Scope of regulation
1. Domestically unavailable components imported to produce or assemble medical equipment prioritized for research and assembly under investment projects listed in the Appendix to Decision No. 54/2014/QD-TTg shall be eligible for import duty exemption within 5 years from the date the projects commence producing or assembling products according to Article 1 of Decision No. 54/2014/QD-TTg.
2. Components specified in Clause 1, Article 1 of this Circular include electronic, transistorized and mechanical parts imported to assemble finished products.
For further details, Please see a reference translation at http://hethongphapluatvietnam.com/circular-no-10-2015-tt-btc-dated-january-29-2015-detailing-the-implementation-of-decision-no-54-2014-qd-ttg-on-import-duty-exemption-for-components-imported-to-produce-or-assemble-medical-equipment-prioritized-for-research-and.html
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