| 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 |
|---|---|
| 17680 | – – Other: – – – Lasercutters for cutting contacting tracks in semiconductor production by laser beam |
| 17681 | – – Other: – – – Machines for bending, folding and straightening semiconductor leads |
| 17682 | – – Other: – – – Resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers |
| 17683 | – – Other: – – – Inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers |
| 17684 | – – Other: – – – Automated machines for the placement or the removal of components or contact elements on semiconductor materials |
| 17685 | – – Other: – – – Other |
| 17686 | – – Apparatus for dry etching patterns on flat panel display substrates |
| 17687 | – – Apparatus for wet etching, developing, stripping or cleaning flat panel displays |
| 17688 | – – Chemical vapour deposition apparatus for flat panel display production; spinners for coating photosensitive emulsions on flat panel display substrates; apparatus for physical deposition on flat panel display substrates |
| 17689 | – – Other |
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