5 EXEMPTION
The following items are exempted from VAT:
The self-produced agricultural and aquatic products sold by the farmers;
Contraceptive medicines and devices;
Antique books;
Importation of materials and equipment directly used in scientific research, experiment and education;
Importation of materials and equipment from foreign governments and international organizations as free aid;
Equipment and machinery required to be imported under contract processing, contract assembly and compensation trade;
Articles imported directly by organizations for special use by the disabled persons;
Sales of goods (i.e. goods other than yachts, motorcycles, and motor vehicles) that have been used by the individuals and enterprises.