| 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 |
|---|---|
| 16800 | – Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals |
| 16801 | – Bakery ovens, including biscuit ovens |
| 16802 | – Other |
| 16803 | – Parts |
| 16804 | – – Household type |
| 16805 | – – Other |
| 16806 | – – Compression-type |
| 16807 | – – Other |
| 16808 | – – Not exceeding 200 l capacity |
| 16809 | – – Other |
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