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
17170 – – – Electrostatic photocopying apparatus operating by reproducing the original image directly onto the copy (direct process): – – – – Colour
17171 – – – Electrostatic photocopying apparatus operating by reproducing the original image directly onto the copy (direct process): – – – – Other
17172 – – – Electrostatic photocopying apparatus, operating by reproducing the original image via an intermediate onto the copy (indirect process)
17173 – – – Other photocopying apparatus incorporating an optical system
17174 – – – Ink-jet printers
17175 – – – Other
17176 – – Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42
17177 – – – Of screen printing machinery for the manufacture of printed circuit boards or printed wiring boards
17178 – – – Ink-filled printer cartridges
17179 – – – Paper feeders and sorters
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