What is the VAT rate for specialized equipment and tools for the veterinary sector?

At Section 3 of Official Dispatch 16028/BTC-CST of 2014 providing guidance on value-added tax for veterinary medicine, vaccines for veterinary use, raw materials for veterinary medicine production, equipment, and specialized tools for the veterinary industry issued by the Ministry of Finance stipulates:

"The Ministry of Finance provides guidance on the application of VAT policies for items such as veterinary medicine, raw materials for veterinary medicine production, vaccines for veterinary use, equipment, and specialized tools for the veterinary industry as follows:
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3. Equipment, specialized tools for the veterinary industry:

a) Items of equipment and specialized tools for the medical industry named in Clause 5 Article 4 of Circular No. 83/2014/TT-BTC or those belonging to the groups marked with the symbol (5) in the VAT rate column in the VAT tariff issued together with Circular No. 83/2014/TT-BTC shall apply a VAT rate of 5%.

For example, the item "syringe used in veterinary medicine" belonging to group 90.18, item codes 9018.31.10 and 9018.31.90 marked with the symbol (5) in the VAT tariff rate column shall apply a VAT rate of 5%.

b) In cases where the items belong to the groups marked with the symbol (10) in the VAT rate column in the VAT tariff list issued together with Circular No. 83/2014/TT-BTC, a VAT rate of 10% shall apply;"

Thus, for equipment and specialized tools for the veterinary industry marked with the symbol (5) in the VAT tariff rate column, a VAT rate of 5% applies. In cases where items belong to groups marked with the symbol (10) in the VAT rate column, a VAT rate of 10% applies.

For details, you can refer to the VAT Tariff issued alongside Circular 83/2014/TT-BTC.

Sincerely!