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
17590 – – Nipple joint valves: – – – Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter
17591 – – Nipple joint valves: – – – Other
17592 – – Other: – – – Ball valves: – – – – Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter
17593 – – Other: – – – Ball valves: – – – – Other
17594 – – Other:- – – Gate valves, manually operated, of iron or steel, having the following dimensions: – – – – Having inlet and outlet internal diameters of more than 5 cm but not more than 40 cm
17595 – – Other:- – – Gate valves, manually operated, of iron or steel, having the following dimensions: – – – – Having inlet and outlet internal diameters of more than 40 cm
17596 – – Other: – – – Manifold valves: – – – – Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter
17597 – – Other: – – – Manifold valves: – – – – Other
17598 – – Other: – – – Pneumatically controlled valves: – – – – Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter
17599 – – Other: – – – Pneumatically controlled valves: – – – – Other
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