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
16640 – – Other: – – – For engines of vessels of Chapter 89: – – – – For marine propulsion engines of a power exceeding 22.38 kW: – – – – – Other cylinder liners
16641 – – Other: – – – For engines of 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
16642 – – Other: – – – For engines of vessels of Chapter 89: – – – – For marine propulsion engines of a power exceeding 22.38 kW: – – – – – Other pistons
16643 – – Other: – – – For engines of vessels of Chapter 89: – – – – For marine propulsion engines of a power exceeding 22.38 kW: – – – – – Other
16644 – – Other: – – – For other engines: – – – – Carburettors and parts thereof
16645 – – Other: – – – For other engines: – – – – Cylinder blocks
16646 – – Other: – – – For other engines: – – – – Cylinder liners, with an internal diameter of 50 mm or more, but not exceeding 155 mm
16647 – – Other: – – – For other engines: – – – – Other cylinder liners
16648 – – Other: – – – For other engines: – – – – Cylinder heads and head covers
16649 – – Other: – – – For other engines: – – – – Pistons, with an external diameter of 50 mm or more, but not exceeding 155 mm
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