Decision No. 16/2004/QD-BTC of the Minister of FINANCE on issuing the schedule of export quota fee rates for textile and garment products exported to the EU and the United States

 Pursuant to …;

Regarding the issuance of the fee schedule for export quota licenses for textile and garment products to the EU and the United States markets

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

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

After receiving the opinion of the Ministry of Trade (document number 0395TM/XNK dated January 29, 2004, regarding the collection of fees for export quotas for textile and garment products to the EU and the United States markets);

At the request of the Director of the Tax Policy Department,

DECISION:

Article 1: This Decision hereby promulgates the Fee Schedule for Export Quota Licenses for Textile and Garment Products to the EU and the United States Markets.

Article 2: Merchants who are assigned and implement export quotas for textile and garment products to the EU and the United States markets must pay the quota fee according to the rates specified in Article 1 of this Decision before proceeding with export procedures.

Article 3: The agency responsible for collecting quota fees for the export of textile and garment products from Vietnam to the EU and the United States markets shall perform the following tasks:

1. Register, declare, and remit the quota fees to the state budget in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance guiding the implementation of laws on fees and charges;

2. Implement the allocation, management, and utilization of the collected quota fees in accordance with Circular No. 111/2000/TT-BTC dated November 21, 2000, issued by the Ministry of Finance, guiding the management and use of funds from quota license fees for the export of textile and garment products to the EU and Canada markets; and fees for issuing permanent representative office permits for foreign economic organizations in Vietnam.

Article 4: This Decision shall take effect fifteen days after its publication in the Official Gazette. All consignments with bills of lading dated from the date this Decision takes effect shall be subject to the provisions of this Decision.

This Decision replaces Decision No. 83/2003/QD-BTC dated June 17, 2003, of the Minister of Finance regarding the issuance of the fee schedule for export quota licenses for textile and garment products to the United States market. It abolishes the provisions on the fee schedule for export quota licenses for textile and garment products to the EU market as stipulated in Decision No. 118/2002/QD-BTC dated September 25, 2002, of the Minister of Finance, concerning the issuance of the fee schedule for export quota licenses for textile and garment products to the EU and Canada markets.

Article 5: Exporters of textile and garment products subject to the payment of export quota license fees for the EU and the United States markets, units assigned by the Ministry of Trade to collect such fees, and relevant agencies are responsible for implementing this Decision.

FEE SCHEDULE

FOR EXPORT QUOTA LICENSES FOR TEXTILE AND GARMENT PRODUCTS TO THE EU AND THE UNITED STATES MARKETS
(Issued together with Decision No. 16/2004/QD-BTC dated February 12, 2004, of the Minister of Finance)