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
12653 – Of solely vegetable origin: – – Supplement fertilisers in liquid form, not chemically treated
12654 – Of solely vegetable origin: – – Other, chemically treated
12655 – Of solely vegetable origin: – – Other
12656 – Other: – – Supplement fertilisers in liquid form, not chemically treated
12657 – Other: – – Other, of animal origin (other than guano), chemically treated
12658 – Other: – – Other
12659 – Urea, whether or not in aqueous solution
12660 – – Ammonium sulphate
12661 – – Other
12662 – Ammonium nitrate, whether or not in aqueous solution
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