Vinh Duc General Hospital Joint Stock Company (Quang Nam) is a private hospital. Currently, the Company receives an aid shipment from the Free Wheelchair Mission NGO through Giving It Back To Kids, valued at USD 155,000, 100% new.

This shipment is sponsored to serve free of charge to poor, disadvantaged, disabled, clubfoot surgery patients. Through the receipt and reply system to business recommendations, the Company requested the competent authorities to guide the process and procedures for receiving the above-mentioned shipment.

Regarding this issue, the General Department of Customs - Ministry of Finance has the following comments:

In order to receive aid from the Free Wheelchair Mission through Giving It Back To Kids, the Company must carry out procedures to submit to the competent authority for approval to receive aid following the provisions of Decree 93/2009/ND-CP dated October 22, 2009 of the Government promulgating the Regulation on management and use of foreign non-governmental aid.

According to the provisions of Clause 4, Article 1 of Decree No. 93/2009/ND-CP, the Company's receipt of wheelchair aid should be submitted to the Prime Minister for consideration and decision.

According to the provisions of Clause 2, Article 10 of Decree 93/2009/ND-CP, the Ministry of Planning and Investment is the agency in charge of appraising and submitting to the Prime Minister for approval the receipt of aid under the Prime Minister’s authority.

In the dossiers submitted to the Prime Minister for consideration and decision approving the receipt of aid, the Company needs to clarify the functions of receiving aid to transfer it to the final beneficiaries who are poor and disadvantaged patients, disability, clubfoot surgery; clearly state the solutions for receiving, allocating and managing the aid; clarifying the legal basis for enterprises to perform social responsibilities, receive and distribute aid goods; state the enterprises’ regulations governing the receipt of aid goods to ensure aid goods are used for the right purposes.

In case the Prime Minister grants permission to receive the batch of wheelchairs according to the above contents, together with the foreign non-governmental aid agreement signed under the provisions of Clause 2, Article 6 of Decree No. 93/2009/ND-CP, the Company makes aid certification declaration forms following the provisions of Circular 109/2007/TT-BTC dated September 10, 2007 of the Ministry of Finance guiding the State financial management of foreign non-governmental aid not constituting a State budget revenue source, and send aid certification declaration forms to the Ministry of Finance (Department of Debt Management and External Finance) to carry out aid certification procedures.

Regarding customs dossiers, the Company is requested to base itself on the provisions of Clause 4, Article 16 of Circular 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on amendment and supplement for Point 3, Clause 3. 5, Article 1 of Circular 39/2018/TT-BTC dated April 20, 2018 for implementation.

Customs procedures shall comply with the provisions of Section 5, Chapter III of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented in Article 1 of Decree 59/2018/ND-CP dated April 20, 2018 and provisions in Chapter II of Circular 38/2015/TT-BTC, as amended and supplemented in Article 1 of Circular 39/2018/TT-BTC.