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
17240 – – Single roller type domestic ironing machines
17241 – – Other
17242 – Washing, bleaching or dyeing machines
17243 – Machines for reeling, unreeling, folding, cutting or pinking textile fabrics
17244 – Other machinery
17245 – – Of machines of a dry linen capacity not exceeding 10 kg: – – – For domestic use
17246 – – Of machines of a dry linen capacity not exceeding 10 kg: – – – Other
17247 – – Other
17248 – Sewing machines of the household type
17249 – – Automatic units
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