| 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 |
|---|---|
| 17690 | – – Focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices |
| 17691 | – – Die attach apparatus, tape automated bonders, wire bonders and encapsulation equipment for the assembly of semiconductors; automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other materials |
| 17692 | – – Moulds for manufacture of semiconductor devices |
| 17693 | – – Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles |
| 17694 | – – Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles |
| 17695 | – – Electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles |
| 17696 | – – Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates |
| 17697 | – – Other |
| 17698 | – – Of machines and apparatus for the manufacture of boules or wafers: – – – Of apparatus for rapid heating of semiconductor wafers |
| 17699 | – – Of machines and apparatus for the manufacture of boules or wafers: – – – Of spin dryers for semiconductor wafer processing |
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