Name Requirement for goods to exist within the lists of import goods that are partially exempted from VAT
Description The Royal Government of Cambodia grants exemption of VAT on the importation and the supply of certain goods for agriculture oriented production
Comments To promote the production and modernization of the agriculture sector
Validity From 23/05/2001
Validity To 31/12/9999
Reference Article 1
Technical Code L
Agency Ministry of Economy and Finance
Created Date 2023-03-08 06:16:59
Updated Date 2023-03-08 06:16:59
Status publish
Measure Type Subsidies
Legal/Regulation Prakas No. 303 on the Implementation of Value Added Tax
Un Code 2120-SUBSIDIES (excluding export subsidies under P7)*
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This measure applies to commodity/s


HS Code Description
16480 – Boilers
16481 – – Boiler bodies or shells
16482 – – Other
16483 – – For use with boilers of heading 84.02
16484 – – For use with boilers of heading 84.03
16485 – Condensers for steam or other vapour power units
16486 – – Of goods of subheading 8404.10.10: – – – Boiler bodies or shells
16487 – – Of goods of subheading 8404.10.10: – – – Other
16488 – – Of goods of subheading 8404.10.20: – – – Boiler bodies or shells
16489 – – Of goods of subheading 8404.10.20: – – – Other
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