Decision No. 107/2007/QD-BTC On the issuance of the List of Export and Import Commodities of Vietnam

Pursuant to …;

Regarding the issuance of the list of export and import goods of Vietnam

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THE MINISTER OF FINANCE

Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001 and the Law Amending and Supplementing Certain Articles of the Customs Law No. 42/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 15, 2005;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

Pursuant to Decision No. 49/QD-CTN dated March 6, 1998 of the President of the Socialist Republic of Vietnam on Vietnam's accession to the HS Convention;

Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Decree No. 06/2003/ND-CP dated January 22, 2003 of the Government stipulating the classification of export and import goods;

Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the General Director of the General Department of Customs,

DECISION:

Article 1. The List of Export and Import Goods of Vietnam is hereby promulgated together with this Decision.

Article 2. This List serves as the basis for the construction of the item list in the export tariff and import tariff; national statistics on exports and imports; and state management policies for export and import goods in the field of trade and other areas related to export and import goods.

Article 3. The Vietnamese content of the List of Export and Import Goods and the Preferential Export Tariff and Import Tariff is completely consistent at the 8-digit level. Classification of goods above the 8-digit level is carried out according to the current Preferential Export Tariff and Import Tariff. In case the Preferential Export Tariff and Import Tariff is amended regarding the Vietnamese content at the 8-digit level, the List will automatically be adjusted accordingly.

Article 5. The Director of the General Department of Customs, Heads of units under the Ministry of Finance, and relevant organizations and individuals are responsible for implementing this Decision./.