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
17780 – – Of an output not exceeding 75 kVA
17781 – – Of an output exceeding 75 kVA but not exceeding 100 kVA
17782 – – Of an output exceeding 100 kVA but not exceeding 10,000 kVA
17783 – – Of an output exceeding 10,000 kVA: – – – Of an output of 12,500 kVA (10,000 kW) or more
17784 – – Of an output exceeding 10,000 kVA: – – – Other
17785 – – – Of an output not exceeding 10,000 kVA
17786 – – – Of an output exceeding 10,000 kVA
17787 – – – Of an output not exceeding 10 kVA
17788 – – – Of an output exceeding 10 kVA but not exceeding 10,000 kVA
17789 – – – Of an output exceeding 10,000 kVA: – – – – Of an output of 12,500 kVA (10,000 kW) or more
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