However, when Bao Ngoc Xanh Shipping Co. Ltd. requested guidance on carrying out tax exemption procedures for a shipment of facemasks donated by Shinhan Bank from Korea to the State Bank of Vietnam. The General Department of Vietnam Customs said that "goods imported by Vietnamese organizations and individuals to finance the Government, the Ministry of Health and other faculties serving the Covid-19 pandemic prevention, are entitled to the same import duty and value-added tax policies as imported goods in the case of humanitarian aid, non-refundable aid".

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Considering this, the case of Bao Ngoc Xanh Shipping Co. Ltd. does not meet regulations stipulated in Resolution No. 106/NQ-CP.

The General Department of Vietnam Customs added that the tax policy for gifts is clearly specified in Clause 2, Article 16 of the Law on Import and Export Tax No. 107/2016/QH13. Accordingly, gifts that are within this quota are exempted from tax.

Clause 1, Article 8 of Decree 134/2016/ND-CP, dated September 1 2016, stipulates that: gifts and goods which are not in the list of goods will be banned from import, export, and be held in temporary suspension (except for gifts subject to excise tax for security and defense purposes) as prescribed by law. They will be exempted from tax, complying with the provisions of Clause 2, Article 16 of the Law on Import and Export Tax.

Also, Point b, Clause 2, Article 8 of Decree 134/2016/ND-CP stipulates: Vietnamese agencies and organizations who are guaranteed by the State budget are permitted to receive gifts by competent agencies. Gifts are served for humanitarian purposes and charities are permitted to receive gifts no more than 4 times/year.

Compared with this regulation, the case of Shinhan Bank in Korea sending a shipment of facemasks to the State Bank of Vietnam, Bao Ngoc Xanh Transport Co. Ltd. should require the State Bank of Vietnam to carry out tax exemption procedures for imported goods as gifts, in order to comply with the regulations.

Tax exemption dossiers for imported gifts should be carried out complying with the provisions of Clause 3, Article 8, of Decree 134/2016/ND-CP, as amended and supplemented in Point A, Clause 20, Article 1, and Point A, Clause 2, Article 2 of Decree 18/2021/ND-CP.

Tax exemption procedures should be complied with the provisions of Article 131 of Decree 134/2016/ND-CP, as amended and supplemented in Clause 14, Article 1 of Decree 18/2021/ND-CP.