Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to Article 11 of the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;

Pursuant to the Agreement on Trade in Goods of the Framework Agreement on Comprehensive Economic Cooperation between the Association of Southeast Asian Nations and the People's Republic of China (hereinafter referred to as the ASEAN-China Agreement on Trade in Goods), signed on November 29, 2004, in Laos, and the Memorandum of Understanding between Vietnam and China on a number of issues of the ASEAN-China Agreement on Trade in Goods, signed on July 18, 2005, in China, which was ratified by the Prime Minister in Decision No. 257//2005/QD-TTg of October 19, 2005;

Pursuant to the Prime Minister's instructions in the Government Office's Document No. 216/VPCP-QHQT of March 17, 2006,

After consulting concerned ministries and branches and at the proposal of the director of the International Cooperation Department,

Article 1.- To promulgate together with this Decision Vietnam's 2006 list of goods items and their particularly preferential import tax rates for implementation of the ASEAN-China Agreement on Trade in Goods (Vietnam's ACFTA tax rates) (this list is not printed herein).

Article 2.- This Decision takes effect 15 days after its publication in "CONG BAO" and shall be applied to customs clearance forms for imported goods registered with customs offices as from January 1, 2006.