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
17110 – Brewery machinery
17111 – – Electrically operated
17112 – – Not electrically operated
17113 – – Electrically operated
17114 – – Not electrically operated
17115 – – Coffee pulpers: – – – Electrically operated
17116 – – Coffee pulpers: – – – Not electrically operated
17117 – – Other: – – – Electrically operated
17118 – – Other: – – – Not electrically operated
17119 – – Of electrically operated machines: – – – Of goods of subheading 8438.30.10
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