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\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002
\n\u30d9\u30c8\u30ca\u30e0\u3001\u30db\u30fc\u30c1\u30df\u30f3\u306e\u5ddd\u6751\u3000\u62d3\u5df1\u3067\u3059\u3002<\/p>\n

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\u3010\u8cea\u554f\u3011
\n\u773c\u5185\u30ec\u30f3\u30ba\u306a\u3069\u306e\u533b\u7642\u6a5f\u5668\u3092\u30d9\u30c8\u30ca\u30e0\u3067\u6271\u3046\u969b\u306b\u512a\u9047\u7a0e\u5236\u306a\u3069\u306f\u3054\u3056\u3044\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002
\n\u3082\u3057\u3042\u308c\u3070\u3054\u6559\u793a\u9802\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n

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\u3010\u56de\u7b54\u3011
\n\u7d50\u8ad6\u304b\u3089\u7533\u3057\u4e0a\u3052\u307e\u3059\u3068\u3001\u95a2\u7a0e\u306b\u5bfe\u3059\u308b\u512a\u9047\u7a0e\u5236\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

\u5546\u54c1\uff08\u773c\u5185\u30ec\u30f3\u30ba\uff09\u306eHS\u30b3\u30fc\u30c9\u306fCircular No. 14\/2018\/TT-BYT\u306eCode HS 9021.90.00\u3068\u306a\u308a\u307e\u3059\u3002
\n*Other appliances, which are worn or carried or implanted in the body, to compensate for a defect or disability (for example, coronary stents; embolization beads, inferior vena cava filters, vascular closure devices; artificial intraocular lens, etc.<\/p>\n

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Appendix II \u3001Decree No. 125\/2017 \/ ND-CP)\u306b\u3088\u308b\u3068\u3001
\n\u3053\u306e\u30b3\u30fc\u30c9\uff08Code HS 9021.90.00\uff09\u306e\u8f38\u5165\u95a2\u7a0e\u306f0%\u306b\u306a\u308a\u307e\u3059\u3002
\n\uff0aPREFERENTIAL IMPORT TAX RATES APPLICABLE TO 97 CHAPTERS
\nBY VIETNAMESE IMPORT GOODS LIST<\/p>\n

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\u7d9a\u3044\u3066\u3001Clause 11 Article 10 of Circular 219\/2013\/TT-BTC\u306b\u3088\u308b\u3068\u3001
\nVAT \u306f5%\u3068\u306a\u308a\u307e\u3059\u3002
\n\uff0aArticle 10. Tax rate of 5%
\n11. Medical equipment includes machinery and instruments serving healthcare such as: radiographic equipment serving medical examination and treatment, equipment and instruments for surgery and injury treatment; ambulances; instruments for blood pressure measurement, cardiography, blood infusion, syringes; birth control equipment, and other medical equipment certified by the Ministry of Health.
\nCotton wool, bandages, gauze pads, and medical tampons; medicines including finished medicines and raw materials, except for functional foods; vaccines; bioproducts, distilled water to mix with injectable medicines or intravenous fluids; caps, clothing, facemasks, gloves, boots, medical towels, breast implants and skin fillers (not including cosmetics); chemicals used for testing and sterilization.<\/p>\n

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\u3057\u304b\u3057\u3001\u95a2\u7a0e\u5c40\u306b\u3088\u3063\u30665%\u304b\u308910%\u306a\u3069\u5b9f\u52d9\u4e0a\u306f\u5909\u52d5\u304c\u3042\u308b\u305f\u3081\u3001
\n\u4eca\u5f8c\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u306a\u3069\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u8f38\u51fa\u5165\u3092\u884c\u3046\u524d\u306b\u5f53\u5c40\u306e\u62c5\u5f53\u5b98\u306b
\n\u4e8b\u524d\u306b\u78ba\u8a8d\u3059\u308b\u306e\u304c\u826f\u3044\u304b\u3068\u5b58\u3058\u307e\u3059\u3002<\/p>\n

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\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u00a0 \u30d9\u30c8\u30ca\u30e0\u3000\u30db\u30fc\u30c1\u30df\u30f3\u62e0\u70b9
\n\u5ddd\u6751\u3000\u62d3\u5df1<\/p>\n

$\"\"$ <\/p>\n

Mail: kawamura.hiroki@tokyoconsultinggroup.com<\/a><\/p>\n