| 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 |
|---|---|
| 12683 | – Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium |
| 12684 | – Other |
| 16462 | – Nuclear reactors |
| 16463 | – Machinery and apparatus for isotopic separation, and part thereof |
| 16464 | – Fuel elements (cartridges), non-irradiated |
| 16465 | – Parts of nuclear reactors |
| 16466 | – Steam or other vapour generating boilers: – – – Electrically operated |
| 16467 | – Steam or other vapour generating boilers: – – – Not electrically operated |
| 16468 | – – – Electrically operated: – – – – Boilers with a steam production exceeding 15 t per hour |
| 16469 | – – – Electrically operated: – – – – Other |
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