| 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 |
|---|---|
| 17000 | – – Front-end shovel loaders |
| 17001 | – – Machinery with a 360o revolving superstructure |
| 17002 | – – Other |
| 17003 | – Pile-drivers and pile-extractors |
| 17004 | – Snow-ploughs and snow-blowers |
| 17005 | – – Self-propelled |
| 17006 | – – Other |
| 17007 | – – Self-propelled |
| 17008 | – – – Wellhead platforms and integrated production modules suitable for use in drilling operations |
| 17009 | – – – Other |
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