This Circular is to amend the regulation pertaining to identification of “medical equipment, devices” to be entitled to 5% VAT according to Clause 11 Article 10 of Circular No. 219/2013/TT-BTC .
Accordingly, this Circular removes the requirement for certification of the Ministry of Health with regard to medical equipment, devices which have not been specifically identified as medical equipment, devices
Apart from identified medical equipment and devices, other medical equipment, devices shall be also entitled to 5% VAT if there is the import license/certificate of free sale/receipt note of the application for declaration of applicable standard or they belong to the List medical equipment and devices on which HS codes are imposed promulgated together with Circular No. 14/2018/TT-BYT .
Chemicals used for testing and sterilization for medical use shall be also entitled to 5% VAT without having to apply for the Ministry of Health’s certification.
This Circular takes effect as of August 1st, 2021.
|Published||Vietlaw's Newsletter No. 513|