Recently, the Ministry of Finance of Vietnam promulgated Decision 1921/QD-BTC adding items exempt from import tax for service epidemic prevention and control. Up to now, the list of goods exempted from import tax for epidemic prevention and control includes:

List of goods exempted from import tax in service of epidemic prevention and control (Illustration image)
| 
			 No  | 
			
			 Name items  | 
			
			 Criteria  | 
			
			 HS code  | 
		
| 
			 1  | 
			
			 Medical masks  | 
			
			 Having a circulation number issued by a competent health authority  | 
			
			 6307.90.40 6307.90.90  | 
		
| 
			 2  | 
			
			 Antiseptic hand sanitizer (gel or liquid hand sanitizer)  | 
			
			 Has a circulation registration number issued by the Department of Health Environmental Management, Ministry of Health of Vietnam  | 
			
			 3808.94.90  | 
		
| 
			 3  | 
			
			 Raw materials for the production of medical masks:  | 
			
			 
  | 
			
			 
  | 
		
| 
			 3.1  | 
			
			 Non-woven fabric for the production of medical masks  | 
			
			 
  | 
			
			 56.03  | 
		
| 
			 3.2  | 
			
			 Antibacterial filter for the production of medical masks  | 
			
			 
  | 
			
			 56.03  | 
		
| 
			 3.3  | 
			
			 Elastic band for the production of medical masks  | 
			
			 
  | 
			
			 5604.10.00 5606.00.00 6002.40.00 6002.90.00  | 
		
| 
			 3.4  | 
			
			 Nasal splints for the production of medical masks (bars/rolls)  | 
			
			 
  | 
			
			 3916.10.20 3916.20.20 3916.90.42 3916.90.92 3926.90.99 7217.90.90 7326.90.99 7604.10.10 7604.29.10 7616.99.90  | 
		
| 
			 4  | 
			
			 Disinfectant water (disinfectant preparations in the form of solutions)  | 
			
			 Has a circulation registration number issued by the Department of Health Environmental Management, Ministry of Health  | 
			
			 3808.94.20 3808.94.90  | 
		
| 
			 5  | 
			
			 Other necessary supplies and equipment:  | 
			
			 
  | 
			
			 
  | 
		
| 
			 5.1  | 
			
			 Anti-epidemic outfit (including: Pants, shirt, glasses, medical mask, protective hat, gloves, shoes)  | 
			
			 Having a circulation number issued by a competent health authority  | 
			
			 6210.10.90  | 
		
| 
			 5.2  | 
			
			 Non-woven fabrics for the production of anti-epidemic costumes  | 
			
			 
  | 
			
			 56.03  | 
		
(According to Decision 155/QD-BTC dated February 7, 2020, Decision 436/QD-BTC dated March 27, 2020)
In Decision 1921/QD-BTC of Vietnam dated September 30, 2021, the Ministry of Finance of Vietnam added the items of supplies for the production of Covid-19 test strips to the list of items exempt from import tax for prevention as follows:
| 
			 5.3  | 
			
			 Aluminum bag (used to hold test kit)  | 
			
			 PE plastic material, aluminum coating  | 
			
			 7612.90.90  | 
		
| 
			 5.4  | 
			
			 Test rod bottom cover (used to assemble and create test strips)  | 
			
			 Moulded from PE plastic, according to design  | 
			
			 3926.90.39  | 
		
| 
			 5.5  | 
			
			 Case on test rod (used to assemble and create test strip)  | 
			
			 Moulded from PE plastic, according to design  | 
			
			 3926.90.39  | 
		
| 
			 5.6  | 
			
			 Test sample tube (used to hold test sample)  | 
			
			 PE Plastic Cylindrical Pipe  | 
			
			 3923.90.90  | 
		
| 
			 5.7  | 
			
			 Test tube holder (used to fix the tubes)  | 
			
			 Perforated cotton paper to fit the test sample tube  | 
			
			 4823.90.99  | 
		
| 
			 5.8  | 
			
			 Nasopharyngeal swab sample (used to take samples to be tested)  | 
			
			 Consists of 2 parts: the rolling part and the cotton part, ABS plastic material and synthetic fiber  | 
			
			 5601.21.00  | 
		
| 
			 5.9  | 
			
			 Nasal swab sampler (for sampling to be tested)  | 
			
			 Consists of 2 parts: the handle and the cotton part, ABS plastic material and cotton fiber  | 
			
			 5601.21.00  | 
		
Bao Ngoc
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