Decision No. 160/2000/QD-BTC issues the list of goods and import tax rates applicable for the period 2000-2005 according to the textile-clothing trade agreement between Vietnam and the European Union (EU). This document provides detailed specifications on items and specific tax rates, only applicable with an EU origin certificate.
적용 범위
Importers of goods listed in this decision; customs authorities
핵심 사항
- Importers of textile-clothing items from the EU must have an EU origin certificate to apply the tax rate specified in this Decision (Article 2).
- Customs authorities shall collect import taxes according to the list and tax rates specified in this decision for textile-clothing items from the EU accompanied by an EU origin certificate (Articles 1 and 3).
- This decision applies only to import declarations submitted to customs authorities starting from July 1, 2000.
- Specific tax rates are defined in the attached list, depending on each type of textile-clothing item (Article 1).
- Ministries, ministerial-level agencies, and localities are responsible for implementing this Decision.
🌐 이 문서의 사회적 영향
- Importers of goods from the EU benefit from the application of specific tax rates as prescribed.
- Customs authorities have additional responsibilities in verifying origin certificates and collecting taxes according to the list.
- Reduced tax rates for certain textile-clothing items encourage increased imports from the EU, promoting bilateral trade.
❓ 자주 묻는 질문
What origin certificate does an importer of goods from the EU need?
An origin certificate from the European Union (EU) countries is required to apply the tax rate as specified in this Decision.
When does this Decision take effect?
Effective and applicable to import declarations submitted to customs authorities starting from July 1, 2000.
Which agency is responsible for implementing this Decision?
Ministers of ministries, heads of ministerial-level agencies, heads of government agencies, Chairpersons of provincial People's Committees, and municipal People's Committees directly under the central government.
How are specific tax rates defined?
Specific tax rates are defined in the attached list, depending on each type of textile-clothing item.
전문
Pursuant to …;
On issuing the List of Goods and Import Tariff Rates
to implement the tariff reduction schedule under the Textile-Clothing Trade Agreement between Vietnam and the European Union (EU)
textile-wear signed between Vietnam and the European Community (EU)
for the period 2000 - 2005
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the tariff rates framework stipulated in the Import Tariff Schedule according to the list of taxable goods issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Term X;
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; No. 04/1998/QH10 dated May 20, 1998;
Pursuant to the Textile-Wear Trade Agreement between the Socialist Republic of Vietnam and the European Community signed on December 15, 1992 and the supplementary exchange letters to this Agreement;
Pursuant to the directives of the Prime Minister in Circulars No. 419/CP-QHQT dated May 3, 2000 approving the results of textile-wear negotiations with the EU and No. 699/CP-KTTH dated August 3, 2000 of the Government regarding approval of the tariff reduction schedule to implement the Textile-Wear Trade Agreement with the EU;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
DECISION:
Article 1. Attached to this Decision is the List of Goods and Import Tariffs for the implementation during the period 2000 - 2005, for the Textile-Wear Trade Agreement between the Socialist Republic of Vietnam and the European Community signed on December 15, 1992 and the supplementary exchange letters to this Agreement.
Article 2. The list of goods and import tariff rates specified in Article 1 of this Decision shall only apply when the goods have a Certificate of Origin issued by the countries of the European Union (EU).
Article 3. This Decision shall take effect and be applied to Import Declarations submitted to Customs authorities starting from July 1, 2000.
Article 4. The Ministers of Ministries, Heads of agencies at ministerial level, Heads of government agencies, Chairmen of People's Committees of provinces and centrally governed cities are responsible for implementing this Decision./.
DEPUTY MINISTER
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