PROMULGATING THE LIST OF COMMODITIES AND IMPORT TAX RATES FOR IMPLEMENTATION OF THE SCHEDULED PROCESS OF IMPORT TAX REDUCTION UNDER THE TEXTILE AND GARMENT AGREEMENT SIGNED BETWEEN VIETNAM AND THE EUROPEAN UNION....

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THE MINISTRY OF FINANCE

No: 160/2000/QD-BTC

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

----- o0o -----

Ha Noi , Day 29 month 09 year 2000

THE MINISTRY OF FINANCE THE MINISTRY OF FINANCE
DECISION No. 160/2000/QD-BTC OF SEPTEMBER 29, 2000 PROMULGATING THE LIST OF COMMODITIES AND IMPORT TAX RATES FOR IMPLEMENTATION OF THE SCHEDULED PROCESS OF IMPORT TAX REDUCTION UNDER THE TEXTILE AND GARMENT AGREEMENT SIGNED BETWEEN VIETNAM AND THE EUROPEAN UNION (EU) COUNTRIES FOR THE 2000-2005 PERIOD

THE MINISTER OF FINANCE

Pursuant to the Government’s Decree No.15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;

Pursuant to the Government’s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the tax rate bracket specified in the Import Tariff according to the list of taxable commodity groups promulgated together with Resolution No.63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee;

Pursuant to the Law on Export Tax and Import Tax of December 26, 1991 and the Law Amending and Supplementing the Law on Export Tax and Import Tax of July 5, 1993 and Law No.04/1998/QH10 of May 20, 1998;

Pursuant to the Textile and Garment Trading Agreement between the Socialist Republic of Vietnam and the European Union initialed on December 15, 1992 and the exchange letters for supplementary signing of this Agreement;

Pursuant to the Prime Minister’s instructions in the Government’s Official Dispatch No.419/CP-QHQT of May 3, 2000 ratifying the negotiation results on textiles and garment with the EU and Official Dispatch No.699/CP-KTTH of August 3, 2000 ratifying the scheduled process of import tax reduction for implementation of the Textile and Garment Trading Agreement with the EU;

At the proposal of the General Director of Tax,

DECIDES:

Article 1.- To promulgate together with this Decision the list of commodities and import tax rates of commodity items for the implementation in the 2000-2005 period of the Textile and Garment Trading Agreement between the Socialist Republic of Vietnam and the European Union initialed on December 15, 1992 and exchange letters for supplementary signing of this Agreement.

Article 2.- The list of commodities and import tax rate of each commodity item mentioned in Article 1 of this Decision shall apply only when such commodity item is granted the certificate of origin from the European Union (EU) countries.

Article 3.- This Decision takes effect and applies to written declarations of imports already submitted to the Customs Office as from July 1st, 2000.

Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the People’s Committees of the provinces and centrally-run cities shall have to implement this Decision.

For the Minister of Finance
Vice Minister
VU VAN NINH

LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR IMPLEMENTATION OF THE SCHEDULED PROCESS OF IMPORT TAX REDUCTION UNDER THE TEXTILE AND GARMENT AGREEMENT SIGNED BETWEEN VIETNAM AND THE EUROPEAN UNION (EU) COUNTRIES FOR THE 2000-2005 PERIOD

(Promulgated together with the Finance Minister’s Decision No. 160/2000/QD-BTC of September 29, 2000)

