 
 RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/VNM/33 
13 October 2004 
 (04-4285) 
Working Party on the 
Accession of Viet Nam Original:   English 
 
 
 
ACCESSION OF VIET NAM 
 
Additional Questions and Replies  
 
 
 The following submission, dated 5 October 2004, is being circulated at the request of the Delegation of the Socialist Republic of Viet Nam.   
_______________ 
  WT/ACC/VNM/33 
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 TABLE OF CONTENTS 
 
 
II. ECONOMIC POLICIES..........................................................................................................1  
- Monetary and Fiscal Policies ................................................................................................... 1 
- Foreign Exchange and Payments ............................................................................................1  
- Investment Regime.............................................................................................................. ......2  
- State Ownership and Privatization .........................................................................................5  
- Pricing Policies ............................................................................................................... ...........6  
- Competition Policy............................................................................................................. .......8  
III. FRAMEWORK FOR MAKING AN D ENFORCING POLICIES ......................................9  
IV. POLICIES AFFECTING TRADE IN GOODS ...................................................................11  
- Trading Rights (the right to import and export) .................................................................11  
A. IMPORT REGULATION......................................................................................................11  
- Characteristics of national tariff ...........................................................................................13  
- Other duties and charges....................................................................................................... .16 
- Tariff rate quotas, tariff exemptions.....................................................................................17  
- Fees and charges for services rendered.................................................................................19  
- Application of internal taxes on imports...............................................................................20  
- Quantitative import restrictions, includi ng prohibitions, quotas and licensing 
systems ........................................................................................................................ .............24  
- Customs valuation.............................................................................................................. .....31  
- Rules of Origin ................................................................................................................ ........35  
- Preshipment Inspection......................................................................................................... .36 
- Anti-dumping, countervailing duties, safeguard regimes ...................................................37  
B. EXPORT REGULATIONS ...................................................................................................38  
- Customs tariffs, fees and charges for serv ices rendered, application of internal 
taxes to exports............................................................................................................... .........38  
- Export rest rictions ............................................................................................................ ......39  
- Export Subsidies ............................................................................................................... ......41  
C. INTERNAL POLICIES A FFECTING FOREIGN TRADE IN GOODS .........................42  
- Industrial policy, including subsidies....................................................................................42  
- Technical barriers to trade .................................................................................................... 43 
- Sanitary and Phytosanitary Measures ..................................................................................45  
- Trade-related investment measures ......................................................................................50  
- State trading entities......................................................................................................... ......51  
- Free zones, special economic areas........................................................................................54  WT/ACC/VNM/33 
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 Government procurement......................................................................................................55  
- Trade in ci vil aircraft........................................................................................................ ......56  
- Transit........................................................................................................................ ..............56  
- Agricultural policies.......................................................................................................... ......56  
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME.......................................59  
VI. POLICIES AFFECTING TRADE IN SERVICES..............................................................71  
- Trade Agreements............................................................................................................... ....72  
ANNEX 1 ........................................................................................................................ ......................73  
ANNEX 2 ........................................................................................................................ ......................77  
ANNEX 3 ........................................................................................................................ ....................109  
ANNEX 4 ........................................................................................................................ ....................113  
ANNEX 5 ........................................................................................................................ ....................115   WT/ACC/VNM/33 
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 II. ECONOMIC POLICIES 
- Monetary and Fiscal Policies Question 1 At paragraph 13 of WT/ACC/SPEC/VNM/4/Rev.1, it  is stated that the personal income tax 
distinguishes between Vietnamese and foreign residents.  Viet Nam however indicates that the 
tax system is under review with a view to removing defects in the current system. 
Could Viet Nam please indicate details of the chan ges to the tax system that it is considering? 
Answer:
 
The Ordinance No. 14/2004 of 24 March 2004 on the amendment of and addition to some articles of 
the Ordinance on Income Tax on High-income Earn ers of the Standing Committee of the National 
Assembly still applies different tax rates betwee n Vietnamese and foreigners.  However, this 
difference has been gradually narrowed.  The mont hly income taxable threshold for Vietnamese has 
been raised to VND 5,000,000 (the previous th reshold was VND 2,000,000) and the threshold for 
foreigners was unchanged, at VND 8, 000,000.  The partially progr essive tax brackets still maintain 
the differences between Vietnamese and foreigners in which foreigners are given more favourable 
income tax treatment. These regulations originated  from the current socio-economic situation of 
Viet Nam in which the income and consumption of  most Vietnamese are still at low level.  In 
addition, Viet Nam's infrastructures for personal income tax collection and management are still 
underdeveloped.  
Regarding the expected supplement of regulations  on the personal income tax: in the long term, 
Viet Nam shall promulgate the Law on Personal In come Tax to replace the Ordinance on Income Tax 
on the High-income Earners towards applying the same tax system, significantly broadening of the 
scope of application, and clearer definition of resi dents and non-residents etc.  The objective is to be 
consistent with the international customs while ta king into account the income level of the population 
and the socio-economic situation of Viet Nam.  At present, these issues are under the initial stage of 
study. 
- Foreign Exchange and Payments Question 2 Please provide response in the text to the question posed in Paragraph 18:  What current account restrictions remain.  Wh en will Viet Nam remove them.  What is 
Viet Nam's status under Article VIII of the Fund Charter? 
Answer:
 
In fact, Viet Nam has removed all the restrictions on current accounts and fully complied with 
regulations specified in Article VIII of the IMF's Charter.  On the legal side, the Decree providing 
amendment of Decree No 63/1998/ND-CP dated 17 August 1998 on foreign exchange control is 
expected to be promulgated by the end of 2004. WT/ACC/VNM/33 
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 - Investment Regime 
Question 3 In the reply to Question 8 of WT/ACC/VNM/32, Viet Nam has provided some information on 
consideration of investment procedures and requi rements.  We welcome the elimination of the 
restrictions in terms of labour recruitment and capital contribution in the form of technology 
transfer.  However, we would appreciate furt her details on Decree No. 27/2003/ND-CP and its 
new provisions. 
Answer:
 
The Government has promulgated the Decree No. 27/2003/ND-CP on the amendment of and addition 
to a number of Articles of the Decree No. 24/2000/ ND-CP, which:  (i) expands the scope of activities 
where foreign investment is encouraged; (ii) narro ws the scope of conditiona l investment projects; 
(iii) eliminates the restrictions in terms of labour  recruitment and capital contribution in form of 
technology transfer; (iv) expands the registrati on regime for obtaining investment licence; and 
(v) eliminates the equity limitation (i.e. 20 per cent) for investment by the foreign parties to the joint 
venture in the form of technology transfer. 
Question 4 Paragraph 25.  The new Law on Enterprises is dividing business sectors in six different 
categories. One of them is called "prohibited sectors". It would be useful to learn from the Vietnamese authorities which are these prohibited  sectors and the reasons for the prohibition. 
Also, is the prohibition applied to bo th domestic and foreign investors ? 
Answer:
 
The Law on Enterprise and the Law on Foreign Direct  Investment in Viet Nam both specify a number 
of prohibited sectors that apply to domestic and fore ign investors.  However, the two above laws have 
the same regulation over the matter concerned beca use they both aim at prohibiting investment and 
business in the sectors with prejudice to national secu rity, public order, social moral, human health, 
tradition, environment etc.  
Question 5 In paragraphs 28-29 of WT/ACC/SPEC/VNM/4/Rev.1, it is indicated that foreign investment in 
some sectors is only allowed in the form of joint venture or business cooperation contract.  
Viet Nam also states that the government ha d abolished most regulations discriminating 
between domestic and foreign investment, and there were generally no differences between the 
two categories of investment. 
- We would like to see Viet Nam adopt co mmitments to end discrimination between 
foreign and domestic investment. 
- Could Viet Nam please provide a timeta ble for the elimination of all remaining 
discrimination between foreign and domestic investment? 
Answer:
 
Viet Nam is gradually eliminating the differen ces between the law on domestic investment and the 
law on foreign direct investment in Viet Nam towa rds the building of a stable and fair environment 
for the enterprises of all economic sectors.  The uni fied Law on Investment and the Law on Enterprise  WT/ACC/VNM/33 
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 applied to both domestic and foreign investors ar e being drafted for this purpose and shall be 
submitted to the National Asse mbly for approval in 2006. 
Question 6 
The paragraph 29 suggests that the Vietnam ese Government abolished most regulations 
discriminating between foreign and domestic in vestment.  We would be interested to know 
which are the remaining discriminating regulatio ns and their economic significance. Also, are 
there plans to phase the remaining ones out completely and over what time frame ? 
Answer:  
The Vietnamese laws maintained a number of differences on market access, establishment 
procedures, management organization and business of  domestic and foreign invested enterprises, and 
on fees and charges of some goods and services etc.  Up to now, Viet Nam has abolished the 
differences in fees and charges of goods and services, except electricity for which the dual pricing 
mechanism will be eliminated by 31 December 2005.   The differences on establishment procedures, 
management organization between domestic and foreign invested enterprises are being studied for 
gradual reduction and elimination in the process of developing the Law on Investment and the Law on 
Enterprises which shall be applied universally to enterprises of all economic sectors.  The issues 
relating to market access shall be addressed in the bilateral negotiation on services.  
Question 7 
In paragraphs 30 and 32 of WT/ACC/SPEC/VNM/4/Rev.1, it is indicated that foreign 
enterprises are encouraged to manufacture goods fo r export, and that tax incentives could be 
granted to enterprises depending on their export ratio or area of investment.  We appreciate 
Viet Nam's undertaking to remove the export ratio requirement upon accession.  What steps 
will be taken prior to accession towards the elimination of this requirement? 
Answer:  
Viet Nam shall abolish the export ratio requirement (i.e. requirement for issu ing investment licences) 
upon accession.  In order to achieve this, Viet Nam sh all maintain the status quo and shall not include 
new industrial products into the list of products  which are subject to the requirement.  Upon 
accession, Viet Nam shall eliminate the list of 14 i ndustrial products which are subject to 80 per cent 
export ratio requirement promulgated with Decisi on No. 718/2001/QD-BKH dated 7 December 2001.  
For subsidies contingent on export performance, incl uding tax incentives, Viet Nam shall comply with 
its commitments relating to the Agreement on Subsides and Countervailing Measures upon accession. 
Question 8 
Paragraphs 30-32.  We appreciate the statement that subsidies based on export performance 
will be eliminated.  We would like more informatio n on the way this will be accomplished, e.g., 
will the government introduce legislation in th e near term?  Can this be eliminated by 
administrative decree? 
Answer:  
Viet Nam would like to re-confirm its commitment to eliminate subsidies contingent upon export 
performance in the form of direct payments (including measures notified in Program VIII of 
document WT/ACC/VNM/13/Add.2) within five years from the date of accession to the WTO.  WT/ACC/VNM/33 
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 Taking into accounts the comments of the Members of  the Working Party, Viet Nam shall eliminate 
those subsidies within three years from the date of accession.  
According to the notification on subsidies of Viet Nam (document WT/ACC/VNM/13/Add.2), these 
subsidies are implemented in the form of decisions  at Government-level for a certain period of time 
(usually 1 year). Therefore, this program may be abolished by the administrative decision of the 
government authorities. 
Question 9 
We refer to the specific problems in the mining sector mentioned in paragraph 33 of 
WT/ACC/SPEC/VNM/4/Rev.1. 
We note the movement of responsibilities to provincial authorities (paragraph 38), but would 
appreciate advice as to whether the revised Mini ng Law will provide for investment licenses to 
be granted at the exploration stage, in accordan ce with international practice.  When is the 
revised Law expected to be enacted? 
Answer:
 
The laws of Viet Nam governing this issue are in conformity with the international practices. In 
particular, under Article 52.4 of the Decree  No. 76/2000/ND-CP dated 15 December 2000 providing 
details for implementing the revised Mining Law , investment licences  in mining cover the 
exploration, exploitation and processing activities.  
Question 10 
Paragraph 33.  It is not clear why the Vietnamese authorities would have an interest in 
requiring from foreign investors a public tender for the construction of factories if these 
investments are made on a purely private basis with no government involvement.  We would 
therefore appreciate any comments Viet Nam co uld provide on the reasons behind such a 
requirement.  Also, are domestic investors also submitted to the same rule?  If not, are the 
authorities considering to phase out what would be a case of discrimination? 
Answer:  
Viet Nam's laws do not include discriminatory re quirements on tendering.  Under the current laws, 
only joint ventures, business cooperation contracts (BCC) and other projects with more than 30 per cent shares from the State-owned organisati ons are subject to Regulations on Tendering. 
Projects using private capital of domestic and fore ign investors are not required to implement the 
Regulation on Tendering. 
Question 11 
According to paragraph 35 of WT/ACC/SPEC/ VNM/4/Rev.1 and the Vietnamese answer to 
Question 9 set out WT/ACC/VNM/32, the duration of land lease normally does not exceed 50 
years and in cases stipulated by the Standing  Committee of the National Assembly, the 
Government of Viet Nam could grant leases with maximum 70 year duration. In particular, the 
answer to the Question 9 is that "The regulation s on the duration of land lease applicable to 
foreign invested enterprises are not less favourable than those that are applicable to domestic 
enterprises. In addition, these regulations do no t unnecessarily restrict the operation of foreign 
invested enterprises since the duration of land lea se can be adjusted flexibly in accordance with  WT/ACC/VNM/33 
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 the business requirement of enterprises. Theref ore, at present Viet Nam does not intend to 
revise the above-mentioned regulations".  
- We would like to clarify the meaning of "flexibility" referred to in the answer.  Does it 
mean that the Government could show its flexibility in granting the duration of leases 
up-to 70 year?   
- We would also like to know the concrete criteria for the Standing Committee of the 
National Assembly as well as the Government  to decide the extension of the duration of 
leases up to 70 year. In any event, with regard to the current framework under which 
the duration of land lease normally does not exceed 50 years but in cases stipulated by 
the Standing Committee of the National Assem bly, the Government of Viet Nam could 
grant leases with maximum 70 year duration, we  would like to invite the Government of 
Viet Nam to continue to consider further ex tending the duration of land leases and also 
to consider enabling the enterprises to renew the leases, in light of ensuring stable 
management of invested enterprises. 
Answer:  
Under the Article 67.3 of the Law on Land (amended) , land leasing duration of the foreign invested 
enterprises correspond to the operatin g duration of the project, but should not exceed 50 years. 
Projects having large amount of invested capital, long capital return period or operating in socio-economic difficult or specially diffi cult areas could be granted leasing duration of up to 70 years.  The 
leasing duration would be extended upon the term ination of the initial duration.  The above 
regulations of the Law on Land are applied on a non-discriminatory basis between domestic and 
foreign invested enterprises.  Th e extended duration also presents th e "flexibility" on land leasing 
duration as mentioned in Paragraph 35 of the EDR. 
- State Ownership and Privatization 
Question 12 
We appreciate the information provided. Clearly, the process is producing economic gains.  At a 
later point, we will have additional questions, with the goal of sharpening the discussion of what "equitization" means in terms of operational independence from government policy, and a clearer characterization of the relative economi c importance of the state owned and private 
sectors in Viet Nam.  
Answer:
 
Viet Nam is willing to discuss with the interested Working Party Members concerning this issue at the 
next Working Party Meeting or at another convenient opportunity. 
Question 13 
In paragraph 43 of WT/ACC/SPEC/VNM/4/Rev.1, it  is stated that enterprises that would 
remain state-owned include:  those undertaking exploitation and protection of irrigation works; 
production of original plants and animals;  publication and distribution of newsreels, 
documentary films, and films for children; cine matographic services in the highlands, border 
regions and island areas; the production and s upply of salt; and the production and supply of 
other products and services in accordan ce with the States' social policies. 
Could Viet Nam please explain why these areas will remain state-owned? WT/ACC/VNM/33 
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 Answer:
 
On 24 August 2004, the Prime Minister issued Decision No.155/2004/QD-TTg on the classification 
criteria and the list of State-owned companies a nd independent accounting entities under State-owned 
General Corporation that superseded Decision No .58/2002/QD-TTg dated 26 April 2002.  Pursuant to 
this new Decision, the State holds 100 per cent of  capital of enterprises engaged in the following 
fields:  production of explosive materials, toxic chemicals and radioactive materials; national power 
transmission grids; production of weapons and dedicated equipment for security and defence 
purposes; national and international telecommunications  gateways and networks ; air traffic control; 
printing of money and valuable papers; lottery; pub lishing houses; urban lighting; sewage works etc.  
Some State-owned companies providing essential serv ices for people in highlands and remote areas 
are also included in the list of fully State-owned enterprises. 
Retaining State ownership of the above-mentioned ente rprises is to ensure national security and public 
order, to implement the poverty eradication polic y in areas in socio-economic difficulties and to 
ensure provision of products and services which ar e not viable for private enterprises to conduct 
businesses.  
Question 14 In paragraph 49 of WT/ACC/SPEC/VNM/4/Rev.1 , Viet Nam said that important policy 
adjustments were expected in the near future, in cluding the identification of public goods and 
services to be provided by any enterprise thro ugh bidding, rather than by authorisation. 
Could Viet Nam please provide an update on an y policy adjustments?  Could Viet Nam please 
indicate the goods and services consid ered to be public goods or services? 
Answer:
 
As notified in the last Meeting, the draft Ordinance on Production and Provision of Public Services is 
under preparation.  The draft intends to replace the concept of public enterpri ses with the concept of 
public services that can be provided by enterprises of  all forms of ownership.  Under the draft, 
products and services are considered to be pub lic services upon meeting all of the conditions as 
follows:  (i) are products and services essential to th e socio-economic lives of the country as a whole 
or of a particular community within a territory or relating to security and defence; (ii) the production and provision of these products and services are not viable under a ma rket regime; (iii) these products 
and services are procured to the Government entities or are produced under Government's planning in 
which prices or charges are set by the State. 
Viet Nam will provide further details wh en the above-mentioned Decree is issued. 
- Pricing Policies Question 15 Paragraph 51.  We appreciate the news that the use of maximum import prices has been 
eliminated, and that dual pricing with discrimi nation against foreigners has also been stopped 
with the exception of electricity prices, which will be equalized in 2005. 
Does the term "resident" apply to foreign owned firms established in Viet Nam, or are such 
firms considered "foreigners" for the purposes of this pricing arrangement?  Please confirm 
this in the text.  WT/ACC/VNM/33 
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 Answer:  
The dual pricing for electricity with discriminati on between foreign-invested enterprises and foreign 
individuals and Vietnamese ente rprises and individuals will be e liminated at the end of 2005. 
The term "Vietnamese residents" in paragraph 53 of the EDR in the context of dual pricing for 
electricity refers to Vietnamese enterprises and i ndividuals to distinguish with foreign-invested 
enterprises and foreign individuals.  The term "reside nts" in this case may not be as exact in meaning 
as the definition of "residents" in other contexts.  As  such, it would be corrected to be in line with the 
fact described above. 
Question 16 
Paragraph 51.  The Ministry of Trade had been empowered to establish maximum import 
prices in accordance with Government Decree No . 22 /CP of 19 April 1994.  This measure is 
apparently no longer in effect since May 2002 as a result of Ordinance on Price No. 40/2002/PL-UBTVQH10.  Is it possible to conclude that this  Government Degree has now been abolished or 
is the legal basis for reinstating such a measure in future still in existence.  If so, under what 
conditions could such a measure be reinstated ? 
Answer:
 
It would be concluded that the Government Decr ee No. 22/CP had been completely abolished. 
Question 17 
We refer to square bracketed commitment para graph 55 of WT/ACC/SPEC/VNM/4/Rev.1 that 
contains a commitment to phase out price controls from the date of accession. 
We would wish to see the square brackets rem oved and Viet Nam formally accept such a 
commitment.  We also seek Viet Nam's acce ptance of the commitment to publish the list of 
goods and services subject to State control and any changes and continue to do so after 
accession. 
Answer:  
Concerning to price controls, Viet Nam confirms that from the date of accession, Viet Nam's price 
controls would be in conformity with applicable  provisions of the WTO and Viet Nam would publish 
the list of goods and services subject to price controls. 
Therefore, Viet Nam agrees to rewrite para graph 55 into commitment language as follows: 
"The representative of Viet Nam confirmed that, from the date of accession, in the 
application of price controls, Viet Nam would apply such measures in a WTO consistent fashion, and take account of the interest of exporting WTO Members as 
provided for in Article III.9 of the GATT 1994, and in Article VIII of the GATS. He 
also confirmed that Viet Nam had published the list of goods and services subject to State control and would continue to do so after accession". WT/ACC/VNM/33 
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 - Competition Policy 
Question 18 Paragraph 57.  We note the lack of specific respon se to the question in Paragraph 57.  We renew 
our request for this information:  
- Please clarify whether the new Competition La w, when enacted, will apply equally to 
State owned, privatized, equitized, foreign invested, and private firms. 
- Will wholly and partially state-owned firms be allowed to retain competitive privileges 
over firms organized under different forms of ownership?  
Answer:
 
The draft of the Competition Law has b een debated and commented by the 5th Meeting of the 11th 
National Assembly in June 2004 and is expected to  be adopted into Law in November 2004.  Under 
the 15th draft which was submitted to the National Assembly in November 2004, the scope of 
application is defined as followed: 
- Business organisations [and] individuals (hereinafter collectively referred to as "Enterprises") 
including enterprises that produce [and/or] supply products or provide services in the public 
interests, and enterprises operating in industries [and/or] fields that fall under State monopoly, 
and trade associations. 
- Foreign enterprises and trade associations permitted to operate in Viet Nam 
In this connection, state-owned, private, equitized  and foreign invested firms are all under the scope 
of application of the draft Competition Law. 
In the 15th draft (which will be submitted to the Nationa l Assembly in November 2004), there is no 
provision that provides for competitive privileges of wholly and partially state-owned firms over firms 
organized under other forms of ownership 
Question 19 
Paragraph 57.  It would be useful if the Viet namese authorities could inform on the progress 
made in respect of the establishment of a new Comp etition Law, and, in particular, on any new 
elements that might have been added to the dr aft Law since the last meeting of the Working 
Party on the Accession of Viet Nam. 
Answer:  
The draft of the Competition Law has b een debated and commented by the 5th Meeting of the 11th 
National Assembly in June 2004 and is expected to be adopted into Law in November 2004.  
The main contents of the draft Competition Law are: 
- Scope of application: restrictive business practices (including competition-restrictive 
arrangements, abusing of dominant and monopol y position and economic concentration) and 
unfair competition behaviours. 
- Subject of application: trade and professiona l associations and a ll organisational and 
individual business entities including public goo ds or services producers and providers and 
enterprises operating in state monopoly areas. 
- Restrictive business practices:  The draft governs the following practices:  WT/ACC/VNM/33 
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 - Agreement considered as anti-competition; 
- Abuse of dominant and monopoly position; and 
- Economic concentration. 
- Principle of exemption: the draft provides criteria and procedures for granting exemption to 
anti-competitive agreement and economic concentration. 
- Unfair competitive behaviours:  The draft provides prohibition to 9 unfair competitive 
behaviours as follows: 
- Falsification of commercial instructions;  
- Infringement of business secrets;  
- Bribery, inducement or coercion in business;  
- Defamation of another enterprise;  
- Causing disruption of business activities of another enterprise;  
- Advertisement aimed at unhealthy competition;  
- Promotion aimed at unhealthy competition;  
- Discrimination within an association; and 
- Illegal multi-level (pyramid scheme) sale.  
- Competition proceedings:  The draft stipulates th e procedures, proceedings on investigation, 
hearing, rights and obligations of the proceedi ng participants, as well as forms of punishment 
for violated acts.  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES 
Question 20 
We appreciate the information and assurances provided by Viet Nam in responses to specific 
questions in WT/ACC/VNM/32 and the report, concerning the application of national 
treatment, MFN, and transparency, right of appeal, and the authority of sub-central entities in trade policy issues.   
We seek appropriate commitments that confirm Viet Nam's approach in these areas. 
Answer:
 
Concerning the implementation of commitments Viet Nam made at the eighth session of the Working 
Party and the obligations of Viet Nam upon accession, Viet Nam shall make every effort to implement them according to the committed schedule, including  the amendment of exis ting legal documents as 
well as the issuance of new legal documents to implement these commitments. 
Viet Nam shall assure the transparency and notification of legal modification to implement 
commitments as stipulated in the WTO and in the Protocol of Accession of Viet Nam. 
Question 21 
We would appreciate a response to the point raised in paragraph 75 of 
WT/ACC/SPEC/VNM/4/Rev.1 on Viet Nam allowing  recourse to both administrative and legal 
appeals. WT/ACC/VNM/33 
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 Answer:
 
The Law No. 26/2004/QH11 has amended and adde d to a number of articles of the Law on 
Complaints and Denouncement. According to the pa ragraph 7 of Article 1 (of the new Law) which 
amended Article 39 of the Law on Complaint and Denouncement, "within 30 days from the date the 
settlement period expires as stipulated in the Artic le 36 of the Law on Complaint and Denouncement, 
if the complaint is not settled, or from the date receiving the first decision on complaint settlement if 
the complainants are not satisfied, the complainan ts are entitled to send a petition to the immediate 
higher level of competent authority or to initiate legal proceedings with an administrative court as 
stipulated by laws …" 
According to the paragraph 1 of Article 1 of the Ordinance No. 10/1998/PL-UBTVQH10 dated 
25 December 1998 amending the Ordinances on the Proceedings of Administrative Cases, 
"individuals, government authorities and other organi zations are entitled to initiate legal proceedings 
with an administrative court against administ rative decisions and acts in the following cases: 
- The complainant has already filed the petition to the next higher competent authority for the 
first time (as stipulated in Articles from 19 to 25 of the Law on Complaint and 
Denouncement) and the settlement period has expire d (as stipulated in Article 36 of the Law 
on Complaint and Denouncement) but the petitio n is not settled or referred to the next 
immediate higher level of competent authority; and 
- The complainant has already filed petition to the first level of competent authority (as 
stipulated in Articles from 19 to 25 of the Law on Complaint and De nouncement) but is not 
satisfied with the settlement decisions and decide d not to appeal to the next immediate higher 
level of competent authority". 
According to the above mentioned regulations , individuals, government authorities and other 
organizations who are not satisfied with the admini strative settlement decisions or having first petition 
not settled can appeal to the next immediate higher level of competent authority or to initiate legal 
proceedings with a court as stipulated by laws. At  this stage, individuals, government authorities, 
organizations can choose one of the following: to further appeal according to administrative 
procedures or to initiate legal proceedings accordi ng to legal procedures. Current regulations of 
Viet Nam do not allow courts to review administ rative judgement on earlier administrative decisions 
or allow both repealing an administrative decision to  a higher administrative authority and to recourse 
to legal proceedings at the same time. 
Question 22 
As we understand it, upon entering into force of  the Ordinance on Commercial Arbitration on 
1 July 2003, domestic and international ar bitration judgments have gained immediate 
effectiveness in Viet Nam and the Ordinance pres cribes that if both parties agree that they can 
select a foreign arbitrator before or at the time of a dispute involving a foreign element, they 
can do so.  These new elements should be duly reflected somewhere in the present chapter of the 
draft Report. 
Answer:  
Ordinance on Commercial Arbitration was adopted  by the Standing Committee of the National 
Assembly on 25 February 2003 and came into effect on 1 July 2003.  It provides regulations on the 
organisation and proceedings to solve disputes aris ing from commercial activities that involve foreign 
elements.  WT/ACC/VNM/33 
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 - Disputes involving foreign elements include disputes arising from commercial activities in 
which at least one party are foreigners or fore ign entities, the relationships in the disputes are 
foreign or the assets involved are based in a foreign country; 
- Arbitrators are selected by the parties or appoint ed by the court.  The appointed arbitrators 
would be from or not from the list of members Viet Nam Arbitration Centre or be foreign 
arbitrators under the law of their home countries; and 
- The arbitrator's decisions are final and binding for the parties involved, unless these decisions 
are nullified by the Court under the regulations in the Ordinance.  
IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights (the right to import and export) 
Question 23 
Table A of document WT/ACC/VNM/32 sets out a schedule on trading rights on items subject 
to import restriction.  As pointed out by  members in the last December's Working Party 
meetings, transition periods for each of these items seem to be long given that during these 
periods conformity with the ba sic articles such as Articles 3 and 11 of GATT 1994 is to be 
ensured.  
- We would like to request the Government of Viet Nam to reconsider the above-
mentioned schedule.  In this connection, in response to various questions concerning 
"Trading rights" in WT/ACC/VNM/32, the Vietnamese answer is simply that "Viet Nam commits to a schedule on import trading right as specified in detail in a document on trading rights attached herewith (Annex I).  Regarding the right to export, 
Viet Nam confirms that foreign invested ente rprises' rights to export are identical to 
Vietnamese enterprises".  We are of the view  that this explanation is in no way 
convincing.  Hence, we would like to request the Government of Viet Nam to review this 
matter and in particular would like to reque st to abolish, upon accession, any restriction 
concerning trading rights pertaining to au tomobile, motorcycles a nd motorcycles' spare 
parts over which trading rights are scheduled to be granted in 2008, 2010 and 2011 
respectively. 
Answer:
 
Viet Nam took note of the comments from the Memb ers of the Working Party and has adjusted our 
commitments of trading rights as detailed in Annex A attached to this document. 
A. IMPORT REGULATION 
Question 24 We take note of Viet Nam's responses to the que stions regarding this issue in VNM/32 and the 
offer in Annex 1 to gradually implem ent Articles III and XI though 2011. 
We remain interested in removing the measures  that restrict the sale and distribution of 
imports vis-a-vis  domestic output of similar products prior to accession.  
Answer:
 
Viet Nam took note of the comments from the Memb ers of the Working Party and has adjusted our 
commitments of trading rights as detailed in Annex A attached to this document. WT/ACC/VNM/33 
Page 12  
 
 Question 25 
We note Viet Nam's confirmation in WT/ACC/ VNM/32 that foreign-invested firms have the 
same export rights as domestic firms.  This should be reflected in the Draft Working Party 
Report text. 
Answer:
 
Viet Nam agrees to include the above statemen t in the Draft Report of the Working Party. 
Question 26 
Trading rights are outlined at paragra phs 76-85 of WT/ACC/SPEC/VNM/4/Rev.1, as are 
concerns about the discriminatory nature of the system.  Regarding foreign invested 
enterprises, we note Viet Nam's proposal (paragr aph 85) to phase in trading rights gradually in 
accordance with the conditions and the timefr ame detailed in Annex 1 and Table A in 
WT/ACC/VNM/32.  Under these conditions a number of areas would be unbound (tobacco; 
petroleum; motion picture film; printed books,  newspapers, brochures and leaflets; printing 
machines; records, tapes and other recorded media; and aircraft) while trading rights for 
certain goods (meat, sugar, wine, motor vehicl es) would not commence until 2008 to 2011, 
depending on the product.  Viet Nam also makes commitments on joint ventures, but it is only 
from 1 January 2009, that 100 per cent foreign directly invested enterprises will be allowed to be established to engage in import and export ac tivities.  The WTO's guarantees of the right to 
trade under GATT Articles III and XI are not negoti able, and we do not see any obstacle to the 
completion of necessary WTO reforms in this area  on a comprehensive basis prior to accession.   
- It is our expectation that, by the date of accession, any natural or legal person, domestic 
or foreign, will have the right to be the importer  or exporter of record in relation to any 
product allowed to be imported into or ex ported from Viet Nam and, in the case of 
importation, will have the right to sell thos e products to any legal or natural person, 
domestic or foreign, who has the right to distribute them. 
- We seek confirmation that by the time Viet Nam accedes to the WTO, trading rights will 
be administered consistently with all relevant WTO provisions. 
- How will Viet Nam bring its restrictions on the right to trade into WTO conformity by 
the date of accession? 
Answer:
 
Viet Nam took note of the comments from the Memb ers of the Working Party and has adjusted our 
commitments of trading rights as detailed in Annex A attached to this document. 
In the past, the import - export activities of the Viet  Nam's enterprises were restricted by regulations 
on entities conducting the import - export activities as well as restrictions on specific products. In that 
context, Viet Nam created a separate import - export regime applied to foreign invested enterprises 
including different regulations from those applie d to Vietnamese enterprises (in which, some 
regulations are more liberal towards the import- export activities serving the manufacturing needs of 
the foreign invested enterprises).  Merging the two different systems and liberalising the importing 
rights of the enterprises would require the promul gation of new regulations and the strengthening of 
management/administrative capacity of the govern ment agencies involved.  Thus, Viet Nam would 
expect a transitional period.  Viet Nam is willing to  discuss in details with interested Members of the 
Working Party in order to address these inte rests within our capacity to implement.  WT/ACC/VNM/33 
 Page 13 
 
 
 Question 27 
Paragraph 85.  We find the latest proposals from Viet Nam on "Commitments on Trading 
Rights" (Annex 1) interesting.  However, we st ill have concerns in the following areas:  
- The scope of the foreign investments that are applicable, as stipulated in paragraph 2; 
- the foreign capital requirement and the transiti onal period suggested, as stipulated in 
paragraph 3;  
- the business lines restrictions, as stipulated in paragraph 4; and  
- the enforcement requirements for customs and fiscal purposes, as stipulated in 
paragraph 6. 
It would be appreciated if Viet Nam coul d please elaborate further on its proposed 
"Commitments on Trading Rights" with a view to address the issue over the requirement for 
national treatment.  
Answer:  
Viet Nam took note of the comments from the Memb ers of the Working Party and has adjusted our 
commitments of trading rights as detailed in Annex A attached to this document. Viet Nam is willing 
to discuss in details with interested Members of th e Working Party in order to address these interests 
within our capacity to implement. 
- Characteristics of national tariff 
Question 28 In paragraph 87 of WT/ACC/SPEC/VNM/4/Rev.1, Viet Nam refers to the gradual removal of 
import restrictive non-tariff measures, and its in tention to replace them by import duties or 
temporary surcharges during a transitional period. 
Please provide details of these duties and surchar ges and the proposed transition periods for 
their elimination. 
Answer:
 
