According to opinions of the General Department of Vietnam Customs, “scar gel” shall be only entitled to the particular preferential duty rate of 10% under HS code 9825.00.00 upon meeting dossiers of, procedures for issuing license for import of medical equipment.
In case of failing to meet dossiers of, procedures for issuing license for import of medical equipment, it is required to apply the preferential import duty rate regulated at HS code 3304.99.90 of section I Appendix II of the preferential import tariff promulgated together with Decree No. 122/2016/ND-CP (amended at Decree No. 125/2017/ND-CP and Decree No. 57/2020/ND-CP).