THE MINISTRY OF FINANCE -------- No. 436/QD-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness --------------- Hanoi, March 27, 2020 |
DECISION
On the addition of goods exempted from import tax in the List of goods eligible for import tax exemption for the prevention and control of the acute respiratory infections caused by new strains of Coronavirus promulgated together with the Decision No. 155/QD-BTC dated February 07, 2020 of the Minister of Finance
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THE MINISTER OF FINANCE
Pursuant to the Law on Import Duty and Export Duty No. 107/2016/QH13, dated April 06, 2016;
Pursuant to the Law on Organization of the Government No. 76/2015/QH13, dated June 19, 2015;
Pursuant to the Law on Customs No. 54/2014/QH13, dated June 23, 2014;
Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, on 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, on detailing, and providing measures to implement the Customs Law regarding customs procedures, inspection, supervision and control;
Pursuant to the Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government 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 the acute respiratory infections caused by Coronavirus;
On the basis of agreement among the Ministry of Finance, the Ministry of Health, and the Ministry of Industry and Trade;
At the proposal of the General Director of Customs,
DECIDES:
Article 1.To add non-woven fabric to produce the epidemic prevention outfit into the List of goods eligible for import tax exemption for the prevention and control of the acute respiratory infections caused by new strains of Coronavirus promulgated together with the Decision No. 155/QD-BTC dated February 07, 2020 of the Minister of Finance as follows:
No. | Heading | Criteria | HS code |
5 | Other necessary supplies and equipment: | | |
5.2 | Non-woven fabric to produce the epidemic prevention outfit | | 56.03 |
Article 2.This Decision takes effect from the date of its signing until the issuing date of the document on announcement of the epidemic termination of the competent authority./.
The Minister
Dinh Tien Dung