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
16940 – – Of spray guns and similar appliances: – – – Electrically operated: – – – – Other
16941 – – Of fire extinguishers – – – Not electrically operated: – – – – Of goods of subheading 8424.20.21
16942 – – Of fire extinguishers – – – Not electrically operated: – – – – Other
16943 – – Of steam or sand blasting machines and similar jet projecting machines
16944 – – Of other appliances: – – – Of goods of subheading 8424.81.10
16945 – – Of other appliances: – – – Of goods of subheading 8424.81.30 or 8424.81.40
16946 – – Of other appliances: – – – Of goods of subheading 8424.81.50
16947 – – Of other appliances: – – – Other
16948 – – Powered by electric motor
16949 – – Other
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