| 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 |
|---|---|
| 17440 | – – Optical disk drives, including CD-ROM drives, DVD drives and CD-R drives |
| 17441 | – – Proprietary format storage devices including media therefor for automatic data processing machines, with or without removable media and whether magnetic, optical or other technology |
| 17442 | – – Other: – – – Automated backup systems |
| 17443 | – – Other: – – – Other |
| 17444 | – – Control and adaptor units |
| 17445 | – – Sound cards or video cards |
| 17446 | – – Other |
| 17447 | – – Bar code readers |
| 17448 | – – Optical character readers, document or image scanners |
| 17449 | – – Other |
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