| 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 |
|---|---|
| 17050 | – Straw or fodder balers, including pick-up balers |
| 17051 | – – Combine harvester-threshers |
| 17052 | – – Other threshing machinery |
| 17053 | – – Root or tuber harvesting machines |
| 17054 | – – – Cotton pickers and cotton gins |
| 17055 | – – – Other |
| 17056 | – – Electrically operated |
| 17057 | – – Not electrically operated |
| 17058 | – – Castors, of a diameter (including tyres) exceeding 100 mm but not exceeding 250 mm, provided that the width of any wheel or tyre fitted thereto exceeds 30 mm |
| 17059 | – – Other, of goods of subheading 8433.11 or 8433.19.90 |
© The Ministry of Economy and Finance, Kingdom of Cambodia, All Rights Reserved., 2022.
Powered and implemented by NTR secretariat