| 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 |
|---|---|
| 17020 | – – – Of goods of subheading 8428.20.10, 8428.32.10, 8428.33.10 or 8428.39.10 |
| 17021 | – – – Of goods of subheading 8428.90 |
| 17022 | – – – Of automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies |
| 17023 | – – – Other |
| 17024 | – – – For machinery of heading 84.26 |
| 17025 | – – – Other |
| 17026 | – – Bulldozer or angledozer blades |
| 17027 | – – Parts for boring or sinking machinery of subheading 8430.41 or 8430.49 |
| 17028 | – – – Parts of machinery of heading 84.26 |
| 17029 | – – – Cutting edges or end bits of a kind used for scrapers, graders or levellers |
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