| 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 |
|---|---|
| 16810 | – – Not exceeding 200 l capacity |
| 16811 | – – Other |
| 16812 | – – Display counters, show-cases and the like, incorporating refrigerating equipment, exceeding 200 l capacity: – – – Of a kind suitable for medical, surgical or laboratory use |
| 16813 | – – Display counters, show-cases and the like, incorporating refrigerating equipment, exceeding 200 l capacity: – – – Other |
| 16814 | – – Other: – – – Of a kind suitable for medical, surgical or laboratory use |
| 16815 | – – Other: – – – Other |
| 16816 | – – Heat pumps other than air conditioning machines of heading 84.15 |
| 16817 | – – – Beverage coolers |
| 16818 | – – – Drinking water coolers |
| 16819 | – – – Water chillers with a refrigeration capacity exceeding 21.10 kW: – – – – For air conditioning machines |
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