| 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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| HS Code | Description |
|---|---|
| 16500 | – – – Of a power not exceeding 22.38 kW (30 hp) |
| 16501 | – – – Other |
| 16502 | – – Of a cylinder capacity not exceeding 50 cc |
| 16503 | – – – Exceeding 50 cc but not exceeding 110 cc: – – – – For vehicles of heading 87.01 |
| 16504 | – – – Exceeding 50 cc but not exceeding 110 cc: – – – – For vehicles of heading 87.11 |
| 16505 | – – – Exceeding 50 cc but not exceeding 110 cc: – – – – Other |
| 16506 | – – – Exceeding 110 cc but not exceeding 250 cc: – – – – For vehicles of heading 87.01 |
| 16507 | – – – Exceeding 110 cc but not exceeding 250 cc: – – – – For vehicles of heading 87.11 |
| 16508 | – – – Exceeding 110 cc but not exceeding 250 cc: – – – – Other |
| 16509 | – – – For vehicles of heading 87.01 |
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