GOODS IMPORTED AS AID FOR COVID-19 PREVENTION ARE SUBJECT TO IMPORT DUTY POLICY APPLICABLE TO IMPORTS USED AS HUMANITARIAN AID
On September 11, 2021, the Government issues the Resolution No. 106/NQ-CP on tax policies applicable to goods imported for use as aid for the prevention and control of the COVID-19 pandemic.
Accordingly, goods imported by Vietnamese organizations and individuals to be provided as aid to the Government, the Ministry of Health, provincial-level People's Committees and Vietnam Fatherland Front Committees to serve the prevention and control of the Covid-19 pandemic, shall be subject to import duty and value-added tax policies applicable to goods imported for use as humanitarian aid and non-refundable aid.
The Ministry of Health, and provincial-level People's Committees and Vietnam Fatherland Front Committees shall issue documents on approval and receipt of above-mentioned goods at the request of organizations and individuals, ensuring publicity, transparency and tightness with a view to preventing policy profiteering.
Besides, the Government also assigns the Ministry of Finance to guide customs dossiers for goods imported for use as aid for the prevention and control of Covid-19 pandemic.
This Resolution takes effect on the signing date.
