Conditions for obtaining the benefits of the Comprehensive Economic Partnership Agreement between the UAE and Cambodia
- Goods of Cambodian origin imported directly from Cambodia to the UAE are exempt from customs duties according to the categories listed in the customs duty exemption or reduction schedule.
- For the purposes of implementing the Agreement, the owner of the goods, their delegate, or the authorized customs broker must submit the Certificate of Origin and all relevant documents electronically. The original copies must be retained and presented to the Customs Center upon request.
- Should a “Declaration of Origin” system be adopted between the two countries, the imported goods must be accompanied by a Declaration of Origin issued by an Approved Exporter. This declaration shall serve as a substitute for the Certificate of Origin.
- An “Approved Exporter” refers to a Cambodian exporter authorized by the competent authority to use a “Declaration of Origin” as proof of the Cambodian origin of the goods instead of a formal Certificate of Origin.
- The Certificate of Origin is valid for one year from its date of issuance in the exporting party.
- The importer must submit an application when importing the products. Filling out the field designated for obtaining an exemption in the customs declaration—using the special code No. (62) and selecting the “Apply” field—is considered submission of the application.
- The goods must be transported directly from Cambodia to the UAE without passing through the territory of a third party. If the goods are transported through the territory of a third party for transit or temporary storage, they will be granted preferential treatment if the importer submits documents to the General Administration of Customs demonstrating that the required conditions were met, the goods remained under customs control in the territory of the third party, did not enter the third party’s markets or enter into consumption there, and underwent no additional operations other than unloading, reloading, or any operation necessary to keep them in good condition.