f 31 December 2001 on Lending Regulations of Credit Organizations to
Clients. Financial institutions considered and decided themselves
whether to provide loans to State-owned enterprises, on commercial terms.
They were self-responsible for their credit activities. Support through
the Development Assistance Fund had amounted to VND 917.1 billion in
2004, including VND 504.3 billion through medium- and long-term
investment loans, VND 3 billion through short-term investment loans, and
VND 109.9 billion in the form of post-investment interest support. He
provided statistics about support provided under the Development
Assistance Fund, including information about non-performing loans, in
Annex 1 to document WT/ACC/VNM/39. He added that the question of nonperforming public sector debt was addressed through equitization and
restructuring of State-owned enterprises (see the "Privatization and
equitization" section below).
He noted that a number of measures had been taken since 2001 to
reorganize State-owned commercial banks with a view to enhancing their
efficiency. Assets quality, disciplines, and risk management had been
improved; policy lending had been separated from commercial credit
activities and entrusted to social policy banks; State-owned commercial
banks had been required to establish their own credit handbook, which had
been applicable since late 2004-early 2005; and the credit risk
management system had been brought into line with international
standards. In addition, credit organizations and State-owned commercial
banks were required, under the Law of Credit Organization, to put in
place an internal audit system and a Supervisory Board responsible for
supervising the organization's financial and accounting activities,
ensuring the safety of credit operations, and conducting periodic
internal audits. To enhance the stability of the banking sector and
progressively adopt international standards in banking operations, the
State Bank of Viet Nam (SBV) had also promulgated Decision
No. 493/2005/QD-NHNN of 22 April 2005 on Debt Classification and
Provisioning for Credit Risk Resolution in Banking Operations of Credit
Institutions. Under this Decision, debts were classified into five
categories. The first category, "qualified debt", had a provisioning
ratio of zero per cent; the second category, "debt requiring attention",
a provisioning ratio of 5 per cent; the third category, "below-standard
debt", a provisioning ratio of 20 per cent; the fourth category, "doubted
debt", a provisioning ratio of 50 per cent; and the fifth category,
"possibly lost debt", a provisioning ratio of 100 per cent. Categories
3, 4 and 5 were considered bad debts. Credit institutions were allowed
to use provisioning sources to write off debts or enter them under
off-balance sheet items in case of bankruptcy or dissolution of the
organization or enterprise being their client, death of their client or
when the latter went missing, and in the event of debt belonging to the
fifth category. In addition, credit institutions were required to
monitor closely debt collection and to restructure their bad debts.
To further improve the operational efficiency of State-owned commercial
banks, the State Bank intended to equitize most State-owned commercial
banks by 2010. According to the Government's plan, two State-owned
commercial banks were to be equitized in 2006 (see paragraph 83). The
State Bank would remain responsible for State management, inspection and
supervision over State-owned commercial banks and credit organizations.
The representative of Viet Nam said that the budget deficit was
considered the main cause of inflation in the 1980s. The Government
targeted a budget deficit ratio (according to the definition of the IMF)
of maximum 3 per cent of GDP, compared to an average budget deficit of
about 8 per cent to GDP in the 1980s. The budget deficit had amounted to
1.3 per cent of GDP in 1999, 2.7 per cent in 2000, 2.9 per cent in 2001,
2.3 per cent in 2002 and 2.1 per cent in 2003. The Government also aimed
at maintaining a surplus of current revenue over current expenditure at
4.5 per cent of GDP. The respective ratios had been 5.1 per cent in
1999, 5.2 per cent in 2000, 3.9 per cent in 2001, 5.8 per cent in 2002
and 5.1 per cent in 2003. In response to a question concerning the
impact of directed lending and other subsidy programmes on the budget
deficit, he noted that Viet Nam's subsidy programmes were insignificant
and had a minimal effect on the budget deficit.