Since 2000, Viet Nam had implemented the "tariffication of non-tariff measures" under the 
commitments with the IMF and WB. According to that commitment, the non-tariff measures had been 
gradually eliminated and replaced by the addition of  import duties and surcha rges (the applied ODCs 
are listed in Table 1 (a) of WT/ACC/SPEC/VNM/4/Rev.1).  By the end of 2003, Viet Nam had shifted these import surcharges to impor t duties to ensure transparency. 
Currently, ODCs are still applied only to welded  steel pipe (HS 7306) and PVC in powder and 
granule form (HS 3904) at the rate of 10 per cent, 5 per cent and 10 per cent respectively. 
Question 29 The last sentence of paragraph 87 says that Viet  Nam's customs tariff included some MFN tariff 
rates exceeding 60 per cent.  Please provide the lis t of products by HS number at the tariff line 
level, the description of the product.  Please indicate also if these duties will be reduced in the near future. WT/ACC/VNM/33 
Page 14  
 
 Answer:
 
A copy of the Effective Import Tariff (MFN rates) by HS 8-digit was provided to the Working Party 
before the 7th session of the Working Party in December 2003 (document WT/ACC/VNM/28/Add.1). 
It included all MFN tariff rates exceeding 60 per cent,  together with the description of the product. 
Regarding the tariff reduction scheme (in short, medium as well as l ong term), currently the unilateral 
policy on import duties of Vietnamese government had been defined toward ensuring conformity with 
the multilateral and regional commitments of Viet Nam. 
Question 30 
In paragraph 90 Viet Nam indicates that it might need to apply specific or compound duty rates 
on certain items in the future to counter fraud.  In answers to Questions 44, 45 and 46 of 
WT/ACC/VNM/32 Viet Nam mentions that the speci fic rates are being calculated on experience 
of WTO Members and that the conversion will comply with WTO rules under Article XXVIII 
GATT.  
As several members requested that Viet Nam provides the methodology foreseen to undertake 
such conversions, we consider that the reply of Viet Nam does not answer the question.  We 
therefore kindly ask Viet Nam to provide the Working Party with the conversion methodology. 
Please provide information on the items subject to fraud. 
Answer:  
Viet Nam will try to limit the application of specifi c duties, except for a few items where Viet Nam is 
facing difficulties in using other measures against trad e frauds through prices.  Towards this direction, 
Viet Nam has shortened the list of products with  reservation for specific duties from 6 items (150 
lines) in the 3rd Offer to 3 items (100 lines) in the 4th  Offer. 
For the items being under reservation, the applicatio n of specific duties is s till under consideration 
(regarding the scope as well as the rate).  Thus, Viet  Nam could not provide specific rates in the Offer 
for negotiation.  However, Viet Nam would provide  specific rates to these 3 items as soon as possible 
to facilitate the negotiation. 
Viet Nam looks forward to understanding from the Me mbers of the Working Party on this issue.  At 
the same time, Viet Nam would like to confirm that in any cases, Viet Nam would try to make sure that the type of applied tariffs after accession woul d be consistent with the type of tariffs being 
committed to ensure transparency and limit as much as possible the chances of renegotiation. 
With regard to information on the items subject to trade frauds: in fact, the items facing fraud are the 
same items that are under consideration for appli cation of specific duties.  These items have been 
specified in the Offer submitted to WTO. 
Question 31 
Paragraph 90 of WT/ACC/SPEC/VNM/4/Rev.1 and Question 46 of WT/ACC/VNM/32 relate to 
the reservation in Viet Nam's goods offer to a pply specific rates of duty for some goods even 
though it is proposing ad valorem  bindings; this might result in the breach of Viet Nam's tariff 
bindings.  Viet Nam states all conversions wo uld comply with GATT Article XXVIII obligations 
and that the purpose of such conversions is to counter customs fraud.  Article XXVIII 
negotiations are normally time consuming and le ngthy and not appropriate for addressing this  WT/ACC/VNM/33 
 Page 15 
 
 
 kind of issue.  Viet Nam should address its concer ns by strengthening customs administration in 
the area of customs valuation, and by reducin g incentives to circumvent border measures by 
liberalizing those measures (e.g. reduction s in some very high duties).   
We note from the reply to Question 46 that Vi et Nam seems to have accepted our suggestion 
that it consider compound or mixed tariff bindi ngs where necessary.  When will Viet Nam be 
ready to change its offers to compound or  mixed rates for the relevant tariff lines? 
Answer:  
Viet Nam has shortened the list of products with  reservation for specific duties from 6 items (150 
lines) in the 3rd Offer to 3 items (100 lines) in the 4th Offer. 
Viet Nam genuinely needs to apply specific duties to these items to counter trading frauds through 
price.  However, the application of specific duties is still being carefully thought out.  Thus, Viet Nam 
is not yet able to provide specific rates in the Offer for negotiation. 
Viet Nam looks forward to understanding from the Me mbers of the Working Party on this issue and 
will offer the specific rates for these items at the earliest possible opportunity.  At the same time, 
Viet Nam would like to confirm that in any cases, Viet  Nam would try to make sure that the type of 
applied tariffs after accession would be consistent with the type of tariffs being committed to ensure 
transparency and limit as much as possible the chances of renegotiation. 
Question 32 
In its tariff offer, Viet Nam still indicates pro ducts for which it wants to reserve the right to 
convert to specific rates in the fu ture.  We remain concerned that this could mean that the value 
of Viet Nam's tariff concessions will be affected  in the future, reducing both the security and 
transparency of Viet Nam's tariffs.  The refer ence to Article XXVIII is helpful, but doesn't 
remove the element of instability associated with this request. 
Answer  
Viet Nam intends to shift from ad valorem  to specific duties for a few sen sitive items that Viet Nam is 
facing high risk of trade frauds.  The items that specific duties are proposed have been specified and 
limited (reducing from 6 items in the 3rd Offer to 3 items in the 4th Offer). 
Viet Nam had already affirmed that in any case, shifting from ad valorem  to specific or compound 
duties after accession shall be consistent with WTO's rules on modification of tariff schedule, including Article XXVIII of GATT 1994 as well as othe r applicable provisions.  However, Viet Nam 
would try to make sure that the type of applied tariffs after accession would be consistent with the 
type of tariffs being committed to ensure transp arency and limit as much as possible the chances of 
renegotiation. 
Question 33 
We would appreciate clarification of the second last sentence in paragraph 91 of 
WT/ACC/SPEC/VNM/4/Rev.1.  Did Viet Nam mean to say that any response that it might take would be consistent with the WTO, and therefore of a different nature to the kinds of actions 
provided for by general provisions for retaliatory measures under existing legislation?  Or did 
Viet Nam mean to say that it would retaliate by using measures of the kind used against it by the Member concerned? WT/ACC/VNM/33 
Page 16  
 
 Answer.
 
As explained in paragraph 91 of WT/ACC/SPEC/ VNM/4/Rev.1, Viet Nam confirmed that after 
accession to the WTO, any measure taken by Viet Na m in response to discriminatory treatment would 
be consistent with the regulations  applied by WTO Members. It does not mean that those responses 
have different nature to the kinds of actions provided for by general provisions for retaliatory 
measures under existing legislation. 
Question 34 
In paragraph 91 of the WP report, Viet Nam indica tes that it has preferential, MFN or standard 
rate. Please explain the difference between MFN and standard rate and give examples of the 
different rates for the same product. 
Answer:  
Under the provisions of  the Law on the Amendment of and Supplement to a Number of Articles of 
the Law on Import-Export Duties of 1998, duty rates applied to imports are: 
- The "special preferential rates" shall appl y to goods imported from countries that have 
agreements with Viet Nam on the special preferential treatme nt regarding import duties under 
free trade areas, customs unions or to facilita te border trade (e.g. the Common Effective 
Preferential Tariffs implementing the ASEAN Free Trade Area); 
- The MFN rates ("preferential rate") shall apply to goods imported from countries that have 
agreements on the most favoured nation treatment in their trade relations with Viet Nam.  A 
copy of the tariff schedule containing these rat es has been submitted to the Working Party; 
and 
- The standard rates ("normal rates") shall apply to goods imported from countries that have no 
agreements on the most favoured nation treatment  in their trade relations with Viet Nam. 
Although, the Law provides that the standard rates shall not be 70 per cent higher than the MFN rates for the same items, at the moment the standard rates are applied uniformly at 50 per cent higher than the MFN rates.  Viet Nam has signed bilateral trade agreements and 
MFN arrangements with almost all partners that  Viet Nam has trading relation.  Thus, these 
standard rates are provisions of the existing Law which are hardly applied in reality.  For this 
reason, no example of item being applied the standard rates can be cited. 
- Other duties and charges 
Question 35 Paragraph 95.  Like other Members we seek a commitment from Viet Nam to bind all other 
duties and charges at zero its schedule of concessions and commitments on goods. 
Answer:
 
Viet Nam has already committed to bind all other duties and charges (ODCs) at 0 per cent from the 
date of accession in the 4th Revised Tariff Offer as well as at  the multilateral session of the Working 
Party. 
Question 36 Paragraph 95 and answer to Question 48 (WT/ACC/VNM/32):  The last sentence of 
Paragraph 95 should be completed with the ad ditional information on the rates for the two  WT/ACC/VNM/33 
 Page 17 
 
 
 products for which Viet Nam applies ODC as  mentioned in answer to Question 48 in 
WT/ACC/VNM/32. 
Answer:  
In case the Members of the Working Party deem necessary, Viet Nam agrees to complete 
paragraph 95 with the additiona l information on the rates of ODCs for the two products, i.e. 
10 per cent, 5 per cent and 10 per cent for welded  steel pipe (HS 7306) and PVC in powder and 
granule form (HS 3904) respectively as mentioned in answer to Question 48 of WT/ACC/VNM/32. 
Question 37 
In answer to Question 48 Viet Nam states that it  will bind other duties and charges at zero for 
almost all products upon accession provided th at WTO Members will take ceiling rates into 
consideration to give Viet Nam a flexible po sition against requests on tariffs, especially for 
products previously subject to ODC.  Could Viet  Nam indicate what is the level of the ceiling 
binding it foresees and for which products (onl y for the two currently subject to ODC, i.e. 
welded steel pipe and PVC in  powder and granulate form)? 
Answer  
Viet Nam appeals to the Member for acknowledgeme nt of Viet Nam's efforts relating to the ODCs 
issue in order to bring flexibility into bilateral ne gotiation on goods, especially for products previously 
subject to ODCs (marked as x, xx, xxx or xxxx at the ODCs column) and offered rate as shown at the 
4th Revised Tariff Offer of Viet Nam. 
Question 38 
We take note of the draft commitment in Paragraph 97. 
Answer  
Viet Nam has included ODCs in the Tariff Schedule fo r the purpose of binding ODCs at "zero" in the 
Schedule of Concessions and Commitments on Goods from the date of accession. 
Viet Nam confirmed that it intended to comply with  the obligations of ensuring fees and charges shall 
be commensurate with services rendered, in accor dance with Viet Nam's current situation and 
international practices, from the date of accession. 
Therefore, paragraph 97 basically reflects Viet Na m's intention of commitment and would be used as 
a basis for commitment language of the Draft Report of the Working Party. 
- Tariff rate quotas, tariff exemptions 
Question 39 On TRQs:  We urge Viet Nam to abandon this a pproach, and ask that this be reflected in the 
text. 
We note that the information requested in Par agraph 98, as well as information requested on 
implementing procedures, should be produced  and included in the Draft Working Party 
Report. WT/ACC/VNM/33 
Page 18  
 
 Answer:
 
Viet Nam would like to attach to this documen t the information on the quota allocation mechanism 
(Annex D of this document). 
Question 40 
In paragraph 98 of WT/ACC/SPEC/VNM/4/Rev.1 members sought commitments from 
Viet Nam to provide access to the tariff quotas on  a non-discriminatory basis and to administer 
tariff quotas in a way that does not distort trade.   
We ask Viet Nam to agree to such commitments. 
Answer:  
Viet Nam commits to apply tariff quotas in confor mity with WTO applicable rules and regulations, 
including MFN and NT provisions of the GATT.  These measures would also be administered in 
conformity with WTO's rules and regulations 
Question 41 
In paragraph 99 of the draft Report, it is descri bed that the Vietnamese Government has issued 
Decision No. 91/2003/QD-TTg on 9 May 2003, introducing tariff rate quotas on the importation 
of cotton, tobacco materials, salt, dairy produc ts, eggs and maize.  As we understand it, sugar, 
instead of maize, should be listed among these pr oducts subject to tariff rate quotas. We would 
therefore like to invite the Vietnamese side to l ook into the products subject to TRQ and amend 
the paragraph as necessary. 
Answer:  
Under the Decision of the Prime Minister No. 46/ 2001/QD-TTg of 4 April 2001 on managing exports 
and imports in the 2001-2005 period, sugar is ma naged under discretionary licence from the Ministry 
of Trade  (in fact, there has been no importation).  Therefore, sugar was not included in Decision 
No. 91/2003/QD-TTg on 9 May 2003.  However, in the context of the negotiations for accession, 
Viet Nam commits to provide market access for su gar by converting discretionary import licences to 
tariff quotas for sugar from the date of accession. Deta ils were provided in the last Offer on Tariff 
Rate Quota (Document WT/ACC/SPEC/VNM/1/Add.3). 
Question 42 
We appreciate Viet Nam's intention to increase market access for cotton,  tobacco materials, 
salt, dairy products, eggs and maize (paragr aph 99 of WT/ACC/SPEC/VNM/4/Rev.1).  We 
would, however, prefer that this be done th rough tariff-only access.  Proceeding directly to 
tariff-only access is a course that we would strong ly encourage Viet Nam to consider.  Viet Nam 
seems to imply that recourse to tariff quotas coul d be an intermediate step in between the 
elimination of certain non-tariff measures and the eventual creation of tariff-only access. 
Could Viet Nam please provide details of ho w the non-tariff measures concerned will be 
eliminated, and of when and how the tariff quotas will be eliminated?  WT/ACC/VNM/33 
 Page 19 
 
 
 Answer:  
In the latest Offer on Tariff Quotas (Docum ent WT/ACC/SPEC/VNM/1/Add.3), Viet Nam has 
abolished tariff quotas for cotton and maize. Viet Na m hopes that flexibility will be given to tariff 
rates of these products.  Viet Nam is willing to ne gotiate in details with the Members of the Working 
Party on the basis of the Offer on Tariff Quotas of Viet Nam with a view to increasing market access 
for these products. 
Question 43 
We understand that a few of the tariff quotas that Viet Nam has indicated that it intends to use 
have been introduced.  We are concerned about this development.   
Please provide details of these arrangements that are currently in place, including the products 
subject to tariff quotas, the annual quota volume s, in-quota and out-of-quota rates and methods 
for allocating quota and admi nistering the arrangements. 
Answer:  
The product coverage and the allocation mechanism of tariff rate quota are stipulated in the Circular 
No. 09/2003/TT-BTM dated 15 December 2003 gui ding the implementation of the Decision 
No. 91/2003/QD-TTg dated 9 May 2003 of the Prime Minister.  This information is provided in 
Annex D of this document.  For other related information concerning TRQs, please refer to the 
Viet Nam's last Offer on TRQs (Document WT/ACC/SPEC/VNM/1/Add.3). 
Question 44 
We are of the view that in the case of agricul tural, fishery and forestry products, tariff rate 
quotas system provides effective measures to  ensure stable market  access for exporting 
countries as well as stable import for importing co untries respectively.  With a view to ensuring 
transparency for the Vietnamese tariff rate quo tas system, all relevant information which the 
people concerned such as applicants and users of Tariff rate quotas ought to know should be 
made public. 
Answer:  
Viet Nam appreciates these comments and would take th em in to account in the application of tariff 
quotas. Viet Nam would also expect that the above views of some Members of the Working Party be 
noted in the Draft Report of the Working Party. 
- Fees and charges for services rendered 
Question 45 The explanation given in response to Question 57 in WT/ACC/VNM/32 confirms that 
Viet Nam's fee for the import or export of foreign  exchange is based on the amount, not the cost 
of processing.  
This fee does not meet the requirements of Article VIII of the GATT.  It should be eliminated or 
revised to meet the criteria for Article VIII. 
This section should be reviewed, and a comp rehensive list of current charges provided, in 
tabular form, to allow for a definitive  decision on their WTO consistency. WT/ACC/VNM/33 
Page 20  
 
 Answer:
 
Under the regulations of the Inter-Minister ial Circular No. 71/2000/TTLT/BTC-TCHQ dated 
19 July 2000, the collection of customs fees and usage management for the import and export of 
foreign currencies were regulated as follows: 
- Importing or exporting under US$ 100,000 (or equivalent amounts of other foreign 
currencies):  VND 100,000 (approximately US$ 6.3); 
- For every extra US$ 100,000, a fee of VND 80,000 (approximately US$ 5) shall be collected; 
and 
- The maximum amount of fee for one time:  1.5 million (approximately US$ 100). 
Converting into US Dollars, these fees are very sm all and in no cases exceed  the costs of services 
rendered.  These fees have been adjusted to the services rendered by the government agencies and, 
therefore, would not violate the Article VIII of the GATT 1994. 
Question 46 
As table 2 in paragraph 102 only relates to cu stoms clearance fees, customs warehouse fees and 
administrative fees a reference or a footnote shou ld be added as regards cargo escort fees based 
on accompanying distance and customs sealing fees, i.e. a reference to tables 13a and 13b. 
Answer:  
Viet Nam agrees to add a reference to Tables 13(a), 13(b) in paragraph 102, document 
WT/ACC/SPEC/VNM/4/Rev.1. 
- Application of internal taxes on imports 
Question 47 
Could Viet Nam clarify in the Draft Working Party Report text its proposals for the removal of 
discriminatory taxes on imported  tobacco, domestic Herbal wi nes, and domestic beer from 
small breweries and automobiles? 
Answer:  
In regard of excise tax on imported tobacco produc ts, Viet Nam commits to comply with the non-
discrimination principles stipulated in Article III of the GATT 1994 upon accession. 
In regard of medicinal alcohols, Viet Nam's po licies do not intend to discriminate or to provide 
protection for this product through excise tax.  Vi et Nam's excise tax system has been designed for 
directing and regulating consumption in the context of  majority people's incomes being at a low level.  
In order to achieve this, the excise tax applies hi gher tax rate on luxurious and high-value products 
consuming mostly by high income people, and applies lower tax rates on ordinary products 
consuming mostly by the poor.  In this particular  case of medicinal alcohols, medicinal alcohols are 
produced from different kinds of plants and herb al remedies (with medical properties), have low 
concentration of alcohol, simple-technical manufacturing process, low cost.  Compared to other alcohols, this kind of alcohols is not considered as luxurious drinks.  From the aspect of social 
practices, the Government would also wish to re strain alcohol addiction, resulting from consuming 
other kinds of alcohols rather than medicinal alcohols.   In addition, currently, other kinds of alcohols 
are also produced domestically (with much greater amount compared to medicinal alcohols).  WT/ACC/VNM/33 
 Page 21 
 
 
 Concerning domestically-produced beer from the sm all breweries:  before 2003, the loss-making 
small breweries were qualified for excise tax reduc tion and exemption.  However, under the amended 
Law on Excise Tax No. 08/2003/QH11 of 17 June 20 03, this regulation has been abolished. 
In regard of excise tax on automobiles:  As regulated in the Law on Excise Tax, automobile 
manufacturing and assembling enterprises in Viet Nam have been entitled to incentive in the form of 
excise tax reductions until 2006 with a detail schedul e as follows:  70 per cent in 2004, 50 per cent in 
2005 and 30 per cent in 2006 and no tax deduction incen tive in 2007.  This policy aims to support the 
infant automobile manufacturing enterprises at the early developing stage in the form of specific 
subsidies.  In fact, when issuing the investment  licences, Viet Nam's government had committed with 
the automobile manufacturing enterprises on tax treatments, including excise tax.  At the same time, 
Viet Nam noticed that subsidies to the automob ile industry through incentive of excise tax deduction 
would be subject to the Agreement on Subsid ies and Countervailing Measures and would bring 
certain negative impact on trade and interests of so me countries.  Therefore, Viet Nam has provided 
the above mentioned schedule with the view to gradually eliminating incentive of excise tax 
deduction as a compromise between the need of supporting enterprises and the accession to the WTO. 
Question 48 We note the offer to explore alternatives to the current VAT exemption for domestic raw and 
semi processed agricultural goods.  We confirm that we view this as a discriminatory tax 
application that must be addressed prior to completion of these negotiations.  What does 
Viet Nam intend to do to eliminate the discri minatory aspects of this taxation measure? 
Answer:
 
Concerning VAT for domestic raw and semi processed  agricultural goods, as replied before in the 
answer to Question 80 of document VT/ACC/VNM/32,  under the current Law on Value Added Tax, 
domestic raw and semi-processed agricultural products are not subject to VAT.  On face, this provision seems to be discriminated against impor ted raw and semi-processed agricultural products 
(which are taxed 5 per cent VAT).  However, in  fact, domestic raw and semi-processed agricultural 
products are not subject to VAT only at the first stage.  However, these products can only be sold to 
the processors or distributors for whom all outputs are subject to VAT of 10 per cent at the moment of selling (and VAT cannot be deducted for the inputs at this stage as these inputs are not subject to VAT 
in the earlier stage).  Thus, although these agricultura l products are not subject to VAT at the first 
stage of the chain, they would be taxed from the second stage of the chain over the total value added 
(from both stages). 
Therefore, in fact, domestic raw and semi processed agricultural products still got the incidence of the 
VAT, the only difference is that the manufacturers/distributor at the second stage will be the tax payer in stead of the farmers at the first stage.  The difference in tax collection arisen from the specific 
characteristics of Viet Nam's agricultural sector  which has a major proportion of the population 
participating in agricultural production in micro-s cale and diverse areas, creating difficulties in tax 
management and collection. 
Question 49 
We welcome the commitment of Viet Nam to eliminate the discriminatory excise duty on 
imported tobacco products upon accession and th e abolition or phasing out of the other WTO 
inconsistent excise taxes. WT/ACC/VNM/33 
Page 22  
 
 Answer:
 
Viet Nam commits to eliminate the discriminat ory excise duty on imported tobacco products upon 
accession to the WTO.  The discrimin atory excise duty on automobile will be phased out according to 
the schedule stated in paragraph 109 of WT/AC/SPEC/VNM/4/Rev.1. 
Question 50 
Paragraph 108 indicates that the Law on excise tax specified cases where tax reduction could be 
considered for production enterprises facing diffi culties due to natural disasters as well as for 
the expansion of production capacity.  As the reply to Question 78 does not give indications about the criteria to be applied for excise duty red uctions in such cases, we would very welcome 
additional information on the criteria used. 
Answer:
 
Article 16 of the Law on the Amendment of and Addition to a number of Articles of the Law on 
Excise Tax No. 08/2003/QH11 date d 17 June 2003 stipulated the cases where tax reduction and 
exemption could be considered, including "produc tion units manufacturing those products subject to 
excise tax who face difficulties due to natura l disasters, war or unexpected accidents". 
In particular, the criteria for excise tax exemption in cases of natural calamities and warfare-inflicted 
destruction  are stipulated in Article 16 of the Decree No. 149/2003/ND-CP dated 4 December 2003 guiding in details the implementation of the La w on Excise Tax and the Law on Amendment of and 
Addition to a number of Articles of the Law on Excise Tax as follows:  "The tax reduction and 
exemption will be considered by the year when da mages occurred.  The amount  of tax to be reduced 
shall be determined on the basis of the damages caused by natural disasters, war and unexpected 
accidents but not be more than 30 per cent of th e total taxable amount according to the law.  Excise 
tax exemption shall be considered in case that dama ge is so heavy that the affected enterprises 
become incapable of manufacturing, conducting businesses and paying tax." 
In fact, the provisions on excise tax exemption fo r those who expand production capacity have not 
been applied. 
Question 51 Viet Nam states in the reply  to Question 77 of WT/ACC/VNM/32 and in paragraph 111 of 
WT/ACC/SPEC/VNM/4/Rev.1 that the excise t ax exemption and reduction for car assembling 
enterprises will be phased out by 31 December 2006, subject to a phasing schedule, and only 
fully comply with GATT Article III from that time. 
We expect Viet Nam to comply with GA TT Article III from the date of accession. 
Answer:
 
As regulated in the Law on Excise Tax, automobile manufacturing and assembling enterprises in 
Viet Nam have been entitled to incentive in the form of excise tax reduction until 2006 with a detailed 
schedule as follows:  70 per cent in 2004, 50 per cent in 2005 and 30 per cent in 2006 and no tax deduction incentive in 2007.  This policy aims to support the infant automobile manufacturing 
enterprises at the early developing stage in the form of specific subsidies.  In fact, when issuing the 
investment licences, Viet Nam's government ha d committed with the automobile manufacturing 
enterprises on tax treatments, including excise tax. At  the same time, Viet Nam noticed that subsidies 
to the automobile industry through incentive of excise tax deduction would be subject to the  WT/ACC/VNM/33 
 Page 23 
 
 
 Agreement on Subsidies and Countervailing Measur es and would bring certain negative impact on 
trade and interests of some countries.  Theref ore, Viet Nam has provided the above mentioned 
schedule with the view to gradually eliminating incentive of excise tax deduction as a compromise 
between the need of supporting enterp rises and the accession to the WTO.  
Question 52 
We note Viet Nam's explanation (reply to Qu estion 79 of WT/ACC/VNM/32) of the reasons why 
it applies an excise tax rate of 75 per cent on  draught beer and 30 per cent on draft beer.  We 
consider these beers to be like products. 
Given that "draft beer" is of domestic origin a nd "draught beer" may be of foreign origin, we 
look forward to a commitment by Viet Nam to eq ualize its rates of excise for these products by 
the date of accession, and a general commitment that from the date of accession it would not 
apply taxation measures in a manner that a ffords protection to domestic production. 
Answer:  
Currently, both draft beer and draught beer are produced domestically and only a small quantity of 
draught beer is imported. Viet Nam confirms that  its government has no intention of discriminatory 
treatment, import restriction or protection of domes tic industry by using excise tax.  The reason why 
draught beer is taxed higher than draft beer is its luxurious nature while draft beer is a cheaper 
product, hence is consumed commonly by the pe ople while the draught beer production process 
requires strict registered standards in terms of  products quality, inputs, refining and sterilizing 
process, technology and equipment to be complied.  Thus, draught beer costs are higher and draught 
beer has higher quality than draft beer.  As the purpose of excise tax is imposing high rate on luxury 
commodities for regulating consumption, Viet Nam imposes higher excise duty rate on draught beer 
and lower rate on draft beer. 
Question 53 
Regarding the different duty rates for "draft" and "draught" beer we would welcome further 
information on the different productions processes  as mentioned in your reply to Question 79 in 
order to rule out any possible discri minatory treatment under Article III. 
Answer:  
Currently, both draft beer and draught beer are produced domestically and only a small quantity of 
draught beer is imported.  Viet Nam confirms th at its government has no intention of discriminatory 
treatment, import restriction or protection of domes tic industry by using excise tax.  The reason why 
draught beer is taxed higher than draft beer is its luxurious nature while draft beer is a cheaper 
product, hence is consumed commonly by the pe ople while the draught beer production process 
requires strict registered standards in terms of  products quality, inputs, refining and sterilizing 
process, technology and equipment to be complied.  Thus, draught beer costs are higher and draught 
beer has higher quality than draft beer.  As the purpose of excise tax is imposing high rate on luxury 
commodities for regulating consumption, Viet Nam imposes higher excise duty rate on draught beer 
and lower rate on draft beer. WT/ACC/VNM/33 
Page 24  
 
 - Quantitative import restrictions, including  prohibitions, quotas and licensing systems 
Question 54 We appreciate the commitments offered in WT/ACC/VNM/32 and in this section to eliminate 
quantitative import restrictions in the form of quotas and licensing from the date of accession.  
This is an important breakthrough in our work , and Viet Nam should be applauded for this 
approach. 
Do these commitments include the restrictions listed  in Table 5 and 5.1?  If so, this should be 
made explicit in the WP report text and commitment language. 
Answer:
 
Viet Nam commits to eliminate quantitative import r estrictions in the forms of quota or restrictive 
licences upon its accession to the WTO.  These measur es were listed in Viet Nam's NTBs table 
(reproduced in Table 5 of WT/ACC/SPEC/VNM/4). In  addition, line management measures has also 
been brought into conformity with the WTO as stipulated in Appendix No. 3 of the Decision 
No. 46/2001/QD-TTg dated 4 April 2001, which are provided in the Annex C attached to this 
document. Viet Nam commits that, upon Viet Nam' s accession to the WTO, these measures will not 
aim at restricting imports and will comply with the WTO's rules and regulations. 
Question 55 
In the replies to Questions 62-71 and 73-74 of WT/ACC/VNM/32, and in paragraphs 117, 118 
and 121 of WT/ACC/SPEC/VNM/4/Rev.1, Viet Na m undertakes to eliminate all quantitative 
import restrictions in various forms, or generally, upon accession. 
We would like to see all of these undertakings subject to commitments in the report. 
Answer:  
Viet Nam commits to eliminate quantitative import r estrictions in the forms of quota or restrictive 
licences upon its accession to the WTO and is willing to reflect this commitment in the Draft Report of the Working Party. 
Question 56 
We are interested in knowing what, if any, other Quantitative Restrictions remain to be 
addressed, i.e., those not enforced through quotas or  licenses.  Please describe them in the Draft 
Working Party Report. 
Answer:
 
The import management measures applied by Viet Nam include import prohibition, import restrictive 
licence/quota and line management measures.  With  respect to import prohibition, Viet Nam has 
committed to eliminate the import prohibition on cigarettes and cigars upon accession.  In addition, 
Viet Nam has committed to fully eliminate import re strictions in the form of licence and quota upon 
accession (a limited number of these licences/quotas will be  converted to tariff rate quota).  Viet Nam 
also commits to apply line management measures in  a WTO-consistent manner and not to use these 
measures as quantitative import restriction.  WT/ACC/VNM/33 
 Page 25 
 
 
 Question 57 
Viet Nam has revised its list of non-tariff measures in WT/ACC/VNM/25/Rev.3, which is 
reproduced in Table 4 of WT/ACC/SPEC/4/Rev.1.  This list should include not only those measures which Viet Nam wishes to retain aft er accession, but should serve as a record of all 
those which are required to be eliminated no late r than the date of accession.  There is also a 
need for a comprehensive overview of Viet Nam's non-tariff measures in one place, which, inter 
alia, provides an integrated picture of how the various measures fit togeth er.  We therefore ask 
that relevant details of all categories of import restrictions mentioned in this section of the draft Working Party report be appropriately integrated into the NTMs list.  The list should cover: 
- The items in the current Table 4; discretionary import licensing used to restrict imports 
of dairy products, eggs, maize, tobacco, sa lt and cotton and to maintain an import 
prohibition on sugar; any non-tariff measures on imports, including import licensing requirements, that may apply to a number of products already recognized as being 
subject to restrictions in relation to export a nd/or internal purchase or sale, such as rice, 
minerals, pearls, precious stones, precious metals, jewellery; all import licensing 
requirements, whether automatic or non- automatic; details of line-management, 
transposed from Table 5.1 of WT/ACC/SPEC/VNM/4/Rev.1 and updated and amended as necessary; restrictions on the right to import, drawing on factual information 
provided in Annex 1 and Table A of WT/ACC/VNM/32, updated and amended as 
necessary. 
While the details of all of these categories of NTMs should be integrated into a revised version of 
Table 4, we would however support the retention of  separate lists for products subject to import 
licensing (Table 5) and products subject to line management (Table 5.1) to facilitate the separate 
discussion of these aspects for as long as this is considered appropriate. 
We would also recommend a better presentation of th e details that will be needed in the list of 
non-tariff measures and we ask that the table include columns for: 
- 1) Tariff line; 2) product description; 3) description of the measure; giving a brief 
indication of the nature of each measure (e .g., import ban, quota, discretionary licensing 
requirement, non-automatic licensing, approval  requirement, trading rights restriction) 
and the rationale; 4) the entity (or entities)  responsible for applying the measure; 5) the 
legal basis for the measure (laws etc); 6) WTO justification for the measure or date of elimination. 
- The table needs to provide a record of a ll NTMs applied in recent years, the present 
situation and the outcome of the reforms re quired for accession.  All measures in 
existence after 2001 should be covered (inc luding as appropriate any details of 
elimination). 
Answer:
 
