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
16790 – – Of machines with an output exceeding 26.38 kW but not exceeding 52.75 kW: – – – Other: – – – – Of a kind used in aircraft or railway rolling stock
16791 – – Of machines with an output exceeding 26.38 kW but not exceeding 52.75 kW: – – – Other: – – – – Other
16792 – – Of machines with an output 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
16793 – – Of machines with an output exceeding 52.75 kW: – – – With an air flow rate of each evaporator unit exceeding 67.96 m3/min: – – – – Other
16794 – – Of machines with an output exceeding 52.75 kW: – – – Other: – – – – Of a kind used in aircraft or railway rolling stock
16795 – – Of machines with an output exceeding 52.75 kW: – – – Other: – – – – Other
16796 – Furnace burners for liquid fuel
16797 – Other furnace burners, including combination burners
16798 – Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
16799 – Parts
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