MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 84/2003/TT-BTC
Hanoi, 28 August 2003
 CIRCULAR
PROVIDING GUIDELINES FOR APPLICATION OF RATES OF VALUE ADDED TAX PURSUANT TO THE LIST OF IMPORTS
Pursuant to the Law on Value Added Tax 02-1997-QH9 dated 10 May 1997; Decree 79-2000-ND-CP dated 29 December 2000 and Decree 76-2002-ND-CP dated 13 September 2002 of the Government; Circular 122-2000-TT-BTC dated 29 December 2000 and Circular 82-2002-TT-BTC dated 18 September 2002 of the Ministry of Finance providing guidelines for implementation of Decree 79-2000-ND-CP dated 29 December 2000 and Decree 76-2002-ND-CP dated 13 September 2002 of the Government providing detailed regulations on the implementation of the Law on Value Added Tax;
Pursuant to the Preferential Import Duty Tariff issued with Decision 110-2003-QD-BTC of the Minister of Finance dated 25 July 2003; 
To create favourable conditions for the declaration, calculation and payment of value added tax, the Ministry of Finance systematizes and issues with this Circular a list of goods and their rates of value added tax pursuant to the list of goods of the preferential import duty tariff and provides the following guidelines for the implementation thereof:
1. As the list of goods and their rates of value added tax (hereinafter referred to as the List) is prepared pursuant to the list of goods of the preferential import duty tariff issued with Decision 110-2003-QD-BTC of the Minister of Finance dated 25 July 2003, in principle the classification of goods in this List shall be implemented in the same method as classification of goods in the list of goods of the preferential import duty tariff issued with Decision 110-2003-QD-BTC of the Minister of Finance dated 25 July 2003.
2. Unlike the preferential import duty tariff current in force, all names of goods are not be listed in the List, names and VAT rates are listed under respective chapters or (4-digit) headings or (6 or 8-digit)