VCN – Regarding the request from Tri Viet Service Company Limited on guiding the regulations on VAT for medical equipment, the General Department of Customs guided in detail as below:
Operational activities at the Pho Bang Customs Branch under Ha Giang Customs Department. Photo: T.Trang
According to the General Department of Customs, some items without written certification of the Ministry of Finance, but with HS codes at the List of VAT issued together with Circular No. 83/2014/TT-BTC dated June 26, 2014 of the Ministry of Finance will be calculated VAT in different ways up to each case.
As described in Clause 1, Article 4 of Circular No. 83/2014/TT-BTC: products are not subject to tax or subject to VAT rate of 5 % or 10% in accordance with the VAT Law and Normative Legal Documents guiding the implementation of VAT Law will abide by the provisions in those documents. Particularly, cultivation, husbandry, aquatic and marine products; medical equipment or instruments must comply with clauses 3, 4, 5 of Article 4 of the Circular No. 83/2014/TT-BTC of the Ministry of Finance.
Besides, in clause 5, Article 4 of Circular No. 83/2014/TT-BTC stipulates: Medical equipment and instruments, including special-use medical machinery and instruments such as scanners, screeners and radiography machines for medical examination and treatment; devices and instruments used exclusively in surgery and wound treatment; ambulances; blood pressure and cardiovascular meters, blood transfusion tools; syringes and needles; contraceptive devices and other special-use medical equipment, must comply with the VAT List promulgated together with Circular No. 83/2014/TT-BTC of the Ministry of Finance.
It is acknowledged that, in the recent times, the Ministry of Finance and the General Department of Customs issued some Documents guiding the VAT for imported medical machinery to implement in accordance with the guidance in clause 8, Article 1 of Circular No. 26/2015/TT-BTC of the Ministry of Finance.
Some Documents are: Document No. 8159/BTC-TCT dated June 18, 2015 of the Ministry of Finance, Document No. 17278/BTC-TCT dated November 20, 2015 of the Ministry of Finance; Document No. 743/BTC-TCHQ dated January 17, 2017 of the Ministry of Finance; Document No. 2446/TCHQ-TXNK dated April 12 2017 of the General Department of Customs. In which, clause 1 of Document No. 743/BTC-TCHQ of the Ministry of Finance clarified this issue.
The General Department of Customs requested the Tri Viet Service Company Limited study provisions mentioned above for implementation. If any other obstacles, the Company should contact with Customs Authority where Customs declaration registered for further instructions.
By Thu Trang/ Huyen Trang