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
17210 – – Electrically operated
17211 – – Not electrically operated
17212 – – – Electrically operated
17213 – – – Not electrically operated
17214 – – – Electrically operated
17215 – – – Not electrically operated
17216 – Parts and accessories of machines of heading 84.44 or of their auxiliary machinery
17217 – – Card clothing
17218 – – Of machines for preparing textile fibres, other than card clothing
17219 – – Spindles, spindle flyers, spinning rings and ring travellers
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