| 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 |
|---|---|
| 17540 | – – – Machinery for assembling central processing unit (CPU) daughter boards in plastic cases or housings; apparatus for the regeneration of chemical solutions used in the manufacture of printed circuit boards or printed wiring boards; equipment for mecha |
| 17541 | – – – Other, electrically operated |
| 17542 | – – – Other, not electrically operated |
| 17543 | – – Of goods of subheading 8479.89.20 |
| 17544 | – – Of other electrically operated machines |
| 17545 | – – Of non-electrically operated machines |
| 17546 | – Moulding boxes for metal foundry |
| 17547 | – Mould bases |
| 17548 | – – Of copper |
| 17549 | – – Other |
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