Vietnam exempt from import tax for medical masks used in epidemic prevention

On Feb 7 2020, the Ministry of finance of Vietnam issued decision No. 155/QD-BTC and the list of exemption from import tax for relevant articles used in epidemic prevention.

The above list includes five products, as follows:

1. Medical masks with sales certificate number issued jointly by health units with rights and responsibilities. Tariff serial numbers: 6307.90.40 and 6307.90.90.

2. Sterilized hand sanitizer with the sales number issued by the environmental administration of the Ministry of health. Tariff serial numbers: 3808.94.90.

3. The feedstock used to produce the medical mask include: the non-woven fabric and the antibacterial filter screen for the medical mask. Tariff serial numbers: 56.03; the elastic belt for the medical mask, 5604.10.00, 5606.00.00, 6002.40.00, 6002.90.00; the nose splint for the medical mask, 3916.10.20, 3916.20.20, 3916.90.42, 3926.90.92, 3926.90.99, 7217.90.90, 7326.90.99, 7604.10.10, 7604.29.10 and 7616.99.90.

4. Disinfectants with the sales registration number issued by the medical environment administration of the Ministry of health, and tariff serial numbers are 3808.94.20 and 3808.94.90.

5. Other materials and equipment: including epidemic prevention clothing (including: shirts, trousers, glasses, medical masks, protective hats, gloves and shoes with the sales number issued by the responsible health unit), and tariff serial number is 6210.10.90.

Decision 155/QD-BTC will come into force on Feb 7 2020, and will expire at the end of the epidemic situation when the written document of the authority and responsible organ is published.