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
16580 – – – For vessels of Chapter 89: – – – – For marine propulsion engines of a power not exceeding 22.38 kW: – – – – – Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm
16581 – – – For vessels of Chapter 89: – – – – For marine propulsion engines of a power not exceeding 22.38 kW: – – – – – Other pistons
16582 – – – For vessels of Chapter 89: – – – – For marine propulsion engines of a power not exceeding 22.38 kW: – – – – – Other
16583 – – – For vessels of Chapter 89: – – – – For marine propulsion engines of a power exceeding 22.38 kW: – – – – – Cylinder blocks; crank cases
16584 – – – For vessels of Chapter 89: – – – – For marine propulsion engines of a power exceeding 22.38 kW: – – – – – Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm
16585 – – – For vessels of Chapter 89: – – – – For marine propulsion engines of a power exceeding 22.38 kW: – – – – – Other cylinder liners
16586 – – – For vessels of Chapter 89: – – – – For marine propulsion engines of a power exceeding 22.38 kW: – – – – – Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm
16587 – – – For vessels of Chapter 89: – – – – For marine propulsion engines of a power exceeding 22.38 kW: – – – – – Other pistons
16588 – – – For vessels of Chapter 89: – – – – For marine propulsion engines of a power exceeding 22.38 kW: – – – – – Other
16589 – – – For other engines: – – – – Carburettors and parts thereof
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