

Within the meaning of this Law, the following terms shall be

defined as follows:

"Qualified Investment Project or QIP means an investment

project which has received a Final Registration Certificate.

"Export QIP" means a Qualified Investment Project whose

production is exported to be determined by Sub-Decree.

Supporting Industry QIP means a Qualified Investment Project

which has its entire production (100%) supplying export industry

as substitution for the regularly imported raw materials or


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accessories.

Working day means any calendar day which is an official

working day of the Royal Government of Cambodia.

"Cambodian Entity" means a company which has a place of

business and registered in the Kingdom of Cambodia and 51%

or more of the shares of the company are held by a person with

Cambodian nationality.

"Person" means any natural or juristic person.

Conditional Registration Certificate means the document

issued by the Council under the paragraph 3 of the new Article

7 of this Law.

"Final Registration Certificate" means the document issued by

the Council for the Development of Cambodia under the

paragraph 7 of the new Article 7 of this Law.

"Investment Proposal means the proposal submitted by any

person to the Council for the Development of Cambodia with the

purpose to establish a QIP.

Applicant means any person or group of persons submitting an

Investment Proposal to the Council for the Development of

Cambodia.

"Investor" means any person who carries on a Qualified

Investment Project.

Article 6: New


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All persons wishing to establish a QIP shall submit an

Investment Proposal to the Council for the Development of

Cambodia in the form and according to the procedures provided

in this Law and the Sub-Decree.

Article 7: New

Within three (03) working days of the Councils receipt of the

Investment Proposal, the Council shall issue to the Applicant a

Conditional Registration Certificate or a Letter of Non-

Compliance.

The Council shall issue the Conditional Registration Certificate if

the Investment Proposal contains all the information required

under the Sub-Decree, and if the proposed activity is not in the

Negative List set out in the Sub-Decree. However, if the

Investment Proposal does not satisfy the above condition, the

Council shall issue a Letter of Non-Compliance to the Applicant.

The Conditional Registration Certificate shall specify the

approvals, authorizations, clearances, licenses, permits or

registrations required for the QIP to operate, as well as the

government entities responsible to issue such approvals,

clearances, licenses, permits or registrations. The Conditional

Registration Certificate shall also confirm the incentives that the

QIP is entitled to under new Article 14 of this Law and recognize

the statutes of the legal entity, which will undertake the QIP.


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If the Council for the Development of Cambodia fails to issue a

Conditional Registration Certificate or Letter of Non-Compliance

within three working days, the Conditional Registration

Certificate shall be considered to be automatically approved in

the form set out in the Sub-Decree.

The Council for the Development of Cambodia shall obtain all of

the licenses from relevant ministries-entities listed in the

Conditional Registration Certificate on behalf of the Applicant.

All government entities responsible for issuing an authorization,

clearance, license, permit or registration listed on the

Conditional Registration Certificate shall issue such document

no later than the 28th working day from the date of the

Conditional Registration Certificate. Any government official who,

without proper reason, fails to respond to an Applicants request

by this deadline shall be punished by law.

The Council for the Development of Cambodia shall issue a

Final Registration Certificate within 28 working days of its

issuance of the Conditional Registration Certificate. Issuance of

the Final Registration Certificate does not release the QIP from

obtaining any other approvals specified by competent ministries-

entities. Even upon the lapse of the 28 working days deadline

as stipulated in the paragraph 6 above, all competent entities

shall issue approvals as prescribed by laws and regulations. The

date of issuing the Final Registration Certificate shall be the


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date of QIP commencement.

All Letters of Non-Compliance shall clearly state, in detail, the

clear reasons why the Investment Proposal was not satisfactory,

acceptable as well as the additional information required to

enable the Council to issue a Conditional Registration

Certificate.

Article 8: New

A foreign investor shall not be treated in any discriminatory way

by reason only of the investor being a foreign investor, except in

respect of ownership of land as set forth in the Land Law.

Article 10: New

The Royal Government shall not fix the price or fee of the

products or services of a QIP.

Article 12: New

The Royal Government shall make available incentives under

this Chapter to Qualified Investment Projects.

Article 14: New

Incentives provided for in Article 13 shall include as follows:

1. A QIP shall be entitled to exemption from the tax on profit

imposed under the Law on Taxation for by obtaining a profit tax


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exemption period.

The tax exemption period is composed of a Trigger Period + 3

years + Priority Period. Priority Period shall be determined in the

Financial Management Law.

The maximum allowable Trigger Period is to be first year of

profit or three years after the QIP earns it first revenue,

whichever is sooner.

2. The entitlement of a QIP under the paragraph 1 above shall

be subject to the QIP obtaining from the Council an annual

certificate of obligation satisfaction before the State which shall

be specified by the Sub-Decree.

3. A QIP shall be subject to a profit tax rate after its tax

exemption period as determined in the Law on Taxation.

4. A QIP which uses the entitlement under Sub-Article 14.1the

paragraph 1 above shall not be entitled to claim any special

depreciation under the Law on Taxation.

5. A domestically oriented QIP shall be entitled to import

production equipment construction materials, exempt of duty

which shall be specified by the Sub-Decree.

6. Export QIPs other than an Export QIP which elects or which

has elected to use the Customs Manufacturing Bonded

Warehouse mechanism, shall be entitled to import production

equipment, construction materials, and production input

materials exempt of duty which shall be specified by the Sub-


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Decree.

7.A Supporting Industry QIP shall be entitled to import

production equipment, construction materials, and production

input materials exempt of duty which shall be specified by the

Sub-Decree.