Code number			Description of commodity groups	Current preferential tax rates (%)	Tax reduction process
Heading	Subheading				July 1, 2000 - 2001	2002	2003	2004	2005
			CHAPTER 52 Cotton
5205			Cotton fiber, (except sewing thread), containing 85% or more by weight of cotton , not yet packed for retail sale - Carded single cotton fiber:
5205	12	00	- - Of a slenderness of between 232.56 and under 714.29 decitex (from 43 metric number to over 14 metric number) - Yarn or cabled thread of carded single cotton fiber:	20	18	17	16	14	12
5205	32	00	- - Yarn per single fiber of a slenderness of between 232.56 and under 714.29 decitex (from 43 metric number to over14 metric number) - Yarn or cable of combed single cotton fiber:	20	18	17	16	14	12
5205	42	00	- - Yarn per single fiber of a slenderness of between 232.56 and under 714.29 decitex (from 43 metric number to over 14 metric number)	20	18	17	16	14	12
5208			Woven fabrics of cotton, containing 85% weighing not more than 200g/m²or more by weight of cotton, - Unbleached:
5208	32	00	- - Fabrics with wave design, weighing more than 100g/m²	40	38	34	30	24	20
5208	39	00	- - Other fabrics - Of single yarn of different colors:	40	38	34	30	24	20
5208	41	00	- - Fabrics with wave design, weighing not more than 100g/m²	40	38	34	30	24	20
5208	49	00	- - Other fabrics - Printed:	40	38	34	30	24	20
5208	51	00	- - Fabrics with wave design, weighing not more than 100g/m²	40	38	34	30	24	20
5208	53	00	- - 1/2 or 1/3 twill fabric, including cross twill	40	38	34	30	24	20
5208	59	00	- - Other fabrics	40	38	34	30	24	20
5209			Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m² - Bleached:	40	38	34	30	24	20
5209	31	00	- - Fabrics with wave design	40	38	34	30	24	20
5209	32	00	- - 1/2 or 1/3 twill fabric, including cross twill	40	38	34	30	24	20
5209	43	00	- - 1/2 or 1/3 twill fabric, including cross twill - Printed:	40	38	34	30	24	20
5209	51	00	- - Fabrics with wave design	40	38	34	30	24	20
5209	52	00	- - 1/2 or 1/3 twill fabric, including cross twill	40	38	34	30	24	20
5209	59	00	- - Other fabrics	40	38	34	30	24	20
5210			Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m² - Printed:	40	38	34	30	24	20
5210	51	00	- - Fabrics with wave design	40	38	34	30	24	20
5210	52	00	- - 1/2 or 1/3 twill, including cross twill	40	38	34	30	24	20
5210	59	00	- - Other fabrics	40	38	34	30	24	20
5211			Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m² - Printed:	40	38	34	30	24	20
5211	59	00	- - Other fabrics	40	38	34	30	24	20
5212			Other woven fabrics of cotton - Weighing not more than 200 g/m²:	40	38	34	30	24	20
5212	13	00	- - Dyed	40	38	34	30	24	20
5212	14	00	- - Of yarn of different colors	40	38	34	30	24	20
5212	15	00	- - Printed - Weighing more than 200 g/m²:	40	38	34	30	24	20
5212	23	00	- - Dyed	40	38	34	30	24	20
5212	24	00	- - Of yarn of different colors	40	38	34	30	24	20
5212	25	00	- - Printed	40	38	34	30	24	20
			CHAPTER 54 Man-made filaments and products thereof
5403			Other garnetted filament yarn (except sewing thread), not yet packed for retail sale, including garnetted monofilament of a slenderness of under 67 decitex - Yarn or cabled fiber:
5403	41	00	- - Of viscose rayon	0	0	0	0	0	0
5403	42	00	- - Of cellulose acetate	0	0	0	0	0	0
5406			Synthetic or garnetted filament (except sewing thread), already packed for retail sale
5406	20	00	- Garnetted filament	10	10	10	10	10	10
5407			Woven fabrics of synthetic filament, including woven fabrics of materials of Heading No.5404
5407	20	00	- Woven fabrics of fibers in strip or similar forms	40	38	34	30	24	20
5408			Woven fabrics of garnetted filament, including woven fabrics of materials of Heading No.5405 - Other woven fabrics:
5408	34	00	- - Printed with flower patterns	40	38	34	30	24	20
