THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 55/2005/QD-BTC
Hanoi, August 04, 2005
 
DECISION
STIPULATING THE IMPORT TAX RATES FOR TEXTILES AND GARMENTS ORIGINATED FROM AUSTRALIA
THE MINISTER OF FINANCE
Pursuant to the Law on Import Tax and Export Tax and Laws on amending and supplementing the Law on Import Tax and Export Tax;
Pursuant to the Government’s Decree No.77/2003/ND-CP dated July 1, 2003 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Bilateral Agreement on Economic and Trade Cooperation of Vietnam and Australia signed on June 14, 1990;
At the proposal of the Director of the Tax Policy Department,
 
DECIDES:
Article 1. The textile and garment lots, which have the certificates of origin of Australia shall apply the import tax rates for the year 2005 stated in Decision No. 192/2003/QD-BTC dated November 25, 2003 of the Minister of Finance on the issuance of the List of goods and their import tax rates for the implementation of the import tax reduction scheme according to the Trade Agreement on textiles and garments signed by Vietnam and the EU for the 2003-2005 period; Decision No. 13/2005/QD-BTC dated March 08, 2005 of the Minister of Finance on the implementation of commitments in the Agreement between Vietnam and the EU on the market approach; the Trade Agreement on textiles and garments signed between Vietnam and the U.S for the year 2005.
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