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
17270 – – Hot or combination hot and cold
17271 – – Cold
17272 – Rolls for rolling mills
17273 – Other parts
17274 – Operated by laser or other light or photon beam processes
17275 – Operated by ultrasonic processes
17276 – Operated by electro-discharge processes
17277 – – Machine tools, numerically controlled, for working any material by removal of material, by plasma arc processes, for the manufacture of printed circuit boards or printed wiring boards
17278 – – Wet processing equipments for the application by immersion of electro-chemical solutions, for the purpose of removing material on printed circuit boards or printed wiring boards
17279 – – Other
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