THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 53/2002/ND-CP
Hanoi, May 13, 2002
 DECREE
AMENDING AND SUPPLEMENTING CODE NUMBERS, NAMES AND TAX RATES OF A NUMBER OF COMMODITY ITEMS ON VIETNAM�S 2002 LIST OF COMMODITIES AND TAX RATES IN IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES, PROMULGATED TOGETHER WITH THE GOVERNMENT�S DECREE No. 21/2002/ND-CP OF FEBRUARY 28, 2002
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 Law Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax of July 5, 1993 and Law No.04/1998/QH10 Amending and Supplementing a Number of Articles of the Law on Export Tax and Import Tax of May 20, 1998;
Pursuant to Resolution No.292/NQ-UBTVQH9 of November 8, 1995 of the Standing Committee of the National Assembly on Vietnam’s Program on Import Tax Reduction in Implementation of the ASEAN’s CEPT;
At the proposal of the Minister of Finance,
DECREES:
Article 1.- To promulgate together with this Decree the List of amendments and supplements to the code numbers, names and tax rates of a number of commodity items on Vietnam’s 2002 List of commodity items and tax rates thereof in implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries, promulgated together with the Government’s Decree No.21/2002/ND-CP of February 28, 2002.
Article 2.- This Decree takes effect as from January 1, 2002. The previous stipulations which are contrary to this Decree are all hereby annulled. The Ministry of Finance shall guide in detail the implementation of this Decree.
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