THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 21/2002/ND-CP
Hanoi, February 28, 2002
 
DECREE
PROMULGATING VIETNAM�S 2002 LIST OF COMMODITIES AND THEIR TAX RATES FOR IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES
THE GOVERNMENT
Pursuant to the Law on Organization of the Government of December 25, 2001;
Pursuant to the Law on Export Tax and Import Tax of December 26, 1991; the July 5, 1993 Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax, and the May 20, 1998 Law Amending and Supplementing a Number of Articles of Export Tax and Import Tax Law No. 04/1998/QH10;
Pursuant to Resolution No. 292/NQ-UBTVQH9 of November 8, 1995 of the National Assembly Standing Committee on Vietnam’s import tax reduction program for implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries;
At the proposal of the Minister of Finance,
 
DECREES:
 
Article 1.-To promulgate together with this Decree Vietnam’s 2002 List of commodities and their tax rates for the implementation of the Agreement on Common Effective Preferential Tariffs of the ASEAN countries.
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