| 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 |
|---|---|
| 16510 | – – – For vehicles of heading 87.11 |
| 16511 | – – – Other |
| 16512 | – – – Fully assembled: – – – – For pedestrian controlled tractors, of a cylinder capacity not exceeding 1,100 cc |
| 16513 | – – – Fully assembled: – – – – For other vehicles of heading 87.01 |
| 16514 | – – – Fully assembled: – – – – For vehicles of heading 87.11 |
| 16515 | – – – – Other: – – – – – Of a cylinder capacity not exceeding 2,000 cc |
| 16516 | – – – – Other: – – – – – Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc |
| 16517 | – – – – Other: – – – – – Of a cylinder capacity exceeding 3,000 cc |
| 16518 | – – – Other: – – – – For pedestrian controlled tractors, of a cylinder capacity not exceeding 1,100 cc |
| 16519 | – – – Other: – – – – For other vehicles of heading 87.01 |
© The Ministry of Economy and Finance, Kingdom of Cambodia, All Rights Reserved., 2022.
Powered and implemented by NTR secretariat