Viet Nam takes note of the above comments and woul d like to provide a full record of all quantitative 
import restrictions that have been applied and the schedule for phasing  them out in the Annex B to this document. 
Question 58 
The final sentence of paragraph 117 of WT/ACC /SPEC/VNM/4/Rev.1 implies that the revised 
list of NTMs (Table 4) takes account of all quanti tative import restrictions in the form of quotas 
or restrictive licenses.  Please include in the lis t the discretionary licensing used to restrict WT/ACC/VNM/33 
Page 26  
 
 imports of dairy products, eggs, maize, tobacco, salt and cotton, as well as any details of the 
restrictions applied by such licensing.  It also  needs to include details of the discretionary 
licensing which is used to maintain the import prohibition on sugar. 
The text of the draft Working Party report also needs to acknowledge that such measures have 
been applied (and, where appropriate, have b een eliminated), and include a commitment by 
Viet Nam to eliminate all of them without an appropriate WTO justification by the date of 
accession. 
Answer:
 
Viet Nam takes note of the above comments and woul d like to provide a full record of all quantitative 
import restrictions that have been applied and the schedule for phasing  them out in the Annex B to 
this document. 
Question 59 
In its list of import prohibitions (VNM/25/Rev.3), Viet Nam notes that some of the product may 
be imported "under exceptional circumstances." 
- If this is the case, Viet Nam should consid er the use of non-automatic import licenses as 
a more transparent and flexible means of regulating trade in these goods.   
- Particularly in the area of used articles, where the exchange of domestic used goods goes 
on constantly and the issue is safety and he alth, an import ban is not the least trade 
distortive measure available to provide fo r public safety, and we would encourage 
Viet Nam to utilize internal mechanisms that  address environmental, health and safety 
concerns and can be applied in a non-discri minatory fashion to both imported and 
domestic articles. 
Answer:  
In the list of import prohibition (Table 1, WT/ACC/VNM/25/Rev.3), Viet Nam has indicated that "the 
importation of the above products for non-commercial purposes can be considered in certain specific 
cases."  The importation of the above products is not  for commercial purpose and will only be 
considered in very limited cases as decided by the Prime Minister.  The official publication of the 
procedures used in such consideration by the Pr ime Minister is also impossible for security and 
similar reasons (e.g. the importation of weapons). The measure applied is, therefore, import prohibition rather than non-automatic import licensing. 
Viet Nam takes note of the above-mentioned comme nts.  However, due to the low level of 
management capability, there is no alternative meas ure other than import prohibition to achieve the 
objectives of safety, health and environment etc.  Viet Nam seeks for the understanding and sympathy 
from Working Party members on Viet Nam's situat ion, especially when some WTO Members with 
higher level of development still have to main tain import prohibition on certain used items. 
Question 60 
We appreciate the specific assurances in the Dr aft Working Party Report that many of the 
quantitative restrictions in place will be eliminated upon accession. 
- We seek a comprehensive accounting of all such measures. 
- We seek an agreed disposition of each measure, consistent with WTO provisions that 
adequately addresses Viet Nam's particular policy requirements.  WT/ACC/VNM/33 
 Page 27 
 
 
 - We seek an appropriate commitment concerning the disposition of the measure, and its 
notation in the report. 
Answer:  
Viet Nam would like to provide a full record of a ll quantitative import restrictions that have been 
applied and the schedule for phasing them out in the Annex B to this document. 
Question 61 In paragraph 118 of WT/ACC/SPEC/VNM/4/Rev.1, it is not stated what the quantitative import 
restrictions (QIRs) on agricultural products are. 
The draft Working Party report will need to say wh at these QIRs are.  Do these restrictions 
include only the discretionary import licensing us ed to restrict imports of dairy products, eggs, 
maize, tobacco and cotton, and to maintain an import prohibition on sugar?  If there are any 
others, we would expect appropriate references to  them to be included in the report and full 
details included in the list of NTMs. 
Answer:
 
Viet Nam would like to provide a full record of a ll quantitative import restrictions that have been 
applied and the schedule for phasing them out   in the Annex B to this document. 
Question 62 
This section of the draft Elements needs to be am ended to refer to salt that is also subject to 
measures of the kind referred to in paragraph 118 of WT/ACC/SPEC/VNM/4/Rev.1. 
Are any non-agricultural products other than sa lt subject to restrictions maintained through 
discretionary import licensing?  If so, we would like to see them mentioned in the text of the 
draft report and the subject of appropriate entries in the NTMs list.  
Answer:  
Viet Nam would like to provide a full record of a ll quantitative import restrictions that have been 
applied and the schedule for phasing out them in the Annex B to this document. 
Question 63 
We ask Viet Nam to clarify whether the "flexibl e system based on foreca sted gaps between total 
demand and supply of the goods concerned" is anot her name for its system of discretionary 
import licensing.  If the "flexible system" in volves measures other than discretionary import 
licensing as described elsewhere in the report and recorded in the list of NTMs, we would expect 
details of the measures and the affected products to  be reflected in the text and to be included in 
the list of NTMs. 
Answer:  
Viet Nam confirms that the above-mentioned understanding is right. WT/ACC/VNM/33 
Page 28  
 
 Question 64 
In the reply to Questions 72 of WT/ACC/VNM/ 32, Viet Nam still has not provided a full 
description of line-management measures it proposes to retain after accession.  It mentions in a 
general way such products subject to line management as pharmaceuticals, breeding animals, plants, etc, without providing further details, and without providing specific references to the 
WTO justification it considers applicable in each case. 
Please fully describe the line-management measu res that are proposed to be retained after 
accession, include the substance of these descriptions and proposals in the text of the draft Working Party report and enter all of these line-management measures, identified on a product-by-product basis, into the list of no n-tariff measures, currently at Table 4 of 
WT/ACC/SPEC/4/Rev.1.  These measures are of the nature of non-tariff measures, and the 
focus of the discussion in relation to each me asure needs to be whether it satisfies the 
appropriate standard of WTO conformity or whether it should be reformed or eliminated by the date of accession. 
Answer:
 
Full details concerning line-management measur es applied in the period 2001-2005 under the 
Decision No. 46/2001/QD-TTg are provided in Annex C attached to this document.  Viet Nam 
commits that products subject to line-manage ment will be imported upo n demand without being 
restricted in terms of quantity and value, a nd will be in accordance with WTO regulations upon 
accession.  The list of products subject to line-mana gement is not fixed, and may be revised when 
needed. 
Question 65 Viet Nam provides the same answer to Question 73 of WT/ACC/VNM/32 as for Question 72, 
and no detail of the measures. 
In the full description of the line-management measures that currently exist and of those 
measures proposed to be retained after accession, would Viet Nam please provide details of the 
licensing used, as well as of details of the meas ures implemented by means of line-management?  
If the licenses are automatic within the meaning of the relevant provisions of Articles 1 and 2 of 
the Agreement on Import Licensing Procedur es, would Viet Nam please indicate how the 
requirements of these WTO provisions are met.  If  the licenses are not au tomatic, Viet Nam will 
need to say so and justify the measure that non- automatic licensing is u sed to implement.  The 
substance of these aspects of its descriptions and proposals will need to be transposed to the 
draft Working Party report and relevant details of  them will be entered into the list of non-
tariff measures. 
Answer:
 
Full details concerning line-management measur es applied in the period 2001-2005 under the 
Decision No. 46/2001/QD-TTg are provided in Annex C attached to this document. Viet Nam 
commits that products subject to line-manage ment will be imported upo n demand without being 
restricted in terms of quantity and value, a nd will be in accordance with WTO regulations upon 
accession.  The list of products subject to line-mana gement is not fixed, and may be revised when 
needed.  WT/ACC/VNM/33 
 Page 29 
 
 
 Question 66 
According to paragraph 122 and Table-4 of WT /ACC/SPEC/VNM/4/Rev.1 as well as Table-1 of 
WT/ACC/VNM/25/Rev.3, Viet Nam prohibits im ports of second-hand clothing and second-hand 
consumer products in order to protect public health.  We do no see any rationale in unanimously imposing import ban on these items without objective and scientific basis.  We 
would therefore like to clarify whether such im port ban is consistent with Article 11 of 
GATT 1994.  Given that trade restrictive measures should be the ones with the least trade distortive nature, we would like to request the Government of Viet Nam to provide us a convincing explanation justifying impositi on of import ban under the above-mentioned 
circumstance.  In any event, we would like to re quest the Government of Viet Nam that import 
ban on the above-mentioned clothing and consum er products should be abolished, unless there 
is any rationale and such ban is consistent with Article 11 of GATT 1994. 
Answer:
 
Viet Nam takes note of the above-mentioned comme nts.  However, due to the low level of 
management capability, there is no alternative meas ure other than import prohibition to achieve the 
objectives of safety, health and environment etc.  Viet Nam seeks for the understanding and sympathy 
from Working Party members on Viet Nam's situat ion, especially when some WTO Members with 
higher level of development still have to main tain import prohibition on certain used items. 
Question 67 
What does Viet Nam intend to do about the cu rrent ban on importation of motorcycles of a 
cylinder capacity exceeding 175 cc, except for military use? 
A ban on such motorcycles does not appear to be the least trade distortive measure available to 
control for safety concerns.  We theref ore request that this ban be removed. 
Answer:  
Viet Nam prohibits the domestic registration of  all motorcycles with engine capacity exceeding 
175 cm³ in order to ensure security and traffic safe ty.  Such motorcycles are only allowed for special 
purposes such as for the armed forces, security pe rsonnel, or for sport competition.  The import 
prohibition of motorcycles with engine capacity exceeding 175 cm³ is a result of the domestic registration prohibition and is applied on a non-discriminatory basis.  Viet Nam does not have domestic production of motorcycles with  engine capacity exceeding 175 cm³. 
Question 68 
In paragraph 122 of the Draft Report, it is d escribed that Viet Nam prohibits importation, 
registration and circulation of motorcycles with  engine capacity exceeding 175cc and imports of 
second hand spare parts are prohibited for traffic security reasons. As regards motorcycles, in 
September 2003, the Vietnamese Government impo sed measures to drastically reduce the level 
of quantities of motorcycles spare parts import fr om already approved level, which resulted in 
seriously affecting foreign enterprises.  Subs equently in November the same year, the 
Government granted additional quotas for import s to foreign enterprises.  The reason for 
imposing such measures explained by the Viet namese Government was that they were intended 
to limit the production of motorcycles in order to address the problem of ever-increasing traffic 
congestion and accidents. Although we take note of such explanation, we are of the view that 
such measures may cause problems to enterprises' smooth operations in Viet Nam and would WT/ACC/VNM/33 
Page 30  
 
 like to propose that the commitment of the Viet namese Government for not re-introducing such 
measures in the future be clearly reflected in the draft Report. 
Answer:
 
Viet Nam commits to eliminate all forms of import quotas and restrictive licences inconsistent with 
WTO provisions upon its accession and agrees to incorporate this commitment into the Draft Report 
of the Working Party. 
Question 69 
In paragraph 129 of WT/ACC/SPEC/VNM/4/Rev.1, Viet Nam has undertaken to comply with 
the Agreement on Import Licensing Procedures by 1 January 2005, except for provision of 
information on procedures and relevant informatio n, and intends to comply with all provisions 
of the Agreement upon accession. 
This undertaking will need to be reflected as  a formal commitment in the Working Party 
report. 
Answer:  
Viet Nam commits to comply with the Agreement on Import Licensing Procedures upon accession 
and agrees to incorporate the commitment in to the Draft Report of the Working Party. 
Question 70 
Is Viet Nam still planning to submit the amende d Commercial Law to the National Assembly in 
September 2004? 
Answer:  
Viet Nam is still planning to submit the amende d Commercial Law to the National Assembly in 
September 2004 as set out in the Legislation Program submitted at the eighth session of the Working 
Party. 
Question 71 
In WT/ACC/VNM/22/Rev.1, Viet Nam indicates th at the regulations necessary to bring it into 
conformity with the WTO Agreement on Import Licensing Procedures will be implemented on 
1 January 2005.  
We thank Viet Nam for these assurances, and ask for an update on how this is being 
accomplished.  We will need more  specific information on the fees charged, prior to finalization 
of this section. 
Answer:  
The Ministry of Trade is drafting a decision of the Prime Minister on import licensing procedures 
based on the WTO Agreement on Import Licensing Procedures.  This decision is planned to be 
effective on 1 January 2005.  At present, this draf t has already been sent to relevant ministries and 
authorities for comments before being submitted to  the Prime Minister.  Viet Nam will keep the 
Working Party updated on the legislation progr ess and contents of this legal document.  WT/ACC/VNM/33 
 Page 31 
 
 
 - Customs valuation 
Question 72 We would appreciate an update on efforts to  fully implement the WTO Customs Valuation 
Agreement. 
- What specific measures will be taken to im plement the requirements for transparency 
and due process and appeal? 
- Viet Nam should provide revised responses to the questionnaire on customs valuation 
based on the provisions of the new and prospective  legislation that Viet Nam intends to apply beginning in 2004, and should be prepared by the time of the next WP meeting to state definitively how it will revise the cu rrent appeal process that denies recourse for 
appeal to an independent tribunal unless furt her administrative appeals are foregone. 
Answer:
 
With respect to measures to implement the requi rements for transparency, process and appeal, 
Viet Nam has issued the circular and decisi on guiding the implementation of the Decree 
No. 60/2002/ND-CP dated 6 June 2002 on the implementation of the Agreement on the 
Implementation of Article VII of the GATT 1994.  These new documents provide for transparency 
and due process in the implementation of the Agreement on the Implementation of Article VII of GATT 1994. 
With respect to the appeal procedures, the rights to  appeal and the appeal procedure in the field of 
customs is stipulated in Article 14 of the Decree No. 60/2002/ND-CP and Item 1 of Chapter IV of the 
Circular No. 118/2003/TT-BTC.  These provisions re fer to the current regulations concerning 
complaints and denouncements. 
- According to the Item 7 of Article 1 of  the Law No. 26/2004/QH11 on amendments and 
supplements to a number of articles of th e Law on Complaint and Denouncement amending 
the Article 39 of the Law on Complaint and De nouncement, "Within the period of 30 days, 
from the date the settlement period expires as stipulated in the Article 36 of the Law on 
Complaint and Denouncement if the complaint is  not settled, or from the date receiving the 
first decision on complaint settlement if the comp lainants are not satisfied, the complainants 
are entitled to appeal to the immediate higher leve l of competent authority or to initiate legal 
proceedings with an administrative court as stipulated by laws …" 
- According to the Item 1 of Article 1 of the Ordinance No. 10/1998/PL-UBTVQH10 dated 
25 December 1998 amending and supplementing some articles of the Ordinance on 
Procedures for Settlement of Ad ministrative Cases:  "Individuals, government authorities, 
organizations are entitled to appeal to administ rative courts against administrative decisions, 
administrative behaviours in the following cases: 
- Having already appealed to the competent aut hority for the first time as stipulated from 
the Article 19 to Article 25 of the La w on Complaint and Denouncement, but the 
settlement period expires as stipulated in the Article 36 of the Law on Complaint and 
Denouncement and the complaint is  not settled or appealed to the immediate higher level 
of competent authority; and 
- Having already appealed to the first level of competent authority as stipulated from the 
Article 19 to Article 25 of the Law on Compla int and Denouncement, but is not satisfied 
with the settlement decisions and not app ealed to the immediate higher level of 
competent authority". WT/ACC/VNM/33 
Page 32  
 
 According to the two above mentioned regulations, individuals, government authorities, organizations 
who are not satisfied with the settlement decisions or after having administrative appeals for the first 
time, but not settled, can appeal to the immediate higher level of competent authority or to initiate 
legal proceedings with a court as stipulated by laws.  At this stage, individuals, government 
authorities, organizations can choose one of th e following: to further appeal according to 
administrative procedures or to initiate legal pro ceedings according to legal procedures.  Current 
regulations of Viet Nam do not allow courts to review administrative decisions and do not allow 
recourse to both administrative and legal appeals. 
The customs valuation system of Viet Nam is now bei ng reformed to be in conformity with the CVA.  
Many regulations have been issued and many guid ing documents are going to be issued in the near 
future.  Therefore, Viet Nam will adjust its respon ses to the questions in the questionnaire on customs 
valuation based on the new legislation as soon as possible. 
Question 73 
We thank Viet Nam for the information on the price database.  We would nevertheless like to 
recall that in our view customs values have to be determined on the basis of real transaction 
values for the individual product and that this should not be circumvented. 
Answer:
 
Viet Nam commits to comply with WTO's provisi ons on customs valuation upon its accession to the 
WTO. On this basis, customs valuation will be de termined on the basis of transaction values.  The 
price database will be used to ensure the implementation of this requirement. 
Question 74 
According to paragraph 130 the customs valuation sy stem of Viet Nam is based on the principle 
of the contract price which is not entirely synony mous with the transaction value as stipulated 
in Article I of the agreement on customs valua tion.  On the basis of the information in 
paragraph 137 and in the Action Plan (WT/ACC/ VNM/20/Rev.2) Viet Nam uses the transaction 
value for majority of entries.  This improvement is very welcomed.  
Could Viet Nam specify what is the majority of entries?  Which percentage of total imports are 
valued according to the transaction value principle? 
When does Viet Nam foresee the extension of the scope of the new customs valuation system to 
include all imports ? 
Answer:  
Paragraph 130 elaborates the past customs valuation system of Viet Nam (at the time Viet Nam 
submitted its application to accede to the WTO).  As  elaborated in the paragraph 137 and the Action 
Plan already submitted to the Working Party, the customs valuation system of Viet Nam has been 
reformed to gradually comply with the Agreem ent on the Implementation of Article VII of GATT 
with the usage of transaction value as the basic prin ciple.  After the initial pilot stage, Viet Nam has 
consistently expanded the applica tion of methods and principles of customs valuation as required by 
the Agreement on the Implementation of Article VII of the GATT to its trading partners on the MFN 
basis.  Up to now, this system has been applied to imports from more than 50 countries and territories, 
including almost all the partners which Viet Nam has trade relations.   WT/ACC/VNM/33 
 Page 33 
 
 
 In paragraph 137, there is no specific content men tioning that "Viet Nam uses the transaction value 
for majority of entries" at the moment due to the f act that the application of the system is expanded on 
the basis of countries of origins (trading partners), not on the basis of products.  In addition, the legal 
frameworks guiding the implementation of the customs valuation system (CVA) have just been issued 
in the recent time (most of which has been issued  in 2004) and have gradually been improved from 
arising problems in practice.  In addition to training courses for custom s officers, data have just been 
collected in the context of continuously expanding sc ope of application.  Thus, the collection of data 
to exactly specify what is the majo rity of entries or the percentage of total imports is valued according 
to the new system is not available at the moment. 
However, Viet Nam intends to apply the new custom s valuation system to all imports into Viet Nam 
upon accession to the WTO, as committed in the Acti on Plan to implement the Agreement on the 
Implementation of Article VII of the GA TT submitted to the Working Party.  
Viet Nam has applied customs valuation methods according to the principle of the GATT to goods 
imported with commercial contracts of origins from more than 50 countries in the world.  In the 
coming time, Viet Nam intends to expand the scope of application according to the commitment 
Viet Nam has made with other countries on MFN b asis and implement the roadmap as provided in the 
Action Plan to implement the Agreement on the Im plementation of Article VII of GATT to fully 
apply the customs valuation according to the princi ples of the GATT to all imports into Viet Nam 
upon accession. 
The Decree No. 60/2002/ND-CP dated 6 June 2002 and Circular No. 118/2003/TT-BTC dated 
8 December 2003 has fully applied the principle of  customs valuation based on transaction value and 
provided methods of customs valuation as require d by the Agreement on the Implementation of 
Article VII of the GATT. 
In the Action Plan to implement the Agreement on the Implementation of Article VII of the GATT 
submitted to the Working Party, Viet Nam commits to fully comply with the obligations stipulated in 
the Agreement upon accession.  
At the moment, Viet Nam has applied the methods and principles of customs valuation as required by 
the Agreement on the Implementation of Article  VII of GATT on MFN basis to some trading 
partners.  Viet Nam has not temporarily applie d the computed value method and a part of the 
deductive method (only for imported goods for processing) due to technical difficulties and limitations in terms of information access and data collection.  Viet Nam is strengthening its capacity 
buildings and upgrading necessary equipment to overcom e these technical difficulties in order to fully 
implement the requirements of the Agreement on the Implementation of Article VII upon accession. 
Viet Nam also hopes that WTO Members will offer technical assistance to help Viet Nam overcome 
these problems. 
Question 75 
In paragraph 133 of the draft Report, it is  described that "he added that Viet Nam was 
generally phasing out its minimum import valu es.  The differences in the minimum import 
prices of goods from various origins had already  been narrowed.  The number of commodity 
groups subject to minimum value had been cu t from 15 to 7 in 2000.  Goods subject to 
minimum customs values as per April 2004 are listed in Table 6."  We have heard the explanation from the Vietnamese side that upon accession to WTO Viet Nam would abolish its 
minimum import values.  We would like to cl arify the facts about future treatment of the 
minimum import values and propose to  amend the paragraph accordingly. WT/ACC/VNM/33 
Page 34  
 
 Answer:
 
Viet Nam commits to eliminate the table of minimum import values upon its accession to the WTO. 
In order to implement this commitment, Viet Nam in tends to narrow the applic ation scope of the table 
of (meaning expanding the list of countries subject to CVA that the table of minimum import values is 
not applied on MFN basis).  On the other hand, Viet Nam will step up its training efforts on 
management and inspection techniques to customs officers in customs valuation, commercial fraud 
detection and promote the post clearance inspection activities. 
Question 76 
Paragraph 137.  Which articles of the customs valuation agreement have not been fully 
implemented yet in Viet Nam ?  Has Viet Nam al ready incorporated the interpretative notes of 
the customs valuation agreement in its legislation ?  Which target groups are subject to the new 
valuation system ? 
Answer:  
At the moment, Viet Nam has applied the methods and principles of customs valuation as required by 
the Agreement on the Implementation of Article  VII of GATT on MFN basis to some trading 
partners.  Viet Nam has not temporarily applie d the computed value method and a part of the 
deductive method (only for imported goods for processing) due to technical difficulties and limitations in terms of information access and data collection.  Viet Nam is strengthening its capacity 
buildings and upgrading necessary equipment to overcom e these technical difficulties in order to fully 
implement the requirements of the Agreement on the Implementation of Article VII upon accession. 
Viet Nam also hopes that WTO Members will offer technical assistance to help Viet Nam overcome 
these problems. 
Viet Nam has fully incorporated the provisions  of the Agreement on the Implementation of 
Article VII, as well as the interpretative notes and ot her annexes into Vietnamese regulations, namely 
the Decree No. 60/2002/ND-CP and Circular No. 118/2003/TT-BTC. 
Question 77 
Table 6:  Please provide a revised list of produc ts subject to minimum prices at the tariff line 
level. 
Answer:
 
The table of minimum prices on imports was elaborated by specific product description.  Therefore, it 
is technically difficult to convert it to the tariff lin e level.  On the other hand, Viet Nam has committed 
to eliminate the table of minimum prices on imports in order to fully implement the Agreement on the 
Implementation of Article VII upon accession.  Theref ore, Viet Nam would like to seek the flexibility 
of WTO Members to exempt Viet Nam from this request. 
Question 78 
We note the commitment to eliminate mini mum import valuation upon accession, and the 
comprehensive list of goods currently subject to this measure in Table 6. 
What steps will Viet Nam take to implement this commitment?  Is draft legislation in 
development? Will the practice be phased out or will it be replaced by other measures?  WT/ACC/VNM/33 
 Page 35 
 
 
 Answer:  
Viet Nam commits to eliminate the table of minimum import values upon its accession to the WTO. 
In order to implement this commitment, Viet Nam in tends to narrow the applic ation scope of the table 
of (meaning expanding the list of countries subject to CVA that the table of minimum import values is 
not applied on MFN basis).  On the other hand, Viet Nam will step up its training efforts on 
management and inspection techniques to customs officers in customs valuation, commercial fraud 
detection and promote the post clearance inspection activities. 
Question 79 
We encourage Viet Nam to eliminate the minimum values (as at April 2004) listed in Table 6 of 
WT/ACC/SPEC/VNM/4/Rev.1 by the date of  accession and accept the commitment at 
paragraph 138 that it will comply fully with th e provisions on customs valuation from the date 
of accession. 
Answer:  
Viet Nam commits to eliminate the minimum import values and comply with WTO's provisions in 
regard of customs valuation upon its accession to the WTO. 
- Rules of Origin Question 80 Paragraph 141.  We expect implementation in la w of Article 2(h) and Paragraph 3(d) of Annex 
II of the WTO Agreement on Rules of Origin, i.e.: 
- that for both non-preferential and preferenti al trade, upon the request of an exporter, 
importer or any person with a justifiable cause,  assessments of the origin that would be 
accorded to a good are issued as soon as possible but no later than 150 days after the 
request; 
- that requests for such assessments shall be accepted before trade in the good concerned 
begins and may be accepted at any later point in time; and 
- that such assessments shall remain valid fo r three years provided that the facts and 
conditions, including the rules of origin, under which they have been made remain 
comparable. 
We take note of the assurance that Viet  Nam will fully implement the Agreement upon 
accession, but look for specific legislation add ressing both the above issue and Viet Nam's 
broader implementation of the Agreement. 
Answer:
 
Viet Nam intends to incorporate the general regula tions on rules origins into the Draft Commercial 
Law and to issue detailed regulations in the fo rm of Government's doc uments implementing the 
Commercial Law. 
Question 81 
Paragraph 141.  Viet Nam indicated that it wo uld consider drafting a higher level document 
addressing the issues of the Agreement on Rules of  Origin (i.e. requirements of Article 2(h) to WT/ACC/VNM/33 
Page 36  
 
 Annex II) which are not yet fully dealt with in th e existing legislation.  Could Viet Nam report 
on any steps in that regard? 
Answer:
 
Viet Nam intends to incorporate the general regula tions on rules origins into the Draft Commercial 
Law and to issue detailed regulations in the fo rm of Government's doc uments implementing the 
Commercial Law. 
Question 82 
Paragraph 141.  Viet Nam has informed us that "goods owners, customs declarants or agents 
performing customs procedures are responsible for the legality of the Certificate of Origin".  In order to ensure the authenticity of the Certificat e of Origin issued by Viet Nam, we would like 
to ask how Viet Nam's current (or future) legi slation will meet WTO requirements, such as 
those contained in Article 2(h) of the Agreement on Rules of Origin. 
Answer:
 
According to Item 6, section I of the inter-ministerial Circular of the Ministry of Trade and the 
General Customs Department No. 09/2000/TTLT- BTM-TCHQ dated 17 April 2000 guiding the 
identification and examination of origins of goods, e xporters and importers are legally responsible for 
the legality and eligibility of thei r presented Certificate of Origin. 
According to the current regulations, Certificates of Origin are normally issued by the Viet Nam 
Chamber of Commerce and Industry or other competent authorities stipulated by laws.  Certificates of Origin of goods entitled to preferential treatmen t according to treaties or agreements between 
Viet Nam and other countries, groups of countries or  international economic organizations is issued 
by the Ministry of Trade or other authorities appointed by the Government.  Certificates of Origin of 
goods manufactured in industrial zones, export processing zones are issued by the management boards of these industrial zones, export processing zones.   Therefore, if there is a suspicion over the 
authenticity of any Certificate of Origin, compet ent authorities in the importing countries can request 
the above mentioned authorities of Viet Nam to  make assessment over the authenticity of the 
Certificate of Origin issued by them. 
Viet Nam intends to incorporate the general regula tions on rules origins into the Draft Commercial 
Law and to issue detailed regulations in the fo rm of Government's doc uments implementing the 
Commercial Law. 
- Preshipment Inspection 
Question 83 
We recognize that Viet Nam does not currently utilize a preshipment inspection service.   
If one should be used in the future, however, fo r any activity required for customs clearance, for 
importation or exportation, we would expect that the firms employed would be required to 
observe WTO provisions, including that any fees be based on the cost of the service rendered 
and not on the value of the traded good being inspected or any other basis. 
We would want to see commitment language th at explicitly states that the Government of 
Viet Nam should take responsibility for ensuri ng that the Preshipment Inspection Service 
observe WTO provisions, inter alia, in the area s customs valuation, import licensing, TBT and  WT/ACC/VNM/33 
 Page 37 
 
 
 SPS, and that it provide the right of appeal to the Government in the event of conflict with the 
trader.  position.   
We offer the following text: 
The representative of Viet Nam stated that if preshipment inspection 
requirements were introduced, they would be temporary and in conformity with 
the requirements of the Agreement on P reshipment Inspection.  Viet Nam would 
take full responsibility to ensure that su ch enterprises operating on its behalf 
complied with the provisions of WTO Agreements including the Agreements on Technical Barriers to Trade, Sanitary and Phytosanitary Measures, Import 
Licensing Procedures, the Implementation  of Article VII, Rules of Origin, 
Implementation of Article VI (Antidumping), Subsidies and Countervailing 
Measures, Safeguards, and Agriculture.  The establishment of charges and fees would be consistent with Article VIII of the GATT 1994 and Viet Nam would ensure that the due process and transparency requirements of the WTO Agreements, in particul ar Article X of the GATT 1994 would be applied. 
Decisions by such firms could be appealed by importers in the same way as 
administrative decisions taken by the Government of Viet Nam 
Answer:
 
Viet Nam commits that if preshipment inspection servi ce is utilized in Viet Nam in the future, it shall 
be implemented in conformity with the WTO Agreem ent on Pre-shipment Inspection.  Other relevant 
matters, such as customs valuation, import licen sing, TBT and SPS, shall be implemented in 
conformity with the WTO relevant provisions. 
Based on the commitment above, Viet Nam proposes to use the commitment language in a general 
manner with reference to WTO obligations, but not mentioning specific obligations in this paragraph 
in order to ensure the balance in content between parts of the Working Party Report on the one hand, 
and to avoid interpretative referenc e to obligations stipulated in WTO agreements on the other hand, 
making it complicated in monitoring the commitment implementation of Viet Nam.  On this basis, 
Viet Nam proposes the language for this paragraph as follows: 
"The representative of Viet Nam stated that if pre-shipment inspection requirements 
were introduced, they would be in conformity with the requirements of the Agreement on Pre-shipment Inspection a nd other WTO relevant agreements."  
- Anti-dumping, countervailing duties, safeguard regimes 
Question 84 
We suggest that Viet Nam table its legislation in  this area as soon as possible for WP review. 
Answer:
 
Viet Nam has already provided the English transla tion version of the Ordina nce on Safeguards at the 
seventh meeting of the Working Pa rty.  Unofficial English translation versions of the newly 
promulgated Ordinance Anti-dumping Measures and the Ordinance on Countervailing Measures on 
Goods Imported into Viet Nam are attached herewith. WT/ACC/VNM/33 
Page 38  
 
 Question 85 
Paragraph 148:  Please add the reference of th e WTO document containing the Ordinance on 
safeguard action of 25 May 2002. 
Answer:
 
Viet Nam agrees to this proposal. Question 86 We endorse a strong commitment by Viet Nam no t to use these measures until WTO consistent 
legislation is in place. 
Answer:
 
Up to now, Viet Nam has issued three ordina nces on safeguards, anti-dumping and countervailing 
measures based on the relevant WT O agreements respectively. Viet  Nam has already provided the 
English translation version of the Ordinance on Sa feguards at the seventh meeting of the Working 
Party.  Unofficial English translation versions  of the newly promulgated Ordinance Anti-dumping 
Measures and the Ordinance on Countervailing M easures on Goods Imported into Viet Nam are 
attached herewith.  
As Viet Nam already has the legislative documents in place, the above suggested commitment is no 
longer relevant. 
Question 87 
The square-bracketed text in paragraph 15 0 of WT/ACC/SPEC/VNM/4/Rev.1 includes a 
statement that safeguards, anti-dumping and countervailing measures would be brought into 
conformity with the relevant WTO agreements upon accession. 
We would like to see Viet Na m accept this commitment. 
Answer:  
Viet Nam commits that safeguards, anti-dumping and countervailing measures shall be applied in 
conformity with the relevant WTO agreements  upon Viet Nam's accession to goods imported from 
trading partners who also comply with the releva nt WTO agreements when they apply these measures 
to goods originated from Viet Nam. 
B. EXPORT REGULATIONS 
- Customs tariffs, fees and charges for services rendered, application of internal taxes to 
exports 
Question 88 Table 7:  Please provide for all products liste d in table 7 the corresponding HS number at the 
tariff line level.  WT/ACC/VNM/33 
 Page 39 
 
 
 Answer:  
Viet Nam Export Tariff Nomenclature was amended and issued according to the Decision 
No. 45/2002/QD-BTC dated 10 April 2002 (attached here to as Annex F). According to this Decision, 
the Export Tariff Nomenclature has been shortened and HS headings have been included in each tariff 
line. 
- Export restrictions Question 89 We note Viet Nam's comments on its export controls on rice.  We seek the review and 
rationalization of all its export restrictions, in line with WTO provisions. 
Answer:
 
Viet Nam is ready to discuss this matter with Members of the Working Party in more details. 
Question 90 
Viet Nam applies duties of 35 and 45 per cent on  the export of ferrous or nonferrous scrap.  
What is the purpose of these restrictions?  Does this level of duty permit exports?  We urge Viet Nam to eliminate its restrictions on ferrous scrap. 
Answer:
 
