Royal Government of Cambodia
Council for the Development of Cambodia
No. 1514102 CDC Phnom Penh, May 27^th, 2002

Presently, there are some investment enterprises which have re-export goods (machineries, equipments, materials, raw materials…) serving for their investment projects whose import taxes and duties authorized by CDC/CIB were paid for by the State from the Kingdom of Cambodia without the consent from CDC/CIB in violation of the existing laws and regulations.

With reference to the existing laws and regulations and with the spirit to assist the investment enterprises, which intend to re-export, the CDC/CIB will review the companies' proposals in accordance with the following criteria:

1. the company shall be a legally registered investment enterprise;
2. the exported goods shall be those which were imported with the investment incentive granted by the CDC/CIB authenticated with legal documents from the Custom and Excise Department;
3. the company shall have a certification of taxation status;
4. the company shall, in preparation of its proposal, complete the CIBOIRE Form as attached in annex herewith.

The CDC is counting on the collaboration of Neak Oknbas, ladies and gentlemen as managers of investment enterprises to effectively implement this Notice from the date of its signature.

                                                                                                                                                                                                            [Signed and Seal]

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