| 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 |
|---|---|
| 16780 | – – – Other: – – – – Other |
| 16781 | – – Of machines with an output not exceeding 21.10 kW: – – – Of a kind used in aircraft or railway rolling stock |
| 16782 | – – Of machines with an output not exceeding 21.10 kW: – – – Evaporators or condensers for air-conditioning machines for motor vehicles |
| 16783 | – – Of machines with an output not exceeding 21.10 kW: – – – Other |
| 16784 | – – Of machines with an output exceeding 21.10 kW but not exceeding 26.38 kW: – – – With an air flow rate of each evaporator unit exceeding 67.96 m3/min: – – – – Of a kind used in aircraft or railway rolling stock |
| 16785 | – – Of machines with an output exceeding 21.10 kW but not exceeding 26.38 kW: – – – With an air flow rate of each evaporator unit exceeding 67.96 m3/min: – – – – Other |
| 16786 | – – Of machines with an output exceeding 21.10 kW but not exceeding 26.38 kW: – – – Other: – – – – Of a kind used in aircraft or railway rolling stock |
| 16787 | – – Of machines with an output exceeding 21.10 kW but not exceeding 26.38 kW: – – – Other: – – – – Other |
| 16788 | – – Of machines with an output exceeding 26.38 kW but not exceeding 52.75 kW: – – – With an air flow rate of each evaporator unit exceeding 67.96 m3/min: – – – – Of a kind used in aircraft or railway rolling stock |
| 16789 | – – Of machines with an output exceeding 26.38 kW but not exceeding 52.75 kW: – – – With an air flow rate of each evaporator unit exceeding 67.96 m3/min: – – – – Other |
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