| 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 |
|---|---|
| 17280 | – Machining centres |
| 17281 | – Unit construction machines (single station) |
| 17282 | – Multi-station transfer machines |
| 17283 | – – Numerically controlled |
| 17284 | – – – With the distance between the main spindle centre and the bed not exceeding 300 mm |
| 17285 | – – – Other |
| 17286 | – – Numerically controlled |
| 17287 | – – – With the distance between the main spindle centre and the bed not exceeding 300 mm |
| 17288 | – – – Other |
| 17289 | – – Electrically operated |
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