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
16960 – – – Gantry cranes
16961 – – – Other
16962 – Tower cranes
16963 – Portal or pedestal jib cranes
16964 – – On tyres
16965 – – Other
16966 – – Designed for mounting on road vehicles
16967 – – Other
16968 – Self-propelled trucks powered by an electric motor
16969 – Other self-propelled trucks
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