Tax Exempted for Products for Fighting Coronavirus Epidemic

In order to prevent and control severe acute respiratory symptoms caused by novel coronavirus (Covid-19), the Ministry of Finance recently signed a decision to issue a list of goods exempted from import duty.

In furtherance of the direction on the exemption of import duty on goods to serve the fight against Covid-19 as per the Prime Minister’s Official Letter 197/TTg-KTTH dated February 7, 2020, the Ministry of Finance worked with the Ministry of Health and the Ministry of Industry and Trade to make a list of goods eligible for import tax exemption to serve the fight against Covid-19.

The Ministry of Finance signed Decision 155/QD-BTC to promulgate a list of goods exempted from import tax for this purpose. Accordingly, duty-exempted items include:

Medical masks with circulation numbers issued by competent health agencies;

Hand sanitizers (hand gel or liquid hand sanitizers, HS code 3808.94.90 and disinfectant liquid, HS codes 3808.94.20 and 3808.94.90), with circulation registration numbers issued by the Health Environment Management Agency under the Ministry of Health;

Input materials for making medical masks, including nonwoven fabrics for manufacturing medical masks, antibacterial filters for making medical masks, elastic bands for making medical masks, nasal splint for manufacturing medical masks (bars/rolls);

Other necessary materials and equipment, including anti-epidemic uniforms such as pants, shirts, glasses, medical masks, helmets, gloves and shoes (HS code 6210.10.90) with mandatory circulation numbers issued by competent health authorities. The management of these goods, tax exemption procedures and dossiers shall comply with current laws.

The Ministry of Finance requested the General Director of the General Department of Customs to direct customs units to uniformly grant duty-free imports for timely prevention and control of epidemics. This decision took effect from February 7, 2020 until the date announced by competent authorities at the end of the epidemic.

By H.H, Vietnam Business Forum