The first phase of Viet Nam's tax reform programme had helped in raising
the total tax collected to GDP ratio from 13.1 per cent in 1991 to
22.6 per cent in 1995. The second phase of the programme had focussed on
streamlining the tax rate structure, non-discrimination, a broadening of
the tax base, improved tax administration, and the introduction of valueadded tax (VAT) to replace a turnover tax. The main taxes levied in
Viet Nam were corporate income tax; Agricultural Land Use tax; a Tax on
the Transfer of Land Use Rights; Natural Resources tax (Royalties); Land
and Housing tax; (Personal) Income tax; VAT; Special Consumption tax
(Excise tax); and import and export duties. In addition, the Government
levied fiscal charges such as land rent, water charges, a slaughtering
tax (abolished in 1999), business licensing tax, property registration
fees and transportation fees. The total revenue from taxes, fees,
charges and other levies as a percentage of GDP had amounted to
22.1 per cent in 2002 and 21.9 per cent in 2003.
The corporate income tax was levied in accordance with the amended Law on
Corporate Income Tax, enacted by the National Assembly on 17 June 2003
and in effect since 1 January 2004, having replaced the Law on Corporate
Income Tax of 10 May 1997. The amended Law provided for a general tax
rate of 28 per cent and preferential rates of 10, 15 and 20 per cent, and
for a uniform set of criteria for entitlement to tax incentives for both
domestic and foreign-invested enterprises. The amended Law had also
revoked a provision refunding the amount of corporate income tax
corresponding to reinvested income and the amount of tax on profit
repatriation according to Articles 42 and 43 of the Law on Foreign
Investment in Viet Nam. The Agricultural Land Use tax had been levied
since 1 January 1994 on all individuals and entities using land in
agricultural production. Households using land in excess of established
standard acreage paid an additional tax equal to 20 per cent of the basic
rate. The land and housing tax was levied on houses, residential land
and construction sites. However, the housing tax had remained
temporarily uncollected. The amended Law on Corporate Income Tax had
revoked a provision on taxes on the transfer of land use rights imposed
on trading units according to the Law on Taxes on the Transfer of Land
Use Rights. According to the amended Law, income of trading units
arising from the transfer of land use rights were now subject to
corporate income tax. The Law on supplements of and amendments to some
Articles of the Tax on the Transfer of Land Use Rights, effective since
1 January 2000, provided for a tax rate of 2 per cent on land used in
agricultural, forestry and aquatic production, and 4 per cent on land
used for residential, construction and other purposes. The natural
resources tax was applied in accordance with the amendments to the
Ordinance on Natural Resources Tax of 30 March 1990, effective since
1 June 1998. The Ordinance provided for tax rates varying from 18 per cent on metal minerals, coal and precious gems, 0-25 per cent on
oil and gas, 1-5 per cent on non-metal minerals, 1-10 per cent on natural
marine products, 1-40 per cent on natural forest products, 0-10 per cent
on natural water, 10-20 per cent on swallow's nests, and 0-10 per cent on
other natural resources. The criteria used for determining the
applicable tax rates were stipulated in the Ministry of Finance Circular
No. 153/1998/TT-BTC of 26 November 1998 guiding the implementation of
Government Decree No. 68/1998/CP of 3 September 1998. Pursuant to Point
3, section II of the Circular, tax rates were adjusted periodically
according to the type of natural resource, its scarcity and economic
value, whether recyclable or not, its use, and exploitation conditions.
The tax was applied to all types of projects, except when the Vietnamese
partner in a joint venture had contributed to the registered capital in
the form of natural resources.
Legislation on personal income tax - the Ordinance on Income Tax of High
Income Earners of 27 December 1990, last amended on 24 March 2004
(Ordinance No. 14/2004) – distinguished between Vietnamese residents,
foreign residents in Viet Nam, and Vietnamese citizens working abroad.
Successive amendments had aimed at gradually reducing the difference
between the tax rates applied to Vietnamese residents, which originally
ranged from zero to 60 per cent with a threshold of VND 1.2 million, and
foreign residents and Vietnamese citizens working abroad, which had
originally been taxed at rates from zero to 50 per cent with a threshold
of VND 5 million. Under the newly amended Ordinance, Vietnamese and
foreign residents were subject to the same progressive tax rates, ranging
from zero per cent to 40 per cent, but to a different taxable income
threshold. However, the monthly taxable income threshold for Vietnamese
residents had been raised to VND 5 million in order to reduce the gap to
the threshold applicable to foreign residents. The threshold for
foreigners had remained unchanged since 30 June 1999 and amounted to
VND 8 million. He confirmed that new tax rulings were not applied
retroactively.
