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
17600 – – Other: – – – Other valves of plastics: – – – – Having an inlet diameter of not less than 1 cm and an outlet diameter of not more than 2.5 cm
17601 – – – Ball valves: – – – – Having an inlet diameter of not less than 1 cm and an outlet diameter of not more than 2.5 cm – – – – Having an inlet diameter of not less than 1 cm and an outlet diameter of more than 2.5 cm
17602 – – Other: – – – Other valves of plastics: – – – – Other: – – – – – Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04
17603 – – Other: – – – Other valves of plastics: – – – – Other: – – – – – Other
17604 – – Other: – – – Other, manually operated, weighing less than 3 kg, surface treated or made of stainless steel or nickel
17605 – – Other: – – – Other: – – – – Water taps of copper or copper alloy, with an internal diameter of 2.5 cm or less
17606 – – Other: – – – Other: – – – – Other: – – – – – Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04
17607 – – – – – Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04 – – – – – Other
17608 – – Housings for sluice or gate valves with inlet or outlet of an internal diameter exceeding 50 mm but not exceeding 400 mm
17609 – – For taps, cocks, valves (excluding inner tube valves and valves for tubeless tyres) and similar appliances of 25 mm or less in internal diameter: – – – Bodies, for water taps
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