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
16600 – – Other: – – – For engines of machinery of heading 84.29 or 84.30: – – – – Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm
16601 – – Other: – – – For engines of machinery of heading 84.29 or 84.30: – – – – Other cylinder liners
16602 – – Other: – – – For engines of machinery of heading 84.29 or 84.30: – – – – Cylinder heads and head covers
16603 – – Other: – – – For engines of machinery of heading 84.29 or 84.30: – – – – Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm
16604 – – Other: – – – For engines of machinery of heading 84.29 or 84.30: – – – – Other pistons
16605 – – Other: – – – For engines of machinery of heading 84.29 or 84.30: – – – – Piston rings and gudgeon pins
16606 – – Other: – – – For engines of machinery of heading 84.29 or 84.30: – – – – Other
16607 – – Other: – – – For engines of vehicles of heading 87.01: – – – – Carburettors and parts thereof
16608 – – Other: – – – For engines of vehicles of heading 87.01: – – – – Cylinder blocks
16609 – – Other: – – – For engines of vehicles of heading 87.01: – – – – Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm
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