A Member was concerned about very high personal income tax rates in
Viet Nam and considered this a major investment disincentive. The
representative of Viet Nam replied that under the present system,
foreigners were treated more favourably than Vietnamese nationals, which
in his opinion created an enabling environment for investment.
Nevertheless, the tax system was under review. A Law on Personal Income
Tax, which would replace the Ordinance on Income Tax of High Income
Earners, was expected to be submitted to the National Assembly in 2007.
The Law would introduce a single tax system, broaden the scope of
application of the personal income tax, and provide for a clearer
definition of residents and non-residents in conformity with
international rules. The objective was to offer tax paying workers
appropriate incentives compatible with international norms and practices.
The Law was at an initial stage of study. Other tax laws would also be
amended to make them compatible with the Law on Value-Added Tax and the
Law on Corporate Income Tax.
Foreign exchange and payments TC "Foreign exchange and payments" \l 1
The representative of Viet Nam said that Viet Nam had replaced a fixed
exchange rate system with a managed float flexible exchange rate
mechanism in 1989. Foreign exchange transaction centres had been opened
at the end of 1991, and an inter-bank currency market for commercial
banks had been established in October 1994. The State Bank of Viet Nam
monitored the balance-of-payments and foreign exchange reserves position
of Viet Nam, and the State Bank could intervene in the market as
necessary. The State Bank published the average transaction exchange
rate of the Vietnamese dong against the U.S. dollar in the inter-bank
foreign exchange market on a daily basis.
Viet Nam had normalized its financial relations with the International
Monetary Fund (IMF) in October 1993. In order to prepare for the
acceptance of the obligations under Article VIII of the Fund's
Articles of Agreement, Viet Nam had been gradually meeting the
requirements mentioned in Article VIII. The convertibility of the
Vietnamese dong had been mentioned as an objective in Government Decree
No. 05/2001/ND-CP of 17 January 2001, which had amended and supplemented
Government Decree No. 63/1998/ND-CP on Foreign Exchange Management of
17 August 1998. Controls on current account transactions had been
liberalized. Pursuant to this Decree, (i) residents and non-residents
were allowed to open and maintain foreign exchange accounts with
authorized banks in Viet Nam; (ii) Vietnamese citizens residing in
Viet Nam were allowed to purchase, transfer and carry foreign exchange
abroad for purposes such as tourism, education, medical treatment,
payment of membership fees, and other charges for the purposes of
providing support or inheritance to family and relatives abroad, upon
presentation of relevant documents in accordance with the regulations of
the State Bank; (iii) foreign residents having legal income in foreign
currency were permitted to transfer or carry the money out of Viet Nam,
and income in Vietnamese dong could be converted into foreign currency at
authorized banks upon presentation of relevant documents and a
certificate that all financial obligations in accordance with the laws
had been fulfilled. Pursuant to Circular No. 04/2001/TT-NHNN on Foreign
Exchange Management of foreign-invested enterprises and parties to
business cooperation contracts (BCC) of 18 May 2001, foreign investors
were permitted to transfer abroad profits and other legal income upon
presentation of relevant documentation to the authorized banks, i.e., the
Memorandum of the Board of Directors (or Project Management Unit in the
case of a BCC) on the distribution of profits (or distribution of revenue
in case of a BCC) and a certificate from the competent tax authorities
testifying that all financial obligations to the State of Viet Nam had
been fulfilled. Foreign investors were also permitted to transfer legal
capital or reinvested capital due to termination or liquidation before
expiry date upon presentation of relevant documents - i.e., the decision
on dissolution of the enterprise (or Decision on termination of a BCC),
including a statement of liquidation for terminated projects, and the
certificate issued by the competent tax authorities - to the authorized
banks.
Some Members noted that Viet Nam had imposed obligations to surrender
foreign exchange in 1998 and appeared to maintain measures at odds with
Articles XI and XVI (footnote 8) of the GATS. Viet Nam was asked to
reconsider these measures. A Member also noted that Viet Nam applied a
fee for inspecting and counting currencies remitted cross-border which
varied according to the value of the transfer. The fee did not meet the
requirements of Article VIII of the GATT 1994, and should be eliminated
or changed into a flat fee for the processing of each application to
import foreign exchange to meet the criteria of this Article.
