Import of Drugs and Medical Devices: Analyzing Hot Issues
Viktoriia Y. Fomenko
It is well known that in recent years the importation of drugs and medical devices has been quite a big issue, whereas the importation of unregistered drugs (e.g., drugs used for clinical trials) is among the hottest topics. The main concerns relating to the importation of drugs are (1) the application of a 7% VAT rate instead of 20% on the import of unregistered drugs; (2) questionable cases of application of the 7% VAT rate on imported drugs and medical devices. We will look into these issues in more detail...
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