| 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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| HS Code | Description |
|---|---|
| 17230 | – – – Other |
| 17231 | – – Other machines, with built-in centrifugal drier |
| 17232 | – – – Electrically operated |
| 17233 | – – – Other |
| 17234 | – Machines, each of a dry linen capacity exceeding 10 kg |
| 17235 | – – Of machines of subheading 8450.20.00 |
| 17236 | – – Of machines of subheading 8450.11, 8450.12.00 or 8450.19 |
| 17237 | – Dry-cleaning machines |
| 17238 | – – Each of a dry linen capacity not exceeding 10 kg |
| 17239 | – – Other |
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