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  • Duty on importing medical equipment into Vietnam

Duty on importing medical equipment into Vietnam

by Chinh / Wednesday, 01 January 2025 / Published in Import - Medical equipment

Contents

  • IMPORT TAX AND VAT IMPORTED MEDICAL EQUIPMENT 2025
    • Which medical equipment is eligible for 0% VAT?
    • Conditions to enjoy 5% VAT on medical equipment
    • Refer to the import tax table and VAT of medical equipment 2025
    • HS Code Of Medical Equipment

IMPORT TAX AND VAT IMPORTED MEDICAL EQUIPMENT 2025

According to current regulations, when importing medical equipment into Vietnam, there are two types of taxes:
– Tax
– Import Tax
Import tax can be a special preferential import tax (if imported from countries with an FTA with Vietnam and the shipment meets the FTA regulations), or a preferential import tax (if no preferential tax is applied). special and imported from countries that have most-favored-nation treatment with Vietnam), or normal import tax (from countries that do not have most-favored-nation treatment with Vietnam)

In this article, HP Global collects taxes including VAT; Special preferential import tax under all FTAs, preferential import tax and regular import tax according to current regulations.

Which medical equipment is eligible for 0% VAT?

Medical equipment enjoys 0% VAT as prescribed under Circular 219/2013/TT-BTC (Article 4, Clause 24)

Among them, “Artificial products used to replace the patient’s body parts, including products that are long-term implants in the human body; crutches, wheelchairs and other specialized equipment for disabled people.” ENJOY 0% VAT

For example Prosthetic limbs; nails, braces, screws in orthopedic surgery; ….

Conditions to enjoy 5% VAT on medical equipment

Based on issued circulars and documents, medical equipment is entitled to 5% VAT if it meets one of the following conditions:

  • Have a license to import medical equipment
  • Have a certificate of registration for circulation
  • Receipt of dossier announcing medical equipment standards of types A and B according to regulations
  • Belongs to the List of medical equipment under specialized management of the Ministry of Health specified in Circular 14/2018/TT-BYT
  • Named specifically in Circular 26/2015 (Article 1, Clause 8)
  • Types C and D medical equipment are not on the list that requires a license when imported (Only need to be classified for import)

Refer to the import tax table and VAT of medical equipment 2025

HS Code China India USA ASEAN Korea Japan UK EU Nga Canada, Mexico Australia
ACFTA RCEP AIFTA Preferential import tax ATIGA RCEP AKFTA VKFTA RCEP AJFTA VJFTA RCEP UKVFTA EVFTA EAEUFTA CPTPP AANZFTA RCEP
30049059 0 0 5 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0
30049099 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
30051010 0 0 0 8 0 0 0 0 0 0 0 0 1,7 1,7 0 0 0 0
30051090 0 0 0 8 0 0 0 0 0 0 0 0 1,7 1,7 0 0 0 0
30059010 0 0 0 8 0 0 0 0 0 0 0 0 1,7 1,7 0 0 0 0
30059020 0 0 0 8 0 0 0 0 0 0 0 0 1,7 1,7 0 0 0 0
30059090 0 0 0 8 0 0 0 0 0 0 0 0 1,7 1,7 0 0 0 0
30061010 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
30061090 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
30064010 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
30064020 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
30065000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
30067000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
30069100 0 3 7.5 5 0 3 0 (-ID) 0 3 0 0 3,2 1,2 1,2 0 0 0 3
33061010 0 (-KH) 12 0 20 0 12 0 0 12 0 0 12,7 5 5 0 0 0 12
33079050 0 3,6 5 6 0 3,6 0 0 3,6 0 0 3,8 3,7 3,7 0 0 0 3,6
37011000 0 (-CN) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
37019990 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0
38089490 0 (-ID) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
39269039 0 4,2 7.5 7 0 4,2 0 (-ID) 0 (GIC) 4,2 0 0 4,5 0 0 0 0 0 4,2
40141000 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0
48195000 0 (-CN) * 0 20 0 16 0 0 20 0 0 20 5 5 0 0 0 20
48239099 0 (-KH, TH, CN) * 0 20 0 16 0 0 20 0 0 20 5 5 0 0 0 20
61151010 0 (-PH) 0 0 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0
62114310 0 0 0 20 0 0 0 0 (GIC) 0 0 0 0 0 0 0 0 0 0
62129011 0 0 0 20 0 0 0 (GIC) 0 0 0 0 0 0 0 0 0 0 0
62129091 0 0 0 20 0 0 0 (GIC) 0 0 0 0 0 0 0 0 0 0 0
63079040 0 (-KH) 0 0 5 0 0 0 0 (GIC) 0 0 0 0 0 0 0 0 0 0
84192000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 * 0 0 0
84211990 0 0 0 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0
87131000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 * 0 0 0
90013000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90029090 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90049010 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90118000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90132000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90181100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90181200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90181300 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90181400 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90181900 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90182000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90183110 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90183190 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90183200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90183910 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90183990 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90184100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90185000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90189020 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90189090 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90212100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90213100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90213900 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90214000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90215000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90219000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90221200 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90221300 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90221400 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90222100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90229090 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90251100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90251919 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
90251920 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
94021010 0 0 0 0 0 0 0 0 0 0 0 0 0 0 * 0 0 0

HS Code Of Medical Equipment

No.

