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
16730 – – Other: – – – Suitable for industrial use
16731 – – Other: – – – Other
16732 – – Hoods having a maximum horizontal side exceeding 120 cm: – – – Fitted with filters: – – – – Laminar airflow cabinets
16733 – – Hoods having a maximum horizontal side exceeding 120 cm: – – – Fitted with filters: – – – – Other
16734 – – – Not fitted with a filter, suitable for industrial use
16735 – – – Not fitted with a filter, not suitable for industrial use
16736 – – Free piston generators for gas turbines
16737 – – Compressors other than those of subheading 8414.30 or 8414.40: – – – Gas compression modules suitable for use in oil drilling operations
16738 – – Compressors other than those of subheading 8414.30 or 8414.40: – – – Other
16739 – – Air pumps
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