Decision No. 86/2002/QD-BTC On the issuance of the List of Goods and Import Tariff 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

Pursuant to …;

Regarding the issuance of the List of Goods and Import Tariff Rates to implement the tariff reduction schedule under the Textile-Clothing Trade Agreement between Vietnam and the European Union (EU) for the period 2002-2005

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THE 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 rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Commodity Groups issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly;

Pursuant to the Textile-Clothing Trade Agreement between the Socialist Republic of Vietnam and the European Community 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 for 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 Official Letter 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 under the Textile Agreement with the EU for the period 2002-2005;

At the proposal of the Director General of the General Department of Taxation.

Pursuant to …;

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

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. This Decision shall take effect and apply to import declarations submitted to customs authorities from January 1, 2002 onwards.

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.