Accordingly, goods imported by Vietnamese organizations and individuals to sponsor the activities of COVID-19 pandemic prevention by the Government, the Ministry of Health, the People's Committees of the provinces and cities, the Central Committees the Vietnam Fatherland Front of provinces and cities are entitled to the same import tax and value-added tax (VAT) policies as imported goods in case of humanitarian aid, non-refundable aid. Specifically, no import tax is collected as prescribed at Point b, Clause 4, Article 2 of the Law on Import and Export Tax, no VAT as prescribed in Clause 19, Article 5 of the Law on Value Added Tax, Clause 9 Article 3 of Decree No. 209/2013/ND-CP of the Government.
Goods which had been imported previously for these purposes are also subject to this tax policy. For cases where import tax and value-added tax had been paid, it shall be handled in accordance with the tax administration law for overpaid tax.