The purpose of export duties on ferrous or nonferrous scrap originates from the supply and demand 
balance of this type of products in the domestic market.  At present, Viet Nam still has to import this 
type of products, and although they are scrap, they can be recycled.  Theref ore, Viet Nam restricts 
export of this type of products in order to save cost s for enterprises which need to use them. However, 
the domestic source of ferrous scraps is becoming exha usted. In our view, the above regulation is not 
inconsistent with WTO's provisions. 
Question 91 
Paragraphs 156/159 states that import-export li censing requirements had been abolished by 
virtue of Government Decree No. 57/1998/ND-CP of 31  July 1998.  According to Table 8, there 
do exist still specific controls or restrictions on items such as textiles and garments which are 
subject to export quotas. Not only might this  hamper the economic development of the country 
itself but also does not seem to be justified und er WTO rules. Please provide us with the latest 
up-date regarding these quotas. Is there any commi tment that Viet Nam is abolish these quotas 
once accessing the WTO? What happens if th e quotas are already fulfilled prematurely as 
happened in 2003? 
Answer:  
Viet Nam fully shares the comments that textile  and garment quotas not only hamper the economic 
development of the country itself but also cannot be  justified under WTO rules. However, this is the 
type of restriction applied to textile and garment exports of Viet Nam by some WTO Members, not the type of restriction Viet Nam applies to its exports. WT/ACC/VNM/33 
Page 40  
 
 Question 92 
Export Ratio Requirement (Q&A120):  Viet Na m has stated that "immediately after its 
accession to the WTO, it will rem ove mandatory export requirements stipulated in current legal 
documents as well as investment licences issued  by central and local authorities".  Could 
Viet Nam kindly clarify the meaning of "immediate ly after" in this context?  Does that mean 
upon its accession to the WTO? 
Answer:
 
Viet Nam commits to eliminate mandatory export requirements upon accession to the WTO. 
Question 93 
In the reply to Question 95 of WT/ACC/VNM/32 and at paragraph 160 of 
WT/ACC/SPEC/VNM/4/Rev.1, Viet Nam states that it  is not applying any export restrictions on 
rice but would develop a "flexible control mechanis m" on production and trade of rice.  Please 
provide more information on the details of this mechanism including its trade effects.  Please 
also explain how such a mechanism woul d be transparent and WTO consistent. 
Answer:  
The rice export quota and focal point exporting enterp rises for rice have been eliminated and the right 
to export is now open to all enterprises.  However,  in order to ensure national food security, at the 
beginning of each year, based on forecast of a nnual production, consumption and storage, the 
Government will announce the indicative export volume in  that year to all ente rprises.  Enterprises are 
free to sign rice export contracts and then notify to  the Viet Nam Food Association.  The Viet Nam 
Food Association will keep enterprises updated on the accumulated contracted export volume in order 
to let them know before signing export contracts with  foreign partners.  The Government reserves the 
right to intervene in the rice market in WTO-cons istent fashion in the case of rice shortage in the 
domestic market (or threat thereof).  However, in practice Viet Nam has not had to recourse to 
intervention measure in recent years. 
Question 94 
In paragraph 159 of WT/ACC/SPEC/VNM/4/Rev.1, Viet Nam was requested to make a 
commitment to introduce WTO consistent measures and only maintain export restrictions that 
could be justified under WTO rules.  In paragr aph 160, Viet Nam responded that rice was vital 
for socio-economic security and controls would not be eliminated, although rice export quotas 
had been eliminated. 
We seek a commitment from Viet Nam not to a pply export restrictions except in conformity 
with WTO rules. 
Answer:  
Viet Nam commits that rice export management me asures shall be consistent with WTO provisions 
upon accession to the WTO, taking into account that rice is the most important food staple for Vietnamese people.  WT/ACC/VNM/33 
 Page 41 
 
 
 - Export Subsidies 
Question 95 We are of the view that the export subsidy is on e of the most trade distorting measures and that 
all forms of export facilitating measures including  export credits, state export trading and food 
assistances should be abolished. Although we note  that Viet Nam confirmed elimination of some 
subsidies upon its accession as set out in paragr aph 167, we hope that Viet Nam will abolish as a 
matter of principle export subsidies within a certain period of time and it should be reflected in the draft Report. 
Answer:
 
Viet Nam commits to eliminate subsidies continge nt upon localization ratios and the use of domestic 
over imported goods upon accession to the WTO. 
In addition, Viet Nam commits to eliminate subsid ies contingent upon export performance in the form 
of direct payments within three years from the date of accession to the WTO.  
As for other types of subsidies (subsidies in the form of investment incen tives for local and foreign 
invested enterprises), Viet Nam commi ts to eliminate this type of subsidies within nine years from the 
date of accession to the WTO.  The immediate elim ination of this type of subsidies will have a 
negative impact on the investment environment of Viet Nam, especially given the fact that some WTO Members with higher level of development th an Viet Nam (i.e. countries with GNP per capita 
up to US$ 1,000 per annum) still mainta in this type of subsidies.  Having GNP per capita of just over 
US$ 400 per annum, Viet Nam hopes that Memb ers of the Working Party would accept this 
commitment of Viet Nam. 
Question 96 In paragraph 165 of WT/ACC/SPEC/VNM/4/Rev.1, Viet Nam confirms that the export ratio 
requirement (tariff exemption on import of pr oduction raw materials to foreign invested 
enterprises exporting at least 80 per cent of their products) would be eliminated upon accession. 
We would like to see this reflected as a formal commitment in the report. 
Answer:
 
Upon WTO accession, Viet Nam will abolish the mandatory export ratio requirement (i.e.. 
requirement for issuing investment licences) as stipulat ed in current legislation documents (i.e. in the 
List of Products issued in conjunction with th e Decision No. 718/BKH-QD dated 7 December 2001 of 
the Ministry of Planning and Investment) as well as in Investment Licenses issued by the central and 
local authorities.  These export ratio requirement ar e different from tariff exemption, with the later 
being a form of subsidies. 
Question 97 
Paragraphs 166-7.  We applaud Viet Nam's commitment to eliminate prohibited export 
subsidies.  We would like to see all such measur es eliminated upon accession.  We do not believe 
conditioning their removal upon the level of Viet Nam's GNP is justified. WT/ACC/VNM/33 
Page 42  
 
 Answer:
 
Viet Nam commits to eliminate subsidies continge nt upon localization ratios and the use of domestic 
over imported goods upon accession to the WTO. 
In addition, Viet Nam commits to eliminate subsid ies contingent upon export performance in the form 
of direct payments within three years from the date of accession to the WTO.  
As for other types of subsidies (subsidies in the form of investment incen tives for local and foreign 
invested enterprises), Viet Nam commi ts to eliminate this type of subsidies within nine years from the 
date of accession to the WTO. The immediate elimin ation of this type of subsidies will have a 
negative impact on the investment environment of Viet Nam, especially given the fact that some WTO Members (i.e. countries with GNP per capita up to US$ 1,000 per annum) with higher level of 
development than Viet Nam still maintain this type  of subsidies. Having GNP per capita of just over 
US$ 400 per annum, Viet Nam expects this comm itment to be accepted by the Members of the 
Working Party.  While being less able to attract fo reign investment, Viet Nam needs to maintain some 
subsidies in the form of investment incentives to satisfy the domestic needs of investment capital for 
socio-economic development.  Furthermore, it is also  the desire of most foreign investors who have 
been operating and are to invest in Viet Nam to have such investment incentives retained. 
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS 
- Industrial policy, including subsidies Question 98 Viet Nam indicates that it plans to eliminat e import duty incentives based on local content 
requirements by the end of 2006.  A transition  for implementing the provisions of the SCM 
agreement is not automatically a vailable to acceding countries. We  would like to know why the 
transitions requested are necessa ry.  Are there legal issues? 
Answer:
 
Viet Nam commits to eliminate subsidies continge nt upon localization ratios and the use of domestic 
over imported goods upon accession to the WTO. 
Question 99 We associate ourselves with the position taken by members, and seek Vi et Nam's consideration 
of eliminating its prohibited subsidies. 
Answer:
 
Viet Nam commits to eliminate subsidies continge nt upon localization ratios and the use of domestic 
over imported goods upon accession to the WTO. 
In addition, Viet Nam commits to eliminate subsid ies contingent upon export performance in the form 
of direct payments within three years from the date of accession to the WTO.  
As for other types of subsidies (subsidies in the form of investment incen tives for local and foreign 
invested enterprises), Viet Nam commi ts to eliminate this type of subsidies within nine years from the 
date of accession to the WTO.  The immediate elim ination of this type of subsidies will have a 
negative impact on the investment environment of Viet Nam, especially given the fact that some  WT/ACC/VNM/33 
 Page 43 
 
 
 WTO Members (i.e. countries with GNP per capita up to US$ 1,000 per annum) with higher level of 
development than Viet Nam still maintain this type  of subsidies. Having GNP per capita of just over 
US$ 400 per annum, Viet Nam expects this comm itment to be accepted by the Working Party's 
Members. While being less able to attract forei gn investment, Viet Nam needs to maintain some 
subsidies in the form of investment incentives to satisfy the domestic needs of investment capital for 
socio-economic development.  Furthermore, it is also  the desire of most foreign investors who have 
been operating and are to invest in Viet Nam to have such investment incentives retained.  
Question 100 
Paragraphs 173/174:  Both export oriented foreign  invested or domestic enterprises may benefit 
from investment incentive schemes.  These incenti ves vary, however, at least in part depending 
upon the type of ownership (foreign or domestic).  In addition to the fact that such a system 
with multiple schemes may be both costly an d difficult to administer, we wonder whether a 
unification of the incentive scheme would not be economically and financially preferable 
including from a transparency point of view.  In addition, the present  system may also be a 
source of direct or hidden discrimination between foreign - and domestically-owned enterprises.  
Do the Vietnamese authorities intend to ref orm this system and, if yes, when ? 
Answer:  
Viet Nam has been striving to unify domestic and fo reign investment legislation, including legislation 
on investment incentives.  The Law on Corpor ate Income Tax (amended) and the Decree 
No. 164/2003/ND-CP dated 22 December 2003 of the Government providing details for the 
implementation of this Law (entering into force from 1 January 2004) have provided a uniform basis 
for corporate income tax incentiv es applicable to export activities of enterprises of all forms of 
ownership. 
- Technical barriers to trade 
Question 101 Paragraph 185 lists the main responsibilities a nd tasks to be fulfilled by the Directorate for 
Standards and Quality (STAMEQ).  According to this list, STAMEQ performs inter alia tasks 
in the field of standardization, certification an d accreditation of certification bodies.  Taking 
into account the broad set of responsibilities of STAMEQ, we doubt that STAMEQ can fulfill 
all these tasks with the necessary impartialit y and independence as required by existing 
international standards.  For example in the fiel d of accreditation, existing and future standards 
require that accreditation bodies shall act in an independent and impartial manner, which 
means that they must in general not provide conformity assessment services (certification, 
inspection, calibration, testing) on their own.  We would like to know whether Viet Nam plans 
to reorganize STAMEQ, especially to separate cert ification from accreditation services, with a 
view to comply with independence and impartia lity criteria included in existing international 
standards. 
Answer:
 
Viet Nam appreciates these cooperative and c onstructive comments. Although certification and 
accreditation bodies are within STAMEQ, they ar e entirely independent both financially and 
professionally and have their own legal identity. STAMEQ plays a guiding role to these bodies by ensuring their conformity with Vietnamese laws  and international standards and recommendations 
(e.g. standards and guidelines, recommendations of International Standardisation Organisation – ISO, WT/ACC/VNM/33 
Page 44  
 
 etc.) and the WTO/TBT Agreement's principles such as non-discrimination, trade facilitation, 
transparency, etc. 
Moreover, the impartial independence of accreditati on bodies could be further affirmed by their 
APLAC and ILAC membership as well as their par ticipation in APLAC MRA and ILAC MRA (since 
2000). 
Regarding the comment on STAMEQ's reorganisation so as to separate certification from 
accreditation services, the establishment of a Nationa l Accreditation Council is  under consideration. 
Viet Nam would promptly notify the Working Gr oup's members of any progress in this regard. 
Question 102 
According to paragraph 187, 1300 out of 5600 Vietnamese standards are based on foreign, 
regional and international standards.  We encourage Viet Nam to make broader use of 
international standards for the crea tion of national standards, as this effectively contributes 
towards an elimination of TBTs.  We would like to know in which product sectors the level of harmonization between international and Vietna mese standards is low and would like to know 
the reasons thereof. 
Answer:
 
Approximately 1,300 Vietnamese standards menti oned in paragraph 187 are established on the basis 
of complete adoption of international, regional or foreign standards.  The rest (4,300 Vietnamese 
standards) are formulated with partial reference to  international, regional and foreign standards.  
Those sectors where the level of harmonisation between international and Vietnamese standards is low are shipbuilding, aviation, garments, cosmetics,  wooden articles and glassware, etc. since these 
industries are yet developed in Viet Nam or ther e exist various geographical, cultural or custom 
differences. 
Question 103 
Paragraph 190 states that Viet Nam introduced  a procedure for supplier's declaration of 
conformity.  What products are already covered by  this procedure?  According to what criteria 
is the decision made whether a product falls  under the supplier's declaration scheme or under 
the safety certification procedure (formerly kno wn as mandatory product quality certification)? 
Answer:
 
Products subject to conformity declaration procedure include those requiring safety, hygiene, 
environmental soundness/protection such as elect rical goods, foodstuffs, consumer chemicals, 
cosmetics, construction materials, children toys, etc.  Criteria for determining such products are levels 
of risk to product users. According to this princi ple, products subject to safety certification procedure 
are those with higher risk levels than products  subject to conformity declaration procedure. 
Question 104 
Paragraph 194 deals with the issue of recognition of foreign recognition of conformity 
assessment results.  For goods subject to qualit y inspection and certification, a recognition is 
possible in three cases.  According to point (ii), Viet Nam unilaterally recognizes results of 
foreign laboratories and certification bodies if they  are formally accepted in Viet Nam.  What 
are the specific criteria that a foreign laboratory  and/or certification body must fulfill in order 
to be accepted by the Vietnamese authorities?  Will a foreign testing or certification body  WT/ACC/VNM/33 
 Page 45 
 
 
 accredited by a foreign accreditation body acco rding to relevant international standards be 
automatically accepted in Viet Nam or will the procedure for the acceptance of such bodies at 
least be simplified? 
Answer:  
In order to recognise unilaterally foreign laboratori es or certification bodies, Viet Nam applies criteria 
specified in ASEAN, APEC mutual recognitio n agreements and their guideline documents. 
Currently, testing results of foreign laboratori es accredited by foreign accreditation bodies can be 
automatically accepted in Viet Nam if both Viet Nam and that foreign country are signatories of 
APLAC or ILAC MRAs. 
Question 105 
There is some uncertainty in the language of the final sentence of paragraph 195 of 
WT/ACC/SPEC/VNM/4/Rev.1 as to whether the TBT Enquiry Point and National Notification 
Body will become fully operational by the time of  accession.  The text needs to be amended to 
reflect Viet Nam's undertaking in the reply to Question 101 of WT/ACC/VNM/32.   
Answer:  
Viet Nam appreciates the above comm ent on some uncertainty in the language of the final sentence of 
paragraph 195 of WT/ACC/SPEC/VNM/4/Rev.1. Viet Nam would like to correct this sentence to 
ensure consistent commitments on operation of  Viet Nam WTO/TBT Notification Authority and 
Enquiry Point in Document WT/ACC/VNM/32 and WT/ACC/SPEC/VNM/4/Rev.1 as follows: 
"As Viet Nam has established the TBT No tification Authority and Enquiry Point 
since the beginning of 2003, the representative of Viet Nam looks forward to full 
operation of this organisation from the date of accession". 
Question 106 
In square-bracketed paragraph 196 of WT/ACC/ SPEC/VNM/4/Rev.1, Viet Nam confirmed that 
it would apply the TBT Agreement from the da te of accession.  We would like to see this 
commitment adopted. 
Answer:  
Viet Nam commits to comply with the TB T Agreement from the date of accession. 
- Sanitary and Phytosanitary Measures 
Question 107 Paragraph 197 states that the main challenges for Viet Nam were among others the 
development of software for pest risk analysis and the application of pest risk analysis for 
genetically modified organisms. We would appreciate an up-date on the status of the 
development of software for pest risk assessments for normal and its application on genetically 
modified organisms.  WT/ACC/VNM/33 
Page 46  
 
 Answer:
 
Viet Nam is facing some difficulties related to Pest Risk Analysis (PRA): - Software for PRA is not available; 
- Methodology and procedures for conducting PRA are not yet to be developed; 
- Qualifications of plant quarantine staffs are limited;  
- Lack of information and database for PRA; and 
- Therefore, Viet Nam is now seeking internationa l supports to deal with the above problems. 
Question 108 
We refer to the reference in paragraph 198 of WT/ACC/SPEC/VNM/4/Rev.1 to the ASEAN 
harmonization framework. 
What does that mean for non-ASEAN exporters seeking to enter the ASEAN market?  Could 
Viet Nam provide assurances that the ASEAN fr amework will abide by relevant international 
standards, guidelines and recomm endations, where they exist? 
Answer:
 
Viet Nam has not conducted any study on the imp act of the ASEAN harmonization framework on 
market access of non-ASEAN exporters and, therefore, has no observation on this impact.  
Viet Nam cannot commit on behalf of all ASEAN Me mbers.  However, as the majority of ASEAN 
Members have been Members of the WTO, Viet Nam has no doubts that details of this framework has 
been fully notified to the WTO in accordance with WTO's rules on notification and applied in a 
WTO-consistent manner. 
Question 109 
Paragraph 201.  We would also like to know more about the formulation of compulsory 
standards for products using GMO technology based on specific evidence or labelling as 
"products using GMO technology".  
Answer:  
Up to now, Viet Nam has not set up national standards for products using GMO. 
Labelling of GMO products is regulated in the same manner as other products under Decision 
No. 178/1999/QD-TTg dated 30 August 1999 by the Government providing Regulations for goods 
which are imported, exported or circulated dom estically, and Circular No. 15/2000/TT-BYT dated 
30 June 2000 by the Ministry of Health providing guidelines for labelling of foodstuffs. 
Question 110 
We refer to the reference in paragraph 201 of  WT/ACC/SPEC/VNM/4/Rev.1 to GMO labelling. 
We seek the inclusion of our view that any stan dards relating to GMOs need be in conformity 
with WTO obligations, including any clarified through jurisprudence in this area.  WT/ACC/VNM/33 
 Page 47 
 
 
 Answer:  
Viet Nam takes note of the above comment.  Up to now, Viet Nam has not set up national standards 
for products using GMO, and h as not developed enough capacity to  fully assess the impact of these 
products. 
Question 111 
Paragraph 204 of WT/ACC/SPEC/VNM/4/Rev.1 is vague in respect of the issues raised in 
paragraph 203. 
Could Viet Nam please explain how it would act in the event that international standards did 
not exist or were deemed by it to be insufficient to meet its own ALOP? 
Answer:  
In the event that international standards did not exist or were deemed as insufficient to meet 
Viet Nam's own ALOP, Viet Nam would take its own assessment of risks to meet its own ALOP or consult the regulations of WTO Members, especially those having trade relations with Viet Nam, and 
call for assistance in risk assessment to find out appropriate measures to protect human, animal or plant life or health, in accordance with Paragraphs  1 and 7 of the Article 5 of the SPS Agreement. 
Question 112 Paragraph 205.  We would appreciate an update from Viet Nam on the establishment of its SPS 
enquiry point.  Especially, we would like to kno w if the enquiry point will be fully operational 
by end of 2004. 
Answer:
 
SPS issue concerns many agencies. As a result, procedures for establishment of SPS Enquiry Point 
require a mechanism for operation and coordinati on among relevant agencies.  These procedures are 
being completed and will be submitted for the Gove rnment's approval.  The SPS Enquiry Point will 
be established by the end of 2004. 
Question 113 
Please revise and resubmit the SPS Action Plan in advance of the plurilateral session on 
sanitary and phytosanitary measures  to be held in October 2004, ta king into account as fully as 
possible actions that will be taken to add ress issues and concerns raised by Members. 
Answer:  
Viet Nam would provide an updated version of Viet  Nam's Action Plan for implementation of the SPS 
Agreement (WT/ACC/VNM/11/Rev.4) prior to the pl urilateral session on SPS at the end of October. 
Question 114 
Viet Nam states in the reply to Question 115  of WT/ACC/VNM/32 and at paragraph 205 of 
WT/ACC/SPEC/VNM/4/Rev.1 that its SPS Enquiry Po int will be established by the end of 2004 
and that it will become fully operational upon accession. WT/ACC/VNM/33 
Page 48  
 
 Please provide details of the SPS Enquiry Point that will be established and the progress that 
has being made. 
Answer:
 
SPS issue concerns many agencies. As a result, procedures for establishment of SPS Enquiry Point 
require a mechanism for operation and coordinati on among relevant agencies.  These procedures are 
being completed and will be submitted for the Govern ment's approval.  At the same time, an inter-
ministerial Working Group has been established to c oordinate activities in this area.  The SPS Enquiry 
Point will be established by the end of 2004 a nd will become fully operational upon accession. 
Viet Nam also needs technical supports from WTO Members to start operation of the SPS Enquiry Point at the soonest possible date. 
Question 115 In paragraph 207 of WT/ACC/SPEC/VNM/4/Rev.1 and in the reply to Question 116 of 
WT/ACC/VNM/32, Viet Nam requests a transitional  period until 1 July 2008 to comply with the 
provisions of the SPS Agreement in respect of harmonization (Article  3.1, 3.3 and 3.4), 
equivalence (Article 4) and control, insp ection and approval procedures (Article 8 and 
Annex C). 
It is our expectation that Viet Nam will fully  implement all SPS obligations upon accession and 
that Viet Nam's accession process will be used to achieve appropriate SPS conformity. 
Answer:
 
Up to now, the system of law, regulations, standards and measures on SPS have been revised, 
amended and developed as mentione d in SPS Action Plan.  They basically comply with the principles 
of harmonization, equivalence and control as set out on the SPS Agreement and based on the 
standards, guidance and recommendations of intern ational organizations such as Codex, IPPC and 
OIE.  However, due to difficulties in human resources and shortage of technical equipment and facilities, Viet Nam would require a short transitio nal period in order to consider, accept, apply and 
fully meet these obligations.  All SPS measures app lied by Viet Nam during the transitional period 
would not create barriers to trade.  Therefore, Viet Nam also needs technical assistance from WTO 
Members (as mentioned in the Annex to Action Plan). 
Question 116 
Regarding Viet Nam's reply to Question 118 of WT/ACC/VNM/32, we note that the Action Plan 
contains insufficient detail to answer the question and does not mention Article 5.7 
considerations. 
Please address the substance of Question 118 of  WT/ACC/VNM/32 and transpose the elements 
of the revised answers provided to the revised Action Plan. 
Answer:
 
Regarding Viet Nam's reply to Question 118 of  WT/ACC/VNM/32, Viet Nam will transpose the 
elements of the revised answers provided to the revised Action Plan.  WT/ACC/VNM/33 
 Page 49 
 
 
 Question 117 
In the reply to Question 118 of WT/ACC/VNM/32, Viet Nam refers to its revised action plan 
and, in terms of risk assessments, says that it will gradually enhance techniques and procedures 
for risk assessments through cooperation with international organizations and WTO members.  
Although Viet Nam says that this work will be completed upon accession, it admits that it has 
difficulties conducting risk assess ments and is not familiar with  procedures relating to risk 
assessment techniques. 
Could Viet Nam please provide a status report on the progress it has made towards acquiring 
the capacity to meet its future SPS obligations in this area? 
Answer:  
Viet Nam will provide a report on the progress it has made towards acquiring the capacity to meet its 
future SPS obligations in risk assessments at  the plurilateral session on SPS at the end of 
October 2004. 
Question 118 
Viet Nam's reply to Question 119 of WT/ACC/V NM/32 states that its SPS standards are applied 
in conformity with international standards, but at  lower than the international level to suit its 
production conditions, and also states that it is trying to establish national standards that 
achieve a level of protection equivalent to international ones.  The reply is somewhat contradictory with regard to the situation in Viet Nam vis-à-vis international standards. 
We understand Viet Nam's developing status but would appreciate further detail on the issues 
raised in this question.  Could Viet Nam also please clarify whether it intends to develop and 
apply national standards rather than international standards? 
Answer:
 
With the active assistance from Members, Viet Nam is trying to establish national standards that have 
a level of protection equivalent to international le vel, and it does not intend to develop or apply 
national standards instead of international ones. 
Question 119 Paragraph 207, WT/ACC/VNM/24/Rev.2.  We would welcome further clarification how 
Viet Nam intends to comply with the principles of harmonization, equivalence and control as set 
out in the SPS Agreement. 
Answer:
 
Up to now, the system of law, regulations, standards and measures on SPS have been revised, 
amended and developed as mentione d in SPS Action Plan.  They basically comply with the principles 
of harmonization, equivalence and control as set out on the SPS Agreement and based on the 
standards, guidance and recommendations of intern ational organizations such as Codex, IPPC and 
OIE.  However, due to difficulties in human resources and shortage of technical equipment and facilities, Viet Nam would require a short transitio nal period in order to consider, accept, apply and 
fully meet these obligations.  All SPS measures app lied by Viet Nam during the transitional period 
would not create barriers to trade.  Therefore, Viet Nam also needs technical assistance from WTO 
Members (as mentioned in the Annex to Action Plan). WT/ACC/VNM/33 
Page 50  
 
 - Trade-related investment measures 
Question 120 In connection with our comments in Question 68 above, the Vietnamese Government 
announced in October 2003 that the maximum level of production of motorcycles should be the one described in F/S (prospected number of producti on is indicated) submitted by an enterprise 
when it applies its investment licenses and that no amendment concerning F/S is permitted so as 
to increase the production level.  However, lo cal enterprises are not subject to the afore-
mentioned restriction concerning the level of produc tion based on F/S.  We are of the view that 
the above mentioned measures concerning the leve l of production of motorcycles, together with 
the measures mentioned in Question 68 above, may seriously cause problems to free import and 
business activities.  Therefore, we would like to propose that the commitment of the Vietnamese 
Government for abolishing these measures be  clearly reflected in the draft Report. 
Answer:
 
The existing legal documents of Viet Nam do not discriminate between domestic and foreign 
investors in terms of regulations on maximum leve l of motorcycle production as described in the F/S 
which is attached to the application for investment licence.   
Viet Nam commits to fully comply with th e TRIMs Agreement upon its accession to the WTO. 
Question 121 
Paragraph 208 suggests that most TRIMs meas ures were introduced after Viet Nam's 
application to join WTO.  As several Me mbers already reminded Viet Nam, acceding 
governments are expected not to implement new r estrictive measures.  Has Viet Nam therefore, 
since the last meeting of the Working Party on the Accession of Viet Nam, suppressed any of 
these restrictive measures ? 
Answer:  
Viet Nam is making efforts to seriously implemen t its commitments in the TRIMs Action Plan that 
has been submitted to the Working Party.  From now  to the date of accession to the WTO, Viet Nam 
will neither introduce any new measures which are inconsistent with pr ovisions of the TRIMs 
Agreement nor reapply measures that it has been co mmitted to eliminate in Viet Nam's TRIMs Action 
Plan. 
Question 122 
Paragraphs 213 and 215 of WT/ACC/SPEC/VNM/4 /Rev.1 contain undertakings by Viet Nam 
on a range of matters. 
We would like to see these undertakings by Viet  Nam included as formal commitments in the 
report and accepted by Viet Nam. 
Answer:  
From now to the date of accession to the WTO, Viet Nam will neither introduce any new measures 
which are inconsistent with provisions of the TRIM s Agreement nor reapply measures that it has been 
committed to eliminate in Viet Nam's TRIMs Action Plan.  Viet Nam agrees to incorporate this 
commitment into the Draft Report of the Working Party.  WT/ACC/VNM/33 
 Page 51 
 
 
 Question 123 
We ask Viet Nam to confirm that, from the da te of accession, it would not relate tariff quota 
allocations to the levels of production or export of particular enterprises that process the tariff 
quota product concerned (as su ch measures would be illegal TRIMS under paragraph 2(a) of 
the Annex to the TRIMS Agreement, that are required to be eliminated under Article 2). 
Answer:  
Viet Nam has committed to fully comply with th e TRIMs Agreement upon its accession to the WTO. 
With regard to the allocation mechanism of tariff-r ate quota that Viet Nam is proposing, please refer 
to our last Offer on Tariff-Rate Quota (document No. WT/ACC/SPEC/VNM/1/Rev.1). 
- State trading entities 
Question 124 
In 2003, the Vietnamese Government adopted a new roadmap on State Owned Enterprise 
Reform which aims at divesting more than half of the existing SOEs (around 5,000).  Focus has 
been on small and medium sized enterprises in non strategic-sectors. Progress has been however 
rather slow and in 2003 only one fifth of the planned transformations materialized.  
Answer:  
Since 2003, the process of state-owned enterprises re form and restructure has been pushed up.  In 
2003 alone, 537 enterprises and parts of enterpris es, including large-scale enterprises, have been 
equitized (the figure is equivalent to 221.3 per cent of the corresponding figure in 2002).   
In 2004, the Government has a plan to furthe r push up the process, focusing on large-scale State-
owned enterprises, by maintaining the level of State' s capital while issuing shares to raise capital and 
develop a schedule until 2005 to transfer enterp rises under 100 per cent State-ownership into one-
owner limited liability companies.   
In order to carry out this plan, the concerned government agencies are working to issue new legal 
documents or amend the existing ones for the implem entation of the revised Law, with a view to 
expanding the scope of equitized enterprises to  General Corporations and large State-owned 
enterprises. 
Question 125 
Paragraph 216.  We welcome the Government's efforts of the State Owned Enterprise Reforms. 
We would appreciate to receive more informatio n on specific steps which have be taken to 
prevent trade distortion by the STEs. Especially , we would welcome an up-date on enterprises 
which happened to be involved in tr ade as well as industry regulation. 
Answer:  
In December 2003, the National Assembly of Viet  Nam approved the revised Law on State-owned 
Enterprises.  The objective of this revised Law is to overcome the shortcomings after eight years of 
implementing the Law on State-owned Enterprises, to improve the effectiveness of the State-owned  enterprises, and to ensure that th ey compete equally with enterprises of other forms of ownership.  WT/ACC/VNM/33 
Page 52  
 
 To achieve this objective, this revised Law provi des clearly the rights assets in the state-owned 
enterprises so as to ensure that th ey have the full right as other legal entities.  It eliminated the 
subsidies granted to state-own enterprises (such as freezing or eliminating debts, providing preferential credits) and limited a number of the St ate's rights such as asset evaluation or approval in 
mobilization of capital.  The revised Law also incl udes some new provisions relating to obligations of 
owners and transforming the ownership of State-ow ned enterprises, for example through equitizing or 
selling out of state-owned enterprises. 
As presented in previous answers, the concept of  State or State-owned enterprises refers to the 
ownership and form of operation of the enterprise , which is different from the concept of State 
Trading Enterprises as stipulated in Article XV II of GATT 1994 and its understading.  Viet Nam has 
submitted all information regarding the State Tradi ng Enterprises in the WTO format.  In Viet Nam, 
the regulation of trade and industry is conduc ted by the Government, not the enterprises. 
Question 126 
We thank Viet Nam for the information provide d in the reply to Question 125 and Annex 2 of 
WT/ACC/VNM/32 and paragraphs 216-219 a nd Table 12 of WT/ACC/SPEC/VNM/4/Rev.1. 
In the reply to Question 125, Viet Nam states th at the Viet Nam National Coffee Corporation 
(VINACAFE), the Viet Nam National Tea Corporation (VINATEA) and the Viet Nam Dairy Products Company (VINAMILK) are not state trading enterprises within the meaning of GATT Article XVII.  Viet Nam says that the VI NAMILK has been equitized and is no longer a 
state-owned enterprise.  However, it has include d information on these organizations in the state 
trading enterprise (STE) questionnaire format (Annex 2 of WT/ACC/VNM/32). 
Could Viet Nam provide further information on why it does not regard organizations such as 
VINACAFE, VINATEA and VINAMILK as state trading enterprises? 
Answer:
 
Viet Nam considers that these enterprises are not State Trading Enterprises in the meaning of 
Article XVII of the GATT.  These enterprises are not granted any privileges or special rights by the 
Government. Like other enterprises, their ac tivities are based on commercial consideration. 
Question 127 
Could Viet Nam please explain how its "state-o wned enterprises" differ from "state trading 
enterprises" within the meaning of the WTO working definition for state trading enterprises provided in the Understanding on the Interpretation of Article XVII of the GATT 1994? 
Answer:
 
State-owned enterprises (or sometimes referred to as state enterprises) refe r to the enterprises' 
ownership and form of operation.  In Viet Nam, their establishment and operations are subject to the 
Law on State-Owned Enterprises. 
Question 128 
Could Viet Nam please indicate how it defi nes "state-owned enterprise" and "equitized 
enterprise"?  How much government equity is  there in equitized companies such as 
VINAMILK?  WT/ACC/VNM/33 
 Page 53 
 
 
 Answer:  
State-owned enterprises (also known as state enterpri ses) are economic organizations which the State 
owns the whole of charter capital or holds contro lling equity.  Their establishment and operations are 
subject to the Law on State-Owned Enterprises. 
As for equitized enterprises, there exist no legal defi nition. In practice, the term equitized enterprises 
refers to the state-owned enterprises which are transferred into joint- stock or limited liability 
companies.  Their establishment and operations are subject to the Law on Enterprises.  The government equity in equitized companies is not fixed and may vary. 
Question 129 
Could Viet Nam advise whether VINACAFE and VINATEA are still owned by the state and if 
so, whether their commercial operati ons are underwritten by the state? 
Answer:
 
