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
16680 – – Centrifugal type: – – – Other
16681 – – Other: – – – Water pumps or fuel pumps of a kind used for engines of motor vehicles of heading 87.02, 87.03 or 87.04
16682 – – Other: – – – Other
16683 – Concrete pumps
16684 – – Water pumps, with a flow rate not exceeding 8,000 m3/h
16685 – – Water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h
16686 – – Other
16687 – – Water pumps, with a flow rate not exceeding 8,000 m3/h
16688 – – Water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h
16689 – – Other
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