THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom Happiness
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No. 16/2004/TT-BTC
Hanoi, March 10th, 2004
CIRCULAR
GUIDING THE IMPLEMENTATION OF THE GOVERNMENTS DECREE No. 99/2004/ND-CP OF FEBRUARY 25, 2004 WHICH PROMULGATES VIETNAMS LIST OF GOODS AND THEIR IMPORT TAX RATES FOR IMPLEMENTATION OF THE EARLY HARVEST PROGRAM UNDER THE FRAMEWORK AGREEMENT ON ASEAN-CHINA COMPREHEN-SIVE ECONOMIC COOPERATION
In furtherance of Article 6 of the Early Harvest Program (hereinafter abbreviated to EHP) of the Framework Agreement on ASEAN-China comprehensive economic cooperation (hereinafter called the Framework Agreement for short), signed in Phnom Penh, Cambodia on November 4, 2002;
In furtherance of the Governments Decree No. 99/2004/ND-CP of February 25, 2004 promulgating Vietnams 2004-2008 list of goods and their import tax rates for implementation of the Framework Agreements EHP,
The Ministry of Finance hereby guides the implementation thereof as follows:
I. SCOPE OF APPLICATION
1. Goods imported from ASEAN countries and China, which
(i) Being on Vietnams list of goods and their import tax rates participating in the EHP, promulgated together with the Governments Decree No. 99/2004/ND-CP of February 25, 2004;
(ii) Being imported into Vietnam from ASEAN member countries or China, which sign the Framework Agreement and participate in the EHP, including the following
- Brunei Darussalam (hereinafter called Brunei);
- The Kingdom of Cambodia (hereinafter called Cambodia);
- The Republic of Indonesia (hereinafter called Indonesia);
- The Peoples Democratic Republic of Laos (hereinafter called Laos);
- Malaysia;
- The Federation of Myanmar (hereinafter called Myanmar);
- The Republic of Singapore (hereinafter called Singapore);
- The Kingdom of Thailand (hereinafter called Thailand);
- The Peoples Republic of China (hereinafter called China).