VINACAFE and VINATEA are still owned by the State.  However, they are not entitled to the 
privileges as set forth in Article XVII of the GATT. 
Question 130 
Please provide details of how VINACAFE, VINATEA, VINAMILK and the Viet Nam Salt 
Corporation carry out state policies through th eir import purchases and/or export sales. 
Answer:  
They only fulfil the policies of the State in the same way as other enterprises operating in the 
industries. 
Question 131 
Please explain why VINAMILK imports milk powder (0402.10) and butter oil (0405.90) for 
processing and not for domestic distribution (Item V on page 83 of WT/ACC/VNM/32 refers.  
Please provide advice on how VINAMILK would di spose of any surplus stocks of milk powder 
and butter oil imported for its processing needs, given that is not allowed to sell these products 
domestically. 
Answer:  
Viet Nam does not have any regulations prohib iting VINAMILK to sell imported products in the 
domestic market. It is VINAMILK's own decision based on its commercial considerations and the 
Vietnamese government does not intervene in that deci sion.  According to the information provided in 
Annex II of document WT/ACC/VNM/32, the fact that VINAMILK does not distribute milk materials is understandable as its core operation is concentrated in manufacturing and processing, not 
trading and distribution. 
Question 132 
The proposed unbound status in respect of the ri ght to import and export rice (1006), tobacco 
and tobacco products (2401, 2402, 2403), cinema tographic film (3706), various printed materials 
(4901, 4903, 4907, 49 09, 4910, 4911), industrial printers (8442, 8443), certain transmission WT/ACC/VNM/33 
Page 54  
 
 apparatus (8525, 8526) (Table A of WT/ACC/VNM /32 refers) raises a question as to whether 
STEs currently exist, or are planned, in relatio n to these products.  We ask Viet Nam to please 
clarify why it would propose a reservation on the right to trade in these areas if not to enable 
the establishment of exclusive or special rights or privileges for certain enterprises in relation to 
the import or export of these products.  Please pr ovide details of any such exclusive or special 
rights or privileges that exist or may be planned for the future. 
Answer:
 
Products under state trading were notified in Viet  Nam's Notification on State Trading Enterprises 
(document WT/ACC/VNM/14/add.1).  They are not  fixed but may change from time to time. 
However, Viet Nam commits that the operation of state trading enterprises in Viet Nam will comply 
with WTO's provisions, including Article XVI I of the GATT and the Understanding on the 
interpretation of this Article. Viet Nam also co mmits to the obligation on notifying state trading 
enterprises in accordance with th e regulations of the WTO. 
The purpose of reserving trading rights is to reserve the current regime on importation rights of 
Vietnamese and foreign-invested enterprises for a certain period. For details, please refer to 
Viet Nam's commitments on trading rights (Annex A of this document). 
Question 133 
Square bracketed paragraph 220 of WT/ACC/SPEC/ VNM/4/Rev.1 contains a commitment that 
Viet Nam would apply laws and regulations governing state trading enterprises in full conformity with WTO provisions and notify any enterprises falling within the scope of 
Article XVII.  We would like to see this commitment accepted. 
Answer:
 
Viet Nam commits that the operation of state tr ading enterprises in Viet Nam will comply with 
WTO's provisions, including Article XVII of the GATT and the Understandi ng on the interpretation 
of this Article.  Viet Nam also commits to the obligation on notifying state trading enterprises in accordance with the regulations of the WTO.  Viet  Nam agrees to incorporate this commitment into 
the Draft Report of the Working Party. 
- Free zones, special economic areas 
Question 134 Proposed commitment paragraph 226 of WT/A CC/SPEC/VNM/4/Rev.1 contains commitments 
that from the date of accession Viet Nam woul d ensure enforcement of its WTO obligations in 
export processing zones and industrial zones, a nd that it would eliminate any requirements for 
establishment in such zones contingent on the use of local goods or export performance. 
We would wish to see Viet Nam accept these commitments, as there has been concern that 
arrangements in export processing  zones may constitute export subsidies.  We would also wish 
Viet Nam to indicate how it will implement th ese commitments where there  are inconsistencies 
with WTO rules. 
Answer:
 
In an effort to implement the obligations of th e SCM Agreement, Viet Nam has gradually phased out 
or narrowed the scope of prohibited subsidies. Re garding subsidies in the form of incentives for  WT/ACC/VNM/33 
 Page 55 
 
 
 domestic and foreign investments, including for enterprises investing in export processing and 
industrial zones, Viet Nam commits to eliminate this type of subsidies within nine years from the date 
of accession to the WTO.  The immediate elimination of this type of subsid ies will have a negative 
impact on the investment environment of Viet Nam, especially given the fact that some WTO Members (i.e. countries with GNP per capita up to US$ 1,000 per annum) with higher level of 
development than Viet Nam still maintain this type of subsidies.  Having GNP per capita of just over 
US$ 400 per annum, Viet Nam expects this comm itment to be accepted by the Members of the 
Working Party. While being less able to attract fore ign investment, Viet Nam needs to maintain some 
subsidies in the form of investment incentives to satisfy the domestic needs of investment capital for 
socio-economic development.  Furthermore, it is also  the desire of most foreign investors who have 
been operating and are to invest in Viet Nam to have such investment incentives retained. 
- Government procurement 
Question 135 We seek consideration of Viet Nam of the benefi ts that would accrue from membership in the 
Agreement on Government Procurem ent, both in terms of access to the procurement markets of 
other Agreement members on a national treatmen t basis and in terms of the transparency 
requirements that would be applied to procurem ents within Viet Nam.  We propose that 
Viet Nam agree to negotiate membership in th e Agreement on Government Procurement as 
part of its WTO accession, and that it agree to table an entity offer at the time it accedes. 
Answer:
 
Viet Nam will consider joining the Agreement on Government Procurement after WTO accession. 
Although Viet Nam has not become a member of th e Agreement, Viet Nam has been making efforts 
to complete the legal framework towards enhancing the transparency of government procurement and 
towards improving procurement process and proced ures in accordance with international practices. 
The Ministry of Planning and Investment has recen tly set up a website on bidding with information on 
bidding opportunities and procedures etc. for the pub lic.  However, Viet Nam will focus its limited 
resources to implement fully the mu ltilateral agreements of the WTO. 
Question 136 
General remark:  we note that Viet Nam ha s been making efforts to improve the legal 
framework towards enhancing the transparency  of government procurement, and towards 
harmonising tender process and procedures in a ccordance with international practices.  We 
encourage Viet Nam to continue in its ongoing efforts to make its procurement system more 
transparent and open to competition.  We also  encourage Viet Nam to become an observer to 
the Committee on Government Procurement. We can offer our help to improve Viet Nam's 
understanding of the GPA Agreement. 
Answer:  
Viet Nam takes note and welcomes the goodwill in offering to assist Viet Nam. 
However, Viet Nam will focus its limited resources to implement fully the multilateral agreements of 
the WTO.  Viet Nam will consider joining the Agreement on Government Procurement after WTO 
accession. WT/ACC/VNM/33 
Page 56  
 
 - Trade in civil aircraft 
Question 137 We continue to believe that joining the Agreem ent on Trade in Civil Aircraft, including the duty 
free treatment of imported aircraft and parts, would facilitate the maintenance of good air 
services and support in Viet Nam, and help en hance Viet Nam's services infrastructure and 
foster development and growth.   
Viet Nam should join the Agree ment upon accession to the WTO. 
Answer:
 
Viet Nam will consider joining the Agreement on Trade in Civil Aircraft after WTO accession.  At 
the same time, the treatment of tariffs will be discu ssed within the context of bilateral market access 
negotiations. 
- Transit 
Question 138 Paragraph 237.  We welcome the information on  transit fees and on goods for which a transit 
permit is needed.  We would welcome clarificatio n by Viet Nam as to know it will implement the 
general principle of freedom of transit as set out in Article V upon accession. 
Answer:
 
Goods for which a transit permit by the Ministry of Trade is needed are round timber, lumber and 
prohibited exports and imports.  Other goods are al lowed to transit after completing normal customs 
procedures. 
As for transit fees, please refer to the Answer to Question 18, WT/ACC/VNM/18.  
Viet Nam commits to implement the general principle of freedom of transit as set out in Article V of 
the GATT upon accession. 
- Agricultural policies 
 - Internal policies Question 139 
In paragraph 244 of WT/ACC/SPEC/VNM/4/Rev.1 , in response to concerns raised about 
quantitative restrictions and SSGs, Viet Nam has no ted that it did not intend to use quantitative 
or other import restrictions, except for meas ures allowed under WTO agreements.  It has also 
noted that it would consider using tariffs instead of quantitative restrictions. 
We seek a commitment that Viet Nam will not seek recourse to the Uruguay Round Special 
Agricultural Safeguard. 
We ask that Viet Nam maintain a tariff-only reg ime rather than resort to the use of tariff-rate 
quotas for some products.  WT/ACC/VNM/33 
 Page 57 
 
 
 Answer:  
Viet Nam currently only proposes recourse to SSG s and tariff-rate quotas for a few products and 
committed to eliminate the quantitative restriction for them upon accession.  Viet Nam is also willing 
to discuss in detail on SSGs and TRQs with intere sted Members with a view to increasing market 
access in accordance with the objectives of the WTO. 
Question 140 Paragraph 247.  Regarding rural development, we would welcome further information on the 
structure of the commercial banks, which give loan s to agricultural projects.  We are especially 
interested in knowing whether there are any foreign  investors in that sector and whether loans 
are also given to private farmers. 
Answer:
 
Viet Nam promulgated the Law on Foreign Investment  in 1989.  This Law has been revised several 
times since then to create more incentives to foreign investors.  In the agriculture sector, there have 
been 781 foreign investment projects with the total re gistered capital of US$ 3.8 billion by the end of 
October 2003.  Investors in the agricultu re sector come from various countries. 
Commercial banks in Viet Nam do not discrimin ate borrowers from different economic entities. 
Producers and traders of all types have access to credits from commercial banks if they can present 
their effective production or trading plan which help ensure the repayment of credit.  This requirement 
also applies to private farmers. 
Question 141 
Paragraph 248 of WT/ACC/SPEC/VNM/4/Rev.1 cont ains information on agriculture subsidy 
notifications and the base period of 1999-2001 as well calculations on the AMS. 
We reserve our position in relation to factual material on, and commitments in relation to, 
agricultural domestic support pending conclusi on of the discussion of these issues in the 
plurilateral process on agriculture. 
Answer:  
Viet Nam notes the above-mentioned comment and looks  forward to hearing the official position soon 
for discussing in details Viet Nam's commitments upon accession. 
Question 142 
Paragraphs 252-255 of WT/ACC/SPEC/VNM/4/Rev .1 contain information on Viet Nam's 
export subsidies and concerns ra ised by members in relation to them.  Paragraph 255 is square 
bracketed and contains two sets of square brac keted text, one of which eliminates export 
subsidies upon accession.  We note that Viet Nam is a country that is likely to acquire 
substantial competitive strengths in the agricultu ral sector as it becomes a market economy and 
to develop a strong interest in the global elimination of agricultural export subsidies. 
We ask Viet Nam to provide details of the steps it will take to eliminate its export subsidy 
programs for agricultural products by the date of accession. WT/ACC/VNM/33 
Page 58  
 
 We would expect to see a commitment from Vi et Nam that all export subsidies would be 
eliminated upon accession. 
Answer:
 
Most of export subsidies in Viet Nam are aimed to provide support to beneficiaries in the risky event 
of the international market where agricultural pri ces go down and create serious impacts to the lives 
and income of a majority of farmers.  
Vietnam commits to eliminate agricultural export subsidies upon accession, excluding those that 
developing countries are eligible to maintain.  
Question 143 
Supporting Table DS:9:  Support for land tax exemptio ns should not be notified as non product 
specific support where two, targeted product-sp ecific sectors (rice and coffee) are receiving 
support. 
Please estimate the proportions of the payments that could be attributed to coffee producers 
and rice producers and notify the estimated payments in Supporting Table DS:7 (Other 
Product-Specific Support). 
Answer:  
A number of the Members of the Working Party suggested that tax exemptions, including land tax 
exemptions, are not subsidies and, as such, s hould be removed from the tables in WT/ACC/4.  
Viet Nam adopted the above suggestion and has adjusted its Notification accordingly. 
Question 144 
Export Subsidies.  We recognize the evolution th at has taken place in Viet Nam's position on 
agricultural export subsidies, and we would like to see a further evolution.  We have strong 
concerns about Viet Nam's adoption of new export subsidy programs during the negotiations as well as the level of export subsidies provided (approximately US$ 80 million).  Support systems 
should be reorganized to provide support in a l ess distorting manner, including in recognition of 
the fact that the WTO membership is moving closer toward the goal of eliminating export 
subsidies.  We stand by our position that export subsidies should be bound at zero upon 
accession. 
We ask Viet Nam to please provide details of th e steps it will take to eliminate its export 
subsidies. 
Answer:
 
Over the past two years (2003, 2004), Viet Nam has made efforts in improving its policies on export 
subsidies toward a WTO-consistent fashion. In particular, export bonus based on export turnover has 
been transformed to be based on the increased prop ortion of turnover as compared with the previous 
year. Another example is to shift to support through trade promotion activities.  
Vietnam commits to eliminate agricultural export subsidies upon accession, excluding those that 
developing countries are eligible to maintain.  WT/ACC/VNM/33 
 Page 59 
 
 
  - Core Labour Standards 
Question 145 Paragraph 263:  The representative of Viet Nam states that many conventions in the framework 
of the ILO have been ratified as well as a Labour Code has been established.  We would 
appreciate to get some information on the enfor cement of the new laws and regulations on the 
national level.  Are there specific problems?  Has the Government of Viet Nam requested some 
technical assistance in applying these standards? 
Answer:
 
The Vietnamese government has been cooperating with social partners in strengthening the 
implementation of the Labour Code and has received technical assistance from the ILO and other 
partners such as the US, Germany, the Netherlands and Japan in fields like child labour, workers with 
disabilities, female workers, industrial relations, oc cupational health and safety, social security law 
and HIV/AIDS combat at workplace.  Viet Nam is willing to provide information in more details on 
basic labour standards via cooperation in the fra mework of ILO and other bilateral channels. 
Viet Nam suggests not to incorporate the contents on basic labour standards into the Draft Report of 
the Working Party in accordance with the proposals made by some Working Party Members and the 
practices in other accessions. 
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME 
Question 146 While Viet Nam has taken many steps towards bringing its intellectual property rights (IPR) 
regime into compliance with the TRIPS Agreement , it has made very little progress since the 
7th meeting of the Working Party in December 2003.  Several important IPR areas await 
further legislative action, as noted in the revi sed Legislative Action Plan to Implement WTO 
Agreements (WT/ACC/VNM/31/Rev.1 of 26 April 2004) and the revised TRIPS Action Plan 
(WT/ACC/VNM/21/Rev.2 of 23 April 2004).   
Both revised Action Plans indicate that a great de al of legislative activity remains outstanding in 
order to achieve compliance with the TRI PS Agreement and to implement the 1996 TRIPS 
Action Plan.  Significantly, it appears that Viet Nam has made no further progress on the 1996 
Action Plan in the copyright area and has not yet implemented the Berne Convention as 
required by Article 9 of TRIPS.  Outstanding items also include amendment of fees to remove discrimination between Vietnamese and foreigners,  providing for reversal of the burden of 
proof in process patent cases as required by TRIPS Article 34, providing procedures for 
establishing rights to layout-designs, new provisions on the protection of undisclosed 
information, enactment of detailed enforce ment procedures for provisional measures, 
administrative remedies and border measures, etc.  Full assessment of Viet Nam's TRIPS compliance must await review of the additional legislation contemplated in these action plans. 
While the revised Elements of a Draft Report of the Working Party on the Accession of 
Viet Nam (WT/ACC/SPEC/VNM/4/Rev.4) has been expanded to reflect information provided in 
response to Members' questions, it will need to be expanded further as new laws and regulation 
are promulgated and reviewed.  We request copies of new laws and regulations, as well as copies 
of some recent legislation that we do not have. WT/ACC/VNM/33 
Page 60  
 
 We thank Viet Nam for the information in these updated action plans, as well as in its most 
recent replies to IPR questions in WT/ACC/VNM/32 of 28 April 2004.   
Before we can determine if Viet Nam's laws ar e TRIPS compliant, we need to review copies of 
the following. If they are not available, please inform us when they will be made available:- 
- Decree No. 54/2000/ND-CP of 3 October 2000 on  trade secrets, geographical indications 
and unfair competition, and Document guiding implementation of Decree 
No. 54/2000/NC-CP (according to WT/ACC/VNM/ 21/Rev.2, this document is expected 
to be issued in 2004); 
- Decree No. 13/2001/ND-CP of 20 April 2001 on new plant varieties, and Ordinance on 
Plant Varieties, issued 24 March 2004; 
- Decree No. 42/2003/ND-CP of 2 May 2003 on layout designs of integrated circuits; 
- Joint Circular of the Supreme People's Court, the Supreme People's Prosecution 
Institute and the Ministry of Science and Technology (according to WT/ACC/VNM/21/Rev.2, this Circular is expected to be promulgated at end of 2004). 
- The Civil Procedure Code (expected to be promulgated in 2004); 
- Decree No. __ on administrative remedies in th e field of intellectual property (expected 
to be promulgated in 2004); 
- Circulars guiding the judgment of intellectual property rights cases; 
- Circular on border measures for industrial prop erty (expected to be promulgated by the 
end of 2004); 
- Decree No. 12/1999/ND-CP of 6 March 1999 on administrative violations; 
- Circular No. 825/2000/TT-BKHCNMT, and Circu lar of the Ministry of Science and 
Technology amending the Circular No. 825/2000/TT-BKHCNMT; 
- Decree amending Decrees No. 12/1999/ND-CP (to be promulgated before the end of 
2004); 
- Circular of the Ministry of Finance and th e Ministry of Science and Technology on 
border enforcement of intellectual property rights; and 
- Any other recently promulgated legislation in the IPR field. 
Answer:
 
As stated in the document WT/ACC/VNM/21/Rev.2, Viet Nam believes that its prevailing laws and 
regulations are in principle consistent with the requirements of the TRIPS Agreement.  The 
promulgation of intended lega l documents is to elaborate the curren t provisions in order to ensure the 
effective implementation and enforcement of the TRIPS provisions.  In fact, after the 7th and 8th 
meetings of the Working Party, Viet Nam has taken an  important step in legislative action, that is the 
promulgation of the Civil Procedure Code of 200 4 (including many provisions which satisfy the 
requirements on civil remedies and procedures prescribed in the TRIPS Agreement). 
Viet Nam has also deposited the instrument of acce ssion of the Berne Convention and will become an 
official party of the Convention from 26 October 2004. 
In addition, Viet Nam is now actively carrying on necessary steps for th e accession to the following 
international treaties on copyright in 2004: 
- The Geneva Convention for the protection of producers of phonograms against unauthorised 
duplication of their phonograms (1971); 
- The Rome Convention for the Protection of Performers, Producers of Phonograms and 
Broadcasting Organizations (1961);and 
- The Brussels Convention Relating to the Di stribution of Programme-Carrying Signals 
Transmitted by Satellite (1974).  WT/ACC/VNM/33 
 Page 61 
 
 
 As answered to WTO Members, the following lega l documents are being dr afted and intended to 
submit for promulgation in the year 2004 in order to implement the Action Plan 1996 for the implementation of the TRIPS Agreement: 
- A Circular of the Ministry of Finance on industrial property fees and charges (substituting the 
Circular 23/TC-TCT of 9 May 1997), including the provisions on the abolishment of 
treatment discrimination between Vietnamese and foreigners; 
- A Circular of the Ministry of Science and Technology guiding the implementation of 
procedures for establishing industrial property ri ghts to layout designs of semiconductor 
integrated circuit (implementing Decree No. 42/2003/ND-CP of 2 May 2003); 
- A Circular of the Ministry of Science a nd Technology guiding the implementation of the 
Decree No. 54/2000/ND-CP of 3 October 2000 of  the Government on the protection of 
industrial property rights to trade secrets, geographical indications, trade names and the 
protection of rights against industrial prope rty-related unfair competition, including the 
detailed provisions on the protection of undisclosed information; 
- A Circular of the Ministry of Science and Technology guiding the implementation of 
procedures for establishing industrial property right s to trademarks and appellation of origins 
(substituting the respective provisions of Circular No. 3055/TT-SHCN of 31 December 1996), including the detaile d provisions on recognition of well-known 
trademarks; 
- A Decree of the Government on civil remedies in the field of intellectual property; 
- A joint Circular of the Supreme People Court, the Supreme People Prosecution Institute and 
the Ministry of Science and Technology guiding the judgement of cases related to industrial 
property rights, including the detailed provisions on  reversal of the burden of proof in patent-
related cases; 
- A Decree of the Government amending the D ecree No. 12/1999/ND-CP of 6 March 1999 of 
the Government on administrative measures agains t violations in the field of industrial 
property, including the detailed provisions on administrative remedies; 
- A Circular of the Ministry of Scien ce and Technology amending the Circular 
No. 825/2000/TT-BKHCNMT of 3 May 2000 of the Ministry of Science, Technology and Environment guiding the implementation of the Decree No. 12/1999/ND-CP of 6 March 1999 of the Government on administrative measures ag ainst violations in the field of industrial 
property, as amended by the Circular No. 49/2001/TT-BKHCNMT of 14 September 2001 of 
the Ministry of Science, Technology and Environment; 
- A joint Circular of the Ministry of Science and Technology and the Ministry of Finance on 
border control measures in respect of industria l property rights for imports and exports; and 
- A joint Circular of the Ministry of Trade, the Ministry of Science and Technology and the 
Ministry of Culture and Information on measures of market control and procedures for 
handling violations of intellectual property ri ghts in production, trade and service activities.  
The English versions of full text of the said docum ents will be made available to the Working Party 
after their promulgation. 
The following documents are now made available herewith to the Working Party (these documents 
were provided to the Working Party and most of them are available for access on the website of the 
National Office of Intellectual Property of Viet  Nam (www.noip.gov.vn) both in Vietnamese and 
English versions): 
- Decree No. 54/2000/ND-CP of 3 October 2000 of  the Government on the protection of 
industrial property rights to trade secrets, geographical indications, trade names and the 
protection of rights against industria l property-related unfair competition; 
- Decree No. 13/2001/ND-CP of 20 April 2001 of the Government on the protection of new 
plant varieties; WT/ACC/VNM/33 
Page 62  
 
 - Decree No. 42/2003/ND-CP of 2 May 2003 of the Government on the protection of industrial 
property rights to layout designs of semiconductor integrated circuits; 
- Decree No. 12/1999/ND-CP of 6 March 1999 of the Government on administrative measures 
against violations in the field of industrial property; 
- Circular No. 825/2000/TT-BKHCNMT of 3 May 2000 of the Ministry of Science, 
Technology and Environment guiding the implementation of the Decree No. 12/1999/ND-CP 
of 6 March 1999 of the Government on administrative measures against violations in the field of industrial property, as amended and supplemented by the Circular No. 49/2001/TT-BKHCNMT of 14 September 2001 of the Ministry  of Science, Technology and Environment. 
The English version of full texts of the following documents will be made available to the Working 
Party after completing: 
- The Civil Procedure Code of 2004; and 
- The Ordinance on Plant variety of 2004. 
The following documents have not been promulgate d (the English version of full texts of these 
documents will be made available to the Working Party after promulgation): 
- A joint Circular of the Supreme People Court, the Supreme People Prosecution Institute and 
the Ministry of Science and Technology guiding the judgement of cases related to industrial 
property rights; 
- A Decree of the Government amending the D ecree No. 12/1999/ND-CP of 6 March 1999 of 
the Government on administrative measures agains t violations in the field of industrial 
property; and 
- A joint Circular of the Ministry of Science and Technology and the Ministry of Finance on 
border control measures in respect of industr ial property rights for imports and exports. 
Question 147 
We would welcome confirmation by Viet Nam th at the discrimination regarding different rates 
of industrial property fees and charges that apply to Vietnamese and foreigners will be 
terminated in late 2004. 
Answer:
 
The abolition of the discrimination regarding industrial property fees and charges between 
Vietnamese and foreigners is intro duced to the Draft Circular subs tituting the current legal document 
on fees and charges.  This Circular is expected to be promulgated in late 2004. 
Question 148 
In paragraph 279 of the draft Report, it is descri bed that works existing prior to the entry into 
force of the Civil Code are protected in accordan ce with paragraph 3 of the National Assembly 
Resolution on the implementation of the Civil Co de if their term of protection has not expired 
and are not in violation of Civil Code provisions.  Are there any differences in protection of copyright between prior to the entry into force of the Civil Code and after its entry into force?  
If any, please explain the details. 
Answer:
 
Concerning works under protection of copyright, there exist no differences in protection of copyright 
between prior to the entry into force of the Civil Code and after its entry into force.  WT/ACC/VNM/33 
 Page 63 
 
 
 Question 149 
In paragraph 280 of the draft Report, it is d escribed that protection of pre-programme and 
encrypted signals would be considered in the preparation of the appropriate legal documents.  Is this consideration intended to meet the conten ts of the draft Treaty on the Protection of 
Broadcasting Organizations which are now under preparation within the framework of WIPO 
or intended to establish its own regime concerning protection of pre-programme and encrypted 
signals?  If the answer is the latter, please expl ain the details of the Government's consideration. 
Answer:
 
This consideration will be made on the basis that Viet Nam's regulations ar e in accordance with the 
TRIPS agreement. 
Question 150 In paragraph 289 of the Draft Report, there is an explanation on current situation concerning 
digital copyright protection issue.  Do relevant domestic laws and regulations provide provisions 
on granting rights of making available as we ll as obligations concerning rights management 
information which are stipulated in WIPO Copyright Treaty and WIPO Performances and 
Phonograms Treaty or are they to be addressed in  relevant laws and regulations in the future? 
Answer:
 
The current laws on copyright do not provide detailed provisions on this issue. It will be covered in 
legal documents in the future. 
Question 151 
Paragraph 314.  According to this Paragraph, co mpulsory licenses in Viet Nam are only granted 
in compliance with Article 31(f), (k) and (l) of the TRIPS Agreement but that, nevertheless, 
amendments of existing legal provisions will be necessary to implement this obligations into 
written law. It will be important that the Working Party is updated on the relevant developments in this regard. 
Answer:
 
Viet Nam is now drafting additional provisions  in compliance with conditions for granting 
compulsory licences as required by Article 31 (f), (k ) and (l) of the TRIPS Agreement, in particular, 
amending Section 51 (provision on compulsory licen ces) of Decree No. 63/CP of October 24, 1996 of 
the Government on detailed provisions c oncerning industrial property, as follows: 
- Section 51.2 and 51.6 would be supplemented w ith the following provisions on conditions for 
granting compulsory licences for defendant patent  in compliance with Article 31 (l) of the 
TRIPS Agreement; 
- Section 51.2:  Where  a compulsory licence is granted for an invention, utility solution 
claimed in a patent ("the first patent") to permit the exploitation of an object of an other patent 
("the second patent") which can not be explo ited without infringing the first patent, the 
invention, utility solution claimed in the sec ond patent shall involve an important technical 
advance of considerable economic significance in  relation to the invention, utility solution 
claimed in the first patent; 
- Section 51.6.e):  The owner of the first pa tent shall be entitled to a cross-licence on 
reasonable terms to use the invention, utility solution claimed in the second patent; and the WT/ACC/VNM/33 
Page 64  
 
 right to use the invention, utility solution claimed in the first patent shall be non-assignable 
right except with the assignment of the second patent; 
- Section 51.6.b) would be supplemented with fo llowing provisions on the granting compulsory 
licences predominantly for the satisfaction of  the domestic market, complies with the 
requirement of Article 31 (f) of the TRIPS Ag reement and the application of compulsory 
licence as a remedy against anti-competitive pr actices, complies with the requirement of 
Article 31 (k) of the TRIPS Agreement; 
- Section 51.6.b):  The scope of use authorized under a compulsory licence shall be 
predominantly for the satisfaction of the do mestic market except where the licence is 
compelled as a remedy against anti-comp etitive practices determined by competent 
authorities; and 
- Section 51.2:  The industrial property right holder shall only be compelled to grant a 
compulsory licence on the conditions provided for in Article 802 of the Civil Code 1995 except where the grant is applied as a remedy against anti-competitive practices determined 
by competent authorities. 
Question 152 Paragraph 318.  Viet Nam indicates that Circular No. 30/2003/TT-BKHCN of 5 November 2003 
containing provisions on patent applications for micro-organisms and the examination thereof 
has been promulgated.  It would be useful if Vi et Nam could make the Ci rcular available to the 
Working Party. 
Answer:
 
A non-official version of English translation of full text of Circular No. 30/2003/TT-BKHCN of 
5 November 2003 of the Ministry of Science and Technology guiding the implementation of 
procedures for establishing industrial property rights  to inventions/utility solutions is now made 
available herewith to the Working Party. 
Question 153 
On the burden of proof in patent infringeme nt actions, we would like to know whether 
Viet Nam can confirm that the burden of proof will be shifted in these actions form the plaintiff to the defendant by the end of 2004. 
Answer:
 
The reversal of the burden of proof to defendant in  patent infringement actions is introduced to the 
Draft joint Circular between People's Supreme Co urt, People's Supreme Prosecution Institute and 
Ministry of Science and Technology guiding the judgment of cases relating to industrial property 
rights at  the people's courts.  This joint Circul ar is expected to be promulgated in late 2004. 
Question 154 
Paragraph 325 as well as WT/ACC/VNM/21/Rev. 2, S. 26.  Further and more elaborate 
information on Viet Nam's practice regarding treatment of undisclosed test and other data 
submitted to government authorities in order to obtain marketing appro val for pharmaceuticals 
and agricultural chemical products (Article 39. 3 TRIPS) would be desirable for the Working 
Party to assess Viet Nam's compliance with the relevant obligations under Article 39.3 TRIPS.  WT/ACC/VNM/33 
 Page 65 
 
 
 Answer:  
As stated in answers to WTO Members, the protec tion of undisclosed test and other data submitted to 
competent authorities in order to obtain marke ting approval for pharmaceuticals and agricultural 
chemical products is the obligation of these aut horities and subject to secret keeping rules of 
administrative authorities. 
In particular, in the process of receiving, eval uating the registration dossier and making marketing 
approval for pharmaceuticals or agricultural chemi cal products, the staffs of competent authorities 
(the Drug Administration, the Plant Protection Administration, the Veterinary Administration) must not disclose and/or provide to third parties any in formation or documents filed in the registration 
dossier in any way, except to othe r competent agencies and organizations at their request in case with 
written permission of their heads. Therefore, the protection of undisclosed test and other data is 
always ensured by competent authorities in practic e and complied with the relevant obligations under 
Article 39.3 of the TRIPS Agreement. 
The detailed provisions on the mentioned obligation of data protection of competent authorities will 
be considered to be stipulated in a Circular guiding the implementation of Decree No. 54/2000/ND-
CP of 3 October 2000 of the Government on the pr otection of industrial property rights to trade 
secrets, geographical indications, trade names and th e protection of rights against industrial property 
related unfair competition. 
Question 155 
On the protection of data against unfair commercial use and against disclosure as provided for 
in Article 39.3 TRIPS, Viet Nam admits that there is still a lack of provisions guiding the 
implementation.  We would welcome a confirmation  by Viet Nam that implementing regulations 
will be promulgated by the end of 2004 and that these would also include the principle of non-disclosure and non-reliance. 
Answer:
 
The Draft Circular guiding the implementation of provisions on the protection of undisclosed 
information (business secrets), particularly undi sclosed information relating to pharmaceutical and 
agricultural chemical products, in which the princi ple of non-disclosure and non-reliance are included, 
is in the process of completion.  This Draft Circul ar is expected to be promulgated in late 2004. 
Question 156 
On geographical indications, we would like to have some clarifications:  Is the Vietnamese 
system for the protection and enforcement of GIs a " sui-generis " system?  Is there a separate 
register for GI registration?  Does the system  provide for ex-officio protection?  Which 
conditions have to be met to declare a given GI generic?  
Answer:  
Viet Nam applies the " sui-generis " system of the protection and en forcement of industrial property 
right for appellations of origin.  Viet Nam also has a separate Register of appellations of origin. 
However, this system is not app lied for geographical indications ot her than appellations of origin. 
Geographical indications other than appellations of origin are protected as long as they fulfil the protection criteria as provided by la ws and regulations without regist ration procedures.  The ex-officio 
protection without right-holder's claims is provide d for in laws and regulations on administrative 
measures against violations in the field of indus trial property and in criminal law.  A given WT/ACC/VNM/33 
Page 66  
 
 geographical indication is considered to be gene ric only if it became popular name of goods and lost 
the capability of origin indication (Article 10.3 of Decree No. 54/2000/ND-CP of 3 October 2000 of 
the Government). 
Question 157 
Law of Customs, Article 7 par. 1 point b requir es that "written certification of goods quality in 
inspection registration made by a goods evaluation organisation…must be comprised in the 
customs file submitted by the customs declarant. "  We would welcome if Viet Nam could specify 
for which goods this applies.  
Answer:
 