			CHAPTER 55 Man-made staple fibers and products thereof
5516			Woven fabrics of garnetted staple fibers - Containing 85% or more by weight of garnetted staple fibers:
5516	11	00	- - Whether or not bleached	40	38	34	30	24	20
5516	14	00	- - Printed with flower patterns - Containing less than 85% by weight of garnetted staple fibers, mixed mainly or solely with man-made filament:	40	38	34	30	24	20
5516	24	00	- - Printed with flower patterns - Containing less than 85% by weight of garnetted staple fibers, mixed mainly or solely with wool or fine animal hair:	40	38	34	30	24	20
5516	34	00	- - Printed with flower patterns - Containing less than 85% by weight of garnetted staple fibers, mixed mainly or solely with cotton:	40	38	34	30	24	20
5516	44	00	- - Printed with flower patterns - Other:	40	38	34	30	24	20
5516	94	00	- - Printed with flower patterns	40	38	34	30	24	20
			CHAPTER 56 Wadding, felt and non-woven products; special fibers, twine, cords, ropes, cables and articles thereof
5607			Twine, cords, ropes and cables, whether or not plaited or braided, and whether or not impregnated, coated, covered or sheathed with rubber or plastics - Of polyethylene or polypropylene:
5607	49	00	- - Other	30	28	24	20	16	12
5607	50	00	- Of other synthetic fibers	30	28	24	20	16	12
5607	90	00	- Of other fibers	30	28	24	20	16	12
5608			Knotted netting of twine, cord or rope; fishing nets and other kinds of nets made of textile materials - Of man-made textile materials:
5608	11	00	- - Made-up fishing nets	15	15	15	15	15	15
5608	19		- - Other:
5608	19	10	- - - Netting bags	20	20	20	20	20	20
5608	19	90	- - - Others	10	10	10	10	10	10
			CHAPTER 57 Carpets and other textile floor covers
5702			Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up in pieces, including"kelem", "schumacks", "karamanie" and other similar hand-woven rugs - Other, of loop-surface structure, not made up in pieces:
5702	31	00	- - Of wool or fine animal hair - Other, of loop-surface structure, not made up in pieces:	40	38	34	30	24	20
5702	41	00	- - Of wool or fine animal hair	40	38	34	30	24	20
5702	49	00	- - Of other textile materials - Other, not of loop-surface structure, not made up in pieces:	40	38	34	30	24	20
5702	91	00	- - Of wool or fine animal hair	40	38	34	30	24	20
5702	99	00	- - Of other textile materials	40	38	34	30	24	20
5703			Carpets and other textile floor coverings, tufted, whether or not made up in pieces
5703	10	00	- Of wool or fine animal hair	40	38	34	30	24	20
5704			Carpets and other textile floor coverings of felt, not tufted or flocked, whether or not made up in pieces
5704	10	00	- Tiles, with a maximum surface area of 0.3 m²	40	38	34	30	24	20
5705	00	00	Other carpets and other textile floor coverings, whether or not made up in pieces	40	38	34	30	24	20
			CHAPTER 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings, embroidery
5801			Woven pile fabrics and chenille fabrics, other than those of Heading No.5802 or 5806 - Of cotton:
5801	25	00	- - Warp pile fabrics, cut	40	38	34	30	24	20
			CHAPTER 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
5902			Tire cord fabrics of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
5902	10	00	- Of nylon or other polyamides	3	3	3	3	3	3
5902	90	00	- Of other materials + Particularly: Of peco fiber	1 5	1 5	1 5	1 5	1 5	1 5
5906			Rubberized textile fabrics, other than those of Heading No. 5902
5906	10	00	- Fabrics with an adhesive layer of a width not exceeding 20 cm - Other:	10	10	10	10	10	10
5906	91	00	- - Knitted or crocheted	10	10	10	10	10	10
5906	99	00	- - Other	5	5	5	5	5	5
5907	00		Fabrics, otherwise impregnated, coated; painted canvas of a kind used as theatrical scenery, studio backdrop and for similar purposes
