DECREE No. 13/2005/ND-CP OF FEBRUARY 3, 2005 AMENDING AND SUPPLEMENTING VIETNAM’S LIST OF COMMODITIES AND THEIR IMPORT TAX RATES FOR IMPLEMENTATION OF THE AGREEMENT ON COMMON EFFECTIVE PREFERENTIAL TARIFFS (CEPT) OF THE ASEAN COUNTRIES FOR THE 2005-2013 PERIOD

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the December 26, 1991 Law on Export Tax and Import Tax, 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 the Law on Export Tax and Import Tax;

Pursuant to the National Assembly Standing Committee’s Resolution No. 292/NQ-UBTVQH9 of November 8, 1995 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 Finance Minister,

DECREES:

Article 1.- To promulgate together with this Decree the List of amendments and supplements to Vietnam’s List of commodities and import tax rates promulgated together with the Government’s Decree No. 78/2003/ND-CP of July 1, 2003; Decree No. 151/2004/ND-CP of August 5, 2004 and Decree No. 213/2004/ND-CP of December 24, 2004 for the implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries.

Article 2.- This Decree takes effect 15 days after its publication in the Official Gazette and shall apply to import goods declarations which have been registered with the customs offices since January 1, 2005.

Article 3.- The Finance Ministry shall have to guide the implementation of this Decree.

Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the Government-attached agencies and the presidents of the People’s Committees of the provinces or centrally-run cities shall have to implement this Decree.