Use of customs brokers
According to the law on customs, 2007, the use of customs brokers is not mandatory. The provision of Article 31 states that the imported or exported goods must be declared by their owners or by persons authorized to act on the owners' behalf. This provision clearly indicates that the owner of the goods or a representative of the owner is allowed to conduct customs declaration, clearance of the goods, and other related works for import and export of goods.
Further, Article 32 provides for the customs broker and Article 33 provides for any person without customs broker profession to clear goods from customs.
Article 33 states that:
Any person may, without exercising the profession of customs broker, make customs declarations for their own business.
Such persons referred to in the first paragraph of this Article may obtain authorization to handle clearance for others. This authorization may be provided by the Minister of Economy and Finance on a temporary and revocable basis for operations involving specific goods.
In addition, the Ministry of Economy and Finance issued a ministerial circular No. 115 dated 15 February 2008 on the establishment and functioning of customs brokers.
Further information related to the law and regulation can be accessed online through the website of the General Department of Customs and Excise of Cambodia: http://www.customs.gov.kh/laws-and-regulations/.