Description

HS codes

1

Malaria diagnostic test kits

3002.11.00

2

Products mixed or unmixed for therapeutic or prophylactic uses (for example, spray or cream used for sores pressure ulcer prevention; sea salt nasal spray; seawater nasal spray; ear spray, oral spray; artificial tears; eye emulsion; gel or solution used for softening and moistening wounds, mouth ulcer gel; kidney dialysis, etc.)

3004.90.99

3

Adhesive dressings and other articles having an adhesive layer covered or impregnated with pharmaceutical substances

3005.10.10

4

Adhesive dressings and other articles having an adhesive layer not covered or not impregnated with pharmaceutical substances (for example, antibacterial plasters; fever patches; cooling patches; heat patches, etc.)

3005.10.90

5

Bandages

3005.90.10

6

Gauze

3005.90.20

7

Gamgee

3005.90.90

8

Sterile absorbable surgical or dental yarns; sterile surgical or dental adhesion barriers and pads, whether or not absorbable

3006.10.10

9

Sterile non-absorbable surgical or dental yarns, sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; hemostatic materials; surgical elevator; mesh used for hernia repair; biological adhesive; bioabsorbable barrier; sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents.

3006.10.90

10

Blood-grouping reagents

3006.20.00

11

Dental cements and other dental fillings

3006.40.10

12

Bone reconstruction cements

3006.40.20

13

First-aid boxes and kits; wound care kits;

3006.50.00

14

Gel preparations designed to be used in human medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments (for example, ultrasound gel, vaginal gel; viscoeclastic solution used for phaco-emulsification, etc.)

3006.70.00

15

Appliances identifiable for ostomy use

3006.91.00

16

Denture fixative pastes and powders

3306.10.10

17

Solutions used to soak, clean, rinse and store contact lens

3307.90.50

18

Medical X-ray films

3701.10.00

19

X-ray panel detector

3701.99.90

20

Solutions and chemicals used to sterilize medical instruments and equipment

3808.94.90

21

– Plates, sheets, film, foil and strip of plastics impregnated or coated with diagnostic reagents

3822.00.10

22

Paperboard, cellulose wadding and web of cellulose fibres impregnated or coated with diagnostic reagents

3822.00.20

23

Other diagnostic reagents (for example, test trips, test plate, reagents, in vitro calibration solutions, in vitro control materials, etc.)

3822.00.90

24

Other articles of plastics (for example, cuvette, conical probes, sterilization tray; transfer sets, lines; post-surgical splints; fixation masks; catheter clamps, circuit; catheter holder adhesive patches; urine drainage bags; bags containing waste fluid from peritoneal filtration; test tube containing antifreeze; sterilization pouches, paperless instrument containers; banded plastic bags; endoscopic camera protective bags; colonoscopic specimens bags, etc.)

3926.90.39

25

Condoms

4014.10.00

26

Surgical gloves

4015.11.00

27

Examination gloves

4015.19.00

28

Packing containers used for sterilization of medical instruments, in plastic and paper bags (containing more paper), consisting of two sides (plastic coated on one side and paper coated on the reverse side), with 3 edges properly sealed and the fourth edge having an adhesive strip to seal the bag. Put up in packings for retail sale.

4819.50.00

29

Products used for sterilization of medical instruments, in the form of squeezed tubes, consisting of two sides (paper coated on one side and polyester coated on the reverse side), with 2 edges properly sealed, put up in rolls.

4823.90.99

30

Stockings for varicose veins, of synthetic fibres

6115.10.10

31

Surgical gowns

6211.43.10

32

Compression garments of cotton of a kind used for the treatment of scar tissue and skin grafts

6212.90.11

33

Compression garments of other textile materials of a kind used for the treatment of scar tissue and skin grafts

6212.90.91

34

Surgical masks

6307.90.40

35

Medical or surgical sterilizers (for example, steam sterilizers; low-temperature plasma sterilizers, etc.)

8419.20.00

36

Centrifuges used for medical diagnosis, testing and screening

8421.19.90

37

Wheelchairs, wagons and similar vehicles specially designed for disabled persons, whether or not motorized

8713.10.00
8713.90.00

38

Contact lens (nearsightedness, farsightedness, astigmatism)

9001.30.00

39

Surgical loupes, dermoscopes

9002.90.90

40

Corrective spectacles

9004.90.10

41

Surgical miroscopes

9011.80.00

42

CO2 laser treatment projector

9013.20.00

43

Electro-cardiographs

9018.11.00

44

Medical Ultrasonic scanning apparatus (for example, ultrasonic diagnostic scanner; ultrasonic bone densitometer; ultrasonic fetal heart detector, high-intensity ultrasound equipment system for tumor treatment, etc.)

