The Vietnam government has issued Resolution 106/NQ-CP of 11 September 2021 on tax policies for goods imported for the prevention and control of COVID-19. The resolution provides that goods imported by Vietnam entities and individuals that are provided as aid to the government for COVID-19 prevention and control activities will be treated as goods imported for use as humanitarian aid or non-refundable aid. As such, goods imported for COVID-19 are exempted from import tax and VAT.
The resolu…