| 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)* |
If you have any queries, please contact us.
| HS Code | Description |
|---|---|
| 16750 | – – Of an output not exceeding 26.38 kW |
| 16751 | – – Other |
| 16752 | – – Of an output not exceeding 26.38 kW |
| 16753 | – – Other |
| 16754 | – – – Of a kind used in aircraft: – – – – Of an output not exceeding 21.10 kW |
| 16755 | – – – Of a kind used in aircraft: – – – – Of an output exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min |
| 16756 | – – – Of a kind used in aircraft: – – – – Other |
| 16757 | – – – Of a kind used in railway rolling stock: – – – – Of an output not exceeding 26.38 kW |
| 16758 | – – – Of a kind used in railway rolling stock: – – – – Other |
| 16759 | – – – Of a kind used in motor vehicles (other than those of subheading 8415.20): – – – – Of an output not exceeding 26.38 kW |
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