Decree No. 53/2002/NĐ-CP amending and supplementing the code number, name, and tax rate of certain goods in the List of Goods and Tax Rates of Vietnam to implement the Common Effective Preferential Tariff (CEPT) Agreement of ASEAN for the year 2002 issued together with Decree No. 21/2002/NĐ-CP dated February 28, 2002.

DECREE

AMENDING AND SUPPLEMENTING THE CODE NUMBERS, NAMES, AND TAX RATES OF CERTAIN GOODS IN THE LIST OF COMMODITIES AND TAX RATES OF VIETNAM TO IMPLEMENT THE ASEAN CUMULATIVE PREFERENTIAL TARIFFS AGREEMENT (CEPT) FOR 2002 AS ISSUED BY DECREE NO. 21/2002/NĐ-CP

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THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Export Duties and Import Duties dated December 26, 1991;

LAW AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE LAW ON EXPORT DUTIES AND IMPORT DUTIES ON JULY 5, 1993 AND THE LAW AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE LAW ON EXPORT DUTIES AND IMPORT DUTIES NO. 04/1998/QH10 ON MAY 20, 1998;

BASED ON RESOLUTION NO. 292/NQ-UBTVQH9 OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY ON NOVEMBER 8, 1995 REGARDING THE PROGRAM TO REDUCE IMPORT DUTIES OF VIETNAM TO IMPLEMENT THE ASEAN CUMULATIVE PREFERENTIAL TARIFFS AGREEMENT (CEPT);

At the request of the Minister of Finance.

DECREE:

Article 1. ATTACHED TO THIS DECREE IS THE LIST AMENDING AND SUPPLEMENTING THE CODE NUMBERS, NAMES, AND TAX RATES OF CERTAIN GOODS IN THE LIST OF COMMODITIES AND TAX RATES OF VIETNAM TO IMPLEMENT THE ASEAN CUMULATIVE PREFERENTIAL TARIFFS AGREEMENT (CEPT) FOR 2002, WHICH WAS ISSUED PURSUANT TO DECREE NO. 21/2002/NĐ-CP OF THE GOVERNMENT ON FEBRUARY 28, 2002.

Article 2. THIS DECREE SHALL TAKE EFFECT FROM JANUARY 1, 2002. ALL PRIOR PROVISIONS CONTRARY TO THIS DECREE ARE ABROGATED. THE MINISTRY OF FINANCE SHALL ISSUE GUIDELINES FOR THE IMPLEMENTATION OF THIS DECREE.

Article 3. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally governed city People's Committees are responsible for implementing this Decree.