THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 26/2007/QD-BTC
Hanoi, April 16, 2007
 
DECISION
PROMULGATING VIETNAM’S PARTICULARLY PREFERENTIAL IMPORT TABLE OF RATES FOR THE IMPLEMENTATION OF THE ASEAN-CHINA FREE TRADE AREA
THE MINISTER OF FINANCE
Pursuant to Law No. 45/2005/QH11 of June 14, 2005, on Import Duty and Export Duty;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, competent, obligations and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Duty and Export Duty;
Pursuant to the Framework Agreement on ASEAN-China Comprehensive Economic Cooperation which was ratified by the State President of the Socialist Republic of Vietnam in Decision No. 890/2003/QD-CTN of November 26, 2003;
Pursuant to the Agreement on Trade in Goods under the Framework Agreement on Comprehensive Economic Cooperation between the Association of Southeast Asian Nations and the People’s Republic of China (referred to in this Decision as the ASEAN-China Agreement on Trade in Goods), signed on November 29, 2004, in Laos, and the Memorandum of Understanding on a number of issues in the ASEAN-China Agreement on Trade in Goods, which was signed on July 18, 2005, in China, and ratified by the Prime Minister in Decision No. 257/2005/QD-TTg of October 19, 2006,
At the proposal of the director of the International Cooperation Department,
DECIDES:
Article 1.- To promulgate together with this Decision Vietnam’s Particularly Preferential Import Table of rates for the implementation of the ASEAN-China Free Trade Area.
Article 2.- To be eligible for Vietnam’s particularly preferential import duty rates for the implementation of the ASEAN-China Free Trade Area (ACFTA duty rates), imported goods must fully meet the following conditions:
a/ Being on the Particularly Preferential Import Table of rates, issued together with this Decision.
b/ Being imported into Vietnam from the following countries:
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