Recently, the Ministry of Finance of Vietnam promulgated Decision 1921/QD-BTC adding items exempt from import tax for service epidemic prevention and control. Up to now, the list of goods exempted from import tax for epidemic prevention and control includes:
Article table of contents
List of goods exempted from import tax in service of epidemic prevention and control (Illustration image)
|
No |
Name items |
Criteria |
HS code |
|
1 |
Medical masks |
Having a circulation number issued by a competent health authority |
6307.90.40 6307.90.90 |
|
2 |
Antiseptic hand sanitizer (gel or liquid hand sanitizer) |
Has a circulation registration number issued by the Department of Health Environmental Management, Ministry of Health of Vietnam |
3808.94.90 |
|
3 |
Raw materials for the production of medical masks: |
|
|
|
3.1 |
Non-woven fabric for the production of medical masks |
|
56.03 |
|
3.2 |
Antibacterial filter for the production of medical masks |
|
56.03 |
|
3.3 |
Elastic band for the production of medical masks |
|
5604.10.00 5606.00.00 6002.40.00 6002.90.00 |
|
3.4 |
Nasal splints for the production of medical masks (bars/rolls) |
|
3916.10.20 3916.20.20 3916.90.42 3916.90.92 3926.90.99 7217.90.90 7326.90.99 7604.10.10 7604.29.10 7616.99.90 |
|
4 |
Disinfectant water (disinfectant preparations in the form of solutions) |
Has a circulation registration number issued by the Department of Health Environmental Management, Ministry of Health |
3808.94.20 3808.94.90 |
|
5 |
Other necessary supplies and equipment: |
|
|
|
5.1 |
Anti-epidemic outfit (including: Pants, shirt, glasses, medical mask, protective hat, gloves, shoes) |
Having a circulation number issued by a competent health authority |
6210.10.90 |
|
5.2 |
Non-woven fabrics for the production of anti-epidemic costumes |
|
56.03 |
(According to Decision 155/QD-BTC dated February 7, 2020, Decision 436/QD-BTC dated March 27, 2020)
In Decision 1921/QD-BTC of Vietnam dated September 30, 2021, the Ministry of Finance of Vietnam added the items of supplies for the production of Covid-19 test strips to the list of items exempt from import tax for prevention as follows:
|
5.3 |
Aluminum bag (used to hold test kit) |
PE plastic material, aluminum coating |
7612.90.90 |
|
5.4 |
Test rod bottom cover (used to assemble and create test strips) |
Moulded from PE plastic, according to design |
3926.90.39 |
|
5.5 |
Case on test rod (used to assemble and create test strip) |
Moulded from PE plastic, according to design |
3926.90.39 |
|
5.6 |
Test sample tube (used to hold test sample) |
PE Plastic Cylindrical Pipe |
3923.90.90 |
|
5.7 |
Test tube holder (used to fix the tubes) |
Perforated cotton paper to fit the test sample tube |
4823.90.99 |
|
5.8 |
Nasopharyngeal swab sample (used to take samples to be tested) |
Consists of 2 parts: the rolling part and the cotton part, ABS plastic material and synthetic fiber |
5601.21.00 |
|
5.9 |
Nasal swab sampler (for sampling to be tested) |
Consists of 2 parts: the handle and the cotton part, ABS plastic material and cotton fiber |
5601.21.00 |
Bao Ngoc
