The Government issued on April 8 this Decree to promulgate Vietnam’s list of commodities and their import tax rates for implementation of the Agreement between Vietnam and Thailand concerning Vietnam’s postponement of implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries for motorbike spare parts and accessories and light trucks in complete units of a maximum gross tonnage of 5 tons.
The Government issued on April 8 this Decree to promulgate Vietnam’s list of commodities and their import tax rates for implementation of the Agreement between Vietnam and Thailand concerning Vietnam’s postponement of implementation of the Agreement on Common Effective Preferential Tariffs (CEPT) of the ASEAN countries for motorbike spare parts and accessories and light trucks in complete units of a maximum gross tonnage of 5 tons.
The above-said list shall apply only to imports from Thailand which are eligible for application of CEPT tax rates.
Imports from other ASEAN member countries, which are on this list, shall continue to be subject to the tax rates promulgated together with 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. 13/2005/ND-CP of February 3, 2005.
This Decree shall apply from April 1, 2005 to December 31, 2007 under the written agreement between Vietnam and Thailand.
(Source: Vietnam Law)
