| 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 |
|---|---|
| 17630 | – – – Other: – – – – For vehicles of a cylinder capacity exceeding 3,000 cc |
| 17631 | – – For marine propulsion engines: – – – Of an output not exceeding 22.38 kW |
| 17632 | – – For marine propulsion engines: – – – Other |
| 17633 | – – Other |
| 17634 | – – For machinery of heading 84.29 or 84.30 |
| 17635 | – – For engines of vehicles of Chapter 87 |
| 17636 | – – Other |
| 17637 | – – For machinery of heading 84.29 or 84.30 |
| 17638 | – – For engines of vehicles of Chapter 87 |
| 17639 | – – Other |
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