| 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 |
|---|---|
| 16930 | – – – Hand-operated insecticide sprayers |
| 16931 | – – – Other, not electrically operated |
| 16932 | – – – Other, electrically operated |
| 16933 | – – – Hand-operated household sprayers of a capacity not exceeding 3 l |
| 16934 | – – – Spray heads with dip tubes |
| 16935 | – – – Wet processing equipment, by projecting, dispersing or spraying, of chemical or electrochemical solutions for the application on printed circuit boards or printed wiring boards substrates; apparatus for the spot application of liquids, soldering pas |
| 16936 | – – – Other, electrically operated |
| 16937 | – – – Other, not electrically operated |
| 16938 | – – Of fire extinguishers |
| 16939 | – – Of spray guns and similar appliances: – – – Electrically operated: – – – – Of goods of subheading 8424.20.11 |
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