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
17560 – – Of copper or copper alloys: – – – With an internal diameter of 2.5 cm or less
17561 – – Of copper or copper alloys: – – – With an internal diameter of over 2.5 cm
17562 – – Other: – – – Of plastics, with an internal diameter of not less than 1 cm and not more than 2.5 cm
17563 – – Other: – – – Other
17564 – – Manually operated sluice or gate valves with inlets or outlets of an internal diameter exceeding 5 cm but not exceeding 40cm
17565 – – Of copper or copper alloys, with an internal diameter of 2.5 cm or less, or of plastics, with an internal diameter of not less than 1 cm and not more than 2.5 cm
17566 – – Other
17567 – – Swing check-valves, of cast iron, with an inlet of internal diameter of 4 cm or more but not exceeding 60 cm
17568 – – Of copper or copper alloys, with an internal diameter of 2.5 cm or less
17569 – – Of plastics, with an internal diameter of not less than 10 cm and not more than 25 cm
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