Cambodia: Investment incentives include exemptions from customs duty, special tax and VAT
New incentive regime makes it easier for investors to comply with Cambodian laws and regulations
Exemptions from customs duty, special tax and VAT
Investment incentives provided by law No. NS/RKM/1021/014 (15 October 2021) are available for certain qualified investment projects.
The new measures clarify that with regard to qualifying imports, there are exemptions from customs duty, special tax, and value added tax (VAT).
The new incentive regime also makes it easier for investors to comply with Cambodian laws and regulations and allows for electronic registration of an eligible project.
Read a December 2021 report [PDF 344 KB] prepared by the KPMG member firm in Cambodia
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