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
16560 – – – For vehicles of heading 87.01: – – – – Other
16561 – – – For vehicles of heading 87.11: – – – – Carburettors and parts thereof
16562 – – – For vehicles of heading 87.11: – – – – Cylinder blocks; crank cases
16563 – – – For vehicles of heading 87.11: – – – – Cylinder liners
16564 – – – For vehicles of heading 87.11: – – – – Cylinder heads and head covers
16565 – – – For vehicles of heading 87.11: – – – – Pistons
16566 – – – For vehicles of heading 87.11: – – – – Piston rings and gudgeon pins
16567 – – – For vehicles of heading 87.11: – – – – Other
16568 – – – For other vehicles of Chapter 87: – – – – Carburettors and parts thereof
16569 – – – For other vehicles of Chapter 87: – – – – Cylinder blocks; crank cases
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