Decision No. 83/2003/QĐ-BTC On Issuing the Fee Schedule for Export Quotas of Textile and Garment Products to the United States Market

This Decision stipulates the fee schedule for issuing export quotas of textile and garment products to the United States market for businesses engaged in production and trading of import and export goods. The fees are collected on a per-item basis with rates ranging from VND 0 to 4,000/kg/pair/m².

Document No.83/2003/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byTrương Chí Trung — Thứ trưởng
Updated30/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date17/06/2003
Effective date17/07/2003
Expiry date11/03/2004
StatusExpired
✦ Smart summary

This Decision stipulates the fee schedule for issuing export quotas of textile and garment products to the United States market for businesses engaged in production and trading of import and export goods. The fees are collected on a per-item basis with rates ranging from VND 0 to 4,000/kg/pair/m².

Scope of application

Businesses engaged in production and trading of import and export goods when granted export quotas for Vietnamese textile and garment products to the United States market.

Key points

  • Such businesses → shall pay the fees according to the collection rates specified in Article 1 of this Decision.
  • The fee-collecting agency → shall implement the allocation and management, as well as the utilization of the collected fees, in accordance with the regulations.
  • Fees are collected from textile and garment items at rates ranging from VND 0 to 4,000/kg/pair/m².
  • This Decision takes effect fifteen days after its publication in the Official Gazette and applies to the collection of export quota fees for textile and garment products to the United States market starting from 2003.
  • Organizations and individuals subject to the payment of fees → are responsible for implementing this Decision.

🌐 Social impact of this document

  • Positive impact: Helps effectively manage the export activities of textile and garment products to the United States market.
  • Negative impact: Increased costs for businesses producing and trading in textile and garment products.

❓ Frequently asked questions

When are the fees collected?

The fees are collected starting from 2003 following the effective date of this Decision.

What is the highest fee rate?

The highest fee rate is VND 4,000/kg/pair/m², applicable to certain items such as men's and women's wool coats and men's and women's synthetic fiber trousers.

Which agency is responsible for collecting the fees?

The agency responsible for collecting fees for export quotas of textile and garment products to the United States market shall implement the allocation and management, as well as the utilization of the collected fees, in accordance with the regulations.

From which items are the fees collected?

Fees are collected from textile and garment items such as men's and women's coats, pajamas, lingerie, etc., at rates ranging from VND 0 to 4,000/kg/pair/m².

When does this Decision take effect?

This Decision takes effect fifteen days after its publication in the Official Gazette.

Full text

DECISION OF THE MINISTER OF FINANCE

Regarding the issuance of the fee schedule for granting export quotas for textile and garment products to the United States market

of the Government on tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;

 ____________________

 

THE MINISTER OF FINANCE

Pursuant to Decree No. 86/2002/NĐ-CP dated 5/11/2002 of the Government on tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 178/CP dated 28/10/1994 of the Government detailing the implementation of the Law on Fees and Charges;

Pursuant to the Decree No. 57/2002/NĐ-CP dated 3/6/2002 Implementing the guidance of the Prime Minister in Document No. 265/VPCP-QHQT dated May 12, 2003, of the Office of the Government on implementing the Vietnam-U.S. Textile and Garment Agreement; Circular No. 669/CP-KTTH dated May 21, 2003, of the Government on implementing the Vietnam-U.S. Textile and Garment Agreement;

After receiving the opinion of the Ministry of Trade (Document No. 1114 TM/XNK dated

This Decision hereby promulgates the fee schedule for granting export quotas for textile and garment products to the U.S. market. 26/5/2003);

At the proposal of the Director General of the State Revenue Administration,

 

DECIDES:

Article 1: Enterprises engaged in production and trade of import and export goods, when granted export quotas for textile and garment products of Vietnam to the U.S. market, must pay fees according to the rates specified in Article 1 of this Decision.

Article 2: The agency collecting fees for granting export quotas for textile and garment products to the U.S. market shall perform the following:

Article 3: 1. Register, declare, and pay fees into the State budget in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002, of the Ministry of Finance guiding the implementation of laws on fees and charges.

2. Carry out the collection, management, and use of collected quota fee funds in accordance with Circular No. 111/2000/TT-BTC dated November 21, 2000, of the Ministry of Finance regarding the regulations on managing and using funds from quota fees for exporting textile and garment products to markets with quotas such as the EU and Canada; and fees for issuing certificates of establishment of representative offices of foreign economic organizations in Vietnam.

This Decision shall take effect fifteen days after its publication in the Official Gazette and shall apply to the collection of quota fees for exporting textile and garment products to the U.S. market starting from 2003.

Article 4: Organizations and individuals subject to paying fees for granting export quotas for textile and garment products to the U.S. market, units assigned by the Ministry of Trade to collect such fees, and related agencies are responsible for implementing this Decision.

Article 5: SCHEDULE OF FEES FOR GRANTING EXPORT QUOTAS

 

FOR TEXTILE AND GARMENT PRODUCTS TO THE UNITED STATES
(Issued together with Decision No. 83/2003/QĐ-BTC dated June 17, 2003)

Type (cat.)

Serial number

Product

dozens of pairs

Unit

Level of Collection (VND)

1

Ready-made garments, yarn for retail

200

kg

0

2

Combed cotton yarn

301

kg

0

3

Cotton socks

332

Men's suit-type jackets

0

4

dozens

333

Men's and women's cotton jackets

4.000

5

Men's and women's knitted cotton shirts

334/335

Men's and women's cotton jackets

4.000

6

Men's and women's wool shirts

338/339

Men's and women's cotton jackets

2.000

7

Men's woven cotton and artificial fiber shirts

340/640

Men's and women's cotton jackets

3.000

8

Women's woven cotton and artificial fiber shirts

341/641

Men's and women's cotton jackets

3.000

9

Short dresses made of cotton and artificial fibers

342/642

Men's and women's cotton jackets

2.000

10

Knitwear made of cotton

345

Men's and women's cotton jackets

4.000

11

Men's and women's cotton pants

347/348

Men's and women's cotton jackets

6.000

12

Men's and women's cotton pajamas

351/651

Men's and women's cotton jackets

2.000

13

Men's and women's cotton underwear

352/652

Men's and women's cotton jackets

0

14

359/659-S

Men's and women's wool shirts

kg

1.000

15

Swimwear

Men's and women's synthetic fiber knitted shirts

kg

1.000

16

Men's wool jackets

434

Men's and women's cotton jackets

4.000

17

Women's wool jackets

435

Men's and women's cotton jackets

4.000

18

Men's and women's cotton shirts

440

Men's and women's cotton jackets

3.000

19

Men's wool pants

447

Men's and women's cotton jackets

2.000

20

Women's wool pants

448

Men's and women's cotton jackets

2.000

21

Fabrics made of synthetic filament yarns other than polyester

620

m2

0

22

Artificial fiber socks

632

Men's suit-type jackets

0

23

Men's and women's knitted shirts made of artificial fibers

638/639

Men's and women's cotton jackets

2.000

24

Knitwear made of artificial fibers

645/646

Men's and women's cotton jackets

4.000

25

Men's and women's pants made of artificial fibers

647/648

Men's and women's cotton jackets

4.000

 

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