| 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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| HS Code | Description |
|---|---|
| 12663 | – Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances |
| 12664 | – Sodium nitrate |
| 12665 | – Double salts and mixtures of calcium nitrate and ammonium nitrate |
| 12666 | – Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution |
| 12667 | – Other, including mixtures not specified in the foregoing subheadings |
| 12668 | – – Feed grade |
| 12669 | – – Other |
| 12670 | – – Calcined phosphatic fertilisers |
| 12671 | – – Other |
| 12672 | – Potassium chloride |
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