Decision No. 192/2003/QD-BTC of November 25, 2003 promulgating the list of commodities and their import tax rates for implementation of the import tax reduction schedule under the textile and garment agreement concluded between Vietnam and the European Union (EU) for the 2003-2005 period

DECISION No. 192/2003/QD-BTC OF NOVEMBER 25, 2003 PROMULGATING THE LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR IMPLEMENTATION OF THE IMPORT TAX REDUCTION SCHEDULE UNDER THE TEXTILE AND GARMENT AGREEMENT CONCLUDED BETWEEN VIETNAM AND THE EUROPEAN UNION (EU) FOR THE 2003-2005 PERIOD THE MINISTER OF FINANCE Pursuant to the December 26, 1991 Law on Import Tax and Export Tax and the July 5, 1993 Law and May 20, 1998 Law No. 04/1998/QH10 Amending and Supplementing the Law on Import Tax and Export Tax; Pursuant to the Agreement on Trading in Textiles and Garments between the Socialist Republic of Vietnam and the European Union, concluded on December 15, 1992, and the exchanged letters on supplementary signing of this Agreement; Pursuant to the Agreement initialed on February 15, 2003 amending the Agreement on Trading in Textiles and Garments; Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the 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 apparatus of the Ministry of Finance; Pursuant to the Prime Minister’s directing opinions in the Government’s Official Dispatch No. 288/CP-QHQT of March 17, 2003 and the Government Office’s Official Dispatch No. 720/VPCP-QHQT of November 15, 2003 on the implementation of the Agreement Amending the Agreement on Trading in Textiles and Garments with the EU; At the proposals of the directors of the Department for Tax Policies and the Department for International Relations, DECIDES: Article 1.- To promulgate together with this Decision the list of textiles and garments and their import tax rates for implementation in the 2003-2005 period of the Agreement on Trading in Textiles and Garments between the Socialist Republic of Vietnam and the European Union (EU) concluded on December 15, 1992 and the exchanged letters on the supplementary signing of this Agreement. Article 2.- The list of commodities and the import tax rate of each commodity item specified in Article 1 of this Decision shall apply only when such item has the certificate of origin from the European Union (EU) countries.