On October 15, 2025, the Customs Department issued Official Dispatch No. 29640/CHQ-NVTHQ providing guidance on the application of value-added tax (VAT) to veterinary drugs and vaccines.
Detailed instructions are as follows::
1. Import policy for goods
- The importation of veterinary drugs is permitted when there is a Veterinary Drug Registration Certificate or an Import Permit.
- Veterinary drugs without a Registration Certificate may only be imported in the following cases:
- Prevention and control of animal disease emergencies, or recovery from natural disasters
- Samples for testing, research, trials, exhibitions, trade fairs, or scientific research
- Treatment of animals temporarily imported for re-export, or in transit
- emporary import for re-export, processing for export under contracts with foreign organizations or individuals
- Use in diagnostics, testing, and veterinary inspection
- A Aid from international organizations and other non-commercial import forms
- Raw materials for the production of veterinary drugs must also have a Registration Certificate or be imported for the manufacture of licensed veterinary drugs or for use in veterinary diagnostics, testing, and inspection.
- Imported veterinary drugs and raw materials must undergo quality inspection and are only permitted to be imported when quality requirements are met.
2. Value-added tax
A VAT rate of 5% shall be applied to veterinary drugs and veterinary vaccines in accordance with Article 19.7(b) of Decree No. 191/2025/NĐ-CP.
(According to Official Letter No. 29640/CHQ-NVTHQ dated October 15, 2025)
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