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
17510 – – For working rubber or for the manufacture of products from rubber, electrically operated
17511 – – For working rubber or for the manufacture of products from rubber, not electrically operated
17512 – – For working plastics or for the manufacture of products from plastics, electrically operated: – – – Lamination presses for the manufacture of printed circuit boards or printed wiring boards
17513 – – For working plastics or for the manufacture of products from plastics, electrically operated: – – – Other
17514 – – For working plastics or for the manufacture of products from plastics, not electrically operated
17515 – – Of electrically operated machines for working rubber or for the manufacture of products from rubber
17516 – – Of non-electrically operated machines for working rubber or for the manufacture of products from rubber
17517 – – Of electrically operated machines for working plastics or for the manufacture of products from plastic materials: – – – Parts of lamination presses for the manufacture of printed circuit boards or printed wiring boards
17518 – – Of electrically operated machines for working plastics or for the manufacture of products from plastic materials: – – – Other
17519 – – Of non-electrically operated machines for working plastics or for the manufacture of products from plastic materials
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