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
17770 – – – Of an output exceeding 12.5 kVA
17771 – – – Of an output exceeding 75 kVA but not exceeding 150 kVA
17772 – – – Of an output exceeding 150 kVA but not exceeding 375 kVA
17773 – – Of an output exceeding 375 kVA but not exceeding 750 kVA
17774 – – Of an output exceeding 750 kVA
17775 – – Of an output not exceeding 75 kVA
17776 – – – Of an output not exceeding 125 kVA
17777 – – – Of an output exceeding 125 kVA
17778 – – – Of an output of 12,500 kVA (10,000 kW) or more
17779 – – – Other
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