| 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)* |
If you have any queries, please contact us.
| HS Code | Description |
|---|---|
| 12673 | – Potassium sulphate |
| 12674 | – Other |
| 12675 | – – Superphosphates and calcined phosphatic fertilisers |
| 12676 | – – Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium |
| 12677 | – – Other |
| 12678 | – Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium |
| 12679 | – Diammonium hydrogenorthophosphate (diammonium phosphate) |
| 12680 | – Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) |
| 12681 | – – Containing nitrates and phosphates |
| 12682 | – – Other |
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