Decree No. 99/2004/NĐ-CP issues the list of goods and import tax rates of Vietnam for the years 2004-2008, aiming to implement the Early Harvest Program of the Framework Agreement on Comprehensive Economic Cooperation between ASEAN and China. This Decree takes effect from January 1, 2004.
Key points
- Import enterprises → shall apply the import tax rate according to the list issued in this Decree, for the years 2004-2008 → from January 1, 2004.
🌐 Social impact of this document
- Enterprises will benefit from the application of preferential tax rates, helping to reduce import costs and enhance competition in the ASEAN-China region.
- However, enterprises must also comply with new import tax regulations, which may cause initial difficulties.
❓ Frequently asked questions
How is the import tax rate applied?
The import tax rate is applied according to the list of goods and import tax rates of Vietnam for the years 2004-2008, issued together with this Decree.
When does this Decree take effect?
This Decree takes effect from January 1, 2004.
Who is responsible for guiding the implementation of this Decree?
The Ministry of Finance is responsible for providing detailed guidance on the implementation of this Decree.
For which years does this Decree apply?
This Decree applies for the years 2004-2008.
Who is responsible for implementing this Decree?
Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, and Chairpersons of provincial people's committees under central cities are responsible for implementing this Decree.
Full text
DECREE
CONCERNING THE ESTABLISHMENT OF THE LIST OF GOODS AND IMPORT DUTY RATES OF VIETNAM FOR THE YEARS 2004-2008 TO IMPLEMENT THE EARLY HARVEST PROGRAM UNDER THE FRAMEWORK AGREEMENT ON COMPREHENSIVE ECONOMIC COOPERATION BETWEEN ASEAN AND CHINA
THE GOVERNMENT
Pursuant to the Law on Organization of the Government dated December 25, 2001;
WHEREAS, the current Law on Export Tax and Import Tax;
WHEREAS, the Framework Agreement on Comprehensive Economic Cooperation between ASEAN and China; has been approved by the President of the Socialist Republic of Vietnam pursuant to Decision No. 890/2003/QĐ/CTN dated November 26, 2003;
At the proposal of the Minister of Finance,
DECREE
Article 1ANNEXES TO THIS DECREE ARE THE LIST OF GOODS AND IMPORT DUTY RATES OF VIETNAM FOR THE YEARS 2004-2008 TO IMPLEMENT THE EARLY HARVEST PROGRAM UNDER THE FRAMEWORK AGREEMENT ON COMPREHENSIVE ECONOMIC COOPERATION BETWEEN ASEAN AND CHINA.
Article 2. THIS DECREE SHALL TAKE EFFECT FROM JANUARY 1, 2004.
Article 3. THE MINISTRY OF FINANCE SHALL BE RESPONSIBLE FOR ISSUING GUIDELINES FOR THE IMPLEMENTATION OF THIS DECREE.
THE MINISTERS, HEADS OF GOVERNMENTAL BODIES AT THE MINISTERIAL LEVEL, HEADS OF GOVERNMENTAL BODIES UNDER THE GOVERNMENT, AND THE CHAIRMEN OF PROVINCE AND CITY PEOPLE'S COMMITTEES DIRECTLY UNDER THE CENTRAL GOVERNMENT SHALL BE RESPONSIBLE FOR ENFORCING THIS DECREE.
PRIME MINISTER
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