| 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 |
|---|---|
| 17080 | – – Not electrically operated: – – – Agricultural or horticultural type |
| 17081 | – – Not electrically operated: – – – Other |
| 17082 | – – – Of electrically operated machines and equipment |
| 17083 | – – – Of non-electrically operated machines and equipment |
| 17084 | – – – Of electrically operated machines and equipment: – – – – Agricultural or horticultural type |
| 17085 | – – – Of electrically operated machines and equipment: – – – – Other |
| 17086 | – – – Of non-electrically operated machines and equipment: – – – – Agricultural or horticultural type |
| 17087 | – – – Of non-electrically operated machines and equipment: – – – – Other |
| 17088 | – – For grains, electrically operated; winnowing and similar cleaning machines, electrically operated |
| 17089 | – – For grains, not electrically operated; winnowing and similar cleaning machines, not electrically operated |
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