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
16540 – – Other: – – – For machinery of heading 84.29 or 84.30
16541 – – Other: – – – Other
16542 – For aircraft engines
16543 – – – For machinery of heading 84.29 or 84.30: – – – – Carburettors and parts thereof
16544 – – – For machinery of heading 84.29 or 84.30: – – – – Cylinder blocks
16545 – – – For machinery of heading 84.29 or 84.30: – – – – Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm
16546 – – – For machinery of heading 84.29 or 84.30: – – – – Other cylinder liners
16547 – – – For machinery of heading 84.29 or 84.30: – – – – Cylinder heads and head covers
16548 – – – For machinery of heading 84.29 or 84.30: – – – – Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm
16549 – – – For machinery of heading 84.29 or 84.30: – – – – Other pistons
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