| 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 |
|---|---|
| 17740 | – – Other motors including universal (AC/DC) motors: – – – Other: – – – – Other |
| 17741 | – – Of an output not exceeding 1 kW: – – – Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 |
| 17742 | – – Of an output not exceeding 1 kW: – – – Other |
| 17743 | – – Of an output exceeding 1 kW: – – – Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 |
| 17744 | – – Of an output exceeding 1 kW: – – – Other |
| 17745 | – – – Motors of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 |
| 17746 | – – – Other motors |
| 17747 | – – – Generators |
| 17748 | – – – Of an output exceeding 37.5 kW: – – – – Motors of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 |
| 17749 | – – – Of an output exceeding 37.5 kW: – – – – Other motors |
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