| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No. 16/2006/QD-BTC | Hanoi, March 24, 2006 |
DECISION
ON THE IMPORT TAX RATES OF TEXTILES AND GARMENTS OF EU, US AND AUSTRALIAN ORIGIN
THE MINISTER OF FINANCE
Pursuant to Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Agreement between the Government of the Socialist Republic of Vietnam and the European Union on Market Access, signed on December 3, 2004; the Vietnam-US Textile and Garment Trade Agreement for the 2003-2005 period; and the Vietnam-Australia Bilateral Agreement on Economic and Trade Cooperation, signed on June 14, 1990;
On the basis of the Trade Ministry’s opinions in Official Letter No. 56/TM-DM of March 2, 2006, on the implementation of commitments on the Vietnam-US Textile and Garment Trade Agreement, and at the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- The import tax rates announced for 2005 in the Finance Minister’s Decision No. 192/2003/QD-BTC of November 25, 2003, and Decision No. 13/2005/QD-BTC of March 8, 2005, shall continue applying to textile and garment lots having customs declarations registered with customs offices as from January 1, 2006, to December 31, 2006, and certificates of origin of the European Union (EU) countries, the Unites States of America or Australia.
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