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
17610 – – 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 liquefied petroleum gas (LPG) cylinder valves
17611 – – 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, other
17612 – – For taps, cocks, valves (excluding inner tube valves and valves for tubeless tyres) and similar appliances of 25 mm or less in internal diameter: – – – Other
17613 – – Valves bodies or stems of inner tube or tubeless tyre valves: – – – Of copper or copper alloys
17614 – – Valves bodies or stems of inner tube or tubeless tyre valves: – – – Other
17615 – – Valves cores of inner tube or tubeless tyre valves: – – – Of copper or copper alloys
17616 – – Valves cores of inner tube or tubeless tyre valves: – – – Other
17617 – – Other
17618 – Ball bearings
17619 – Tapered roller bearings, including cone and tapered roller assemblies
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