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
16470 – – – Not electrically operated: – – – – Boilers with a steam production exceeding 15 t per hour
16471 – – – Not electrically operated: – – – – Other
16472 – – – Electrically operated: – – – – Boilers with a steam production exceeding 15 t per hour
16473 – – – Electrically operated: – – – – Other
16474 – – – Not electrically operated: – – – – Boilers with a steam production exceeding 15 t per hour
16475 – – – Not electrically operated: – – – – Other
16476 – – Electrically operated
16477 – – Not electrically operated
16478 – – Boiler bodies or shells
16479 – – Other
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