| 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 |
|---|---|
| 17670 | – – Doping equipment: – – – Other |
| 17671 | – – Etching and stripping equipment: – – – Deflash machines for cleaning and removing contaminants from the metal leads of semiconductor packages prior to the electroplating process; spraying appliances for etching, stripping or cleaning semiconductor waf |
| 17672 | – – Etching and stripping equipment: – – – Equipment for dry-etching patterns on semiconductor materials |
| 17673 | – – Etching and stripping equipment: – – – Apparatus for wet etching, developing, stripping or cleaning semiconductor wafers |
| 17674 | – – Etching and stripping equipment: – – – Other |
| 17675 | – – Lithography equipment: – – – Direct write-on-wafer apparatus |
| 17676 | – – Lithography equipment: – – – Step and repeat aligners |
| 17677 | – – Lithography equipment: – – – Other |
| 17678 | – – Equipment for developing exposed wafers: – – – Dicing machines for scribing or scoring semiconductor wafers |
| 17679 | – – Equipment for developing exposed wafers: – – – Other |
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