5907	00	10	- Painted canvas used as theatrical scenery, studio backdrop or similar purposes	30	28	26	24	22	20
5907	00	90	- Other	10	10	10	10	10	10
5909	00		Textile hosepiping and similar tubing, whether or not lined or armored with metals, with or without accessories of other materials
5909	00	10	- Fire extinguishing hose	0	0	0	0	0	0
5909	00	90	- Other	0	0	0	0	0	0
			CHAPTER 60 Knitted or crocheted fabrics
6002			Other knitted or crocheted fabrics - Other textile fabrics, warp knit(including those made on galloon knitting machines):
6002	42	00	- - Of cotton	40	38	34	30	24	20
6002	43	00	- - Of man-made fibers	40	38	34	30	24	20
6002	92	00	- - Of cotton	40	38	34	30	24	20
6002	93	00	- - Of man-made fibers	40	38	34	30	24	20
6002	99	00	- - Of other textile materials
			CHAPTER 61 Articles of apparel and clothing accessories, knitted or crocheted
6102			Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of Heading No.6104
6102	30	00	- Of man-made fibers	50	46	42	38	34	30
6103			Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted - Suits:
6103	19	00	- - Of other textile materials - Trousers, bib and brace overalls, breeches and shorts:	50	46	42	38	34	30
6103	49	00	- - Of other textile materials	50	46	42	38	34	30
6104			Women’s and girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted - Suits:
6104	12	00	- - Of cotton fiber	50	46	42	38	34	30
6104	13	00	- - Of synthetic fiber - Jackets and blazers:	50	46	42	38	34	30
6104	31	00	- - Of wool or fine animal hairs	50	46	42	38	34	30
6104	39	00	- - Of other textile materials - Dresses:	50	46	42	38	34	30
6104	44	00	- - Of man-made fibers	50	46	42	38	34	30
6104	49	00	- - Of other textile materials - Skirts and divided skirts:	50	46	42	38	34	30
6104	59	00	- - Of other textile materials - Trousers, bib and brace overalls, breeches and shorts:	50	46	42	38	34	30
6104	61	00	- - Of wool or fine animal hairs	50	46	42	38	34	30
6104	69	00	- - Of other textile materials	50	46	42	38	34	30
6110			Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted	50	46	42	38	34	30
6110	90	00	- Of other textile materials	50	46	42	38	34	30
6111			Babies’ garments and clothing accessories, knitted or crocheted	50	46	42	38	34	30
6111	90	00	- Of other textile materials	50	46	42	38	34	30
6115			Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted - Other:	50	46	42	38	34	30
6115	99	00	- - Of other textile materials	50	46	42	38	34	30
6117			Other clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories	50	46	42	38	34	30
6117	10	00	- Shawls, scarves, muffles, mantillas, veils and the like	50	46	42	38	34	30
6117	20	00	- Ties, bow ties and neckties	50	46	42	38	34	30
			CHAPTER 62 Articles of apparel and clothing accessories, not knitted or crocheted
6201			Men’s and boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind cheaters, wind-jackets and similar articles, other than those of Heading No. 6203 - Other:
6201	99	00	- - Of other textile materials	50	46	42	38	34	30
6202			Women’s and girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind cheaters, wind-jackets and similar articles, other than those of Heading No. 6204 - Overcoats, raincoats, car-coats, capes, cloaks and similar articles:
6202	19	00	- - Of other textile materials - Other:	50	46	42	38	34	30
6202	91	00	- - Of wool or fine animal hairs	50	46	42	38	34	30
6202	99	00	- - Of other textile materials	50	46	42	38	34	30
6205			Men’s and boys’ shirts	50	46	42	38	34	30
6205	10	00	- Of wool or fine animal hairs	50	46	42	38	34	30
6205	90	00	- Of other textile materials	50	46	42	38	34	30
6207			Men’s and boys’ singlets and other vests, underpants, briefs, night-shirts, pyjamas, bathrobes, dressing gowns and similar articles - Underpants and briefs:
6207	11	00	- - Of cotton fiber	50	46	42	38	34	30
6207	19	00	- - Of other textile materials - Night-shirts, pyjamas:	50	46	42	38	34	30
