| 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 |
|---|---|
| 17660 | – – Machines for working any material by removal of material, by laser or other light or photon beam in the production of semiconductor wafers |
| 17661 | – – Machines and apparatus for sawing monocrystal semiconductor boules into slices, or wafers into chips |
| 17662 | – – Grinding, polishing and lapping machines for processing of semiconductor wafers |
| 17663 | – – Apparatus for growing or pulling monocrystal semiconductor boules |
| 17664 | – – Other |
| 17665 | – – Film formation equipment: – – – Chemical vapour deposition apparatus for semiconductor production |
| 17666 | – – Film formation equipment: – – – Epitaxial deposition machines for semiconductor wafers; spinners for coating photographic emulsions on semiconductor wafers |
| 17667 | – – Film formation equipment: – – – Apparatus for physical deposition by sputtering on semiconductor wafers; physical deposition apparatus for semiconductor production |
| 17668 | – – Film formation equipment: – – – Other |
| 17669 | – – Doping equipment: – – – Ion implanters for doping semiconductor materials |
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