Q_tq7 ch09 - export-import duties

What is the purpose of export - import duties?

• To encourage foreign competition

• To generate income for the state's budget

• To directly tax customers

• To promote local manufacturing

Who are considered as taxpayers for export and import in Cambodia?

• Foreign entities

• Only legal persons

• Only physical persons

• Physical and legal persons

What is the base for determination of export-import duties in Cambodia?

• Quantity of merchandise listed on invoices

• Value of the merchandise

• Weight of the merchandise

• Country of origin of the merchandise

What are some examples of non-commercial export-import items in Cambodia?

• Donations, personal belongings of travellers

• Goods for industrial purposes

• Commercial goods for sale

• Luxury items for personal use

How is the tax and duty calculated for general merchandise imports in Cambodia?

• Import duty, special tax, VAT

• VAT, special tax, import duty

• Special tax, VAT, import duty

• VAT, import duty, special tax

What is the purpose of the Customs and Excise Unit in Cambodia?

• To reduce tax rates

• To increase bureaucracy

• To promote foreign trade

• To prevent illegal exports and imports

What is the significance of necessity goods in the tax tariffs of Cambodia?

• They have lower tax rates

• They are exempt from taxes

• They are luxury items

• They are banned from import

What are the rights of the Customs and Excise Unit in Cambodia?

• Collecting fines from taxpayers

• Issuing tax exemptions

• Checking merchandise, transportation means

• Setting import quotas

What is the penalty for offences related to export-import in Cambodia?

• Public apology

• No penalties

• Tax exemption, rewards

• Warning, fines, confiscation

How are temporary imports and exports handled in Cambodia?

• For commercial resale

• For permanent settlement

• For study, research, or debt clearance

• For personal use