Legal Document

Title: Decision 155/QD-BTC of the Ministry of Finance promulgating the List of goods exempted from import tax for prevention of acute respiratory infections caused by new strains of Corona virus
Type: Decision
Issuing Agency: Ministry of Finance
Responsible Agency: Ministry of Finance
Issuing Date: 07-02-2020

Exemption of import tax on medical masks during the Corona epidemic
On February 7, 2020, the Minister of Finance issued Decision 155 / QD-BTC promulgating the list of goods exempt from import tax for prevention and control of acute respiratory infections due to new strains of Corona virus caused.

Accordingly, the following items are exempt from import tax up to the date the competent authority's written announcement of epidemic termination:

One is, medical masks.

Second, hand sanitizer (gel or liquid hand sanitizer).

Thirdly, raw materials for the production of medical masks (Non-woven fabrics for export of medical masks; Antimicrobial filters for export of medical masks; Elastic bands for manufacturing medical masks; Nasal splints for manufacturing medical masks in the form of bars / rolls).

Fourth, antiseptic water (disinfectant in solution).

Fifth, other necessary supplies and equipment such as: The epidemic prevention suit (including: Clothing, shirt, glasses, medical masks, helmets, gloves, shoes).

This Decision takes effect from the date of its signing to the date the competent authority's written announcement of termination of the epidemic is released.

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