The list of imports and exports which are subject to State quality supervision is promulgated by virtue 
of Decision No. 117/2000/QD-BKHCNMT dated 26 Janua ry 2000 of the Ministry of Science and 
Technology.  This list includes name and HS code of  those products subject to quality examination by 
specialized agencies under the former Ministry of  Science, Technology and Environment (now the 
Ministry of Science and Technology), Ministry of Health, Ministry of Agriculture and Rural 
Development, Ministry of Industry and Ministry of Fisheries. 
Question 158 It is not clear from the Action Plan (WT/ACC/ VNM/21/Rev.2), whether decisions on the merits 
of cases always include the findings of fact and conc lusions of law on which they are based.  It is 
also unclear whether the decisions are provided in fu ll to at least the parties to the case.  Please 
explain whether parties receive full, reasoned decisions in writing. 
Answer:
 
According to Article 81 of the Civil Procedures Code of 2004, with respect to the content and 
observation of the case, the Court is required to inco rporate therein the followings:  request for civil 
procedures by the complaint, initiation of procedures by the relevant institutions or agencies, counter 
request of the defendant, independent request of inte rested parties, observations of the Court, as well 
as reference to the relevant legal provi sions used as basis for the procedures. 
Concerning the Court's observation, analysis of all th e relevant basis is to be made to approve or 
disapprove requests of the concerned parties and of their legal representatives (Article 238.4).  Court's 
decision on the substantial issues of the case is, therefore, often made on the basis of practical information and rule-based observations, which ar e also clearly explained in such decision. 
Within three working days after the conclusion of  the Court's trial session, concerned parties and 
initiating institutions or agencies are provided a copy  or extract of the case judgement.  Within ten 
days after announcing its final decision, the Court is required to send the case judgement to concerned 
parties and initiation institutions or agencies, as we ll as to the People's Prosecutor at the same level 
(Article 241).  As a result, all decisions on the case made in written form are provided at least to concerned parties, together with the basis used by the Court to make such decisions. 
Question 159 
Please explain the procedures pursuant to which courts may require parties to produce relevant 
evidence or documents. Please explain the extent to which parties may request that evidence or 
documents be produced by the other party.  WT/ACC/VNM/33 
 Page 67 
 
 
 Answer:  
According to the Civil Procedures Code of 2004 (Artic le 85 and Article 94), in the event that evidence 
available in the case documents is not sufficient, the Court has the right to request the concerned 
parties to provide additional experience, or the C ourt may collects the evidence by itself, when the 
concerned parties are unable to that, to ensure the appropriate judgement.  
When requesting the Court to coll ect the evidence, such concerned parties are required to present a 
written request to clearly explain:  the issues th at need evidence, the ty pes of evidence needed, 
reasons for them not being able to collect such ev idence, and all necessary details (name, address) of 
the individuals or organizations holding such evidence. 
The Court has the right to make either oral or wr itten request for the evidence from the individuals or 
institutions holding or managing such evidence.  These individuals or institutions are required to 
provide such evidence in full and within 15 days after receiving the request. 
At the request of the concerned parties, the Cour t may collect the necessary evidence in the following 
ways: (Article 85.2.): 
- Collecting testimony from the concerned parties or the witnesses; 
- Requesting for examination and evaluation; 
- Making decision on the asset's value; 
- Making spot examination and verification; 
- Authorizing other party to collect the evidence; and 
- Requesting individuals and organizations provide any relating materials or articles that they 
have read or witness. 
Except for collecting testimony, other solutions mentioned above require a decision made by the 
Judge explaining the request for evidence as well as  reasons for it. Concerned parties may object to 
the Court's evidence collection by sending appeal to  the People's Prosecutor.  The People's Prosecutor 
has the right to request the Court to verify and co llect evidence according to the concerned parties' 
request, and consider participating the Court's trial session. (Article 85.3). 
Question 160 Please indicate whether and under what ci rcumstances infringers may be required to 
compensate right holders for the expenses incurred in bringing an infringement case, including 
attorneys' fees. 
Answer:
 
Detailed provisions on compensation to right-hol ders comprising the expenses arising from the 
infringement case, including the attorneys' fees, will be included in the draft Regulation on Civil 
Remedies in IP field, which is expect to be promulgated in 2004. 
Question 161 
Please indicate whether Viet Nam has any plans to  exempt public authorities and officials from 
liability in connection with the administration of  intellectual property laws where their actions 
are taken or intended in good faith. WT/ACC/VNM/33 
Page 68  
 
 Answer:
 
Viet Nam will consider provisions on exemption of  liability with respect to public authorities and 
officials where they perform public duty in good faith. 
Question 162 
Please indicate the extent to which administra tive remedies conform to the requirements of 
TRIPs for judicial remedies.  Please state how the "shortcomings" in this area referenced in the 
Action Plan will be addressed. 
Answer:  
The administrative remedies with respect of IPRs infringements are provided for in the following laws 
and regulations: 
- The Ordinance No. 44/2002/PL-UBTVQH10 of 2 July 2002 of Standing Committee of 
National Assembly on handling administ rative violations (the Ordinance 2002); 
- Decree No. 12/1999/ND-CP of 6 March 1999 of the Government on administrative measures 
against violations in the field of industr ial property (the Decree No. 12/1999/ND-CP); 
- Decree No. 31/2001/ND-CP of 26 June 2001 of the Government on administrative measures 
against violations in the field of culture and information (the Decree No. 31/2001/ND-CP); 
and 
- According to the above mentioned  laws and regulations, the remedies for enforcing civil 
rights by administrative procedure compiling with requirements of TRIPS Agreement (Article 49) include: 
- IPR infringement injunction remedy is provi ded for in Article 14.1 of the Decree 
No. 12/1999/ND-CP and Articles 4, 63 of the Decree No. 31/2001/ND-CP; 
- Compel to remove offending elements fro m products, goods, instruments for business 
with respect of IPR infringements are provi ded for in paragraph 2 Article 19 of the 
Decree No. 12/1999/ND-CP; and 
- The remedies on handling of infringing evidences, instruments outside commercial 
channels or destruction are provided for in Article 19 of the Decree No. 12/1999/ND-CP 
and Articles 65, 67 of the Decree No. 31/2001/ND-CP. 
Overcoming "shortcomings" in laws and regulations  on handling administrative violations with 
respect of IPRs infringements mentioned in the Ac tion Plan aims at solving the following matters: 
- Limiting of the scope of application of remedies  in administrative procedure: wilful IPRs 
infringements and production of, trading in c ounterfeit trade indication goods (trademarks, 
trade names, geographical indications, appellati ons of origin), for the purpose of gradually 
handling IPRs disputes by civil procedure instead  of administrative procedure in accordance 
with international practice and na ture of IPRs (personal rights); 
- Elaborating provision on procedures, where re lated parties are entitled to present opinions, 
evidences to justify their actions before compet ent persons (although, currently this procedure 
is actually applied in handling violations, but it must be provided in details for the purpose of 
comfortably application;  
- Establishing a principle for the purpose of ensuring that the total value of fine must be higher 
than benefit gained from infringements in order to achieve the effect of administrative remedies; and 
- Clearly defining the functions, tasks, aut horities of punishment between enforcement 
authorities in order to prevent overlapping or cumbersome organisation, at the same time,  WT/ACC/VNM/33 
 Page 69 
 
 
 assignment of leading and coordinating authorit ies to an agency so that ensuring unified 
coordination of these agencies. 
Question 163 
Please indicate the steps right holders mu st take to initiate border measures. 
Answer:  
According to the Decree No. 101/2001/ND-CP of  31 December 2001 of the Government Providing 
Detailed Implementation of a Number of Provision s of the Customs Law in Relation to Customs 
Procedures, Checking Regime, Inspect ing Regime (Article 14), in order to require custom authorities 
to suspend custom procedure with respect to impor t or export goods, right-hol ders or persons who are 
empowered by right-holders (hereinafter  referred to as requesting persons) shall: 
- file an application for suspension of custom pr ocedure with the Head of the Sub-department 
of customs where goods are imported or exported; 
- deposit the amount of money of value equal to 20 per cent the value of the lots of goods, 
which is calculated in accordance with the pri ce indicated in the contract, with holding 
account of the custom authorities at the State Treasury, or deposit security documents issued 
by credit organizations for guaranteeing the payment of damage to goods holder and the 
payment of all the expenses that arise to author ities, organisations and individuals in case of 
wrongful requirement for suspending custom procedure; 
- submit the protection titles or documents proving the ownership of IPR to custom authorities; 
- provide initial evidences leading to suspicion that import or export goods infringe IPR; and 
- the power of attorney (in case requesting pe rsons are empowered to file application). 
Requesting persons are entitled to apply for prolonga tion of suspension of custom procedure before 
the Decision on suspension expiring.  In that case, requesting persons have to deposit an additional of 
money as provided.  The prolonged time is not more  than ten days as of the expiry date of the 
Decision on suspension. 
Detailed provisions on the implem entation of border control procedures concerning copyright are 
mentioned in the Joint Circular No. 58/20 03/TTLT-BVHTT-BTC of 17 October 2003 between 
Ministry of Culture-Information and Ministry of  Finance on Guidance to copyright protection at 
customs authorities in relation to exported and imported goods. 
Detailed provisions on the implementation of bo rder control procedures concerning industrial 
property are included in the Joint Circular between Ministry of Finance and Ministry of Science and Technology guiding to implement border control meas ures concerning industrial property with respect 
to exported and  imported goods, which is expected to be promulgated in 2004. 
Question 164 
Please indicate whether Viet Nam has any intention to increase the administrative damages 
available to right holders above VND 1 million. 
Answer:
 
The provision on the payment for damages up to VND 1 million in the Ordinance on handling 
administrative violations of 1995 is abolished by the one of 2002, because the payment for damage 
remedies is under the scope of civil laws. WT/ACC/VNM/33 
Page 70  
 
 Question 165 
Please indicate whether there is any intention to pr ovide ex officio authority to Customs officials 
in intellectual property cases. 
Answer:
 
According to the Joint Circular No. 58/2003/TTLT-BVHTT-BTC of 17 October 2003  between 
Ministry of Culture-Information and Ministry of  Finance on Guidance to copyright protection at 
custom authorities in relation to export goods, import goods and the Draft Joint Circular between Ministry of Finance and Ministry of Science a nd Technology guiding to implement border control 
measures concerning industrial property with resp ect to export goods, import goods (expect to be 
submitted for promulgation in 2004), the enforcement of IPRs at borders is only implemented on the 
requirements of right-holder or related entities, no ex officio action taken by Customs officials. 
According to the above mentioned Draft Joint Circ ular, customs authorities are entitled, at their own 
initiative, to check, detect and suspend customs proc edure with respect to import or export goods that 
are counterfeit trademark goods and the trademarks are recorded at customs authorities. 
Question 166 
Please indicate whether there is any intention to provide ex officio authority to criminal 
intellectual property enforcement officials. 
Answer:
 
According to prevailing laws and regulations of Viet Nam, all IPR infringements that constitute 
criminal acts must be detected timely and handled strictly, notwithstanding the request of the party suffering from damage.  That is, criminal enforcem ent authorities are entitled to take ex officio 
actions against criminal acts of in tellectual property right infringement. 
Question 167 
Please indicate whether any person convicted of  intellectual property crimes has ever actually 
served a prison sentence. 
Answer:
 
According to statistics of the Office of the People's Supreme Court, in 2002 there was criminal case 
concerning criminal IPR infringement brought before the court, in which the defendant was sentenced 
imprisonment under provision of Article 171 of the Criminal Code of 1999. 
Question 168 
At Paragraph 332 of WT/ACC/SPEC/VNM/4/Rev.1 , it is indicated that "the intellectual 
property right owner, when requesting the suspensi on of customs procedures, [is] required to 
deposit an amount equal to 20 per cent of the value of the goods at the State Treasury, or 
provide a guarantee ensuring compensation to th e owner of the goods."  Requiring deposits of 
20 per cent of the value of the goods could pla ce an unreasonable burden on effective border 
enforcement, and therefore please indicate how it is determined whether the permitted 
alternative guarantee ensuring compensation to the owner of the goods is sufficient.  WT/ACC/VNM/33 
 Page 71 
 
 
 Answer:  
According to the Joint Circular No. 58/2003/TTLT- BVHTT-BTC, the value of security documents 
(guarantee documents) is determined as follows: 
- In case of request for long-term protection (par agraphs 1.1.5.2 and 1.1.5.3):  the security 
documents for a specific amount of money, at least of a value of VND 50 million or the 
security documents issued by credit organiza tions for guaranteeing the payment of all the 
expenses and damages that ari se in case the customs authorities have temporarily suspended 
procedures in respect of export or import goods  on the request of the requesting persons but 
the suspended goods are found not to be involved in infringement of copyright; and 
- With respect to a separate request for protec tion in a certain case, protection (paragraphs 
1.2.3.1):  security documents of value equal to  20 per cent of the value of the lot of goods, 
which is calculated in accordance with the price i ndicated in the contract, are put into holding 
accounts of the customs authorities at the State treasury, or security documents for a specific amount of money issued by credit organizations, at least of a value of VND 20 million in case 
the value of the lot of goods suspected to be infringing goods is not known, or security 
documents issued by credit organizations for guaranteeing the payment of all the expenses 
and damages that arise in case the customs aut horities have temporarily suspended procedures 
in respect of export or import goods on the request of the requesting persons but the suspended goods are found not to be involved in infringement of copyright. 
The evaluation of security documents where requesting IPR protection under the Draft Joint Circular 
between Ministry of Finance and Ministry of Science and Technology is based on the similar 
principle as mentioned above.  
Question 169 
On effective enforcement, Viet Nam is claimi ng that the current criminal provisions meet 
TRIPS standards.  However, "infringements of  organized character or carrying very serious 
consequences and repeated offence are punishable by imprisonment from six months to three 
years" appears to be stricter than the TRIPS st andard which says that criminal procedures and 
penalties should be available at least in cases of wilful trademark counterfeiting or copyright 
piracy on a commercial scale.  We therefore th ink that criminal prosecution must be available 
when commercial intend can be proven.  Could Viet Nam confirm that this is the same as 
organized character and/or serious consequences as provided for under current criminal provisions? 
Answer:
 
According to the Articles 156, 157, 158 and 171 of the Criminal Code 1999, one of the factors that 
constitute a trademark counterfeiting crime is the commercial purpose of the infringement act. "Infringements of organised character" and "repeated offence" are both factor of intentional nature. 
However, "causing very serious conseque nces" is not an intentional factor; 
VI. POLICIES AFFECTING TRADE IN SERVICES Question 170 As regards the chapter dealing with trade in serv ices, since bilateral negotiations are now going 
on with respect to Vietnamese commitment in Trad e in Services, the text of this chapter should 
be considered taking into account the results of these negotiations. WT/ACC/VNM/33 
Page 72  
 
 Answer:
 
Viet Nam takes note of this comment. 
- Trade Agreements 
Question 171 We note that paragraph 364 of WT/ACC/SPEC/VNM/4/Rev.1 refers to the various trade 
agreements Viet Nam has and to the granting of MFN treatment on a reciprocal basis under 
these trade agreements provide, and that in pa ragraph 368, Viet Nam states that it would 
comply with the MFN principle upon accession to  the WTO.  Paragraph 369 however is square 
bracketed and contains a commitment that Viet Nam would observe all WTO provisions, including GATT Article XXIV and GATS Article V, and ensure they were met from the date of 
accession. 
We would wish to see Viet Nam formally accept this condition.   
Answer:
 
Viet Nam commits to comply with WTO provisions on the MFN principle, including Article XXIV of 
the GATT and Article V of the GATS, from the date of accession.  WT/ACC/VNM/33 
 Page 73 
 
 
 ANNEX 1 
Commitments on Trading Rights  
1. Viet Nam confirms that wholly Vietnamese-i nvested enterprises have been granted full right 
to trade since 1 January 2002. 
2.  Upon accession, foreign directly invested enterprises in the production and manufacturing 
sectors, which are not purely import and export trading entities, would be granted full rights 
to trade, except for the restrictions listed in Ta ble A (attached). Such en terprises shall register 
their business lines with the relevant State's registration agencies. 
3.  Upon accession, nationals and companies from WTO Members shall be allowed to set up 
joint ventures with Vietnamese partners to engage in import and export activities, with 
foreign capital contribution not exceeding 49 per cent of the legal capital of the joint ventures.  
Not later than 1 January 2008, this limitation sh all be 51 per cent.  Not later than 1 January 
2009, 100 per cent foreign directly invested enterp rises shall be allowed to be established to 
engage in import and export activities.  
4.  Joint ventures and 100 per cent foreign directly  invested enterprises referred to in paragraph 3 
above shall:  
- be entitled to import and export all kinds of goods, except for those notified as state trading 
enterprises, subject to the restrictions listed  in Table A (attached); and 
- register their business lines with the re levant State's registration agencies. 
5. The trading rights referred herein shall not automatically grant the importers the right to 
distribute goods in Viet Nam.  The distribution of goods and the provision of distribution 
services shall be subject to Viet Nam's Speci fic Schedule of Commitments in Services. 
6. The trading rights referred herein shall in no case  affect the rights of the Government of Viet 
Nam to: 
- adopt or enforce requirements for customs and fiscal; and 
- adopt or enforce regulations with respect to th e importation, exportation, re-importation, re-
exportation, and transit of goods  in consistence with rele vant provisions of the WTO 
Agreements and with Viet Nam's commitmen ts upon accession to the WTO, such as those 
relating to import licensing, state trading, TBT and SPS.   WT/ACC/VNM/33 
Page 74  
 
 Table A:  Schedule on Trading Rights
 
(Attached to Annex A on Commitments on Trading Rights)  
Notes: For the purpose of this Table: - Schedule starts from 1 January of the specified year 
- "U" means "Unbound" 
HS Description Schedule 
  Meat and edible meat offal  
0201 Meat of bovine animals, fresh or chilled. Upon accession 
0202 Meat of bovine anim als, frozen. Upon accession 
0203 Meat of swine, fresh, ch illed or frozen. Upon accession 
0206 Edible offal of bovine animal s, swine, sheep, ... Upon accession 
0207 Meat and edible o ffal, of the poultry of heading ... Upon accession 
0209 Pig fat, free of lean meat, a nd poultry fat, not ... Upon accession 
0210 Meat and edible meat offal, salted, in brine, .... Upon accession 
  Dairy and Dairy Products  
0401 Milk and cream, not concentrat ed nor containing ... Upon accession 
0402 Milk and cream, concentrat ed or containing ... Upon accession 
0403 Buttermilk, curdled milk an d cream, yogurt, .... Upon accession 
0404 Whey, whether or not con centrated or ... Upon accession 
  Edible fruit and nuts; peel of citrus fruit ...  
0805 Citrus fruit, fresh or dried. Upon accession 
  Cereals  
1005 Maize (corn) . Upon accession 
1006 Rice. U 
  Wheat  
1101 Wheat or meslin  flour Upon accession 
  Plant oils  
1507 Soybean oil and its fractions.... Upon accession 
1508 Ground nut oil and its fractio ns.... Upon accession 
1511 Palm oil and its fractions....  Upon accession 
1513 Coconut (copra), palm kernel or ba bassu oil and fractions  .....  Upon accession 
  Processed Meat  
1601 Sausages and similar products, of meat, meat offal or blood...                    2008 
1602 Other prepared and preserved meat...  2008 
  Sugar  
1701 Cane or beet sugar and chemically pure sucrose, in solid form 2010 
  Alcohol and Beer  
2203 Beer made from malt  2010 
2204 Wine or fresh grapes, including fortified wines... 2010 
2205 Vermouth and other wine of fresh grapes flavored with plants ... 2010 
2206 Other fermented beverages 2010 
2207 Undenatured ethyl alcohol > 80%... 2010 
2208 Undenatured ethyl alcohol < 80%... 2010 
  Tobacco and tobacco products  
2401 Unmanufactured tob acco; tobacco refuse... U 
2402 Cigars, cheroots, cigarillos and cigarettes... U 
2403 Other manufactured tobacco and manufactured tobacco ... U 
  Cement and Clinker  
2523 Portland cement, aluminous cement, slag cement etc... 2010 
  Crude oil and petroleum products  
2709 Crude oil from petroleum and bituminous minerals... U 
2710 Oil (not crude) from petrol & bitum mineral etc.... U  WT/ACC/VNM/33 
 Page 75 
 
 
 HS Description Schedule 
2711 Petroleum gases & other gaseous hydrocarbons... 2010 
  Pharmaceutical products  
3003 Medicaments n.e.s.o.i. of mi xtures, not dosage etc form... 2010 
3004 Medicaments n.e.s.o.i., mixed or not, in dosage etc fm... 2010 
3006 Pharmaceutical goods in note 4 to chapter 30... 2010 
  Fertilizers  
3102 Mineral or chemical fertilizers, nitrogenous 2010 
3103 Mineral or chemical fe rtilizers, phosphatic... 2010 
3104 Mineral or chemical fertilizers, potassic... 2010 
3105 Mineral or chemical fertilizers, other... 2010 
  Lubricants  
3403 Lubricating preps, antirus t & treating textiles etc... 2008 
  Cinematographic film  
3706 Motion-picture film, exposed and developed... U 
  Printed books, brochures, leaf lets and similar printed matter...  
4901 Books, brochures & similar printed matter... U 
4902 Newspapers, journals & periodicals... U 
4903 Children's picture, drawing or colouring books... U 
4907 Unused postage, check forms, banknotes, stock, etc... U 
4909 Printed or illustrated post cards, greeting cards, etc.... U 
4910 Calendars, calendar blocks of any kind, printed... U 
4911 Printed matter n.e.s.o.i., including print pictures & photos... U 
  Iron and steel  
7208 Fl-rl iron & na st eel nun600mm wd hot-rl, not clad... Upon accession 
7209 Fl-rl iron & na st eel nun600mm wd cold-rl, no clad... Upon accession 
7210 Fl-rl iron & na steel nun600 mm wd, clad etc... Upon accession 
7211 Fl-rl iron & na steel un 600mm  wd, not clad etc... Upon accession 
7212 Fl-rl iron & na steel un 600 mm wd, clad etc... Upon accession 
7213 Bars & rods, iron & na steel , h-r irreg coils... Upon accession 
7214 Bars & rods, iron & na steel  nesoi, h-r etc... Upon accession 
7215 Bars & rods, iron & na steel nesoi... Upon accession 
7216 Angles, shapes & sections of iron & nonalloy steel... Upon accession 
7217 Wire of iron & nonalloy steel... Upon accession 
  Industrial printers  
8442 Mach etc n.e.s.o.i.  for ty peset, making pr plates etc... U 
8443 Print mach incl ink-jet mach ancil t prnt pt nesoi... U 
  Records, tapes and other recorded media  
8524 Records, tapes and other recorded media for sound or ... U 
  Other machinery  
8525 Trans appar for radiot ele etc; tv camera & rec U 
8526 Radar apparatus, radio navig aid & remote cont app U 
  Automobiles, motocycles  
8702 Motor vehicle f trnspt >ten persons includ driver 2010 
8703 Motor cars & vehicles for transporting persons 2010 
8704 Motor vehicles for transport of goods 2010 
8705 Special purpose motor vehicles nesoi 2010 
8706 Chas w eng f trac, mtr veh f pass/gd & special pur 2010 
8707 Bodies (including cabs), for specif motor vehicles 2010 
8708 Parts & access for motor vehi cles (head 8701-8705) 2010 
8709 Works trucks, self-prop, no lift; stat tractrs; pt 2010 
8711 Motorcycles (incl mopeds) & cycles with aux motor 2010 
8714 Parts & access for cycles & invalid carriages 2010 
8716 Trailers etc; other vehicles, not mech propeld, pt 2010 
  Aircraft  WT/ACC/VNM/33 
Page 76  
 
 HS Description Schedule 
8802 Aircraft, spacecraft and suborbital an d spacecraft launch vehicle Upon accession 
8803 Parts of aircraft, spacecraft and suborb ital and spacecraft launch vehicle Upon accession 
  Other goods  
9001 Opt fibers & bund etc; pol sh eets; unmoun opt elem Upon accession 
9704 Postage or revenue stamps, first day covers Upon accession 
  
  WT/ACC/VNM/33
 Page 77ANNEX 2 
List of Non-Tariff Measures  
Table 1 – Import Prohibitions  
The following products are not allowed to be circulated in th e domestic market on a normal commercial basis.  The importation o f these products for non-
commercial goals, however, might be pe rmitted under exceptional circumstances.  
Notes:  NA stands for "Not Applicable". 
HS Description Rationale Note 
1207 91 00 Poppy seeds Materials for  production of opium   
1302 11 00 Opium, anhydrous morphine anhydrous content   Materials for  production of opium  
2402,  
2403 Tobacco, cigarettes, and other kinds of manu factured tobacco  Limit the consumption of  cigarettes.  Import prohibition to be ab olished upon 
accession   
2618 00 00 Granulated slag (slag sand) from the manufacture of iron or 
steel Residues causing environmental pollution   
2619 00 00 Slag, dross (oth er than granulated slag),  scalings and other waste 
from the manufacture of iron orngs steel Residues causing environmental pollution   
2620 Ash and residues (other than from the manufacture of iron or 
steel) containing metals or metal compounds Residues causing environmental pollution   
2621 00 00 Other slag and ash, including seaweed ash (kelp) Residues causing environmental pollution   
3601 00 00 Propellant powders Materials for production of explosives   
8710 00 00 Tanks and other armoured fighting vehicles, motorized, whether 
or not fitted with weapons, and parts of such vehicles Military equipment   
ex 8711 Motorcycles of a cylinder capacity exceeding 175cc Security and traffic safety  
9301 00 00 Military weapons, other than  revolvers, pistols and the arms of 
heading 307:  revolvers, pistols Military equipment    
9302 00 00 Revolvers and pistols, other than those of heading 9303 or 9304 Weapons  
9304  Other arms (for example, spring, air or gas guns and pistols, 
truncheons), excluding those of heading 9307 Weapons   
9305 Parts and  accessories of articles of headings 9301 to 9304 Weapons   
9306 Bombs, grenades, torpedoe s, mines, missiles and similar 
munitions of war and parts thereof; cartridges and other 
ammunition and projectiles and parts thereof, including shot and 
cartridge wads Weapons    
 WT/ACC/VNM/33 
Page 78 HS Description Rationale Note 
9307 Swords, cutlasses, bayonets, lances and similar arms and parts 
thereof and scabbards and sheaths thereof Weapons   
NA Second-hand consumer goods, including: 
 - Textiles and clothes; footwear 
-  Electronic goods 
-  Refrigerating equipment and products -  Household electric goods 
-  Furniture 
-  Household goods made from porcelain, clay, glass, metal, 
resin, rubber, plastic, and other materials  Product safety  
NA Used materials and e quipment, including: 
 
- Used machines, structures, inner tires, tires, accessories, 
motors of automobiles, tr actors, 2-wheel and 3-weel 
motorbikes  
- Internal combustion engines and machines with internal 
combustion engines having capacity below 30 CV  
- Bicycles, 2-wheel and 3-wheel vehicles; 
- Passenger cars of less than 16  seats, trucks with loading 
capacity of less than 5 tonnes, ambulances.  Traffic safety  
NA Toxic chemicals  
List published by the Ministry of Industry  Environment protection, protection of 
human health   
NA Garbage and waste materials which may cause environmental 
pollution and epidemics  
List published by the Ministry of Science and Technology Environment protection, protection of 
human health   
NA Depraved and reactionary cultural products  Public morals   
NA Children toys having adverse effect in moral education, public 
order and security  Public morals and social security  
NA Narcotics  Protection of human life  
NA Firecrackers (excluding fire signal used for maritime safety and 
other purposes as stipulated by th e Prime Minister in the official 
Document No.1383/CP-KTTS dated 23 November 1998)  Protection of human health & life   
  WT/ACC/VNM/33
 Page 79HS Description Rationale Note 
NA Right-hand steering vehicles (including their components and 
those modified to left-hand drive ones prior to importation into 
Viet Nam), except for specialized  right-hand steering vehicles 
operating in small areas such as cranes, trench and canal digging 
machines, garbage trucks, road  sweepers, road construction 
trucks, airport passenger transporta tion buses, fork-lifts used at 
warehouses and ports.    Traffic safety  
NA Asbestos products and materials under amphibole group  Protection of human health  
NA Specialized encryption machin es and encryption software 
subject to State secret National security  
  
 WT/ACC/VNM/33 
Page 80 Table 2 – List of Goods Subject to Quan titative Restriction and Phasing out Schedule  
Phasing out schedule HS Description Legal basis Time Legal documents for enactment 
A.  Licence/Quota 
8702 
8703 Motor vehicles with capacity not exceeding 12 seats Decision No. 281 1 January 2003 for those with 
capacity not exceeding 9 seats Decision No. 462 
8711 Two-wheel motorcycles Decision No. 28 1 January 2003 Decision No. 46 
B.  Import licence by the Ministry of Trade 
0401 
0402 
0403 
0404 Milk and dairy products Circular No. 043 Subject to TRQ  
since May 2003 Decision No. 914 
 
15079010 15089010 
15119090 
15131910 15155090 Refined vegetable oil  Decision No. 242
5 1 January 2002 Decision No. 46 
1701 Sugar Decision No. 28 To be replaced by TRQ upon 
accession  
2204 
2205 2206 
2207 
2208 Wine and spirits Decision No. 11
6 1 May 2001 Decision No. 46 
2501 Salt Decision No. 46 Subject to TRQ  
since May 2003 Decision No. 91 
 
252310 
25232100 
25232910 Cement and clinker Decision No. 28 1 January 2003 Decision No. 46 
                                                      
1 Decision No. 28/TTg dated 13 January 1997 of the Prime Minister on the management of importation and exportation in 1997. 
2 Decision No. 46/2001/QD-TTg dated 4 April 2001 of the Prime Minister on the management of importation and exportation during t he period of 2001-2005. 
3 Circular No. 04/TM-XNK dated 4 April 1994 guiding the implementation of Decision No. 78/TTg dated 28 February 1994 of the Prim e Minister on the management of 
importation and exportation. 
4 Decision No. 91/2003/QD-TTg dated 9 May 2003 of the Prime Minister on the application of tariff quota on imports to Viet Nam. 
5 Decision No. 242/1999/QD-TTg of the Prime Minister dated 30 December 1999 on the ma nagement of importation and exportation in 2000. 
6 Decision No. 11/1998/QD-TTg of the Prime Minister dated 23 January 1998 on the management of importation and exportation in 19 98.  
  WT/ACC/VNM/33
 Page 81Phasing out schedule HS Description Legal basis Time Legal documents for enactment 
2710 Petroleum oils (except for lubricant oil) Decision No. 28 1 January 2004 Decision No. 187/2003/QD-TTg 
dated 15 September 2003 of the 
Prime Minister 
3102 3103 
3105 Fertilizer Decision No.  28 1 May 2001 Decision No. 46 
4801 
4802 4804 Paper, cardboard, smooth carton, carton duplex, toilet 
paper  Decision No. 28 
Circular No. 02 TM/XNK 1 May 2001 Decision No. 46 
6904 
6907 
6908 Ceramic and granite tiles with the size not more than 
400mm x 400mm  Decision No.  242 1 May 2001 Decision No. 46 
6910 
6911 
6912 
7013 Ceramic, porcelain and glass consumer goods Decision No.  2547 1 May 2001 Decision No. 46 
70049090 
70052990 
70042090 
70052190 White and clear construction glass with thickness from 
1.5mm - 12mm Decision No. 28  
Circular No. 02 TM/XNK 1 January 2002 Decision No. 46 
                                                      
7 Decision No.  254/1998/QD-TTg of the Prime Minister dated 30 December 1998 on  the management of importation and exportation in  1999.  
 WT/ACC/VNM/33 
Page 82 Phasing out schedule HS Description Legal basis Time Legal documents for enactment 
72131010 
72131020 
72139100 72139900 
72141020 
72142020 72149100 
72149900 
72162100 72164010 
72165010 
72161000 72163110 
72163210 
72163310 73063091 
73069091 
72104110 
72104910 
72106110 72106910 
721710 
721720 73130000 
73144100 Construction steel Decision No. 28 
Circular No. 02 TM/XNK 
dated 21 February 1997 1 January 2002 Decision No. 46 
841451 Electric fans Decision No. 254 1 May 2001 Decision No. 46 
8702, 8703 Automobile components in form of SKD and CKD1 Decision No. 28 1 May 2001 Decision No. 46 
8702 
8703 870421 10-15 seat motor vehicles  
Motor vehicles for the transport of persons and goods Trucks with capacity not exceeding 5 tonnes Decision No. 254 1 May 2001 Decision No. 46 
8711 Two-wheel and three-wheel components in form of 
SKD and  CKD Decision No. 242 1 January 2003 Decision No. 46 
8712 Bicycles Decision No. 254 1 May 2001 Decision No. 46  
  WT/ACC/VNM/33
 Page 83Phasing out schedule HS Description Legal basis Time Legal documents for enactment 
 
