DECISION

ON EXEMPTION OF IMPORT TAX ON COMPONENTS USED FOR MANUFACTURING/ASSEMBLING MEDICAL EQUIPMENT GIVEN PRIORITY

Pursuant to the Law on Government organization dated December 25, 2001;

Pursuant to the Law on Export and import tax dated June 14, 2005;

Pursuant to the Government's Decree No. 87/2010/ND-CP dated August 13th 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 components used for manufacturing/assembling medical equipment which is given priority.

Article 1. Scope

...

...

...

Article 2. Requirements for being granted import tax incentives

Goods shall be exempt from import tax prescribed in Article 1 this Decision if they meet the following requirements:

1. They are components used for manufacturing/assembling medical equipment which is given priority enumerated in the Appendix enclosed herewith.

2. They are components which cannot be manufactured in Vietnam.

Article 3. Implementation

1. This Decision takes effect from November 15, 2014

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

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 are responsible for implementing this Decision.

...

...

...

THE PRIME MINISTER



Nguyen Tan Dung

APPENDIX

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

No.

Description

Basic specifications

I

...

...

...

1.

Magnetic resonance imaging systems

≥ 0.3 T

2.

Computed Tomography systems

≥ 2 slices

3.

Angiography systems

...

...

...

4.

Digital radiography devices

Current intensity (radiating) ≥ 300 mA

5.

Ultrasound machines, Transcranial Dopplers

All types

6.

Patient monitors

≥ 5 parameters

...

...

...

Fetal monitors

All types

8.

Electrocardiography devices

≥ 3 channels

9.

Electroencephalography devices

≥ 32 channels, able to connect to computer

10

...

...

...

All types

11.

Fetal dopplers

All types

12.

Endoscopy systems

All types

13.

Reheographs

...

...

...

14.

Magnetic resonance imaging devices

All types

15.

Computed Tomography scanners

All types

II

Therapeutic equipment

...

...

...

Syringe drivers

All types

2.

Infusion pumps

All types

3.

Portable oxygen concentrators

With capacity of 5 liters and over

4.

...

...

...

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 electrosurgery apparatuses

With capacity of ≥ 300 W

7.

CO2 surgical laser systems

...

...

...

8.

Endoscopic surgical systems

All types

9.

Electrotherapy devices

All types

10.

Medical ventilators

All types

...

...

...

Lithotripters

All types

III

Sterilizing equipment

1.

Autoclaves

With volume of ≥ 20 liters

2.

...

...

...

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

...

...

...

6.

Air sterilizers

All types

7.

Ultrasonic cleaners

All types

IV

Testing equipment

...

...

...

Coagulation analyzers

All types

2.

Automated urine analyzers

≥ 10 parameters

3.

Semi-automatic biochemistry analyzers

All types

4.

...

...

...

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

...

...

...

Medical wastewater treatment systems

All types

VI

Rehabilitation equipment

1.

Spine stretchers

All types

2.

...

...

...

All types

3.

Rehabilitation equipment for elbow and shoulder

All types

VII

Personal and household medical equipment

1.

Sphygmomanometers

...

...

...

2.

Nebulizers

All types

3.

Handheld electrocardiography devices

All types

4.

Glucose meters

All types

...

...

...

Electronic thermometers

All types

VIII

Other equipment

1.

Blood shakers

All types

2.

...

...

...

All types

3.

Blood and Infusion Warmers

All types

4.

Dose readers and radiation dosimeters

All types

5.

Dental chairs

...

...

...

6.

Ultrasonic scalers

All types

Quyết định 54/2014/QĐ-TTg năm 2014 miễn thuế nhập khẩu đối với linh kiện để sản xuất, lắp ráp sản phẩm trang thiết bị y tế cần được ưu tiên nghiên cứu, chế tạo do Thủ tướng Chính phủ ban hành