| 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)* |
If you have any queries, please contact us.
| HS Code | Description |
|---|---|
| 17640 | – – For marine vessels |
| 17641 | – – For machinery of heading 84.29 or 84.30 |
| 17642 | – – Other |
| 17643 | – Flywheels and pulleys, including pulley blocks |
| 17644 | – Clutches and shaft couplings (including universal joints) |
| 17645 | – – Parts of goods of subheading 8483.10: – – – For tractors of subheading 8701.10 or 8701.90 |
| 17646 | – – Parts of goods of subheading 8483.10: – – – For other tractors of heading 87.01 |
| 17647 | – – Parts of goods of subheading 8483.10: – – – For goods of heading 87.11 |
| 17648 | – – Parts of goods of subheading 8483.10: – – – For other goods of Chapter 87 |
| 17649 | – – Parts of goods of subheading 8483.10: – – – Other |
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