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
16650 – – Other: – – – For other engines: – – – – Other pistons
16651 – – Other: – – – For other engines: – – – – Pistons rings and gudgeon pins
16652 – – Other: – – – For other engines: – – – – Other
16653 – – Of a power not exceeding 1,000 kW
16654 – – Of a power exceeding 1,000 kW but not exceeding 10,000 kW
16655 – – Of a power exceeding 10,000 kW
16656 – Parts, including regulators
16657 – – Of a thrust not exceeding 25 kN
16658 – – Of a thrust exceeding 25 kN
16659 – – Of a power not exceeding 1,100 kW
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