| 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 |
|---|---|
| 16890 | – – – Of goods of subheading 8421.19.10 |
| 16891 | – – – Of goods of subheading 8421.11.00 or 8421.19.90 |
| 16892 | – – – Filtering cartridges for filters of subheading 8421.23 |
| 16893 | – – – Of goods of subheading 8421.31 |
| 16894 | – – – Other: – – – – Of goods of subheading 8421.29.20 |
| 16895 | – – – Other: – – – – Of goods of subheading 8421.21.11 |
| 16896 | – – – Other: – – – – Of goods of subheading 8421.23.11, 8421.23.19, 8421.23.91 or 8421.23.99 |
| 16897 | – – – Other: – – – – Other |
| 16898 | – – Of the household type |
| 16899 | – – Other |
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