blue-check Regarding VAT policy for medical devices

Official letter No. 2171/TCHQ-TXNK dated May 11th, 2021 of the General Department of Vietnam Customs regarding value added tax (VAT) on medical devices
Posted: 12/5/2021 8:32:41 AM | Latest updated: 31/5/2021 2:14:38 PM (GMT+7) | LuatVietnam: 5204 | Vietlaw: 511

At present time, the VAT policy for medical devices has not yet amended and it is still applied according to these documents:

- Clause 8 Article 1 of Circular No. 26/2015/TT-BTCstatus2 ;

- Clause 5 Article 4 Circular No. 83/2014/TT-BTCstatus1 ;

- Official letter No. 743/BTC-TCHQ dated January 17th, 2017.

Accordingly, if imported medical devices are neither specified in Clause 8 Article 1 of Circular No. 26/2015/TT-BTCstatus2 and Clause 5 Article 4 of Circular No. 83/2014/TT-BTCstatus1 nor included in the List of medical devices permissible to be imported promulgated at Circular No. 24/2011/TT-BYTstatus1 , they shall be subject to 10% VAT.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 511
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