| 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)* |
If you have any queries, please contact us.
| HS Code | Description |
|---|---|
| 16630 | – – Other: – – – For engines of other vehicles of Chapter 87: – – – – Piston rings and gudgeon pins |
| 16631 | – – Other: – – – For engines of other vehicles of Chapter 87: – – – – Other |
| 16632 | – – Other: – – – For engines of vessels of Chapter 89: – – – – For marine propulsion engines of a power not exceeding 22.38 kW: – – – – – Cylinder blocks; crank cases |
| 16633 | – – Other: – – – For engines of vessels of Chapter 89: – – – – For marine propulsion engines of a power not exceeding 22.38 kW: – – – – – Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm |
| 16634 | – – Other: – – – For engines of vessels of Chapter 89: – – – – For marine propulsion engines of a power not exceeding 22.38 kW: – – – – – Other cylinder liners |
| 16635 | – – Other: – – – For engines of 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 |
| 16636 | – – Other: – – – For engines of vessels of Chapter 89: – – – – For marine propulsion engines of a power not exceeding 22.38 kW: – – – – – Other pistons |
| 16637 | – – Other: – – – For engines of vessels of Chapter 89: – – – – For marine propulsion engines of a power not exceeding 22.38 kW: – – – – – Other |
| 16638 | – – Other: – – – For engines of vessels of Chapter 89: – – – – For marine propulsion engines of a power exceeding 22.38 kW: – – – – – Cylinder blocks; crank cases |
| 16639 | – – Other: – – – For engines of 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 |
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