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
16920 – – Other parts of weighing machinery: – – – Of electrically operated machines
16921 – – Other parts of weighing machinery: – – – Of non-electrically operated machines
16922 – – Of a kind suitable for aircraft use
16923 – – Other
16924 – – Electrically operated: – – – Agricultural or horticultural
16925 – – Electrically operated: – – – Other
16926 – – Not electrically operated: – – – Agricultural or horticultural
16927 – – Not electrically operated: – – – Other
16928 – Steam or sand blasting machines and similar jet projecting machines
16929 – – – Drip irrigation systems
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