| 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 |
|---|---|
| 16860 | – – – Parts of apparatus for the application of dry film or liquid photo resist, photo sensitive layers, soldering pastes, solder or adhesive materials on printed circuit boards or printed wiring boards substrates or their components |
| 16861 | – – – Other |
| 16862 | – – Cream separators |
| 16863 | – – Clothes-dryers |
| 16864 | – – – Of a kind used for sugar manufacture |
| 16865 | – – – Other |
| 16866 | – – – Of a capacity not exceeding 500 l/h: – – – – Filtering machinery and apparatus for domestic use |
| 16867 | – – – – Other |
| 16868 | – – – Of a capacity exceeding 500 l/h: – – – – Electrically operated |
| 16869 | – – – – Not electrically operated |
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