| 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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| HS Code | Description |
|---|---|
| 10143 | - - Pure- bred breeding animals |
| 10145 | - - Pure- bred breeding animals |
| 10148 | - - Pure- bred breeding animals |
| 10151 | - - Pure- bred breeding animals |
| 10155 | - Pure- bred breeding animals |
| 10158 | - - Pure- bred breeding animals |
| 10162 | - - - Breeding fowls |
| 10164 | - - - Breeding turkeys |
| 10166 | - - - Breeding ducklings |
| 10168 | - - - Breeding goslings |
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