8.A person which has acquired, or merged with, an investor,

may on application to the Council for the Development of

Cambodia inherit all, and any, guarantees, rights, privileges and

obligations from the investors QIP, subject to the merger or

acquisition procedures stipulated which shall be specified by the

Sub-Decree.

9.A QIP which is located in a designated SPZ or EPZ listed in a

development priority list issued by the Council shall be entitled

to the same incentives and privileges as other QIPs stipulated in

this law.

10. A QIP shall be entitled to 100% exemption of export tax,

except for activities as stipulated in laws in effect.

11. A QIP is entitled to obtain visas and work permits for the

employment in the Kingdom of foreign citizens as managers,

technicians and skilled workers, and residency visas for the

spouses and dependants of those foreign nationals as

authorized by the Council for the Development of Cambodia and

in compliance with the Immigration and Labor Laws.


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Article 15: New

The rights, privileges and entitlements of a QIP may not be

transferred or assigned to any third party except by acquisition

or merger as stipulated in the paragraph 8 of the new Article 14.

Article 16: New

Ownership of land by investors for the purpose of carrying on a

QIP shall be vested in natural persons holding Cambodian

citizenship or in Cambodian Entities.

Use of land shall be permitted to investor, including

concessions, unlimited long-term leases and, limited short-term

leases which are renewable, in compliance with the provisions

of the Land Law.

Investors shall have the right to own and pledge as security and

transfer the real and personal property situated upon the land

and land which the QIP uses, for a period no longer than the

period determined in a land concession contract or land lease

agreement as permitted by Law.

Investors cannot transfer or pledge any longer the land

concession, which has not been in operation.

Article 18: New

Investors shall be allowed to hire foreign employees provided

that ::


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-The qualification and expertise are not available in the Kingdom

of Cambodia among the Cambodian populace. In the event of

such hiring, appropriate documentation including photocopies of

the employee's passport, certificate and/or degree and a

curriculum vitae shall be submitted to the Council for the

Development of Cambodia,

- A letter asserting needs for hiring the foreign employees shall

be required. Investors shall obtain an approval and a permit

from the Ministry of Social Affairs, Labor, Vocational Training

and Youth Rehabilitation,

-Before working for investors, the foreign employee shall hold a

permit for work in the Kingdom of Cambodia, issued by the

Ministry of Social Affairs, Labor, Vocational Training and Youth

Rehabilitation.

Investors shall perform the following obligations:

-Provide adequate and consistent training to Cambodian staff,

-Promotion of Cambodian staff to senior positions will be made

over time.

Article 20: New

Except for land-related disputes, any dispute relating to a QIP

concerning its right and obligations set forth in the law shall be

settled amicably as far as possible through consultation between

the Council for the Development of Cambodia, the investors and


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any other party involved in the dispute.

If the parties failed to reach an amicable settlement within two

months from the date of the first written request to enter such

consultations, the dispute shall be brought by either party for :

-Conciliation before the Council which shall provide its opinion,

or

-Arbitration in or outside of Cambodia as agreed by both

parties., or

-Trial by the tribunals of the Kingdom of Cambodia.

Article 21: New

If an investor intends to end its activities in the Kingdom of the

Cambodia, it shall inform the Council for the Development of

Cambodia through either a registered letter or a hand delivered

letter stating the reason of such a decision, and signed by the

investor or his attorney-in fact.

Article 22: New

If an investor intends to stop the activity of its QIP without

judicial procedures, the investor shall provide proof to the

Council that the QIP has properly settled its debts, including any

complainants and claims from the Ministry of Economy and

Finance, before the investor is allowed to officially stop the

activities of the QIP or dissolve according to the applicable


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commercial law.

Article 23: New

Once the QIP is allowed to stop its activity either within the

judicial procedures or not, the investor can transfer the

remaining proceeds of their assets overseas or use them in the

Kingdom of Cambodia. However, in the event that the QIP had

used machineries and equipment that were imported duty free

for less than five years, the QIP shall have the obligations to

pay the duties applicable to those machineries and equipment,

according to the determination of the Sub-Decree.

NEW CHAPTER 9

TRANSITIONAL PROVISIONS

Article 24: New

All investments authorized under the Law on Investment

promulgated in by Royal Kram No. 03/NS/94 dated August 05,

1994 and Sub-Decrees shall be considered to be Qualified

Investment Projects as stipulated in this Law and the relevant

Sub-Decrees.

An QIP entitled to a tax on profit rate of 9% before the

promulgation of this Law and which has commenced the

investment activity in respect of which the approval was granted,


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shall be entitled to that 9% tax rate for five tax years

commencing from the fiscal year after the promulgation of this

Law, subject to the QIP Investors submitting in each fiscal year

after the promulgation of this law a certificate of obligation

satisfaction before the State, which shall be specified by the

Sub-Decree as stipulated in the paragraph 2 of the new article

14.

A QIP entitled to an exemption of tax on profit before

promulgation of this Law, and whose entitlement has been

approved in writing by the Council, shall continue to be entitled

to that profit tax exemption, subject to the QIP Investors

submitting in each fiscal year after the promulgation of this Law

a certificate of obligation satisfaction before the State, which

shall be specified by the Sub-Decree as stipulated in the

paragraph 2 of the new Article 14.

NEW CHAPTER 10

FINAL PROVISIONS

Article 25: New

Where the QIP violates or fails to comply with the conditions

stipulated by the Council for the Development of Cambodia, the

Council shall have the power to withdraw the privileges and

incentives granted to him, in whole or in part.


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Article 26: New

Any provisions contrary to this Law shall be abrogated.

Article 27: New

This Law shall be promulgated immediately.


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8. 1. 2. 3. 4. 5. 6. 7.

8.

trade and investment guide for cambodia

Documents