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
16620 – – Other: – – – For engines of vehicles of heading 87.11: – – – – Pistons
16621 – – Other: – – – For engines of vehicles of heading 87.11: – – – – Piston rings and gudgeon pins
16622 – – Other: – – – For engines of vehicles of heading 87.11: – – – – Other
16623 – – Other: – – – For engines of other vehicles of Chapter 87: – – – – Carburettors and parts thereof
16624 – – Other: – – – For engines of other vehicles of Chapter 87: – – – – Cylinder blocks; crank cases
16625 – – Other: – – – For engines of other vehicles of Chapter 87: – – – – Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm
16626 – – Other: – – – For engines of other vehicles of Chapter 87: – – – – Other cylinder liners
16627 – – Other: – – – For engines of other vehicles of Chapter 87: – – – – Cylinder heads and head covers
16628 – – Other: – – – For engines of other vehicles of Chapter 87: – – – – Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm
16629 – – Other: – – – For engines of other vehicles of Chapter 87: – – – – Other pistons
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