9018.12.00

45

Magnetic resonance imaging apparatus

9018.13.00

46

Scintigraphic apparatus

9018.14.00

47

Patient monitors; bilirubin meters; encephalographs; electro-mechanical machine; endoscopic diagnostic system; respiratory function meter/analyzer; surgical positioning equipment and apparatus for functional exploratory examination or for checking physiological parameters

9018.19.00

48

Ultra-violet or infra-red ray apparatus

9018.20.00

49

Disposable syringes

9018.31.10

50

Electric syringes, infusion pump

9018.31.90

51

Tubular metal needles and needles for sutures; surgical metal needles; lancing devices and lancets used to obtain blood and body fluids; needles for artificial kidney system; intravenous cannulae

9018.32.00

52

Urinary catheters

9018.39.10

53

Catheters, cannulae and the like (for example, catheterization instruments; platelets pooling kits and kits for separating leukocytes; bloodlines; intravenous cannulae used for blood transfusion; stomach tube; feeding tube; blood sampling devices; lines for electric syringes; cannulae, catheters, etc.)

9018.39.90

54

Dental drill engines, whether or not combined on a single base with other dental equipment

9018.41.00

55

Other ophthalmic instruments and appliances (for example, automatic refractometer; retinal power meter; retinal scanners/fundus fluorescence scanner; ophthalmologic surgery system (Excimer Laser, Femtosecond Laser, Phaco, vitreous cutter, corneal flap microkeratome); laser treatment machine used for ophthalmology; express Glaucoma filtration device, etc.)

9018.50.00

56

Intravenous administration sets, vein display instrument

9018.90.20

57

Electronic instruments and appliances used in medical, surgical or dental sciences (for example, cardiac defibrillators; electric scalpels; ultrasonic scalpels; laser scalpels; anesthesia machine and ventilators; ventilators; infant incubators; lithotripsy system; dialysis equipment; cryosurgery equipment; cardiopulmonary bypass machine; liver filtering machines; hemodialysis machines, peritoneal dialysis machines for patients with renal failure; system of equipment for prostate surgery, etc.)

9018.90.30

58

Medical equipment and instruments that are classified under the heading 9018 but yet to be included in Vietnam’s nomenclature of exports and imports and nomenclature enclosed with this Circular.

9018.90.90

59

Orthopaedic or splints and other fracture appliances

9021.10.00

60

Artificial teeth

9021.21.00

61

Dental fittings

9021.29.00

62

Artificial joints

9021.31.00

63

Other artificial parts of the body

9021.39.00

64

Hearing aids, excluding parts and accessories

9021.40.00

65

Pacemakers for stimulating heart muscles, excluding parts and accessories

9021.50.00

66

other appliances which are worn or carried or implanted in the body, to compensate for a defect or disability (for example, coronary stents; embolization beads, inferior vena cava filters, vascular closure devices; artificial intraocular lens, etc.)

9021.90.00

67

Computed tomography apparatus

9022.12.00

68

Diagnostic or therapeutic equipment for dental uses

9022.13.00

69

Apparatus based on the use of X-rays for diagnosis or treatment, for medical or surgical uses

9022.14.00

70

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations for medical, surgical or dental uses, including radiography or radiotherapy apparatus (for example, Cobalt machine for cancer treatment, linear accelerator for cancer treatment, gamma scalpels of various kinds, brachytherapy equipment of various kinds, etc.)

9022.21.00

71

Diagnostic equipment with radioactive isotopes (PET, SPECT, thyroid uptake system I130, I131)

9022.90.90

72

Electronic thermometers

9025.19.19

73

Mercury medical thermometers

9025.19.20

74

Electrically operated apparatus for physical or chemical analysis for medical uses (for example, biochemical analyzers; electrolyte and blood gas analyzers; hematology analyzers; coagulation meters; erythrocyte sedimentation rate meters; Elisa test system; blood group analyzers; cell extraction units; platelet aggregation and functional analysis meters; bacteria and virus identifiers; immunological analyzers; bacterial and viral load monitoring devices; blood glucose meters, etc.)

9027.80.30

75

Dentists’ chairs and parts thereof

9402.10.10

76

Furniture specially designed for medical or surgical purposes (for example, electronically controlled hospital beds; operating tables; emergency beds, resuscitative beds; hospital bedside cabinets; specialized emergency carts; blood collection chairs; transfusion chairs, etc.)

9402.90.10

77

Commodes

9402.90.20

78

Ceiling operating lamps

9405.10.20

79

Table or bed operating lamps

9405.20.10

80

Examination lamps

9405.20.90

81

Surgical lamps

9405.40.91

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