The resolution provides that goods imported by Vietnamese organisations and individuals to donate to the Government, the Ministry of Health, the People's Committees, the Vietnam Fatherland Front Committees of provinces and cities for disease prevention and control will be imposed import tax and VAT as imports for humanitarian aid or non-refundable aid. This resolution takes effect from the signing date.

The Government assigns the Ministry of Health, People's Committees, and the Vietnam Fatherland Front Committees of provinces and cities to issued approvals on receiving these goods at the request of organisations and individuals, ensuring transparency and preventing abusing tax policies for benefits.

Customs will base on approvals of these authorities and not collect import duty as prescribed in Point b, Clause 4, Article 2 of the Law on Import and Export Duty, and not collect VAT per Clause 9 Article 3 of Government Decree 209/2013.

The Ministry of Finance instructs customs dossiers for imports for Covid-19 pandemic prevention and control.

The resolution also stipulates if goods were imported before its effective date, and approved by agencies, they will be applied under the above-mentioned tax policies.

If the goods have been paid import duty and VAT, they will be handled according to existing regulations on tax administration.

The incentive tax policies for these goods will be applied until the end of the Covid-19 pandemic by the competent State agency.

The Government assigns the Ministry of Health to be in charge of ensuring the goods will meet requirements for prevention and control.

The Ministry of Health, People's Committees, and Vietnam Fatherland Front Committees of provinces and cities are responsible for managing, allocating and directing the use of the imported goods that are not subject to import duty and VAT payment.