THE PRIME MINISTER | SOCIALIST REPUBLIC OF VIETNAM |
No. 54/2014/QĐ-TTg | Hanoi, September 19, 2014 |
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 |
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 |