Quyết định 81/2005/QĐ-BTC

Article 1.- The import tax rate of 12% (twelve percent) shall apply to goods items under Headings 6301 thru 6307 in the Finance Minister's Decision No. 19/2004/QD-BTC of February 16, 2004, promulgating the list of import goods and their tax rates for implementation of the import tax reduction schedule under the Vietnam-US Agreement on Textile and Garment Trading for the 2003-2005 period.

Article 2.- The provisions of Article 1 shall apply to textiles and garments that have certificates of origin of the European Union (EU) or certificates of origin of Australia.

Article 3.- For goods items enjoying the import tax rate specified in Article 1 above, if such rate is higher than the preferential (MFN) import tax rate specified in the current Preferential Import Tariffs, the MFN rate shall apply.

Article 4.- This Decision takes effect and applies to import goods declarations registered with customs offices 15 days after its publication in "CONG BAO." Ministers, heads of ministerial-level agencies, heads of Government-attached agencies, and presidents of provincial/municipal People's Committees shall join in directing the implementation of this Decision.