C.  Import licence by line Ministries8   1 May 2001 Decision No. 46 
Chapter 1 Live animals Decree No. 899 
Decision No. 0710 1 May 2001 Decision No. 46 
 Live horses    
0101.1110 -  Pure-bred breeding animals    
 Live bovine animals    
0102.1010 -  Pure-bred breeding animals    
 Live swine    
0103.10 -  Pure-bred breeding animals    
 Live sheep    
0104.1010 -  Pure-bred breeding animals    
 Live goats    
0104.2010 -  Pure-bred breeding animals    
0105 Live poultry, that is to say, fowls of the species Gallus 
Domesticus, ducks, geese, turkeys and guinea fowls     
0105.10 -  Weighing not more than 185g:    
0105.1010 --  Fowls of species Gallus Domesticus    
 ---  Pure-bred breeding animals    
0105.1090 Other:    
 --  Pure-bred breeding animals    
0105.90 Weighing more than 185g:    
0105.9010 --  Fowls of species Gallus Domesticus    
 ---  Pure-bred breeding animals    
0105.9090 Other:    
 --  Pure-bred breeding animals    
0106.00 Other live animals    
0106.0010 -  Pure-bred breeding animals    
Chapter 3 Fish and crustaceans, molluscs and other aquatic 
invertebrates Decree No. 89 
 1 May 2001 Decision No. 46 
0301 Live fish    
                                                      
8 All products under the second column of this section have been replaced, unl ess otherwise indicated, by those listed in Annex C attached to WT/ACC/VNM/... (Q&A 
of the 9th Session) since 1 May 2001 according to the Decision No. 46/2001/QD-TTg dated 4 April 2001 of the Prime Minister. 
9 Decree No. 89/CP dated 15 December 95 by the Government. 
10 Decree No. 07/CP dated 5 February 1996 by the Government.  
 WT/ACC/VNM/33 
Page 84 Phasing out schedule HS Description Legal basis Time Legal documents for enactment 
0301.90 - Other live fish:    
0301.9010 --  Pure-bred breeding animals    
0301.93 -  Carp:    
0301.9310 --  Pure-bred breeding animals    
0301.99 -  Other:    
0301.9910 --  Pure-bred breeding animals     
0306.00 Crustaceans, whether in sh ell or not, live, fresh, chilled, 
frozen, dried, salted or in br ine; crustaceans, in shell, 
cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, 
meals and pellets of crustaceans, fit for human 
consumption    
0306.0010 --  Pure-bred breeding animals    
0307.00 Molluscs, whether in shell or not, live, fresh, chilled, 
frozen, dried, salted or in brine;aquatic invertebrates 
other than crustaceans and molluscs, live, fresh, 
chilled, frozen,dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than 
crustaceans, fit for human consumption    
0307.0010 --  Pure-bred breeding animals    
Chapter 4 Dairy produce; birds' eggs; natural honey; edible 
products of animal origin, not elsewhere specified or 
included    
0407.00 Birds' eggs, in shell, fresh, preser ved or cooked Decree No. 89 Subject to TRQ  
since May 2003 Decision No. 91 
 
Chapter 5 Products of animal or igin, not elsewhere specified 
included Decree No. 89 1 May 2001 Decision No. 46 
 0501.00 Human hair, unworked, whether or not washed or 
scoured; waste of human hair    
0502.00 Pigs', hogs' or boars' bristles and hair; badger hair and 
other brush making hair; waste of such bristles or hair    
Chapter 6 Live trees and other plants; bulbs, roots and the like;  
cut flowers and ornamental foliage Decree No. 89 1 May 2001 Decision No. 46 
0601.00 Bulbs, tubers, tuberous roots, corms, crowns and 
rhizomes, dormant, in growth or in flower; chicory 
plants and roots other than roots of heading No. 12.12     
  WT/ACC/VNM/33
 Page 85Phasing out schedule HS Description Legal basis Time Legal documents for enactment 
0602.00 Other live plants (including their roots), cuttings and 
slips; mushroom spawn    
Chapter 10 Cereals Decree No. 89 1 May 2001 Decision No. 46 
1005.0010 Maize (corn)for sowing    
1006.1010 Rice in the husk (paddy or rough) for sowing    
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, 
seeds and fruit; industrial or medicinal plants; straw and fodder Decree No. 89 1 May 2001 Decision No. 46 
1209.00 Seeds, fruit and spores, of a kind used for sowing    
Chapter 14 Vegetable plaiting materials; vegetable products not 
elsewhere specified or included Decree No. 89 1 May 2001 Decision No. 46 
1401.00 Vegetable materials of a kind used primarily for 
plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, 
and lime bark)    
Chapter 23 Residues and waste from the food industries;  prepared 
animal fodder Decree No. 89 1 May 2001 Decision No. 46 
Chapter 29 Organic chemi cals Decree No. 89 1 May 2001 Decision No. 46 
2936 Provitamins and vitamins, natural or reproduced by 
synthesis (including natural concentrates), derivatives 
thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent    
2937 Hormones, natural or reproduced by synthesis; 
derivatives thereof, used primarily as hormones; other 
steroids use primarily as hormones    
2938 Glycosides, natural or reproduced by synthesis, and 
their salts, ethers, esters and other derivatives    
2939 Vegetable alkaloids, natural or reproduces by 
synthesis, and their salts, ethers, esters and other 
derivatives    
2941 Antibiotics    
2941.10 -  Penicillins and their derivatives with a penicillanic 
acid structure; salts thereof    
2941.1010 Penicillins G (for injection)    
2941.1020 Penicillins V all kind of finish products (Vegacilline) 
of any content (for drinking)    
2941.1030 Penicillin sodiquet Procain (for injection)     
 WT/ACC/VNM/33 
Page 86 Phasing out schedule HS Description Legal basis Time Legal documents for enactment 
2941.1040 Benzathin penicillin, benzathin benzil penicillin (for 
injection)    
2941.1090 Other    
2941.20 -  Streptomycins and their derivatives; salts thereof    
2941.2010 Streptomycins sulphate (for injection)    
2941.2020 Derivatives of streptomycins (for injection)    
2941.2090 Other    
2941.30 -  Tetracyclines and their derivatives; salts thereof:    
2941.3010 Tetracyclines of any content  (for drinking)    
2941.3020 Tetracycline  of any content (for injection)    
2941.3090 Other    
2941.40 -  Chloramphenicol and its derivatives; salts thereof    
2941.4010 Chloramphenicol of any content (for drinking)    
2941.4020 Chloramphenicol of any content (for drinking)    
2941.4090 Other    
2941.50 -  Erythromycin and its derivatives; salts thereof    
2941.5010 Erythromycin  base, estolat, ethylsucdirat, lacto-biarat 
(for injection)    
2941.5020 Erythromycin (base, estolat,ethylsucdirat, lacto-biarat 
of any content (for drinking).    
2941.5090 Other    
2941.90 Other    
 Amoxicilin (for injection, drinking)    
 Ampixilin trihydrat, natrium (for injection and 
drinking)    
 Methinciline sodium (for injection)    
 Cloxacilline sodium (for injection)    
 Gentamycin sunfat (for injection)    
 Cephapirine sodique, cefalotine (for injection and 
drinking)    
 Lyncomycin base vÿ c,c d'ng HCL (for injection)    
 Lyncomycin base vÿ c,c d'ng HC- (for injection)    
 Sulfamethoxarol (SMZ) (for injection and drinking)    
 Trymethoroprin (TM) (for injection and drinking)     
  WT/ACC/VNM/33
 Page 87Phasing out schedule HS Description Legal basis Time Legal documents for enactment 
Chapter 30 Pharmaceutical products Decr ee No. 89 1 May 2001  Decision No. 46 
Chapter 37 Photographic or cinematographic goods Decree No. 89. 
Inter-ministerial Circular  
No. 2611 1 May 2001 Decision No. 46 
370100 Film for printing industry    
Chapter 38 Miscellaneous chemical products Decree No. 89 1 May 2001 Decision No. 46 
3808 Insecticides, rodenticides, fungicides, herbicides, anti-
sprouting products and plant-growth, regulators, 
disinfectant and similar products, put up in forms or 
packings for retail sale or as preparations or articles (for example, sulphur-treated  bands, wicks and candles, 
and fly-papers)    
 -Insecticides:    
38081010 Aerosol    
38081090 Other    
380820 - Fungicides:    
38082010 Liquid    
38082090 Other    
380830 -  Herbicides, anti-sprouting products and plant-growth 
regulators    
Chapter 39 Plastics and articl es thereof Decree No. 89 1 May 2001 Decision No. 46 
391500 Waste, parings and scrap, of plastic    
Chapter 40 Rubber and articl es thereof Decree No. 89 1 May 2001 Decision No. 46 
400400 Waste, parings and scrap of rubber (other than hard 
rubber) and powders and granules obtained there from    
401400 Hygienic or pharmaceutical articles (including teats), 
of vulcanised rubber other than hard rubber, with or without fittings of hard rubber    
Chapter 41 Raw hides and skins (other than fur skins) and leather Decree No. 89 1 May 2001 Decision No. 46 
411000 Parings and other waste of leather or of composition 
leather, not suitable for the manufacture of leather 
articles; leather dust, powder and flour    
Chapter 44 Wood and articles of wood; wood charcoal Decree No. 89 1 May 2001 Decision No. 46 
                                                      
11 Inter-ministerial Circular No. 26/TTLB dated 19/4/1994 by the Ministry of Cultu re & Information, Ministry of Trade.  
 WT/ACC/VNM/33 
Page 88 Phasing out schedule HS Description Legal basis Time Legal documents for enactment 
440100 Fuel wood, in logs, in billets, in twigs, in faggots or in 
similar forms; wood in chips or particles; sawdust and 
wood waste and scrap, whether or nor agglomerated in logs, briquettes, pellets or similar form    
440300 Wood in the rough, whether or not stripped of bark or 
sapwood, or roughly squared    
440400 Hoopwood; split poles; piles, pickets and stakes of 
wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise 
worked, suitable for the manufacture of walking-sticks, 
umbrellas, tool handles or the like; chipwood and the like    
440500 Wood wool, wood flour    
440600 Railway or tramway sleepers (cross-ties) of wood    
440700 Wood sawn or chipped lengthwise, sliced or peeled, 
whether or not planed, sanded or finger-jointed, of a 
thickness exceeding 6 mm.    
440800 Veneer sheets and sheets for plywood (whether or not 
spliced) and other wood sawn lengthwise, sliced or 
peeled, whether or not planed , sanded or finger-jointed, 
of a thickness not exceeding 6 mm    
440900 Wood (including strips a nd friezes for parquet flooring, 
not assembled) continuously shaped (tongued, grooved, 
rebated, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not 
planed, sanded or finger-jointed Decree No. 89 
Decision No. 28 1 May 2001 Decision No. 46 
441000 Particle board and similar board of wood or other 
ligneous materials, whether or not agglomerated with 
resins or other organic binding substances     
441100 Fibreboard of wood or other ligneous materials, 
whether or not bonded with resins or other organic 
substances    
441200 Plywood, veneered panels and similar laminated wood    
441300 Densified wood, in blocks, plates, strips or profile 
shapes    
Chapter 47 Pulp of wood or of other fibrous cellulosic material; 
recover (waste and scrap) paper or paperboard Decree No. 89 1 May 2001 Decision No. 46  
  WT/ACC/VNM/33
 Page 89Phasing out schedule HS Description Legal basis Time Legal documents for enactment 
470700 Recovered (waste and scrap) paper or paperboard    
Chapter 49 Printed books, newspaper, picture and other products 
of the printing industry; manuscripts, typescripts and 
plans Decree No. 89 1 May 2001 Decision No. 46 
4901 Printed books, brochures, leaflets and similar printed 
matter, whether or not in single sheets    
490110 -  In single sheets, whether or not folded    
 -  Other:    
490191 --  Dictionaries an d encyclopedias, and serial 
instalments thereof    
490199 -  Other:    
49019910 ---  Classbooks, economy or technology sciential or 
social sciential books    
49019990 Other    
4902 Newspapers, journals and periodicals, whether or not 
illustrated or containing advertising material.    
490210 Appearing at least four times a week:    
49021010 Economy or technology sciential or social sciential 
newspapers and journals    
49021090 Other    
490290 Other    
49029010  Issuing for advertisement purposes    
49029020  Economy or technology sciential or social sciential 
newspapers and journals     
49029090 Other    
490300 Children,s picture, drawing or colouring books    
490400 Music, printed or in manuscript, whether or not bound 
or illustrated    
491000 Calendars of any kind, printed, including calendar 
blocks    
491100 Other printed matter, including printed pictures and 
photographs    
Chapter 50 Silk Decree No. 89 1 May 2001 Decision No. 46 
5003 Silk waste (including cocoons unsuitable for reeling, 
yarn waste and garnetted stock)    
500310 -  Not carded or combed     
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Page 90 Phasing out schedule HS Description Legal basis Time Legal documents for enactment 
500390 -  Other    
Chapter 51 Wool, fine or coarse animal hair;  horsehair yarn and 
woven fabric Decree No. 89 
 1 May 2001 Decision No. 46 
510300 Waste of wool or of fine or coarse animal hair, 
including yarn waste but excluding garnetted stock    
Chapter 52 Cotton Decree No. 89 1 May 2001 Decision No. 46 
5202 Cotton waste (including yarn waste and garnetted 
stock)    
520210 -  Yarn waste (including thread waste)     
Chapter 70 Glass and glas sware Decree No. 89 1 May 2001 Decision No. 46 
7001 Cullet and other waste and scrap of glass; glass in the 
mass    
Chapter 71 Natural or cultured pe arls, precious or semi-precious 
stones, precious metals, metal clad with precious metals, and articles thereof; imitation jewellery; coin Decree No. 89 
 1 May 2001 Decision No. 46 
710100 Pearls, natural or cultured, whether or not worked or 
graded but not strung, mounted or set; pearls, natural or 
cultured, temporarily strung for convenience of 
transport    
710200 Diamonds, whether or not worked, but not mounted or 
set     
710300 Precious stones (other than diamonds) and semi-
precious stone, whether or not worked or graded but 
not strung, mounted or set; un-graded precious stones 
(other than diamonds) and semi-precious stones, temporarily strung for co nvenience of transport.    
710400 Synthetic and reconstructed precious or semi-precious 
stones, whether or not work or graded but not strung, 
mounted or set; un-graded synthetic or reconstructed precious or semi-precious stones, temporarily strung 
for convenience of transport Decree No. 89 
Decision No. 28 1 May 2001 Decision No. 46 
710500 Dust and powder of natural or synthetic precious or 
semi-precious stones     
710600 Silver (including silver plated with gold or platinum), 
unwrought or in semi-manufactured forms, or in 
powder form     
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710700 Base metals clad with silver, not further worked than 
semi-manufactured     
710800 Gold (including gold plated with platinum) unwrought 
or in semi-manufactured forms, or in powder form     
710900 Base metals or silver, clad with gold, not further 
worked than semi-manufactured    
711000 Platinum, unwrought or in semi-manufactured forms, 
or in powder form; 
Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured     
711200 Waste and scrap of precious metal or of metal clad 
with precious metal; other waste and scrap containing 
precious or precious metal compounds, of a kind used principally for the recovery of precious metal.    
Chapter 84 Nuclear reactors, bo ilers, machinery and mechanical 
appliances; parts thereof  Decree No. 89 
 1 May 2001 Decision No. 46 
8442 Machinery, apparatus and equipment (other than the 
machine-tools of heading Nos.84.56 to 84.65), for 
type-founding or type-noting, for preparing or making 
printing blocks, plates, cylinders or other printing components; printing type, blocks, plates, cylinders and 
other printing components, blocks, plates, cylinders 
and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)    
844210 -  Phototype-setting and composing machines    
844220 -  Machinery, apparatus and equipment for type setting 
or composing by other processes, with or without 
founding device:    
844230 -  Other machinery, apparatus and equipment     
844250 -  Printing type, blocks, plates, cylinders and other 
printing components; blocks, plates, cylinders and 
lithographic stones, prepared for printing purposes (for 
example, planed, grained or polished)    
8443 Printing machinery, including ink-jet printing 
machines, other than those of heading No.84.71; 
machines for uses auxiliary to printing    
844310 -  Offset printing machinery     
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Page 92 Phasing out schedule HS Description Legal basis Time Legal documents for enactment 
844320 -  Printing machinery for printing wording (not design), 
exclude flexographic printing machinery     
844330 -  Flexographic printing machinery    
844340 -  Gravure printing machinery    
844350 -  Other printing machinery    
844360 -  Machinery for uses of printing technology    
Chapter 85 Electrical machinery a nd equipment and parts thereof; 
sound recorders and reproducers, television image and sound recorders and reproducers, and parts and 
accessories of such articles  Decree No. 89 
 1 May 2001 Decision No. 46 
8524 Records, tapes and other recorded media for sound or 
other similarly recorded  phenomena, including 
matrices and masters for the production of records, but 
excluding products of Chapter 37    
8525 Transmission apparatus for radio-telephony, radio-
telegraphy, radio-broadcasting or television, whether or not incorporating recep tion apparatus or sound 
recording or reproducing apparatus; television cameras; 
still image video cameras and other video camera 
recorders    
852510 -  Transmission apparatus    
852520 -  Transmission appa ratus incorporating reception 
apparatus    
8526 Radar apparatus, radio navigational aid apparatus and 
radio remote control apparatus    
852610 -  Radar apparatus    
 -  Other:    
852691 -  - Radio navigational aid apparatus    
852692 -  - Radio remote control apparatus    
8527 Reception apparatus for radio-telephony, radio-
telegraphy or radio broadcasting, whether or not 
combined, in the same housing, with sound recording or reproducing apparatus or a clock    
 -  Radio-broadcast receivers capable of operating 
without an external source of power, including 
apparatus capable of receiving  also radio- telephony or 
radio-telegraphy:     
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852711 -  - Combined with sound recording or reproducing 
apparatus    
852719 --  Other    
 -  Radio-broadcast receivers  not capable of operating 
without an external source of power, of a kind used in motor vehicles, including apparatus capable of 
receiving also radio-telephony or radio-telegraphy    
852721 -  - Combined with sound recording or reproducing 
apparatus    
852729 --  Other    
 -  Other radio-broadcast r eceivers, including apparatus 
capable of receiving also radio- telephony or radio-
telegraphy    
852790 Other    
Chapter 88 Aircraft, spacecraft, and parts ther eof Decree No. 89 1 May 2001 Decision No. 46 
880200 Other aircraft (for examples, helicopters, aeroplanes); 
spacecraft (including satelli tes) and suborbital and 
spacecraft launch vehicles    
Chapter 89 Ships, boats and floating structures  Decree No. 89 1 May 2001 Decision No. 46 
8901 Cruise ships, excursion bo ats, ferry-boats, cargo ships, 
barges and similar vessels for the transport of persons or goods    
890110 -  Cruise ships, excurs ion boats, and similar vessels 
principally designed for the transport of persons; ferry-
boats of kinds    
890120 -  Tankers    
890130 -  Refrigerated vessels, other than those of subheading 
No.8901.20    
890190 -  Other vessels for the transport of goods and other 
vessels for the transport of both persons and goods    
890200 Fishing vessels; factory ships and other vessels for 
preserving fishery products    
890400 Tugs and pusher craft    
890500 Light-vessels, fire-floats, dredgers, floating cranes, and 
other vessels the navigability of which is subsidiary to 
their main function; floating docks; floating or 
submersible drilling or production platforms.     
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Page 94 Phasing out schedule HS Description Legal basis Time Legal documents for enactment 
890600 Other vessels, including warships and lifeboats other 
than rowing boats.    
 Chapter 90 Optical, photographic, cinematographic, measuring, 
checking, precision, medical or surgical instruments  
and apparatus; parts and accessories thereof Decree No. 89 
 1 May 2001 Decision No. 46 
900900 Photo-copying apparatus incorporating an optical 
system or of the contact type and thermo-copying 
apparatus    
901800 Instruments and applian ces used in medical, surgical, 
dental or veterinary sciences, including scintigraphic 
apparatus, other electro-med ical apparatus and sight-
testing instruments    
902200 Apparatus based on the use of X-rays or of alpha, beta 
or gamma radiations, whether or not for medical, 
surgical, dental or veterinary uses, including 
radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generator, control 
panels and desks, screens, examination or treatment 
tables, chairs and the like    
Chapter 96 Miscellaneous manufactured articles Decree No. 89 1 May 2001 Decision No. 46 
960100 Worked ivory, bone, tortoise-shell, horn, antlers, coral, 
mother-of-pearl and other an imal carving material, and 
articles of these materials (including articles obtained by moulding)    
Chapter 97 Works of art, collectors' pieces and an tiques Decree No. 89 1 May 2001 Decision No. 46 
970200 Original engravings, prints and lithographs    
D.  Restriction in payment method (requirement in terms of foreign exchange self-balance and down payment) 
 Consumers goods: The detailed list of consumers 
goods with HS codes is stated in Table 2.1 below. Decision No.  254 1 May 2001 Decision No. 46 
  
  WT/ACC/VNM/33
 Page 95Table 2.1: List of consumer goods s ubject to restriction in payment method  
Chapter HS Description 
Chapter 2 0201 Meat of bovine animals, fresh or chilled.  
 0202 Meat of bovine animals, frozen.                                             
 0203 Meat of swine, fresh, chilled or frozen.                                  
 0204 Meat of sheep or goats, fresh, chilled or frozen.                           
 02050000 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.    
 0206 Edible offal of bovine animals, swine, sheep, goats , horses, asses, mules or hinnies, fresh, chilled or frozen. 
 0207 Meat and edible offal, of the poultry of heading 01.05, fresh,  chilled or frozen. 
 0208 Other meat and edible meat offal, fresh, chilled or frozen. 
 02090000 Pig fat, free of lean meat, and poultry fat, not rende red or otherwise extract, fresh,  chilled, frozen, salted, in br ine, dried or smoked.             
 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and m eals of meat or meat offal. 
Chapter 3 0301 Live fish. 
 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 
 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 
 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. 
 0305 Fish, dried, salted or in brine, smoked fish, whether or not cooked before or during the smoking process; flours, meals a nd pellets of fish, 
fit for human consumption. 
 0306 Crustaceans, whether in shell or no t, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, coo ked by steaming or by 
boiling in water, whether or not chilled, frozen, dried, sa lted or in brine; flours, meals and pellets of crusta 
 030700 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other  than crustaceans and 
molluscs, live, fresh, chilled, frozen, dr ied, salted or in brine; flours, meal s and pellets of aquatic invertebra 
Chapter 4 0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter. 
 0402 Milk and cream, concentrated or cont aining added sugar or other sweetening matter. 
 0403 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concen trated or 
containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.  
 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural mi lk 
constituents, whether 
 0405 Butter and other fats and oils derived from milk; dairy spreads. 
 0406 Cheese and curd.                                                            
 040700 Birds' eggs, in shell, fresh, preserved or cooked.                                       
 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, co oked by steaming or by boiling in water, moulded, frozen or oth erwise preserved, 
whether or not containing added sugar or other sweetening matter.  
 04090000 Natural honey.                                                                 
 0410 Edible products of animal origin, not elsewhere specified or included.       
Chapter 6 0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, blea ched, impregnated or 
otherwise prepared.  
 WT/ACC/VNM/33 
Page 96 Chapter HS Description 
 0604 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods  of a kind 
suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 
Chapter 7 0701 Potatoes, fresh or chilled. 
 07019000 Potatoes, fresh or chilled. 
 07020000 Tomatoes, fresh or chilled. 
 0703 Onions, shallots, garlic, leeks and ot her alliaceous vegetables, fresh or chilled. 
 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 
 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.  
 0706 Carrots, turnips, salad beetroot, salsify, celeri ac, radishes and similar edible roots, fresh or chilled. 
 07070000 Cucumbers and gherkins, fresh or chilled. 
 0708 Leguminous vegetables, shelle d or unshelled, fresh or chilled. 
 0709 Other vegetables, fresh or chilled. 
 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen. 
 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas,  in brine, in sulphur water or in other preserva tive solutions), 
but unsuitable in that state for immediate consumption. 
 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 
 0713 Dried leguminous vegetables, she lled, whether or not skinned or split. 
 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar  roots and tubers with high starch or inulin c ontent, fresh, 
chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. 
Chapter 8 0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not  shelled or peeled.              
 08011100 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not  shelled or peeled.              
 08011900 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not  shelled or peeled.              
 08012100 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not  shelled or peeled.              
 08012200 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not  shelled or peeled.              
   
 08013200 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not  shelled or peeled.              
 0802 Other nuts, fresh or dried, whether or not shelled or peeled.              
 08030000 Bananas, including plantains, fresh or dried.   
 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. 
 0805 Citrus fruit, fresh or dried. 
 0806 Grapes, fresh or dried. 
 0807 Melons (including watermelons) and papaws (papayas), fresh.              
 0808 Apples, pears and quinces, fresh. 
 0809 Apricots, cherries, peaches (includi ng nectarines), plums and sloes, fresh. 
 0810 Other fruit, fresh. 
 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen,  whether or not containing added sugar or oth er sweetening 
matter.  
  WT/ACC/VNM/33
 Page 97Chapter HS Description 
 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other pres ervative solutions), 
but unsuitable in that state for immediate consumption. 
 0813 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. 
 08140000 0814.00.00  Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried, or provisionally preserved in brine, in sulphur 
water or in other preservative solutions. 
Chapter 9 0901 Coffee,  whether or not roasted or decaffeinated; coffee hu sks and skins; coffee substitutes containing coffee in  any proportion.              
 090121 Coffee, whether or not roasted or decaffe inated; coffee husks and skins; coffee substitutes containing coffee in any pr oportion.              
 090122 Coffee, whether or not roasted or decaffe inated; coffee husks and skins; coffee substitutes containing coffee in any pr oportion.              
 0902 Tea, whether or not flavoured. 
 09030000 Mate 
 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus  Capsicum or of the genus Pimenta.  
 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries. 
 0910 Ginger, saffron, turmeric (curcuma),  thyme, bay leaves, curry and other spices. 
Chapter 10 100630 Rice. 
 10064000 Rice. 
Chapter 12 12060000 Sunflower seeds, whether or not broken.  
Chapter 15 15010000 Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03. 
 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.  
 15079010 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.  
 15079090 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.  
 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 
 15089010 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 
 15089090 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 
 1509 Olive oil and its fractions, whether or not refined but not chemically modified. 
 150990 Olive oil and its fractions, whether or not refined but not chemically modified. 
   
 15099011 Olive oil and its fractions, whether or not refined but not chemically modified. 
 15099021 Olive oil and its fractions, whether or not refined but not chemically modified. 
 15099091 Olive oil and its fractions, whether or not refined but not chemically modified. 
 15099099 Olive oil and its fractions, whether or not refined but not chemically modified. 
 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, includi ng blends of these 
oils or fractions with oils or fractions of heading 15.09.                        
 15100091 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, inc luding blends of these 
oils or fractions with oils or fractions of heading 15.09.                        
 15100099 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, inc luding blends of these 
oils or fractions with oils or fractions of heading 15.09.                        
 1511 Palm oil and its fractions, whether or not refined, but not chemically modified.  
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 15119090 Palm oil and its fractions, whether or not refined, but not chemically modified. 
 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified.                  
 15121910 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modifi ed.                  
 15121990 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modifi ed.                  
 15122910 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modifi ed.                  
 15122990 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modifi ed.                  
 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.                    
 15131910 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modifie d.                    
 15131990 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modifie d.                    
 15132910 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modifie d.                    
 15132990 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modifie d.                    
 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.  
 15141990 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.  
 15149190 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.  
 15149910 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.  
 15149920 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.  
 15149999 - - - - Other  
 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemicall y modified. 
 15152990 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemi cally modified. 
 15154090 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemi cally modified. 
 15155090 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemi cally modified. 
 15159099 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemi cally modified. 
 1516 Animal or vegetable fats and oils and their fractions, pa rtly or wholly hydrogenatedinte r- esterified, re-esterified or, elaidinised, whether 
or not refined, but not further  prepared.  
 15171000 Margarine, edible mixtures or preparations of animal or vegetable fat or oils or of fractions of different fats or oi ls of this Chapter, other 
than edible fats or oils or their fractions of heading 15.16.  
 15179090 Margarine, edible mixtures or preparations of animal or vegetable fat or oils or of fractions of different fats or oi ls of this Chapter, other 
than edible fats or oils or their fractions of heading 15.16.  
Chapter 16  The whole chapter 16 
Chapter 17 1701 Cane or beet sugar and chemically pure sucrose, in solid form. 
 17019100 Cane or beet sugar and chemically pure sucrose, in solid form. 
 170199 Cane or beet sugar and chemically pure sucrose, in solid form. 
 17019911 Cane or beet sugar and chemically pure sucrose, in solid form. 
 17019990 - - - Other  
 1704 Sugar confectionery (including white chocolate), not containing cocoa. 
Chapter 18 1806 Chocolate and other food preparations containing cocoa.  
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Chapter 19 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghett i, macaroni, noodles, 
lasagne, gnocchi, 
 19030000 Tapioca and substitutes therefore pr epared from starch, in the form of flakes, grains, pearls, siftings or in similar  forms.                     
 1904 Prepared food obtained by the swelling or roasting of ce reals or cereal products (for exam ple, corn flakes); cereals (oth er than maize 
(corn)), in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or ot 
 1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not cont aining cocoa; communion wafers, empty cachets of a kind 
suitable for pharmaceutical use, sealin g wafers,  rice paper and similar products.                 
Chapter 20 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.             
 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. 
 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. 
 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2 0.06.  
 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of headi ng 20.06. 
 20060000 Vegetables, fruit, nuts, fruit-peel and other parts of  plants, preserved by sugar (drained, glacÐ or crystallised)  
 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containi ng added sugar or 
other sweetening matter.  
 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or o ther sweetening 
matter or spirit, not elsewhere specified or included.                          
 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not con taining added 
sugar or other sweetening matter.                        
Chapter 21 2101 Extracts, essences and concentrates, of coffee, tea or maté an d preparations with a basis of these products or with a basis of coffee, tea or 
maté; roasted chicory and other roasted coffee substitutes,  and extracts, essences and  concentrates thereof. 
 2103 Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard. 
 2104 Soups and broths and preparations therefore; homogenised composite food preparations. 
 21050000 Ice cream and other edible ice, whether or not containing cocoa.              
 2106 Food preparations not el sewhere specified or included. 
 21069010 Food preparations not elsewhere specified or included. 
 21069020 - - Flavoured or coloured syrups 
 21069030 Food preparations not elsewhere specified or included. 
 21069090 Food preparations not elsewhere specified or included. 
Chapter 22 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor 
flavoured; ice and snow. 
 2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-
alcoholic beverages, not including fruit or vegetable juices of heading 20.09. 
 2203 Beer made from malt.  
 2204 Wine of fresh grapes, including fortified wines; grape must other than that  of heading 20.09. 
 2205 Vermouth and other wines of fresh grapes flavoured with plants or aromatic substances.   
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 2206 Other fermented beverages (for example, cider, perry, mead ); mixtures of fermented beverages and mixtures of fermented be verages and 
non-alcoholic beverages, not elsewhere specified or included.  
 2207 Undenatured ethyl alcohol of an alcoholic strength by vol ume of 80% vol or higher; ethyl alcohol and other spirits, denat ured, of any 
strength. 
 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous  beverages. 
 22090000 Vinegar and substitutes for vinegar obtained  from acetic acid.                 
Chapter 23 230910 Preparations of a kind used in animal feeding. 
Chapter 24 2402 Ci gars, cheroots, cigarillos and cigarettes,  of tobacco or tobacco substitutes. 
 2403 Other manufactured tobacco and manuf actured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extrac ts and 
essences. 
 240310 Other manufactured tobacco and manu factured tobacco substitutes; "homogenised"  or "reconstituted" tobacco; tobacco extr acts and 
essences. 
   
