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
17120 – – Of electrically operated machines: – – – Of coffee pulpers
17121 – – Of electrically operated machines: – – – Other
17122 – – Of non-electrically operated machines: – – – Of goods of subheading 8438.30.20
17123 – – Of non-electrically operated machines: – – – Of coffee pulpers
17124 – – Of non-electrically operated machines: – – – Other
17125 – Machinery for making pulp of fibrous cellulosic material
17126 – Machinery for making paper or paperboard
17127 – Machinery for finishing paper or paperboard
17128 – – Of machinery for making pulp of fibrous cellulosic material
17129 – – Other
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