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
17650 – – Other: – – – For goods of subheading 8701.10 or 8701.90
17651 – – Other: – – – For other tractors of heading 87.01
17652 – – Other: – – – For goods of heading 87.11
17653 – – Other: – – – For other goods of Chapter 87
17654 – – Other: – – – Other
17655 – Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal
17656 – Mechanical seals
17657 – Other
17658 – – Apparatus for rapid heating of semiconductor wafers
17659 – – Spin dryers for semiconductor wafer processing
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