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
16950 – – Powered by electric motor
16951 – – Other
16952 – – Built-in jacking systems of a type used in garages
16953 – – – Jacks of a kind used in tipping mechanisms for lorries
16954 – – – Other
16955 – – – Electrically operated
16956 – – – Not electrically operated
16957 – – Overhead travelling cranes on fixed support
16958 – – Mobile lifting frames on tyres and straddle carriers
16959 – – – Bridge cranes
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