I do hereby declare that this project paper “Management System of Customs and Excise of Cambodia” is based on my original work and the same has not been submitted either in part or in full for the award of any other degree of any other universities.
I am entirely responsible for this writing.
Mr. Nuon Sokserey
I would like to express my greatest appreciation to my supervisor, Prof. (Dr.) T. R. Dash, Vice President, Post Graduate Studies for his generous guidance, advice and motivation throughout this research. A special thank dedicated to my beloved mother and family, for their continuing financial and morale supports throughout my studies. Finally, my sincere appreciation also extends to all my friends, the structural laboratory personnel, those who were directly or indirectly involved in the process of producing this research report, for their generous assistance, useful views and tips. Without their support and contribution, my MBA study and project paper would not have been possible.
Chapter 1: General Introduction
The General Department of Customs and Excise of Cambodia plays a leading role within the context of foreign trade. The purpose of Customs is to facilitate import and export operations through the simplification of Customs procedures and formalities. Likewise, it must both safeguard government interests by enforcing such operations on a timely and accurate basis, and collect associated duties and taxes.
The General Department of Customs and Excise of Cambodia (GDCE) was established in Sangkum Reasniyum by Royal Decree 661 of 29 June 1951. Until 1975, the mandate of the directors of the GDCE was only two years, and directors were nominated by the government as follow: 1. 1952 Mr. Ea Sichau Business Student from France
2. 1954 Mr. Keo Mongkry Business Student from France
3. 1956 Mr. Uch Samsem Customs Inspector
4. 1958 Mr. Koch San Customs...