| 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 |
|---|---|
| 17710 | – – – 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: – – – – Other |
| 17711 | – – – Of dicing machines for scribing or scoring semiconductor wafers; of lasercutters for cutting tracks in semiconductor production by laser beam; of machines for bending, folding and straightening semiconductor leads: – – – – Tool holders and self-open |
| 17712 | – – – Of dicing machines for scribing or scoring semiconductor wafers; of lasercutters for cutting tracks in semiconductor production by laser beam; of machines for bending, folding and straightening semiconductor leads: – – – – Other |
| 17713 | – – – Of resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers; of inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers |
| 17714 | – – – Other |
| 17715 | – – Of machines and apparatus for the manufacture of flat panel displays: – – – Of apparatus for dry etching patterns on flat panel display substrates |
| 17716 | – – – Of apparatus for wet etching, developing, stripping or cleaning flat panel displays: – – – – Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools |
| 17717 | – – – Of apparatus for wet etching, developing, stripping or cleaning flat panel displays: – – – – Other |
| 17718 | – – – Of chemical vapour deposition apparatus for flat panel display production |
| 17719 | – – – Of spinners for coating photosensitive emulsions on flat panel display substrates |
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