| THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ------------ |
| No: 47/2002/TT-BTC | Hanoi, May 28, 2002 |
CIRCULAR
GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE No. 21/2002/ND-CP OF FEBRUARY 28, 2002 PROMULGATING VIETNAM’S 2002 LIST OF COMMODITIES AND THEIR TAX RATES FOR THE IMPLEMENTATION OF ASEAN COUNTRIES� AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) AND DECREE No. 53/2002/ND-CP OF MAY 13, 2002 ON AMENDMENTS AND SUPPLEMENTS THERETO
In furtherance of the Protocol on the Socialist Republic of Vietnam’s participation in the Agreement on Common Effective Preferential Tariffs (CEPT) for materializing ASEAN Free Trade Area (AFTA) (hereinafter referred to as the CEPT/AFTA Agreement), concluded on December 15, 1995 in Bangkok;
In furtherance of the Government’s Decree No. 21/2002/ND-CP of February 28, 2002 promulgating Vietnam’s 2002 List of commodities and their tax rates for the implementation of the CEPT/AFTA Agreement and Decree No. 53/2002/ND-CP of May 13, 2002 amending and supplementing Decree No. 21/2002/ND-CP;
The Ministry of Finance hereby guides the implementation thereof as follows:
I. SCOPE OF APPLICATION
Import goods eligible for the CEPT preferential tax rates as defined in Article 1 of the Government’s Decree No. 21/2002/ND-CP of February 28, 2002 must meet the following conditions:
1. Being included in Vietnam’s 2002 List of commodities and their tax rates for the implementation of the CEPT/AFTA Agreement, issued together with the Government’s Decree No. 21/2002/ND-CP of February 28, 2002, and Decree No. 53/2002/ND-CP of May 13, 2002.
