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
16710 – Vacuum pumps
16711 – – Bicycle pumps
16712 – – Other
16713 – – Of a kind used for automotive air conditioners
16714 – – Other, sealed units for air conditioning machines
16715 – – Other, with a refrigeration capacity exceeding 21.10 kW, or with a displacement per revolution of 220 cc or more
16716 – – Other
16717 – Air compressors mounted on a wheeled chassis for towing
16718 – – – Table fans and box fans
16719 – – – Other: – – – – With protective screen
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