6207	22	00	- - Of man-made fibers	50	46	42	38	34	30
6207	29	00	- - Of other textile fibers - Other:	50	46	42	38	34	30
6207	92	00	- - Of man-made fibers	50	46	42	38	34	30
6208			Women’s and girls’ singlets and other vests, slips, petticoats, briefs, panties, night-dresses, pyjamas, negligees, bathrobes, dressing gown and similar articles - Briefs, slips and petticoats:	50	46	42	38	34	30
6208	11	00	- - Of man-made fibers	50	46	42	38	34	30
6208	19	00	- - Of other textile materials - Night-dresses and pyjamas:	50	46	42	38	34	30
6208	22	00	- - Of man-made fibers	50	46	42	38	34	30
6208	29	00	- - Of other textile materials - Other:	50	46	42	38	34	30
6208	92	00	- - Of man-made fibers	50	46	42	38	34	30
6209			Babies’ garments and clothing accessories, knitted or crocheted	50	46	42	38	34	30
6209	10	00	- Of wool or fine animal fairs	50	46	42	38	34	30
6210			Garments, made up of fabrics of Heading No.5602, 5603, 5903, 5906 or 5907	50	46	42	38	34	30
6210	10	00	- Of fabrics of Heading No.5602 or 5603	50	46	42	38	34	30
6210	40	00	- Other men’s and boys’ garments	50	46	42	38	34	30
6210	50	00	- Other women’s and girls’ garments	50	46	42	38	34	30
6211			Track suits, ski suits and swimwear; other garments - Swimwear:	50	46	42	38	34	30
6211	11	00	- - For men or boys	50	46	42	38	34	30
6211	12	00	- - For women or girls	50	46	42	38	34	30
6211	20	00	- Ski suits - Other men’s or boys’ garments:	50	46	42	38	34	30
6211	33		- - Of man-made fibers:
6211	33	10	- - - Space suits, fire-proof suits	5	5	5	5	5	5
6211	33	90	- - - Other	50	46	42	38	34	30
6211	39		- - Of other textile materials:
6211	39	10	- - - Space suits, fire-proof suits	5	5	5	5	5	5
6211	39	90	- - - Other - Other women’s or girls’ garments:	50	46	42	38	34	30
6211	41	00	- - Of wool or fine animal hairs	50	46	42	38	34	30
6211	43	00	- - Of man-made fibers	50	46	42	38	34	30
6211	49	00	- - Of other textile materials	50	46	42	38	34	30
6212			Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted
6212	20	00	- Girdles and panty-girdles	50	46	42	38	34	30
6212	30	00	- Corselettes	50	46	42	38	34	30
6212	90	00	- Other	50	46	42	38	34	30
			CHAPTER 63 Other made up textile articles; sets; worn clothing and worn textile articles; rags
			I. OTHER GARMENT ARTICLES
6302			Bed linen, table linen, toilet linen and kitchen linen
6302	10	00	- Bed linen, knitted or crocheted - Other bed linen:	50	46	42	35	28	20
6302	39	00	- - Of other textile materials - Other table linen:	50	46	42	35	28	20
6302	59	00	- - Of other textile materials	50	46	42	35	28	20
6303			Curtains (including drapes) and interior blinds; curtain or bed valances - Other:	50	46	42	35	28	20
6303	92	00	- - Of synthetic fibers	50	46	42	35	28	20
6303	99	00	- - Of other textile materials	50	46	42	35	28	20
6304			Other textile articles for covering home furniture, other than those of Heading No.9404 - Bedspreads:
6304	19	00	- - Other - Other:	50	46	42	35	28	20
6304	91	00	- - Knitted or crocheted	50	46	42	35	28	20
6304	92	00	- - Of cotton fiber, not knitted or crocheted	50	46	42	35	28	20
6304	93	00	- - Of synthetic fibers, not knitted or crocheted	50	46	42	35	28	20
6304	99	00	- - Of other textile materials, knitted or crocheted
6305			Sacks and bags, for packing goods - Of man-made textile materials:
6305	32	00	- - Sacks or the like for packing flexible intermediate bulk products	50	46	42	35	28	20
6305	33	00	- - Of polyethylene or polypropylene strip or the like	50	46	42	35	28	20

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Laws of Vietnam

PROMULGATING THE LIST OF COMMODITIES AND IMPORT TAX RATES FOR IMPLEMENTATION OF THE SCHEDULED PROCESS OF IMPORT TAX REDUCTION UNDER THE TEXTILE AND GARMENT AGREEMENT SIGNED BETWEEN VIETNAM AND THE EUROPEAN UNION....