Decision No. 86/2002/ND-BTC on the issuance of the list of goods and import tax rates to implement the tariff reduction schedule under the textile and apparel agreement signed between Vietnam and the European Union (EU) for the period from 2002 to 2005.

 DECISION OF THE MINISTER OF FINANCE

On issuing the List of Goods and Import Tariff Rates to implement the tariff reduction scheduleunder the Textile and Apparel Trade Agreement signed between Vietnam and the European Union (EU) for the period 2002-2005 

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MINISTER OF FINANCE

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; Decision No. 04/1998/QH10 dated May 20, 1998;

Pursuant to the tariff rates framework stipulated in the Import Tariff Schedule accompanying the List of Taxable Commodity Groups issued pursuant to Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly;

Pursuant to the Textile and Apparel Trade Agreement between the Socialist Republic of Vietnam and the European Union signed on December 15, 1992 and the exchange letters supplementing this Agreement;

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities of 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 guidance of Deputy Prime Minister Nguyen Manh Cam in Circular No. 3048/VPCP-QHQT dated June 5, 2002 of the Government Office regarding the issuance of the List of Goods and the tariff reduction schedule for import tariffs according to the Textile and Apparel Agreement with the EU for the period 2002-2005;

PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;

DECISION:

Article 1. The List of Goods and import tariff rates for various items attached to this Decision shall be implemented during the period 2002-2005, for the Textile and Apparel Trade Agreement between the Socialist Republic of Vietnam and the European Union (EU) signed on December 15, 1992 and the exchange letters supplementing this Agreement.

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentThe 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 apply to import declarations submitted to customs authorities from January 1, 2002. 

Article 4. 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.

Place of Receipt:                                                   CERTIFIED BY THE MINISTER OF FINANCE 

-    Central Party Committee Office                                                 DEPUTY MINISTER

-    National Assembly Office,

-       Office of the President

-       Supreme People's Procuracy,                                        SIGNED

-       Supreme People's Court,

-       Ministries, ministerial-level agencies,

      Government Agencies,

-       Central agencies of mass organizations,

-    Provincial People's Councils, City People's Councils,                               Truong Chi Trung                

      under the Central Committee,

-       Provincial Finance and Price Departments, Provincial Tax Bureaus,

      Municipalities directly under the Central Government,

-     Official Gazette,

-       General Departments, Bureaus, Divisions, Institutes, Units under Ministries,

-       Representatives of the Southern Tax Administration,

-       For Record: VP (HC, TH)

   GSO {HC, NV3(2b)}