| 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 |
|---|---|
| 17760 | – – – Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 |
| 17761 | – – – Other |
| 17762 | – – – 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 |
| 17763 | – – – Of an output not exceeding 1 kW: – – – – Other |
| 17764 | – – – Of an output exceeding 1 kW but not exceeding 37.5 kW: – – – – Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 |
| 17765 | – – – Of an output exceeding 1 kW but not exceeding 37.5 kW: – – – – Other |
| 17766 | – – – Of an output exceeding 37.5 kW: – – – – Of a kind used for the goods of heading 84.15, 84.18, 84.50, 85.09 or 85.16 |
| 17767 | – – – Of an output exceeding 37.5 kW: – – – – Other |
| 17768 | – – Of an output exceeding 75 kW |
| 17769 | – – – Of an output not exceeding 12.5 kVA |
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