Exemption of duties on imports serving education

1. Imports exclusively serving education that cannot be domestically manufactured are exempt from import duties as prescribed in Clause 20 Article 16 of the Law on Export and import duties.

2. The Ministry of Planning and Investment shall establish criteria for identification of goods that cannot be domestically manufactured.

3. The Board of Directors shall establish criteria for identification of imports exclusively serving education.

4. Procedures for granting duty exemption are specified in Article 31 of this Decree.

Article 22. Exemption of duties on goods manufactured, processed, recycled or assembled in a free trade zone

1. Goods manufactured, processed, recycled or assembled in a free trade zone without using imported raw materials or components are exempt from import duties when they are imported into the domestic market as prescribed in Clause 8 Article 16 of the Law on Export and import duties.

2. Where goods manufactured, processed, recycled or assembled in a free trade zone using imported raw materials or components, they shall be dutiable when imported into the domestic market according to the duty rates and their dutiable values.

3. Procedures for granting duty exemption are specified in Article 31 of this Decree.

Article 23. Exemption of duties on imported raw materials, supplies and components for manufacture or assembly of medical equipment

1. Raw materials, supplies and components that cannot be domestically manufactured and are imported for manufacture or assembly of medical equipment of an investment project given priority are exempt from import duties for 05 years from the manufacture commencement date as prescribed in Clause 14 Article 16 of the Law on Export and import duties.

The List of medical equipment given priority is specified in Appendix VI enclosed herewith.

2. The manufacture commencement date which is the beginning date of the 5-year period is the day on which the manufacture process is officially commenced (excluding experimental manufacture period).

The taxpayer shall declare the manufacture commencement date and notify the customs authority where application for duty exemption is received before following customs procedures.

3. The Ministry of Planning and Investment shall establish criteria for identification of goods that cannot be domestically manufactured.

4. Procedures for granting duty exemption are specified in Article 30 and Article 31 of this Decree.