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
16550 – – – For machinery of heading 84.29 or 84.30: – – – – Piston rings and gudgeon pins
16551 – – – For machinery of heading 84.29 or 84.30: – – – – Other
16552 – – – For vehicles of heading 87.01: – – – – Carburettors and parts thereof
16553 – – – For vehicles of heading 87.01: – – – – Cylinder blocks
16554 – – – For vehicles of heading 87.01: – – – – Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm
16555 – – – For vehicles of heading 87.01: – – – – Other cylinder liners
16556 – – – For vehicles of heading 87.01: – – – – Cylinder heads and head covers
16557 – – – For vehicles of heading 87.01: – – – – Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm
16558 – – – For vehicles of heading 87.01: – – – – Other pistons
16559 – – – For vehicles of heading 87.01: – – – – Piston rings and gudgeon pins
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