Procedures for importing medical face masks.

POLICY ON IMPORTING MEDICAL FACE MASKS
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The procedures for importing medical face masks are regulated by the following legal documents:

• Circular 26/2015/TT-BTC dated
• Circular 39/2016/TT-BYT dated October 28, 2016,
• Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by Circular 39/2018/TT-BTC dated April 20, 2018
• Circular 14/2018/TT-BYT dated May 15, 2018,
• Official document 4658/BYT-TB-CT dated August 12, 2019
• Decree 98/2021/ND-CP dated November 8, 2021;
• Circular No. /2021/TT-BYT dated /12/2021. Guiding the implementation of Decree 98/2021/ND-CP;
• Decree No. 43/2017/ND-CP dated April 14, 2017
• Decree 128/2020/ND-CP dated October 19, 2020;
• Document 43/2021/TT-BTC dated June 11, 2021.

According to the above documents, medical masks are not on the list of prohibited imports. When importing this item, the following points should be noted:

• Medical masks must be classified as medical devices;
• When importing medical face masks, the goods must be labeled according to Decree 43/2017/ND-CP;
• Identifying the correct HS code is crucial for determining the correct tax and avoiding penalties.

Furthermore, when importing medical equipment, the importing enterprise must be a business registered to trade in medical equipment. Not every enterprise is allowed to import medical masks.
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