Decree No. 99/2004/NĐ-CP on the issuance of the list of goods and import tax rates of Vietnam for the years 2004-2008 to implement the Early Harvest Program of the Framework Agreement on Comprehensive Economic Cooperation between ASEAN and China.

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.