| 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 |
|---|---|
| 17700 | – – Of machines and apparatus for the manufacture of boules or wafers: – – – Of machines for working any material by removal of material, by laser or other light or photon beam in the production of semiconductor wafers |
| 17701 | – – – Of machines for sawing monocrystal semiconductor boules into slices, or wafers into chips: – – – – Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools |
| 17702 | – – – Of machines for sawing monocrystal semiconductor boules into slices, or wafers into chips: – – – – Other |
| 17703 | – – – Of grinding, polishing and lapping machines for processing of semiconductor wafers |
| 17704 | – – – Of apparatus for growing or pulling monocrystal semiconductor boules |
| 17705 | – – – Other |
| 17706 | – – Of machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits: – – – Of chemical vapour deposition apparatus for semiconductor production |
| 17707 | – – Of machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits: – – – Of epitaxial deposition machines for semiconductor wafers; of spinners for coating photographic emulsions on semiconductor wafers |
| 17708 | – – Of machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits: – – – Of ion implanters for doping semiconductor materials; of apparatus for physical deposition by sputtering on semiconductor wafers; of phy |
| 17709 | – – – Of spraying appliances for etching, stripping or cleaning semiconductor wafers; of apparatus for wet etching, developing, stripping or cleaning semiconductor wafers; of dry-etching patterns on semiconductor materials: – – – – Tool holders and self-o |
© The Ministry of Economy and Finance, Kingdom of Cambodia, All Rights Reserved., 2022.
Powered and implemented by NTR secretariat