Logo
Hotline 24/7: 0084 906141028
Featured news
Hai Phong Customs Department: Continue to improve procedures and create favorable conditions for businesses Hai Phong Customs Department: Continue to improve procedures and create favorable conditions for businesses
Traders must submit Import Permits automatically Traders must submit Import Permits automatically
Elimination of export tax on some rubber products Elimination of export tax on some rubber products
Propaganda plays a key role in bringing the Customs Law to life Propaganda plays a key role in bringing the Customs Law to life
Value-added tax rate for medical equipment
17/11/2022

On April 29, 2014, the Ministry of Finance issued Official Letter No. 5627/BTC-TCHQ to the Customs Departments of provinces and cities guiding the application of value-added tax (VAT) rates to medical equipment. .

According to the regulations, medical equipment and instruments include machines and specialized tools for medical use, such as scanners, projectors, and scanners used for medical examination and treatment; specialized equipment and instruments for surgery and wound treatment; ambulance car; instruments for measuring blood pressure, cardiology, blood transfusion instruments; needles; Contraceptive devices and other specialized medical tools and equipment as certified by the Ministry of Health ... are subject to the VAT rate of 5%.

And according to the confirmation of the Ministry of Health, the items of suction machine, sputum and cerebral blood flow meter are specialized medical equipment.
Accordingly, the case of aspirator, sputum and cerebral blood flow meter on the list of medical equipment at provincial and district general hospitals, regional polyclinics, commune health stations and medical bags village economy is subject to the 5% VAT rate.


Huu Binh
Source: http://www.customs.gov.vn/.