Decision No. 192/2003/QĐ-BTC of the Minister of Finance on issuing the List of Goods and Import Tariff Rates to implement the tariff reduction schedule under the Textile and Clothing Trade Agreement between Vietnam and the European Union (EU) for the period 2003-2005.

Pursuant to …;

Regarding the issuance of the List of Goods and Import Tariff Rates to implement the tariff reduction schedule under the Agreement on Textile and Clothing Trade between Vietnam and the European Union (EU) for the period 2003-2005 

MINISTRY OF FINANCEPreambleAT THE MINISTRY OF FINANCE

Camendpursuant 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; Resolution No. 04/1998/QH10 dated May 20, 1998; đpursuant to the Agreement on Textile and Clothing Trade between the Socialist Republic of Vietnam and the European Union signed on December 15, 1992 and subsequent supplementary agreements;

Camendpursuant to the Memorandum of Understanding amending the Agreement; đpursuant to the Agreement on Textile and Clothing Trade signed on February 15, 2003; đDecision No. 111/2002/ND-CP dated November 5, 2002 of the Government on the organizational structure of Ministries and equivalent agencies;amendDecision No. 101/2003/ND-CP dated July 1, 2003 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;concerning the classification and determination of state management authority in the field of crop productionpursuant to the guidance of the Government in Document No. 288/CP-QHQT dated March 17, 2003 of the Government and Document No. 720/VPCP-QHQT dated November 15, 2003 of the Office of the Government regarding the implementation of the Agreement Amending the Agreement on Textile and Clothing Trade with the EU; đthe proposal of the Department of Tax Policy; the Department of International Relations; đTo issue along with this Decision the List of Goods and Import Tariff Rates for textile and clothing products to be implemented during the period 2003-2005 under the Agreement on Textile and Clothing Trade between the Socialist Republic of Vietnam and the European Union (EU) signed on December 15, 1992 and subsequent exchange letters supplementing the Agreement.

CamendThe 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 European Union (EU) countries. đFor goods with import tariff rates specified in the List of Goods and Import Tariff Rates issued along with this Decision that are higher than the Most-Favored-Nation (MFN) import tariff rates currently in force, the applicable import tariff rate for these goods shall be the MFN rate. đThe import tariff rates prescribed for 2003 shall apply to import declarations submitted to customs authorities from the date of signing this Decision. The import tariff rates prescribed for 2004 shall apply to import declarations submitted to customs authorities from January 1, 2004. The import tariff rates prescribed for 2005 will be announced by the Ministry of Finance at a later date.

CamendWHEREAS, định số 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and- Office of the President of the StateMinisters of Ministries, Heads of agencies equivalent to Ministries, Heads of government agencies, Chairpersons of provincial People's Committees directly under the Central Government shall coordinate to guide the implementation of this Decision. định number 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the organizational structure of the Ministry of Finance;amendpursuant to the Tariff Schedule according to the List of Goods Subject to Import Tax issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly of the 10th Legislatureo||| concerning the organizational structure of the Ministry, pursuant tooArticle 1 of Decree No. 94/1998/NĐ-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Articles of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;

CamendWHEREAS, đpursuant to Circular No. 469/VPCP-KTTH dated June 10, 2004 conveying the Prime Minister's directive on steel prices and steel import tariffs;- Office of the President of the State||| Decision No. 249/2003/NĐ-CP of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
Camend||| based on the directive of the Government at Official Letter No. 288/CP-QHQT dated March 17, 2003; đthe proposal of the Department of Tax Policy;concerning the classification and determination of state management authority in the field of crop production||| and Official Letter No. 720/VPCP-QHQT dated November 15, 2003 of the Office of the Government regarding the implementation of the Agreement amending the Textile and Clothing Trade Agreement with the European Union;amend||| the proposal of the Department of Tax Policy; the Department of International Relations;amend||| This Decision promulgates the List of goods and import tariff rates for textile and clothing products to be implemented during the period from 2003 to 2005 under the Trade Agreement on Textiles and Clothing between the Socialist Republic of Vietnam and the European Community (EC) signed on December 15, 1992 and the supplementary exchange letters to this Agreement.amend||| 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 Community (EC).amend||| For goods subject to import tariff rates higher than the Most-Favored-Nation (MFN) import tariff rates currently prescribed in the Import Tariff Schedule, the applicable import tariff rate for these goods shall be the MFN rate. đFor goods with import tariff rates specified in the List of Goods and Import Tariff Rates issued along with this Decision that are higher than the Most-Favored-Nation (MFN) import tariff rates currently in force, the applicable import tariff rate for these goods shall be the MFN rate. đ||| The import tariff rates prescribed for 2003 shall apply to import declarations submitted to customs authorities from the date of issuance of this Decision. The import tariff rates prescribed for 2004 shall apply to import declarations submitted to customs authorities from January 1, 2004. The import tariff rates prescribed for 2005 will be announced later by the Ministry of Finance.

the Director đ||| Ministers of Ministries, Heads of agencies equivalent to Ministries, Heads of government agencies, Chairpersons of provincial People's Committees directly under the central government shall coordinate to guide the implementation of this Decision.

DECISION:

Article 1. The accompanying Decision promulgates the List of goods and import tariff rates for textile and garment items to be implemented during the period from 2003 to 2005 under the Textile and Garment Trade Agreement between the Socialist Republic of Vietnam and the European Union (EU), signed on December 15, 1992, and its supplementary exchange letters.

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. For goods with import tariff rates specified in the List of goods and import tariff rates attached to this Decision that are higher than the Most-Favored-Nation (MFN) import tariff rates currently stipulated in the Preferential Import Tariff Schedule, the applicable import tariff rate for these goods shall be the MFN rate.

Article 4. The import tariff rates prescribed for the year 2003 shall apply to import declarations submitted to customs authorities from the date of issuance of this Decision. The import tariff rates prescribed for the year 2004 shall apply to import declarations submitted to customs authorities from January 1, 2004. The import tariff rates prescribed for the year 2005 will be announced by the Ministry of Finance at a later date.

Article 5. The Ministers of Ministries, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees directly under the central government shall coordinate to direct the implementation of this Decision.