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
16530 – – Fully assembled: – – – For vehicles of subheading 8701.10
16531 – – – Other: – – – – Of a cylinder capacity not exceeding 2,000 cc
16532 – – – Other: – – – – Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,500 cc
16533 – – – Other: – – – – Of a cylinder capacity exceeding 3,500 cc
16534 – – Other: – – – For vehicles of subheading 8701.10
16535 – – – Other: – – – – Of a cylinder capacity not exceeding 2,000 cc
16536 – – – Other: – – – – Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,500 cc
16537 – – – Other: – – – – Of a cylinder capacity exceeding 3,500 cc
16538 – – Of a power not exceeding 18.65 kW
16539 – – Of a power exceeding 100 kW
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