| 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)* |
If you have any queries, please contact us.
| HS Code | Description |
|---|---|
| 16970 | – Other trucks |
| 16971 | – – Passenger lifts |
| 16972 | – – Other lifts: – – – Of a kind used in buildings |
| 16973 | – – Other lifts: – – – Other |
| 16974 | – – Skip hoists |
| 16975 | – – Of a kind used for agriculture |
| 16976 | – – Automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies |
| 16977 | – – Other |
| 16978 | – – Specially designed for underground use |
| 16979 | – – – Of a kind used for agriculture |
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