The representative of Viet Nam replied that, due to the impact of
regional monetary and financial crises, Viet Nam had introduced temporary
obligations to surrender foreign exchange in 1998 with the aim of
concentrating foreign currency in the banking system to meet essential
needs for foreign currency in the economy. Viet Nam had relaxed this
surrender requirement continuously as the economic situation had
improved. The requirement had been reduced from 80 per cent to
50 per cent in 1999, 40 per cent in early 2001, and 30 per cent in May
2002, and had been set at zero per cent pursuant to Prime Minister's
Decision No. 46/2003/QD-TTg of 2 April 2003. The Ordinance on Foreign
Exchange Control, which had been passed by the Standing Committee of the
National Assembly in December 2005, had removed the obligation for legal
residents to sell their current revenues in foreign currencies to
commercial banks. Foreign exchange controls would only be applied in
exceptional cases, as determined by the Government of Viet Nam, to
maintain the national financial and monetary security in accordance with
the IMF Articles of Agreement and IMF Document No. 144 (52/51) of 14
August 1952.
Concerning the fee for inspecting and counting currencies remitted crossborder, he noted that this fee was applicable to the importation or
exportation of physical currencies, not to the purchase or sale of
foreign currency. This fee aimed at monitoring physical movements of
foreign exchange and at preventing counterfeit currencies. The fee was
determined per tranche of US$100,000. The first tranche was subject to a
VND 100,000 fee (US$6), and each extra tranche to a VND 80,000 fee
(US$5), with a maximum of VND 1.5 million (US$100) for each transaction
(Inter-Ministerial Circular No. 71/2000/TTLT/BTC-TCHQ of 19 July 2000).
He subsequently added that this fee had been abolished in November 2005.
Concerning Article XI and footnote 8 to Article XVI of the GATS, the
representative of Viet Nam confirmed that all current account
restrictions had been removed and that Viet Nam did not maintain any
measures contrary to Articles XI and XVI (footnote 8) under Viet Nam's
commitments on banking services and other financial services. Viet Nam
fully complied with the obligations of Article VIII of the IMF Charter on
current account payments and international remittances. Importers could
purchase foreign currency at authorized banks to conduct current
transactions and other permitted transactions in accordance with Circular
No. 08/2003/TT-NHNN of the State Bank of Viet Nam of 21 May 2003, and the
requirement to present documentation proving that fiscal obligations had
been fulfilled had been eliminated by Government Decree No. 131/2005/NDCP of 18 October 2005 on the Amendments of and Supplements to Government
Decree No. 63/1998/ND-CP of 17 August 1998 on Foreign Exchange Control.
This Decree, which had been prepared with the assistance of IMF experts,
removed all remaining foreign exchange restrictions on payments and
transfers for current account transactions and provided for international
current account transactions rules compliant with the IMF definition.
Non-residents and residents were free to buy and transfer foreign
currencies and there were no more restrictions on the repatriation of
profits and other legal income by foreign investors. The IMF Office had
notified its approval of the Decree to the State Bank of Viet Nam and
officially announced Viet Nam's acceptance of Article VIII of the IMF
Articles of Agreement on 8 November 2005.
In respect of capital transactions, Viet Nam had relaxed capital
transfers by foreign investors and foreign borrowing by resident
organisations. Viet Nam only maintained restrictions on (i) capital
transfers abroad for investment by resident organisations, which were
subject to approval by the competent agencies and within the amount of
foreign currency owned by them; and (ii) payment and repayment of foreign
loans by resident organisations, which had to be registered with the
State Bank of Viet Nam. However, enterprises were free to sign foreign
loan contracts pursuant to Decree No. 134/2005/ND-CP of 1 November 2005.
The obligation to register medium and long-term contracts with the State
Bank was a procedural matter maintained for statistical purposes and in
order to monitor medium- and long-term foreign borrowing by enterprises
and maintain, in coordination with the Ministry of Finance, national
foreign debts within a safety limit. He noted that according to
Article XII of the GATS (Restrictions to Safeguard the Balance of
Payments), such restrictions could be considered acceptable as Viet Nam
was facing difficulties in its international balance of payments.
Viet Nam's foreign exchange regulations were being monitored by the IMF
once a year as part of the Fund's missions under Article IV of the IMF
Articles of Agreement.
