Decree No. 28/2001/ND-CP dated June 6, 2001 promulgating Vietnam’s 2001 list of commodities and their tax rates for implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries

DECREE

PROMULGATING VIETNAM’S 2001 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 September 30, 1992;

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 No. 04/1998/QH10 Amending and Supplementing a Number of Articles of the Export Tax and Import Tax Law;

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 Tariff (CEPT) of the ASEAN countries;

At the proposal of the Minister of Finance,

DECREES:

Article 1.-To promulgate together with this Decree Vietnam’s 2001 List of commodities and their tax rates for the implementation of the Agreement on Common Effective Preferential Tariff (CEPT) of the ASEAN countries.

Article 2.-The Ministry of Finance shall detail the implementation of this Decree.

Article 3.-This Decree takes effect as from January 1, 2001. The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the People’s Committees of the provinces and centrally-run cities shall have to implement this Decree.