| 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 |
|---|---|
| 17720 | – – – Of apparatus for physical deposition on flat panel display substrates |
| 17721 | – – – Other |
| 17722 | – – Of machines or apparatus specified in Note 9 ( C ) to this Chapter: – – – Of focused ion beam milling machine to produce or repair masks and reticles for patterns on semiconductor devices |
| 17723 | – – Of machines or apparatus specified in Note 9 ( C ) to this Chapter: – – – Of die attach apparatus, tape automated bonders, wire bonders and of encapsulation equipment for assembly of semiconductors |
| 17724 | – – Of machines or apparatus specified in Note 9 ( C ) to this Chapter: – – – Of automated machines for the transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other materials for semiconductor devices |
| 17725 | – – Of machines or apparatus specified in Note 9 ( C ) to this Chapter: – – – Of optical stereoscopic and photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles |
| 17726 | – – Of machines or apparatus specified in Note 9 ( C ) to this Chapter: – – – Of electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles |
| 17727 | – – Of machines or apparatus specified in Note 9 ( C ) to this Chapter: – – – Of pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates, including printed circuit assemblies |
| 17728 | – – Of machines or apparatus specified in Note 9 ( C ) to this Chapter: – – – Other |
| 17729 | – Ships’ or boats’ propellers and blades therefor |
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