Requirements for being granted import tax incentives
Goods shall be exempt from import tax prescribed in Article 1 this Decision if they meet the following requirements:
1. They are components used for manufacturing/assembling medical equipment which is given priority enumerated in the Appendix enclosed herewith.
2. They are components which cannot be manufactured in Vietnam.
For further details, Please see a reference translation at http://hethongphapluatvietnam.com/decision-no-54-2014-qd-ttg-dated-september-19-2014-on-exemption-of-import-tax-on-components-used-for-manufacturing-assembling-medical-equipment-given-priority.html
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