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-BKHDT ) 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.