Asked about present requirements and restrictions on the repayment of
loans and capital investments abroad by Vietnamese enterprises, he added
that according to Decree No. 22/1999/ND-CP enterprises investing abroad
were required to (i) obtain an overseas investment licence from the
Ministry of Planning and Investment in accordance with
Circular No. 05/2001/TT-BKH of 30 August 2001; (ii) open a foreign
account with a credit institution, whether domestic or foreign,
authorized to conduct foreign exchange transactions and channel all
remittances through this account; and (iii) register the opening of the
account and investment capital transfers with a State Bank's branch in
the province or city of its head office. Documents to submit to obtain
an overseas investment licence included the application for investment
abroad; a copy of the decision of establishment or registration of the
enterprise; the written approval of investment abroad by the competent
authority of the host country, if any, and the contract with the foreign
partner; information on the investment projects (objectives, sources of
investment); information about the mode of investment, capital transfer,
and profit repatriation; the enterprise's financial report; and for
State-owned enterprises, the written approval of investment abroad by the
body having taken the decision to establish the enterprise. Overseas
investment licenses were issued within 30 days. The procedures for
opening a foreign account with a foreign exchange authorized bank and to
register the opening of the account with a State Bank's branch were
stipulated in the State Bank of Viet Nam's Circular No. 01/TT-NHNN of 19
January 2001. The requirement to register the opening of the account and
capital transfers aimed at monitoring the implementation of Vietnamese
enterprises' overseas investment projects. Documents to submit for
registration included the application for registration; a notarized copy
of the business registration certificate; a notarized copy of the
overseas investment licence; the written approval of investment by the
host country (with a Vietnamese translation stamped and signed by the
general director or director); and a document stating the timing of
investment capital contributions. Requests for registration were dealt
with within five working days.
He noted that Vietnamese enterprises allowed to invest abroad under
Decree No. 22/1999/ND-CP included enterprises established under the Law
on State-Owned enterprises, cooperatives established under the Law on
Cooperatives, and enterprises established under the Enterprise Law.
Foreign-invested enterprises and foreign individuals were not considered
Vietnamese enterprises. They could, however, transfer the profits earned
from their investments in Viet Nam anywhere abroad without having to go
through the procedures applicable to Vietnamese enterprises.
Pursuant to Circular No. 04/2000/TT-NHNN of 18 May 2001, foreign-invested
enterprises and foreign parties to business cooperation contracts could
open accounts overseas to facilitate medium and long-term overseas
borrowing as stipulated in Point 2, Item I, Chapter V, Part II of
Circular No. 01/1999/TT-NHNN of 16 April 1999 on the implementation of
Decree No. 63/1998/ND-CP. Foreign-invested enterprises and foreign
parties to business cooperation contracts could also be permitted to open
overseas accounts for other activities under special circumstances, i.e.,
if they carried out very important projects according to the Government's
programme; needed to open overseas accounts to implement their
commitments (for BOT, BTO and BT foreign-invested projects); were engaged
in international trade, including aviation, navigation, post and
telecommunications, insurance, and tourism, and wished to open foreign
currency accounts overseas to conduct clearing transactions in accordance
with international practice; or needed to open overseas accounts for the
operation of branches and representative offices abroad. In addition,
overseas accounts could be opened for investment projects under the
Petroleum Law. Such accounts had to be registered with the State Bank of
Viet Nam within 15 days from the date of opening the account. The
Governor of the State Bank of Viet Nam considered other requests on a
case-by-case basis depending on the need to open an overseas account.
Some Members considered a requirement that each foreign company should
maintain equilibrium between inflows and outflows of foreign currency, as
prescribed in Article 33 of the Law on Foreign Investment, an impediment
to the commercial activities of foreign investors and recommended that
this requirement be eliminated.
The representative of Viet Nam replied that the foreign exchange selfbalancing requirement had been eliminated pursuant to Article 67 of
Decree No. 24/2000/ND-CP of 31 July 2000 on the implementation of the Law
on Foreign Investment in Viet Nam approved by the National Assembly on 9
June 2000. He confirmed that Viet Nam had no intention to reintroduce
such a requirement. The amendments allowed foreign-invested enterprises
and parties to business cooperation contracts (BCC) to purchase foreign
currency at authorized banks to finance current, capital and other
permitted types of transactions.
