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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This measure applies to commodity/s


HS Code Description
17070 – – Of electrically operated machines
17071 – – Of non-electrically operated machines
17072 – – Electrically operated
17073 – – Not electrically operated
17074 – – – Electrically operated
17075 – – – Not electrically operated
17076 – – – Electrically operated
17077 – – – Not electrically operated
17078 – – Electrically operated: – – – Agricultural or horticultural type
17079 – – Electrically operated: – – – Other
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