 24031011 - - - Blended tobacco 
 24031019 Other manufactured tobacco and ma nufactured tobacco substitutes; "homogenise d" or "reconstituted" tobacco; tobacco ex tracts and 
essences. 
 24039100 Other manufactured tobacco and ma nufactured tobacco substitutes; "homogenise d" or "reconstituted" tobacco; tobacco ex tracts and 
essences. 
 24039940 Other manufactured tobacco and ma nufactured tobacco substitutes; "homogenise d" or "reconstituted" tobacco; tobacco ex tracts and 
essences. 
 23049950 Oil-cake and other solid residues, whether or not ground or in the form  of pellets, resulting from the extraction of  soya- bean oil.                 
 24039960 Other manufactured tobacco and ma nufactured tobacco substitutes; "homogenise d" or "reconstituted" tobacco; tobacco ex tracts and 
essences. 
 24039990 Other manufactured tobacco and ma nufactured tobacco substitutes; "homogenise d" or "reconstituted" tobacco; tobacco ex tracts and 
essences. 
Chapter 33 33030000 Perfumes and toilet-waters. 
 3304 Beauty or make-up preparations and preparations for the care of the skin (other than me dicaments), including sunscreen or  suntan 
preparations; manicure or pedicure preparations. 
 3305 Preparations for use on the hair. 
 3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the te eth (dental floss), 
in individual retail packages. 
 3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery,  cosmetic or 
toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having di 
Chapter 34 3401 Soap; organic su rface-active products and preparations for use as soap, in the form of bars, cakes, moulded pie ces or shapes, whether or 
not containing soap; organic surface; activ e products and preparations for washin g the skin, in the form of liquid or 
Except 34012020 Soap; organic surface-active pr oducts and preparations for use as soap, in the form of bars, cakes, moulded pie ces or shapes, whether or 
not containing soap; organic surface; activ e products and preparations for washin g the skin, in the form of liquid or  
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 3402 Organic surface-active agents (other than soap); surface-active preparations, wa shing preparations (including auxiliary w ashing 
preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01 
Except 340220 Organic surface-active agents (other than soap); surface- active preparations, washing preparations (including aux iliary washing 
preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01 
 3405 Polishes and creams, for fo otwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations 
(whether or not in the form of paper, wadding, felt, non-wo vens, cellular plastics or cellular rubber, impregnated, coated 
 34060000 Candles, tapers, and the like. 
Chapter 36 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. 
 36049020 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. 
 36049090 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. 
 3605 Matches, other than pyrotechnic articles of heading 36.04. 
 36061000 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to th is Chapter. 
 36069010 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to th is Chapter. 
Chapter 37 3702 Photo graphic film in rolls, sensitised, unexposed, of any material other than paper, paper board or textiles; instant print film in rolls, 
sensitised, unexposed. 
 3703 Photographic paper, paper board and textiles, sensitised, unexposed. 
Chapter 39 3926 Other articles of plastics and articles of other materials of headings 39.01 to 39.14. 
Except 392690 Other articles of plastics and articles of other materials of headings 39.01 to 39.14. 
Chapter 42 42010000 Saddlery an d harness for any animal (including traces, leads,  kneepads, muzzles, saddlecloths, saddlebags, dog coats and the like), of any 
material. 
 4202 Trunks, suit-cases, van ity-cases, executive-cases, brie f-cases, school satchels, spectacle cases, binocular cases, camera  cases, musical 
instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toile 
 4203 Articles of apparel and clothing accesso ries, of leather or of composition leather. 
Chapter 43 4303 Articles of apparel, clothing accessories and other articles of fur-skin. 
 4304 Artificial fur and articles thereof 
Chapter 44 44140000 Wooden frames for paintings, photographs, mirrors or similar objects. 
 44190000 Tableware and kitchenware, of wood. 
 4420 Wood-marquetry and in laid wood; caskets and cases for je wellery or cutlery, and similar articles, of wood statuettes and  other 
ornaments of wood; wooden articles of furniture not falling in Chapter 94. 
 4421 Other articles of wood. 
Chapter 46  The whole chapter 46 
 4814 Wallpaper and similar wall coverings; window transparencies of paper. 
 48150000 Floor coverings on a base of paper or of paper board, whether or not cut to size. 
 4817 Envelopes, lettercards, plain post cards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and wr iting 
compendiums, of paper or paperboard, containing an assortment of paper stationery. 
 4818 Toilet paper and similar paper, cellulose wadding or webs of  cellulose fibres, of a kind used for household or sanitary purposes, in rolls 
of a width not exceeding 16cm, or cut to size or shape; handkerchiefs, cleansi ng tissues, towels, table cloths, serv  
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 4819 Cartons, boxes, cases, bags and other packing containers, of  paper, paper board, cellulose wadding or webs of cellulose f ibres; box files, 
letter trays, and similar articles, of paper or paper board, of a kind used in offices, shops or the like. 
 4820 Registers, account books,  notebooks, order books, receipt  books, letter pads, memorandum pads, diaries and similar articl e, exercise 
books, blotting-pads, binders (loose-leaf or other), folders,  file-covers, manifold business forms, inter-leaved carbons 
 4823 Other paper, paper board, cellulose wadding and webs or cellulose fibres, cut to size or shape; other articles of paper p ulp, paper, paper 
board, cellulose wadding or webs of cellulose fibres. 
 48236000 Other paper, paper board, cellulose wadding and webs or cellulose fibres, cut to size or shape; other articles of pap er pulp, paper, paper 
board, cellulose wadding or webs of cellulose fibres. 
 48239010 Other paper, paper board, cellulose wadding and webs or cellulose fibres, cut to size or shape; other articles of pap er pulp, paper, paper 
board, cellulose wadding or webs of cellulose fibres. 
Chapter 49 49090000 Printed or illustrated postcards; printed ca rds bearing personal greetings, messages or announcements, whet her or not illustrated, with or 
without envelopes or trimmings. 
 49100000 Calendars of any kind, printed, including calendar blocks. 
Chapter 57  The whole chapter 57 
Chapter 61  The whole chapter 61 except 6114 30 10 and 6114 90 10 
Chapter 62  The whole chapter 62 except 6211 33 10 and 6211 39 10 
Chapter 63 6301 Blankets and travelling rugs. 
 6302 Bed linen, table linen, toilet linen and kitchen linen. 
 6303 Curtains (including drapes) and interior blinds; curtain or bed valances. 
 6304 Other furnishing articles, excluding those of heading 94.04. 
 630710 Other made up articles, including dress patterns. 
 63080000 Sets consisting of woven fabric and yarn, whether or not with accessories, fo r making up in to rugs, tapestries, embr oidered table-cloths 
or serviettes, or similar textile articles, put up in packings for retail sale. 
 63090000 Worn clothing and other worn articles. 
Chapter 64  The whole chapter 64 except 6406 
Chapter 65 65030000 Felt hats and other felt head gear, made from the hat bodies, hoods or plateaux of heading 65.01, whether o r not lined or trimmed. 
 65040000 Hats and other head gear, plaited or made by assembling strips of any material, whether or not lined or trimmed. 
 6505 Hats and other head gear, knitted or  crocheted, or made up from lace, felt or  other textile fabric in the piece (but not in strips), whether or 
not lined or trimmed; hair-nets of any material, whether or not lined or trimmed. 
 6506 Other head gear, whether or not lined or trimmed. 
Chapter 66 6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas). 
 66020000 Walking-sticks, seat-sticks, whips, riding-crops and the like. 
Chapter 67 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artif icial flowers, foliage or fruit.  
 67030000 Human hair, dressed, thinned, bleached or other wise worked; wool or other animal hair or other textile materials, pr epared for use in 
making wigs or the like. 
 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; artic les of human hair 
not elsewhere specified or included.  
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Chapter 69 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures. 
 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china. 
 69120000 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. 
 6913 Statuettes and other or namental ceramic articles. 
 6914 Other ceramic articles. 
Chapter 70 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 
70.18). 
 70181000 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass small wares, and articles  thereof other than 
imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, ot 
 70189090 --Other 
Chapter 71 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. 
 7114 Articles of goldsmiths' or silversmiths' wares and parts th ereof, of precious metal or of metal clad with precious metal.  
 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). 
 7117 Imitation jewellery. 
Chapter 73 7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, brazi ers, gas-rings, plate warmers 
and similar non-electric domestic appliances, and parts there of, of iron or steel. 
 7323 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scou ring or polishing 
pads, gloves and the like, of iron or steel. 
 7324 Sanitary ware and parts there of, of iron or steel. 
Chapter 74 74170000 Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copp er. 
 7418 Table, kitchen or other house hold articles and parts ther eof, of copper; pot scourers and scouring or polishing pads, gl oves and the like, 
of copper; sanitary ware and parts thereof, of copper. 
Chapter 76 7615 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polish ing pads, gloves and the 
like, of aluminium; sanitary ware and parts thereof, of aluminium. 
Chapter 82 82100000 Hand-operated mechanical appliances, weighing 10kg or less, used in the preparation, conditioning or servin g of food or drink. 
 8212 Razors and razorblades (including razorblade blanks in strips). 
 82142000 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, pa per knives); manicure 
or pedicure sets and instruments (including nail files). 
 8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. 
Chapter 83 8306 Bells, gongs and the like, non-electric, of ba se metal; statuettes and other ornaments, of base metal; photogra ph, picture or similar 
frames, of base metal; mirrors of base metal. 
Chapter 84 841451 Air or vacuum pumps, air or other gas comp ressors and fans; ventilating or recycling hoods incorporating a fa n, whether or not fitted 
with filters. 
 841459 --Other 
 84149019 --Other 
 8415 Air conditioning machines, comprising a motor-driven fan and elements for changing the temp erature and humidity, includin g those 
machines in which the humidity cannot be separately regulated.  
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Page 104 Chapter HS Description 
 841510 Air conditioning machines, comprising a motor-driven fan an d elements for changing the te mperature and humidity, includ ing those 
machines in which the humidity cannot be separately regulated. 
 841581 Air conditioning machines, comprising a motor-driven fan an d elements for changing the te mperature and humidity, includ ing those 
machines in which the humidity cannot be separately regulated. 
 8418 Refrigerators, freezers and other refr igerating or freezing equipment, electric or  other; heat pumps other than air condi tioning machines 
of heading 84.15. 
 84182100 Refrigerators, freezers an d other refrigerating or freezing equipment, el ectric or other; heat pumps other than air c onditioning machines 
of heading 84.15. 
 84182200 Refrigerators, freezers an d other refrigerating or freezing equipment, el ectric or other; heat pumps other than air c onditioning machines 
of heading 84.15. 
 84182900 Refrigerators, freezers an d other refrigerating or freezing equipment, el ectric or other; heat pumps other than air c onditioning machines 
of heading 84.15. 
 841830 Refrigerators, freezers and other refrigerating or freezing  equipment, electric or other; heat pumps other than air con ditioning machines 
of heading 84.15. 
 84183010 Refrigerators, freezers an d other refrigerating or freezing equipment, el ectric or other; heat pumps other than air c onditioning machines 
of heading 84.15. 
 84183020 Refrigerators, freezers an d other refrigerating or freezing equipment, el ectric or other; heat pumps other than air c onditioning machines 
of heading 84.15. 
 841840 Refrigerators, freezers and other refrigerating or freezing  equipment, electric or other; heat pumps other than air con ditioning machines 
of heading 84.15. 
 84184010 Refrigerators, freezers an d other refrigerating or freezing equipment, el ectric or other; heat pumps other than air c onditioning machines 
of heading 84.15. 
 84185019 Refrigerators, freezers an d other refrigerating or freezing equipment, el ectric or other; heat pumps other than air c onditioning machines 
of heading 84.15. 
 842112 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. 
 84211210 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. 
 84211220 ---Of capacity exceeding 30l 
 8422 Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, seali ng, or labelling 
bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; 
 842211 --Of the household type: 
 8450 Household or laundry-type washing machines, including machines which both wash and dry. 
 84521000 Sewing machines, other than book -sewing machines of heading 84.40; furniture, bases and covers specially designed for  sewing 
machines; sewing machine needles. 
Chapter 85 8509 Electro -mechanical domestic appliances, w ith self-contained electric motor. 
 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor. 
 8516 Electric instantaneous or  storage water heaters and imme rsion heaters; electric space hea ting apparatus and soil heating apparatus; 
electro-thermic hair-dressing apparatus (for example, hairdryers , hair curlers, curling tong heaters) and hand dryers; ele  
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  Electric instantaneous or storage wate r heaters and immersion heat ers; electric space heating a pparatus and soil heating appa ratus; 
electro-thermic hair-dressing apparatus (for example, hairdryers , hair curlers, curling tong heaters) and hand dryers; ele 
 8518 Microphones and stands therefore; l oudspeakers, whether or not mounted in thei r enclosures; headphones and earphones, whe ther or not 
combined with a microphone, and sets cons isting of a microphone and one or more lo udspeakers; audio-frequency electric ampl 
 85182100 Microphones and stands therefore;  loudspeakers, whether or not mounted in their enclosures; headphones and earphones,  whether or not 
combined with a microphone, and sets cons isting of a microphone and one or more lo udspeakers; audio-frequency electric ampl 
 85182200 Microphones and stands therefore;  loudspeakers, whether or not mounted in their enclosures; headphones and earphones,  whether or not 
combined with a microphone, and sets cons isting of a microphone and one or more lo udspeakers; audio-frequency electric ampl 
 851830 Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, w hether or not 
combined with a microphone, and sets cons isting of a microphone and one or more lo udspeakers; audio-frequency electric ampl 
 85183010 Microphones and stands therefore;  loudspeakers, whether or not mounted in their enclosures; headphones and earphones,  whether or not 
combined with a microphone, and sets cons isting of a microphone and one or more lo udspeakers; audio-frequency electric ampl 
 851840 Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, w hether or not 
combined with a microphone, and sets cons isting of a microphone and one or more lo udspeakers; audio-frequency electric ampl 
 851850 Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, w hether or not 
combined with a microphone, and sets cons isting of a microphone and one or more lo udspeakers; audio-frequency electric ampl 
 8519 Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a so und recording 
device. 
 8520 Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device. 
 852032 Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device. 
 852039 Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device. 
 852090 Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device. 
 8521 Video recording or reproducing apparatus, whether or not incorporating a video tuner. 
 8523 Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37.  
 852311 Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 3 7. 
 852312 Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 3 7. 
 852313 Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 3 7. 
 8524 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters f or the 
production of records, but excluding products of Chapter 37. 
 852432 --For reproducing sound only: 
 85243290 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and maste rs for the 
production of records, but excluding products of Chapter 37. 
 852451 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters  for the 
production of records, but excluding products of Chapter 37. 
 852452 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters  for the 
production of records, but excluding products of Chapter 37. 
 852453 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters  for the 
production of records, but excluding products of Chapter 37.  
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 85245390 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and maste rs for the 
production of records, but excluding products of Chapter 37. 
 8527 Reception apparatus for radio-telephony , radio-telegraphy or radio-broadcasting, whether or not combined, in the same hou sing, with 
sound recording or reproducing apparatus or a clock. 
 8528 Reception apparatus for radio-telephony , radio-telegraphy or radio-broadcasting, whether or not combined, in the same hou sing, with 
sound recording or reproducing apparatus or a clock. 
 8539 Electric filamentor discharge lamps, including sealed beam lamp units and ultr a-violet or infra-red lamps; arc-lamps. 
 85391090 Electric filamentor discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps.  
 85392190 Electric filamentor discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps.  
 85392290 Electric filamentor discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps.  
 85392990 Electric filamentor discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps.  
 85393920 Electric filamentor discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps.  
 85393990 ---Other lamps: 
 85394900 Electric filamentor discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps.  
Chapter 87 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or with outside- cars; side-cars.  
 8712 Bicycles and other cycles (including delivery tricycles), not motorised. 
 8715 Baby carriages and parts thereof. 
Chapter 90 9004 Spectacles, goggles and th e like, corrective, protective or other. 
 90041000 Spectacles, goggles and the lik e, corrective, protective or other. 
 90049030 Spectacles, goggles and the lik e, corrective, protective or other. 
Chapter 91 9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of meta l clad with precious 
metal. 
 9103 Clocks with watch movements, excluding clocks of heading 91.04. 
 9105 Other clocks. 
 9113 Watch straps, watch bands and watch bracelets, and parts thereof. 
Chapter 94 9401 Seats (other than those of heading 94.02) , whether or not convertible into beds, and parts thereof. 
 94013000 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. 
 94014000 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. 
 940150 Seats (other than those of heading 94.02), wh ether or not convertible into beds, and parts thereof. 
   
 940161 Seats (other than those of heading 94.02), wh ether or not convertible into beds, and parts thereof. 
 94016910 ---Assembled 
 94017100 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. 
 94017900 --Other 
 940180 Seats (other than those of heading 94.02), wh ether or not convertible into beds, and parts thereof. 
 9403 Other furniture and parts thereof. 
 94031000 Other furniture and parts thereof.  
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 940320 Other furniture and parts thereof. 
 940330 Other furniture and parts thereof. 
 940340 Other furniture and parts thereof. 
 940350 Other furniture and parts thereof. 
 940360 Other furniture and parts thereof. 
 940370 Other furniture and parts thereof. 
 940380 Other furniture and parts thereof. 
 9404 Mattress supports; articles of bedding and similar furnishi ngs (for example, mattresses, quilts, eiderdowns, cushions, po uf's and pillows) 
fitted with springs or stuffed or internally fitted with an y material or of cellular rubber or plastics, whether or 
 9405 Lamps and lighting fittings including searchlights and spo tlights and parts thereof, not else where specified or included ; illuminated 
signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere spe 
 940510 Lamps and lighting fittings including searchlights and sp otlights and parts thereof, not else where specified or includ ed; illuminated 
signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere spe 
 940520 Lamps and lighting fittings including searchlights and sp otlights and parts thereof, not else where specified or includ ed; illuminated 
signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere spe 
 9405300 Lamps and lighting fittings including searchlights and sp otlights and parts thereof, not else where specified or inclu ded; illuminated 
signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere spe 
 940550 Lamps and lighting fittings including searchlights and sp otlights and parts thereof, not else where specified or includ ed; illuminated 
signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere spe 
Chapter 95 9501 Wheeled toys designed to be ridden by childre n (for example, tricycles, scoot ers, pedal cars); dolls' carriages . 
 9502 Dolls representing only human beings. 
 9503 Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. 
 9504 Articles for fun fair, table or parlour games, including pin-tables, billiards, special tables for casino games and autom atic bowling alley 
equipment. 
 9505 Festive, carnival of other entertainment artic les, including conjuring tricks and novelty jokes. 
 9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or out door games, not 
specified or included elsewhere in this Chapter; swimming pools and paddling pools. 
 9507 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" , (other than those of 
heading 92.08 or 97.05) and similar hunting or shooting requisites. 
Chapter 96 96032100 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated m echanical floor sweepers, 
not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squee 
 96032900 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, 
not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squee 
 960390 Brooms, brushes (including brushes constituting parts of m achines, appliances or vehicles), hand-operated mechanical fl oor sweepers, 
not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squee 
 9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning. 
 9608 Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; dup licating stylos; 
propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) oft  
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 9609 Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chal k and tailors' 
chalks. 
 9613 Cigarette lighters and other lighters, whether or not mech anical or electrical, and parts th ereof other than flints and w icks. 
 9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. 
 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of he ading 85.16, and parts 
thereof. 
 9616 Scent sprays and similar toilet sprays, and mounts and heads therefore; powder-puffs and pads for the application of cosm etics or toilet 
preparations. 
 96170010 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof, other than glass inners. 
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 ANNEX 3 
Current List of Imported Goods Subject to Line Management and the Management Principles (issued 
in conjunction with Decision 46/2001/QD-TTg of  the Prime Minister dated 4 April 2001 on the 
management of exports and imports in the 2001-2005 period)  
I. List of Goods Subject the Line Management of the Ministry of Agriculture and Rural 
Development 
No. Goods Management Methods 
1. Veterinary medicines and materials for making 
veterinary medicines Testing certificate 
2. Biological products for veterinary use Testing certificate 
3. Pesticides and materials for maki ng pesticides Testing certificate 
4. Plants and animal strains, and various types of 
insects Testing certificate 
5. Animal feeds and materials for producing animal 
feeds Testing certificate 
6. Fertilisers newly used in Viet Nam  Testing certificate 
7. Plants and animal gene sources; micro-organisms for 
scientific and technical research and exchange 
purposes Automatic import licence 
 
Management principles: 
The Ministry of Agriculture and Rural Development shall provide for the details on the contents of 
the testing certificate and the testing time. Based on the results of the testing, the Ministry of 
Agriculture and Rural Development shall decide to a llow or not to allow the goods in question to be 
used inside Viet Nam. In case the Ministry of Agriculture and Rural Development allowed certain 
goods to be used in Viet Nam, these goods are allowed to be imported upon demand, without any 
quantitative limitations and no im port licences shall be required. 
II. List of Goods Subject to Special Management of the Ministry of Fisheries 1. The Ministry of Fisheries is to carry out its line management by issuing the following lists of 
goods:  
- The list of aquatic breeds allowed to be imported ordinarily. 
- The list of feeds for aquaculture farming and materials for producing feeds for aquaculture 
farming allowed to be  imported ordinarily. 
- The list of drugs, chemicals and materials for producing drugs and chemicals used in 
aquaculture farming allowed to be imported ordinarily. 
2. Any kind of breeds, feeds and materials for producing feeds, drugs, chemicals and materials 
for producing drugs and chemicals not contained in the list of ordinary imports are allowed to be 
imported into Viet Nam after obtaining testing certifi cates issued by the Ministry of Fisheries. After 
the testing period, the Ministry of Fisheries is to d ecide whether or not to add the items in question to 
the list of ordinary imports. If the Ministry of Fish eries has added certain goods to the list of ordinary 
imports, these goods are allowed to be imported u pon demand, without any quantitative limitations 
and no import licences shall be required. WT/ACC/VNM/33 
Page 110  
 
 III. List of Goods Subject to Line Management of  the State Bank (i.e. the Central Bank) of Viet 
Nam 
No. Goods Management Methods 
1 Specialized cars for carryin g money Designated importer 
2 Multi-functional devices for counting, classifying, 
bundling and shredding money Designated importer 
3 Treasury doors Designated importer 
4 Papers for printing money Designated importer 
5 Inks for printing money Designated importer 
6 Machines for printing hard-to-forge money, payment 
vouchers, certificates and other valuable papers to be issued and managed by the banking industry Designated importer 
7 Money printers (technical specifications announced 
by the State Bank) Designated importer 
8 Machines for molding and pressing metal money 
(technical specifications announced by the State 
Bank) Designated importer 
 
Management principles: 
The State Bank of Viet Nam will designate eligible enterprises to import items indicated in this list, 
and be responsible for managing their use properly. 
IV. List of Goods Subject to Line Management of the General Department of Post and 
Telecommunications12 
No. Goods Management Methods 
1 Postage stamps, stamp publications and items of postage 
stamps Automatic import licence 
2 Radio transceivers of 9 KHz-400 KHz frequency band 
and 60 Mw or more capacity Automatic import licence 
3 Radar equipment, radio support equipment and radio 
remote control equipment Automatic import licence 
4 Large and small capacity switchboards, net accessing 
equipment using V 5.1 and V 5.2 interface Standard compliance certificate 
5 PABX switchboards Standard compliance certificate 
6 Transmission equipment Standard compliance certificate 
7 Optic-fibre cables Standard compliance certificate 
8 Metal communications cables Standard compliance certificate 
9 Wireless telephony equipment Standard compliance certificate 
10 Terminals for connecting with PSTN and ISDN networks Standard compliance certificate 
11 Telex machines Standard compliance certificate 
12 Fax machines Standard compliance certificate 
13 Pagers Standard compliance certificate 
14 Mobile phones Standard compliance certificate 
15 Low speed picture telephones Standard compliance certificate 
 
Standard compliance certificates referred to in this list are valid for a minimum period of two years.  
As long as a standard compliance certificate is valid, goods subject to the standard compliance 
certificate are allowed to be imported in unlimited quantity and value. 
                                                      
12 The formerly “General Department of Posts and Telecommunications” is now the “Ministry of Posts 
and Telecommunications”.  WT/ACC/VNM/33 
 Page 111 
 
 
 V. List of Goods Subject to Special Management of the Ministry of Culture and Information  
No. Goods Management Methods 
1 Publications of different types (books, newspapers, 
magazines, pictures, photos, calendars etc.) Censorship certificate 
2 Cinematic works and other audio-visual products 
recorded on any materials Censorship certificate 
3 Special print proof making systems and type setting 
systems of printing industry (scanners, colour analysers, 
film developing and enlarging machines, sample making 
devices) Automatic import licence 
4 Offset printers, flexo printers, bronze drum printers, heat 
processing printers, ink pad printers and colour laser printers Automatic import licence 
 
Management principles: 
With regard to audio-visual products other than  cinematic works, the Ministry of Culture and 
Information will authorise local Departments of Cu lture and Information to approve their contents 
(censorship). Importers are entitled to request fo r censorship from any Department of Culture and 
Information13 that are convenient to them. 
VI. List of Goods Subject to Special Management of the Ministry of Health 
No. Goods Management Methods 
1 Addictive substances, sedative substances, pre-substances 
(including final medicines). Import prohibition or automatic import 
licence 
2 Finally tested medicines for human beings, which have 
been already registered Certificate of import application 
3 Finally tested medicines for human beings, which have not 
been registered Automatic import licence 
4 Materials for producing medicines, pharmaceutical 
materials, excipients, capsules and packaging which are in direct contact with medicines Testing certificate 
5 Cosmetics which may directly affect the health of human 
beings Registration for circulation 
6 Vaccines and vaccination-related biolog ical products Automatic import licence 
7 Medical equipment which may di rectly affect the health of 
human beings Import prohibition or automatic import 
licence 
8 Chemicals and products for killing insects and for 
sterilisation to be used for household and health purposes Registration for circulation 
 
Management principles: 
1. Certification of import appli cations shall be valid for at least 24 months from the date when 
the import applications are certified.  The quan tity and value of imports are not subject to any 
approval or restriction by any means in the certifying procedures. 
2. Goods subject to testing certificate must comply with the testing contents and duration as 
instructed by the Ministry of Hea lth.  Based on the results of the tests/experiments, the Ministry of 
Health shall decide to allow or not to allow the go ods in question to be used in Viet Nam. After the 
Ministry of Health approves such use, tested goods  are allowed to be imported upon demand, without 
any quantitative restriction, import licence  and certification of import application. 
                                                      
13 There is one Department of Culture and Information for each province. WT/ACC/VNM/33 
Page 112  
 
 3. With regard to goods subject to registrati on for circulation, once their registration numbers 
have been obtained, registered goods are allo wed to be imported upon demand, without any 
quantitative restriction, import licence and certification of import application. 
VII. List of Goods Subject to Special Management of the Ministry of Industry  
No. Goods Management Methods 
1 Toxic chemicals and products containing toxic 
chemicals Import prohibition and conditional import 
licence 
2 Sodium hydroxide (liquid) Technical standards 
3 Hydrochloric acid Technical standards 
4 Technical sulphuric aci d Technical standards 
5 Pure sulphuric acid Technical standards 
6 Technical phosphoric acid Technical standards 
7 Mono-alum from aluminum hydroxide Technical standards 
 
Management principles: 
Except for prohibited commodities referred to in ite m 1, the Ministry of Industry will stipulate 
conditions for importation or technical standards that  imports must comply with.  The Ministry of 
Industry will not issue import licences or certificates nor approve the quantity or value of imports. 
  WT/ACC/VNM/33 
 Page 113 
 
 
 ANNEX 4 
Tariff Rate Quota Administration Mechanism  
(Based on Circular of the Ministry of Trade No. 09/2003/TT-BTM dated 15 December 2003 guiding 
the implementation of the Prime Minister's Decision No 91/2003/QD-TTg dated 9 May 2003 of on the application of tariff rate quota for imported goods into Vietnam in 2004) 
I. Product coverage: 
TRQs shall be applied to 07 items, namely:  
No HS Description 
1 0401 Milk and cream, not concentrated 
2 0402 Milk and cream, concentrated 
3 0407 Bird's eggs 
4 1005 Maize 
5 2401 Unmanufactured tobacco 
6 2501 Salt 
7 5201, 5202, 5203 Cotton 
 
As for sugar, the current discretionary licensing regime (which amounted to import ban in recent 
years) shall be converted to TRQ according to Viet Nam's TRQ Offer. 
II. TRQ Allocation The Ministry of Trade grants im port licenses to traders as follows: 
- Unmanufactured tobacco: 
- Quota is allocated to the businesses who ar e licensed to produce cigarettes by the 
Ministry of Industry and have the demand to use imported unmanufactured tobacco in consistence with the annual import plan (as approved by the Ministry of Industry) for 
their own production. 
- General corporation(s) is/are the designated focal point to receive quotas for the 
subsidiaries.  
- Salt: 
-  Quota is allocated to companies who use salt in their production as reported by the 
line-ministry administering the industry under consideration. 
-  General corporation(s) is/are the desi gnated focal point to receive quotas for the 
subsidiaries. 
- Other products: 
-  For 2004, licenses are given upon demand to all traders who have the business 
registration certificate for the corresponding business.  Quota quantities shall be provided for in the following year.  The Ministry of Trade shall made public the quota quantities at least three months prior to the date of application.  WT/ACC/VNM/33 
Page 114  
 
 III. TRQ Administration 
1. Traders are required to present the import licen ses issued by the Ministry of Trade or by an 
agency delegated by the Ministry of Trade to th e customs when importing the goods subject to TRQ. 
The quantity of goods which are specified in th e licenses shall enjoy the in-quota import tariff. 
2. By each quarter-end, traders are required to send a report on import performance to the 
Ministry of Trade (according to a form attached to the Circular). 
By 30 September 2004, traders are required to send a report, which: - provides an estimation of their import quantities of the whole year;  
- proposes an increase or a decrease in quota granted; and 
- reports the unused quota quantity so that the Mi nistry of Trade would grant that quantities to 
other traders. 
3. The sale, purchase and transfer of the allocated quota quantities are prohibited. 4. Out-of-quota imports (which are subject to out-of-quota tariff rates) are not subject to 
licenses. 
5. Additional quotas may be considered when th ey are used to manufacture for export (subject 
to certain procedures). 
  WT/ACC/VNM/33 
 Page 115 
 
 
 ANNEX 5 
 
Export Duty Schedule (attached to Decision No. 45/2002/QD/BTC  
dated 10 April 2002 by the Ministry of Finance)  
 
No. Description Subsub 
Heading Rates 
(%) 
1 Cashew nuts in shell 08013100 4 
2 Crude petroleum oil   27090010 4 
3 Raw hides and skins of bovine (including buffalo) or equine animals 
(fresh, or salted, dried, limed, pickled or otherwise preserved, but not 
tanned, parchment-dressed or further prepared), whether or not de-
haired or split. 4101 10 
 
4 Other raw hides and skins (fresh, or salted, dried, limed, pickled or 
otherwise preserved, but not tanned, parchment-dressed or further 
prepared), whether or not de-haired or split, other than those excluded 
by Note 1(b) or Note 1(c) to this Chapter 4103 10 
5 Trees' Roots and bush of natural wood  4403 5 
6 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but 
not sawn lengthwise; wooden sticks, roughly trimmed but not turned, 
bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chip wood and the like of 
natural wood 4404 5 
7 Railway or tramway sleepers (cross-ties) of natural wood 4406 10 
8 Wood sawn or chipped lengthwise, sliced or peeled, whether or not 
planed, sanded or end-jointed, of a thickness exceeding 6 mm of natural wood 4407 10 
9 Sheets for veneering and  laminated wood (whether or not assembled), 
other wood, sawn lengthwise, sliced or peeled, whether or not planed, 
sanded, spliced or end-jointed, of  a thickness not exceeding 6mm of 
natural wood 4408 10 
10 Wood (including strips and friezes for parquet flooring, not assembled) 
continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, 
beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sa nded or end of natural wood 4409 10 
 
11 Packing cases, boxes, crates, drums and similar packings, of wood; 
cable-drums of wood; pallets, box pallets and other load boards, of 
wood pallet collars of natural wood 4415 10 
 
12 Casks, barrels, vats, tubs and other coopers' products and parts thereof, 
of wood including staves of natural wood 4416 10 
 
13 Parquet flooring (parquet flooring wood and semi-processed parquet 
floring), shingles and shakes, palet, 4418 10 
 
 Shuttering for concrete constructional work of natural wood   
14 Doors and their frames, steps, thresholds, stairs and their parts of 
natural wood 4418 5 
15 Precious stones (other than diamonds) and semi-precious stones, 
whether or not worked or graded but not strung, mounted or set; 
ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport 71031000 5 
15.1  - Unworked or simply sawn or roughly shaped  5 
15.2  - Otherwise worked   
15.2.1  - - Rubies, sapphires and emeralds 71039100 1 
15.2.2  - - Other 71039900 1 
16 Dust and powder of precious stones of 7103 71059000 3 WT/ACC/VNM/33 
Page 116  
 
 No. Description Subsub 
Heading Rates 
(%) 
17 Steel and iron wastes (excluding turnings, shavings, milling waste, 
sawdust, filings, trimmings and stampings of steel, whether or not in 
bundles) 7204 35 
18 Iron and non-alloy steel in ingots or other primary forms (excluding 
iron of heading 72.03) 7206 2 
19 Semi-finished products of iron or non-alloy steel  7207 2 
20 Copper waste and scrap (excluding turnings, shavings, milling waste, 
sawdust, filings, trimmings and stampings of cooper, whether or not in 
bundles). 74040000 45 
21 Master alloys of copper 74050000 15 
22 Powders of non-lamellar structure 74061000 15 
23 Powders of lamellar structure; flakes 74062000 15 
24 Copper bars, rods and profiles 7407 5 
25 Nickel waste and scrap (excluding  turnings, shavings, milling waste, 
sawdust, filings, trimmings and stampings of nickel, whether or not in 
bundles). 75030000 45 
26 Nickel powders and flakes. 75040000 5 
27 Nickel, not alloyed, in bars, rods and profiles 75051100 5 
28 Alloyed Nickel bars, rods and profiles 75051200 5 
29 Aluminium waste and scrap (exclu ding turnings, shavings, milling 
waste, sawdust, filings, trimmings and stampings of aluminium, whether or not in bundles) 76020000 45 
30 Aluminium powders and flakes 7603 10 
31 Lead waste and scrap (excluding turnings, shavings, milling waste, 
sawdust, filings, trimmings and stampings of lead, whether or not in 
bundles) 78020000 45 
32 Lead bars, rods and profiles 7803 5 
33 Lead Powders and flakes 78042000 5 
34 Zinc waste and scrap (excluding turnings, shavings, milling waste, 
sawdust, filings, trimmings and stampings of zinc, whether or not in 
bundles). 79020000 40 
35 Zinc powder 79031000 5 
36 Zinc powder and flakes 79039000 5 
37 Zinc bars, rods, profiles 7904 5 
38 Tin waste and scrap (excluding turnings, shavings, milling waste, 
sawdust, filings, trimmings and stampings of tin, whether or not in 
bundles) 80020000 45 
39 Tin bars, rods 80030010 2 
40 Tin profiles 80030090 2 
41 Tin powder and flakes 8005 2 
42 Waste and scraps of metal and metallic ceramics and their products 
(excluding turnings, shavings, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles);  8101 to 8113 45 
43 Semi-products of metal and metallic ceramics and Products of metal 
and metallic ceramics  8101 to 8113 5 
 
 
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