Quyết định số 86/2002/QD-BTC The Decision of the Minister of Finance on the issuance of the list of commodities & import tax rates for the implementation of import tax cut road map in accordance with the Garment and Textile agreement which was signed between the Government of Vietnam and European Union for the 2002-2005 period (<font color="red">Content Attached</font>)

DECISION No. 86/2002/QD-BTC OF JULY 1, 2002 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 2002-2005 PERIOD THE MINISTER OF FINANCE Pursuant to the December 26, 1991 Law on Export Tax and Import Tax and the July 5, 1993 Law and May 20, 1998 Law No.04/1998/QH10 Amending and Supplementing the Law on Export Tax and Import Tax; Pursuant to the tax rate bracket specified in the Import Tariff according to the List of taxable commodity groups, promulgated together with Resolution No.63/NQ-UBTVQH10 of October 10, 1998 of the Xth National Assembly Standing Committee; Pursuant to the Agreement on Trading in Textiles and Garments between the Socialist Republic of Vietnam and the European Union initialed on December 15, 1992 and exchange letters on supplementary signing of this Agreement; Pursuant to the Government’s Decree No.15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies; Pursuant to the Government’s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance; Based on the directions of Deputy Prime Minister Nguyen Manh Cam in Official Dispatch No.3048/VPCP-QHQT of June 5, 2002 of the Government Office on the promulgation of the List of commodities and the import tax reduction schedule under the Textile and Garment Agreement with the EU for the 2002-2005 period; At the proposal of the General Director of Tax; DECIDES: Article 1.- To promulgate together with this Decision the List of commodities and their import tax rates for implementation in the 2002-2005 of the Agreement on Trading in Textiles and Garments between the Socialist Republic of Vietnam and the European Union (EU) initialed on December 15, 1992 and the exchange letters on 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 EU countries.