On August 28, 2026, the General Department of Customs issued Official Letter No. 21180/CHQ-GSQL guiding the procedure for importing medical equipment from Germany for medical research, teaching, and study, the application of EVFTA preferential tax rates, and guidance on determining HS codes.
The details are as follows:
1. Regulations on Importing Medical Equipment for Non-Commercial Purposes
The current medical equipment management policy is applied uniformly under Decree No. 98/2021/NĐ-CP and the List under Circular No. 19/2024/TT-BYT:
- Medical equipment already having a circulation number: May be imported as needed, without quantity limits and without requiring Ministry of Health approval.
- Medical equipment without a circulation number:
- Exempt from declaring applicable standards and from circulation registration when used solely for research, testing, inspection, training on use, repair, or humanitarian aid purposes.
- However, when importing for use in Vietnam, enterprises must have an Import License in accordance with Article 48.1 of Decree No. 98/2021/NĐ-CP.
2. Conditions for Applying EVFTA Special Preferential Tax Rates from Europe
For goods imported from the EU (specifically Germany) to enjoy the EVFTA special preferential tax rate, enterprises must meet the following conditions:
- Must have a self-certification of origin document issued by an exporter registered with a REX number in accordance with European Union regulations.
- The customs authority will determine the origin for applying the preferential tax rate based on the declared information, accompanying dossier, and actual inspection of goods (if any) in accordance with Circular No. 33/2023/TT-BTC.
- Enterprises shall carry out customs declaration under Decree No. 08/2015/NĐ-CP (as amended and supplemented by Decree No. 167/2025/NĐ-CP).
3. Regarding the Determination of HS Codes
The classification of goods must be based on the customs dossier, technical documents, and relevant information to determine the name and code according to Vietnam’s List of Exported and Imported Goods.
If the information provided by the enterprise contains only the product name without a detailed description and accompanying technical documents, the customs authority will not have sufficient grounds to guide classification and apply the HS code.
Before proceeding with the official import, enterprises should proactively carry out the procedure for advance determination of HS codes as prescribed in Article 7 of Circular No. 38/2015/TT-BTC (as amended and supplemented by Circular 39/2018/TT-BTC and Circular 121/2025/TT-BTC).
(According to Official Letter No. 21180/CHQ-GSQL dated August 28, 2026)
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