Official Dispatch No. 3009/TCHQ-TXNK dated June 23, 2011 of the General Department of Customs on Value Added Tax rate

VAT RATE FOR MEDIAL MACHINES AND EQUIPMENTS

The General Department of Custom issued the Official Dispatch No. 3009/TCHQ-TXNK dated June 23, 2011 of the General Department of Customs on Value Added Tax rate

Components, spare parts of medical machines and equipments which are imported for medical purposes (not for other purposes), for example, kidney filter using for artificial kidney machine (dialyzer machine); liver filter for liver filter machine...have VAT rate of 5%.

The General Department of Custom requires Custom Departments of provinces and cities to check up on import cases of medical components and spare parts having registration declaration since the Circular No. 128/2008/ND-CP took effect (on January 01, 2009) to readjust unified VAT rate.