Customs officers of Saigon Port Zone 1 at work. Photo: Thu Hoa

According to Article 1 of Resolution 106/NQ-CP dated September 11, 2021, “Goods imported by Vietnamese organizations and individuals to support the Government, Ministry of Health and other faculties in their performance of Covid-19 prevention and control tasks shall be subject to the same policies on import duties and VAT as humanitarian aid or non-refundable aid”

According to Clause 2, Article 1 of Resolution 106/NQ-CP, the Customs authority shall follow procedures for non-collection of import duties, as prescribed in Point B, Clause 4, Article 2 of the Law on Export and Import Duties, and non-collection of VAT, as prescribed in Clause 19 Article 5 of the Law on Value-added tax and Clause 9, Article 3 of the Government’s Decree 209/2013/ND-CP, in a transparent, public and consistent manner as to prevent personal gains from tax policies.

In Point 1, of the Official Dispatch 10947/BTC-TCHQ, dated September 22, 2021, the Ministry of Finance guides the implementation of Resolution 106/NQ-CP on customs formalities: “the customs authority guides customs declarants on how to submit customs formalities for imported goods according to provisions in Clause 2, Article 16 of Circular 38/2015/TT-BTC dated March 25, 2015 as amended and supplemented in Clause 5, Article 1 of Circular 39/2018/TT-BTC dated April 20, 2018. Written approval of the Ministry of Health, People’s Committees and Vietnamese Fatherland Front Committees will also be required.

After reviewing provisions and guidelines in prevailing laws, the General Department of Customs agrees with the Ho Chi Minh City Customs Department on dealing with imported goods to support the pandemic prevention and control under Resolution 106/ND-CP, but as they are imported rapidly at various customs branches, the customs authority will deduct the quantity of imported goods similarly to the deduction for import permits described in Point B, Clause 1 Article 28 of Circular 38/2015/TT-BTC, as amended and supplemented in Clause 17 Article 1 of Circular 39/2018/TT-BTC.