Decision No. 155/QD-BTC 2020 List of goods eligible for import tax exemption for prevention Covid-19

DECISION

Promulgating the List of goods eligible for import tax exemption for the prevention and control of acute respiratory infections caused by new strains of Coronavirus

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THE MINISTER OF FINANCE

Pursuant to the Law on Import Duty and Export Duty dated April 06, 2016;

Pursuant to the Law on Organization of the Government dated June 19, 2015;

Pursuant to the Law No. 54/2014/QH13 on Customs dated June 23, 2014;

Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, detailing, and providing measures to implement the Customs Law regarding customs procedures, inspection, supervision and control; the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018 on amending and supplementing a number of Articles of the Decree No. 08/2015/ND-CP dated January 21, 2015, detailing, and providing measures to implement the Customs Law regarding customs procedures, inspection, supervision and control;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Official dispatch No. 197/TTg-KTTH dated February 07, 2020 of the Prime Minister on the import tax exemption for medical masks and antiseptic hand sanitizer; raw materials for the production of masks, antiseptic water, necessary supplies and equipment in service of the prevention and control of acute respiratory infections caused by Coronavirus,

On the basis of agreement between the Ministry of Finance and the Ministry of Health, the Ministry of Justice and the Ministry of Industry and Trade;

At the proposal of the General Director of Customs;

DECIDES:

Article 1. To promulgates together with this Decision the List of goods eligible for import tax exemption for the prevention and control of acute respiratory infections caused by new strains of Coronavirus under the Prime Minister's authority.

The management policy with goods under the List attached to this Decision shall comply with current regulations.

Procedures and dossiers for tax exemption shall be in accordance with law provisions.

Article 2. Organization of implementation

Based on the List of goods attached to this Decision, units shall be assigned to deploy tasks as follows:

1. The General Director of Customs shall direct, instruct custom units to perform the tax exemption with imported goods for the promptly prevention and control of epidemic.

2. Custom agencies shall perform the procedure of tax exemption with goods in the List attached to this Decision; coordinate with relevant agencies in the examination, ensure the import complying with tax exemption purpose. In case where imported goods are used for improper purposes for tax exemption, they shall be handled according to the provisions of law on sanctioning of administrative violations and law on tax administration.

3. Chief office of the Ministry of Finance, Heads of units of the Ministry of Finance shall be responsible for the implementation of this Decision.

4. Any difficulties arising in the course of implementation shall be promptly reported to the Ministry of Finance (the General Department of Customs) for consideration and instruction.

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