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/NĐ-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
Components which are imported serving the execution of investment projects to manufacture/assemble medical equipment which is given priority shall be exempt from import tax for five (05) years from the commencement of their manufacture/assembly.
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/QĐ-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 electrosurgery 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