blue-check Conditions for exemption from import duty on printer for use in education

Official letter No. 3515/TCHQ-TXNK dated July 12th, 2021 of the General Department of Vietnam Customs regarding tax policies applicable to braille printer
Posted: 15/7/2021 10:08:19 AM | Latest updated: 20/7/2021 10:08:33 AM (GMT+7) | LuatVietnam: 5251 | Vietlaw: 526

According to Clause 20 Article 16 of the Law on Import and export duties No. 107/2016/QH13, imported goods exclusively serving education that cannot be domestically manufactured shall be exempt from import duty.

Accordingly, with regard to imported printers, if they do not belong to the List of machinery that can be manufactured domestically (Annex II of Circular No. 01/2018/TT-BKHDTstatus1 ) and fully meet the criteria on special use goods serving education (according to Circular No. 11/2018/TT-BGDDT), they shall be exempt from import duty.

Regarding value added tax (VAT), now there is no policy on exemption from VAT on imported goods exclusively serving education that cannot be domestically manufactured.

Ms Phuong Thao (
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