| THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
| No. 64/2003/TT-BTC | Hanoi, July 1, 2003 |
CIRCULAR
GUIDING THE IMPLEMENTATION OF THE GOVERNMENTS DECREE No. 78/2003/ND-CP OF JULY 1, 2003 WHICH PROMULGATES VIETNAMS LIST OF COMMODITIES AND THEIR TAX RATES FOR THE IMPLEMEN-TATION OF ASEAN COUNTRIES AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFF (CEPT) FOR THE 2003-2006 PERIOD
In furtherance of the Protocol on the Socialist Republic of Vietnams joining in the Agreement on Common Effective Preferential Tariff (CEPT) program for materializing the ASEAN Free Trade Area (AFTA) (hereinafter called the CEPT/AFTA Agreement), concluded on December 15, 1995 in Bangkok;
In furtherance of the Governments Decree No. 78/2003/ND-CP of July 1, 2003 promulgating Vietnams list of commodities and their tax rates for the implementation of the CEPT/AFTA Agreement for the 2003-2006
The Ministry of Finance hereby guides the implementation thereof as follows:
I. SCOPE OF APPLICATION:
Import goods eligible for the CEPT preferential import tax rates as defined in Article 1 of the Governments Decree No. 78/2003/ND-CP of July 1, 2003 must satisfy the following conditions:
1. Being on Vietnams list of commodities and their tax rates for the implementation of the CEPT/AFTA Agreement for the 2003-2006 period, promulgated together with the Governments Decree No. 78/2003/ND-CP of July 1, 2003, and at the same time being on the list of commodities and their tax rates for the implementation of the CEPT/AFTA Agreement for each corresponding year of the ASEAN member countries, from which import goods originate.
