| 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)* |
If you have any queries, please contact us.
| HS Code | Description |
|---|---|
| 17620 | – Spherical roller bearings |
| 17621 | – Needle roller bearings |
| 17622 | – Other cylindrical roller bearings |
| 17623 | – Other, including combined ball/roller bearings |
| 17624 | – – Balls, needles and rollers |
| 17625 | – – Other |
| 17626 | – – For machinery of heading 84.29 or 84.30 |
| 17627 | – – Cam shafts and crank shafts for engines of vehicles of Chapter 87: – – – For vehicles of heading 87.11 |
| 17628 | – – – Other: – – – – For vehicles of a cylinder capacity not exceeding 2,000 cc |
| 17629 | – – – Other: – – – – For vehicles of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc |
© The Ministry of Economy and Finance, Kingdom of Cambodia, All Rights Reserved., 2022.
Powered and implemented by NTR secretariat