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
16870 – – – Electrically operated, of a capacity exceeding 500 l/h
16871 – – – Other
16872 – – – For machinery of heading 84.29 or 84.30: – – – – Oil filters
16873 – – – For machinery of heading 84.29 or 84.30: – – – – Other
16874 – – – For motor vehicles of Chapter 87: – – – – Oil filters
16875 – – – For motor vehicles of Chapter 87: – – – – Other
16876 – – – Other: – – – – Oil filters
16877 – – – Other: – – – – Other
16878 – – – Of a kind suitable for medical, surgical or laboratory use
16879 – – – Of a kind used for sugar manufacture
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