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
16690 – – Single stage, single suction horizontal shaft water pumps suitable for belt drive or direct coupling, other than pumps with shafts common with the prime mover: – – – With an inlet diameter not exceeding 200 mm
16691 – – Single stage, single suction horizontal shaft water pumps suitable for belt drive or direct coupling, other than pumps with shafts common with the prime mover: – – – Other
16692 – – Submersible water pumps: – – – With an inlet diameter not exceeding 200 mm
16693 – – Submersible water pumps: – – – Other
16694 – – Other water pumps, with a flow rate not exceeding 8,000 m3/h: – – – With inlet diameter not exceeding 200 mm
16695 – – Other water pumps, with a flow rate not exceeding 8,000 m3/h: – – – Other
16696 – – Other water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h: – – – With an inlet diameter not exceeding 200 mm
16697 – – Other water pumps, with a flow rate exceeding 8,000 m3/h but not exceeding 13,000 m3/h: – – – Other
16698 – – Other: – – – With an inlet diameter not exceeding 200 mm
16699 – – Other: – – – Other
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