| 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 |
|---|---|
| 17420 | – Other calculating machines |
| 17421 | – Cash registers |
| 17422 | – – Postage-franking machines |
| 17423 | – – Accounting machines |
| 17424 | – – Other |
| 17425 | – – Handheld computers including palmtops and personal digital assistants (PDAs) |
| 17426 | – – Laptops including notebooks and subnotebooks |
| 17427 | – – Other |
| 17428 | – – – Personal computers excluding portable computers of subheading 8471.30 |
| 17429 | – – – Other |
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