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
17090 – – Other, electrically operated
17091 – – Other, not electrically operated
17092 – – Rice hullers and cone type rice mills, electrically operated
17093 – – Rice hullers and cone type rice mills, not electrically operated
17094 – – Industrial type coffee and corn mills, electrically operated
17095 – – Industrial type coffee and corn mills, not electrically operated
17096 – – Other, electrically operated: – – – Polishing machines for rice, sifting and sieving machines, bran cleaning machines and husking machines
17097 – – Other, electrically operated: – – – Other
17098 – – Other, not electrically operated: – – – Polishing machines for rice, sifting and sieving machines, bran cleaner machines and husking machines
17099 – – Other, not electrically operated: – – – Other
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