| 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 |
|---|---|
| 16820 | – – – Water chillers with a refrigeration capacity exceeding 21.10 kW: – – – – Other |
| 16821 | – – – Water chillers with a refrigeration capacity exceeding 21.10 kW: – – – Scale ice-maker units |
| 16822 | – – – Other |
| 16823 | – – Furniture designed to receive refrigerating or freezing equipment |
| 16824 | – – – Evaporators or condensers |
| 16825 | – – – Aluminium roll-bonded panels of a kind used for the goods of subheading 8418.10.10, 8418.21.00 or 8418.29.00 |
| 16826 | – – – Other |
| 16827 | – – – Household type |
| 16828 | – – – Other |
| 16829 | – – – Household type |
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