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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HS Code | Description |
---|---|
16760 | – – – Of a kind used in motor vehicles (other than those of subheading 8415.20): – – – – Other |
16761 | – – – Other: – – – – Of an output exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min |
16762 | – – – – Other: – – – – – Of an output not exceeding 21.10 kW |
16763 | – – – – Other: – – – – – Of an output exceeding 21.10 kW but not exceeding 26.38 kW |
16764 | – – – – Other: – – – – – Other |
16765 | – – – 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 |
16766 | – – – Of a kind used in aircraft: – – – – Other |
16767 | – – – Of a kind used in railway rolling stock: – – – – Of an output not exceeding 26.38 kW |
16768 | – – – Of a kind used in railway rolling stock: – – – – Other |
16769 | – – – Of a kind used in motor vehicles (other than those of subheading 8415.20): – – – – Of an output not exceeding 26.38 kW |