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
16990 – – Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment
16991 – – Other
16992 – – Track laying
16993 – – Other
16994 – Graders and levellers
16995 – Scrapers
16996 – – Tamping machines
16997 – – Vibratory smooth drum rollers, with a centrifugal force drum not exceeding 20 t by weight
16998 – – Other vibratory road rollers
16999 – – Other
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