Decree No. 18/CP Issuing the List of Goods and Import Tariff Rates to Implement the Program of Reducing Import Taxes from European Union (EU) Countries for the Years 1996-1997

Decree No. 18/CP issues the list of goods and import tariff rates to implement the program of reducing taxes from EU countries for the years 1996-1997, applicable when there is confirmation of the origin of the goods.

Document No.18/CP
Document typeDecree
Issuing authorityMinistry of Finance
Signed byPhan Văn Khải — Phó Thủ tướng
Updated02/07/2026
SectorFinance
FieldTax Policy
Issued date04/04/1996
Effective date01/01/1996
Expiry date
StatusIn effect
✦ Smart summary

Decree No. 18/CP issues the list of goods and import tariff rates to implement the program of reducing taxes from EU countries for the years 1996-1997, applicable when there is confirmation of the origin of the goods.

Key points

  • Goods listed in the catalog imported from EU countries will apply reduced tariff rates as stipulated in this Decree.
  • The implementation period is for the years 1996-1997.
  • For each item, there must be confirmation of the origin of the goods from the exporting country to apply the reduced tariff rate.
  • This Decree takes effect from January 1, 1996.

🌐 Social impact of this document

  • Reduce the burden of import costs for businesses and citizens.
  • Strengthen bilateral trade between Vietnam and EU countries.

❓ Frequently asked questions

What is the duration of application of this Decree?

This Decree takes effect from January 1, 1996, applicable for the years 1996-1997.

Who is responsible for implementing this Decree?

Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under the central government.

If there is no confirmation of the origin of the goods from EU countries, what is the tariff rate?

The implementation period is for the years 1996-1997. If there is no confirmation of the origin of the goods, the reduced tariff rate according to this Decree cannot be applied.

To which type of import does this Decree apply?

Goods listed in the catalog imported from EU countries will apply reduced tariff rates as stipulated in this Decree.

What is the specific list of goods and tariff rates?

The list of goods and import tariff rates is issued together with this Decree, but detailed information is not provided in the text.

Full text

THE GOVERNMENT
                   
SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 18/CP
HA NOI, APRIL 4, 1996

DECREE

ISSUING THE LIST OF GOODS AND IMPORT DUTY RATES

TO IMPLEMENT THE PROGRAM TO REDUCE IMPORT DUTIES ON GOODS FROM

EUROPEAN UNION (EU) COUNTRIES FOR THE YEARS 1996 – 1997

___________________________ 

THE GOVERNMENT

Pursuant to the Government Organization Law dated September 30, 1992;

BASED ON THE LAW ON EXPORT TAXES AND IMPORT TAXES OF DECEMBER 26, 1991 AND THE AMENDMENT AND SUPPLEMENTATION LAW ON EXPORT TAXES AND IMPORT TAXES OF JULY 5, 1993;

BASED ON THE TEXTILE AND GARMENT TRADE AGREEMENT BETWEEN THE SOCIALIST REPUBLIC OF VIETNAM AND THE EUROPEAN UNION (EU) SIGNED ON DECEMBER 15, 1992 AND THE EXCHANGE LETTERS SIGNING SUPPLEMENTARY TO THIS AGREEMENT;

At the proposal of the Minister of Finance,

DECREE:

Article 1. ATTACHED TO THIS DECREE IS THE LIST OF GOODS AND IMPORT DUTY RATES FOR EACH ITEM TO BE IMPLEMENTED IN 1996-1997 FOR THE TEXTILE AND GARMENT TRADE AGREEMENT BETWEEN THE SOCIALIST REPUBLIC OF VIETNAM AND THE EUROPEAN UNION (EU) SIGNED ON DECEMBER 15, 1992 AND THE EXCHANGE LETTERS SIGNING SUPPLEMENTARY TO THIS AGREEMENT.

Article 2. THE LIST OF GOODS AND IMPORT DUTY RATES FOR EACH ITEM AS STATED IN ARTICLE 1 OF THIS DECREE SHALL APPLY ONLY WHEN THE GOODS HAVE A CERTIFICATE OF ORIGIN FROM THE EXPORTING COUNTRY IN ACCORDANCE WITH THE ABOVE-REFERENCED AGREEMENT.

Article 3. THIS DECREE TAKES EFFECT FROM JANUARY 1, 1996.

Article 4. THE MINISTERS, HEADS OF GOVERNMENT MINISTRY-EQUIVALENT AGENCIES, HEADS OF GOVERNMENT-ASSOCIATED AGENCIES, CHAIRMEN OF PROVINCE PEOPLE'S COMMITTEES AND CITY PEOPLE'S COMMITTEES UNDER THE CENTRAL GOVERNMENT ARE RESPONSIBLE FOR ENFORCING THIS DECREE./.

 

PRIME MINISTER
DEPUTY PRIME MINISTER
DEPUTY PRIME MINISTER
(Signed)
Phan Van Khai
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