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
17570 – – Other
17571 – – Of copper or copper alloys, with an internal diameter of 2.5 cm or less
17572 – – Of plastics, with an internal diameter of not less than 10 cm and not more than 25 cm
17573 – – Other
17574 – – Valves for inner tubes: – – – Of copper or copper alloys
17575 – – Valves for inner tubes: – – – Of other materials
17576 – – Valves for tubeless tyres: – – – Of copper or copper alloys
17577 – – Valves for tubeless tyres: – – – Of other materials
17578 – – LPG cylinder valves of copper or copper alloys, having the following dimensions: – – – Having inlet or outlet internal diameters not exceeding 2.5 cm
17579 – – LPG cylinder valves of copper or copper alloys, having the following dimensions: – – – Having inlet or outlet internal diameters exceeding 2.5 cm
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