On June 11, 2021, Minister of Finance promulgates Circular No. 43/2021/TT-BTC on amendment to Clause 11 Article 10 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of Ministry of Finance guiding implementation of Law on Value-Added Tax and Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government on elaborating to Law on Value-Added Tax (and amendment thereto under Circular No. 26/2015/TT-BTC dated February 27, 2015 of Ministry of Finance)
Accordingly, the medical equipment and tools (including medical machines and equipment such as: screening, scanning and imaging equipment for medical examination and treatment; specialized equipment for surgery, treatment, emergency medical service vehicle; measuring instrument for measuring blood pressure, cardiac activities, pulse, blood transfusion instrument; syringes; contraception equipment; medical equipment) that subject to 5% VAT are amended to require (i) import permit; (ii) circulation registration certificate or notice on receipt of standard declaration according to regulations and law on medical or according to list of medical equipment under specialized management of Minister of Health with commodity code identified according to list of Vietnamese import and export commodities attached to Circular No. 14/2018/TT-BYT dated May 15, 2018 of Minister of Health and amending documents (if any).
Currently, regulations on medical equipment (including machinery and instruments serving healthcare such as: radiographic equipment serving medical examination and treatment, equipment and instruments for surgery and injury treatment; ambulances; instruments for blood pressure measurement, cardiographs, blood infusion, syringes; birth control equipment, and other medical equipment) requires import certificate of the Ministry of Health (Circular No. 219/2013/TT-BTC).
Circular No. 43/2021/TT-BTC comes into force from August 1, 2021.