From August 1st, 2021, the VAT policy applicable to medical devices are amended at Article 1 of Circular No. 43/2021/TT-BTC .
Accordingly, the following medical devices shall be also entitled to 5% VAT (under the earlier regulations, they were only eligible for this VAT rate when having the certification of the Ministry of Health):
(i) Medical devices that have import license/certificate of free sale/ or receipt note of the application for declaration of applicable standard according to regulations of law on health;
(ii) Medical devices on the List of medical devices, equipment promulgated together with Circular No. 14/2018/TT-BYT .