Decision No. 13/2005/QĐ-BTC guides the implementation of commitments under the Agreement between the Government of the Socialist Republic of Vietnam and the European Community on market access and the Bilateral Textile and Apparel Trade Agreement between Vietnam and the United States for 2005.

Pursuant to …;

Regarding the implementation of commitments under the Agreement between the Government of the Socialist Republic of Vietnam and the European Community on market access

and the Textile and Apparel Trade Agreement signed between Vietnam and the United States for the year 2005

Pursuant to the Agreement between the Government of the Socialist Republic of Vietnam and the European Community on market access signed on December 3, 2004, and the Textile and Apparel Trade Agreement signed between Vietnam and the United States for the period 2003-2005.

THE MINISTER OF FINANCE

Pursuant to the Law on Export Tax and Import Tax dated December 26, 1991 and the Laws amending and supplementing the Law on Export Tax and Import Tax dated July 5, 1993; Decision No. 04/1998/QH10 dated May 20, 1998;

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

Pursuant to the guidance of the Prime Minister in Circular No. 75/CP-QHQT dated December 10, 2004, and Circular No. 49/VPCP-QHQT dated January 28, 2004.

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

At the proposal of the Director of the Tax Policy Department and the Director of the International Cooperation Department;

Textile and apparel consignments with import declaration forms registered with customs authorities from January 1, 2005, and having certificates of origin issued by countries belonging to the European Community (EU) and the United States shall be subject to the tariff rates published for the year 2005 as specified in the following decisions:

DECISION:

Article 1. - Decision No. 192/2003/QĐ-BTC dated November 25, 2003 of the Minister of Finance on the issuance of the list of goods and import tariffs to implement the reduction of import tariffs according to the Textile and Apparel Trade Agreement between Vietnam and the European Community (EU) for the period 2003-2005.

- Decision No. 19/2004/QĐ-BTC dated February 16, 2004 of the Minister of Finance on the issuance of the list of goods and import tariffs to implement the reduction of import tariffs according to the Textile and Apparel Trade Agreement between Vietnam and the United States for the period 2003-2005.

Among these items, those announced at a rate of 7% (seven percent) for the year 2005 in the aforementioned decisions shall be subject to an import tariff rate of 5% (five percent).

The difference in tax amount between the tax already paid and the tax according to the import tariff rate prescribed in this Decision will be refunded.

For items with an import tariff rate prescribed in Article 1 above higher than the Most-Favored-Nation (MFN) preferential import tariff rate currently in the Preferential Import Tariff Schedule, the applicable import tariff rate for these items shall be the MFN preferential rate.

Article 2. This Decision takes effect fifteen days after its publication in the Official Gazette. Ministers of Ministries, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of People's Committees of provinces and centrally governed cities shall coordinate to ensure the implementation of this Decision./.

Article 3. This Decision shall take effect fifteen days after its publication in the Official Gazette. Ministers of the ministries, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of People's Committees of provinces and centrally governed cities shall coordinate to direct the implementation of this Decision./.