| 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 |
|---|---|
| 16520 | – – – Other: – – – – For vehicles of heading 87.11 |
| 16521 | – – – – Other: – – – – – Of a cylinder capacity not exceeding 2,000 cc |
| 16522 | – – – – Other: – – – – – Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc |
| 16523 | – – – – Other: – – – – – Of a cylinder capacity exceeding 3,000 cc |
| 16524 | – – Of a power not exceeding 18.65 kW |
| 16525 | – – Of a power exceeding 18.65 kW but not exceeding 22.38 kW |
| 16526 | – – Other |
| 16527 | – – Of a power not exceeding 22.38 kW |
| 16528 | – – Of a power exceeding 22.38 kW but not exceeding 100 kW |
| 16529 | – – Other |
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