Decision No. 54/2014/QD-TTg dated September 19, 2014 of the Prime Minister on exempting the import tax for devices for manufacturing and assembling the medical equipments with high priority

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ATTRIBUTE

Decision No. 54/2014/QD-TTg dated September 19, 2014 of the Prime Minister on exempting the import tax for devices for manufacturing and assembling the medical equipments with high priority
Issuing body: Prime MinisterEffective date:
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Official number:54/2014/QD-TTgSigner:Nguyen Tan Dung
Type:DecisionExpiry date:
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Issuing date:19/09/2014Effect status:
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Fields:Tax - Fee - Charge

SUMMARY

EXEMPTING THE IMPORT TAX FOR 5 YEARS FOR MEDICAL EQUIPMENT

This is the content prescribed at the Decision No. 54/2014/QD-TTg dated September 19, 2014 of the Prime Minister on exempting the import tax for devices for manufacturing and assembling the medical equipments with high priority.

In particular, the Prime Minister agrees to exempt from import tax for devices which are imported serving the execution of investment projects to manufacture/assemble medical equipments with high priority shall be exempt from import tax for five (05) years from the commencement of their manufacture/assembly.

Within that, imported devices must be devices used for manufacturing/assembling medical equipments with high priority enumerated or devices which cannot be manufactured in Vietnam such as Magnetic resonance imaging systems; Computed Tomography systems; Angiography systems; Digital radiography devices; Ultrasound machines, Transcranial Dopplers; Patient monitors; Fetal monitors; Sphygmomanometers; Nebulizers; Handheld electrocardiography devices; Glucose meters; Electronic thermometers…

This Decision takes effect on November 15, 2014.
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Effect status: Known

THE PRIME MINISTER

Decision No.54/2014/QD-TTg dated September 19, 2014 of the Prime Minister on exempting the import tax for devices for manufacturing and assembling the medical equipments with high priority

Pursuant to the Law dated December 25, 2001 of the National Assembly on Government Organization;

Pursuant to the Law dated June 14, 2005 of the National Assembly on Export and Import Tax;

Pursuant to the Government s Decree No. 87/2010/ND-CP dated August 13, 2010, detailing the implementation of a number of articles of the Law on Export and Import Tax;

At the request of the Minister of Finance,

The Prime Minister promulgates the Decision on granting import tax exemption on devices for manufacturing/assembling medical equipments with high priority.

Article 1. Scope of adjustment

Devices which are imported serving the execution of investment projects to manufacture/assemble medical equipments with high priority shall be exempt from import tax for five (05) years from the commencement of their manufacture/assembly.

Article 2.  Conditions for import tax incentives

Goods shall be exempt from import tax prescribed in Article 1 this Decision if satisfying the conditions as follows:

1. Devices used for manufacturing/assembling medical equipments with high priority enumerated in the attached Appendix.

2. Devices which cannot be manufactured in Vietnam.

Article 3. Implementation organization

1. This Decision takes effect from November 15, 2014

2. The Ministry of Finance shall provide guidance on this Decision’s implementation.

3. The Ministry of Health shall direct, give instructions on, carry out inspections of and supervise the implementation of the regulations of the Law on manufacturing, assembling medical equipment and the regulations of this Decision.

4. The Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, the Presidents of People’s Committees of central-affiliated cities and provinces and the relevant entities shall implement this Decision./

The Prime Minister

Nguyen Tan Dung

 

 

APPENDIX

LIST OF INVESTMENT PROJECTS TO MANUFACTURE AND ASSEMBLE MEDICAL EQUIPMENT WHICH IS PRIORITIZEWITH HIGH PRIORITY FOR RESEARCHING AND MANUFACTURING
(Attached with the Decision no. 54/2014/QD-TTg dated September 19, 2014 of the Prime Minister)

No.

Description

Basic specifications

I

Diagnostic equipment

 

1.

Magnetic resonance imaging systems

≥ 0.3 T

2.

Computed Tomography systems

≥ 2 slices

3.

Angiography systems

All types

4.

Digital radiography devices

Current intensity (radiating) ≥ 300 mA

5.

Ultrasound machines, Transcranial Dopplers

All types

6.

Patient monitors

≥ 5 parameters

7.

Fetal monitors

All types

8.

Electrocardiography devices

≥ 3 channels

9.

Electroencephalography devices

≥ 32 channels, able to connect to computer

10

SPO2 Pulse oximeters

All types

11.

Fetal dopplers

All types

12.

Endoscopy systems

All types

13.

Reheographs

All types

14.

Magnetic resonance imaging devices

All types

15.

Computed Tomography scanners

All types

II

Therapeutic equipment

 

1.

Syringe drivers

All types

2.

Infusion pumps

All types

3.

Portable oxygen concentrators

With capacity of 5 liters and over

4.

Electrical surgical suction pumps

Maximum suction rate ≥ 5 liters per minute

5.

Low vacuum suction units for continuous/intermittent drainage of pleural effusion/gas

Maximum suction rate ≥ 2 liters per minute

6.

High-frequency electro surgery apparatuses

With capacity of ≥ 300 W

7.

CO2 surgical laser systems

≥ 40 W

8.

Endoscopic surgical systems

All types

9.

Electrotherapy devices

All types

10.

Medical ventilators

All types

11.

Lithotripters

All types

III

Sterilizing equipment

 

1.

Autoclaves

With volume of ≥ 20 liters

2.

Dry heat ovens

With volume of ≥ 50 liters

3.

Incubators

With volume of ≥ 50 liters

4.

Aerosol generators for surgery room disinfection

All types

5.

Medical instrument sterilization equipment

All types

6.

Air sterilizers

All types

7.

Ultrasonic cleaners

All types

IV

Testing equipment

 

1.

Coagulation analyzers

All types

2.

Automated urine analyzers

≥ 10 parameters

3.

Semi-automatic biochemistry analyzers

All types

4.

Multi-purpose centrifuges

All types

5.

Hematology analyzers

≥ 18 parameters

6.

Class II biosafety cabinets

All types

V

Equipment for treating medical wastes and wastewater

 

1.

Medical waste incinerators

≥ 5 kg/ time

2.

Medical waste storage units (attached to Medical waste incinerators)

volume ≥ 1,000 liters

3.

Microwave medical waste treatment equipment

All types

4.

Medical wastewater treatment systems

All types

VI

Rehabilitation equipment

 

1.

Spine stretchers

All types

2.

Rehabilitation equipment for pelvic limbs

All types

3.

Rehabilitation equipment for elbow and shoulder

All types

VII

Personal and household medical equipment

 

1.

Sphygmomanometers

All types

2.

Nebulizers

All types

3.

Handheld electrocardiography devices

All types

4.

Glucose meters

All types

5.

Electronic thermometers

All types

VIII

Other equipment

 

1.

Blood shakers

All types

2.

Water distillers

All types

3.

Blood and Infusion Warmers

All types

4.

Dose readers and radiation dosimeters

All types

5.

Dental chairs

All types

6.

Ultrasonic scalers

All types

 

 

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