He added that his Government was considering guaranteeing the balancing
of foreign currency needs for foreign investors investing in especially
important projects identified in government programmes, and supporting
foreign currency balancing for infrastructure projects and some other
important projects in case the authorized banks could not meet all
foreign currency needs. Detailed provisions were specified in Decree
No. 24/2000/ND-CP of 31 July 2000 regulating the implementation of the
Law on Foreign Investment in Viet Nam and in Government
Decree No. 27/2003/ND-CP of 19 March 2003. In response to a Member who
enquired on what terms the Government was willing to offer foreign
exchange to preferred customers if commercial banks were unable to meet
preferred customers' demand and why Viet Nam, which was abolishing
foreign exchange surrender and balancing requirements, needed to
guarantee foreign exchange balancing to selected projects, the
representative of Viet Nam said that under Vietnamese legislation all
domestic and foreign investors could access commercial banks to purchase
foreign exchange to meet their business demand. The State's guarantee of
foreign exchange balancing to selected projects was not intended to limit
access to foreign exchange supplying sources nor create any
discrimination. The guarantee to balance foreign exchange in case
commercial banks were not able to meet the demand had been introduced
upon request of investors for investment projects with an important
demand in foreign exchange facing high risks in foreign exchange
balancing (construction projects, BOT, BTO and BT investment projects and
other infrastru
c t u r e
p r o j e c t s
"
e l e c t r i c i t y
s u p p l y ,
b r i d g e
a n d
r o a d
t o l l ,
w a t e r
s u p p l y ,
e t c ) .
T h i s
m e a s u r e
a i m e d
a t
e n c o u r a g i n g
p r i v a t e
s e c t o r
p a r t i c i p a t i o n
i n
i n f r a s t r u c t u r e
d e v e l o p m e n t
a s
S t a t e
i n v e s t m e n t
i n
t h i s
a r e a
r e m a i n e d
l i m i t e d .
T h i s
m e a s u r e
e x i s t e d
i n
a
n u m b e r of countries and had been recommended by the World Bank and
UNCITRAL.
The representative of Viet Nam stated that Viet Nam would implement its
obligations with respect to foreign exchange matters in accordance with
the provisions of the WTO Agreement and related declarations and
decisions of the WTO that concerned the IMF. The representative of
Viet Nam further recalled Viet Nam's acceptance of Article VIII of the
IMF's Articles of Agreement, which provided that "no member shall,
without the approval of the Fund, impose restrictions on the making of
payments and transfers for current international transactions". He
stated that, in accordance with these obligations, and unless otherwise
provided for in the IMF's Articles of Agreement, Viet Nam would not
resort to any laws, regulations or other measures, including any
requirements with respect to contractual terms, that would restrict the
availability to any individual or enterprise of foreign exchange for
current international transactions within its customs territory to an
amount related to the foreign exchange inflows attributable to that
individual or enterprise. The Working Party took note of these
commitments.
Investment regime TC "Investment regime" \l 1
Regulations on establishment of enterprises
The representative of Viet Nam said that in June 1999, the National
Assembly had passed the Enterprise Law, superseding the Laws on Companies
and Private Enterprise adopted in 1990. The Enterprise Law had entered
into force on 1 January 2000 and had been considered an important
milestone in Viet Nam's economic reform process. With a view to further
improving the business environment in accordance with international
rules, the National Assembly had adopted a new Enterprise Law in November
2005. The new Law had entered into force on 1 July 2006. The Law
regulated the establishment,
m
o p e r a t i o n
o f
p r o v i d e d
f o r
a n a g e m e n t
a n d
e n t e r p r i s e s .
I t
f o u r
t y p e s
o f
e n t e r p r i s e s
" l i m i t e d
l i a b i l i t y
c o m p a n i e s ,
s h a r e h o l d i n g
c o m p a n i e s ,
p a r t n e r s h i p s ,
a n d
s o l e
p r o p r i e t o r s h i p s .
U n d e r
t h e
L a w ,
a n y
d o m e s t i c
a n d
f o r e i g n
l e g a l
p e r s o n
o r
i n d i v i d u a l
h a d
t h e
r i ght to establish and manage
enterprises in Viet Nam, with the exception of cadres and civil servants;
officers, non-commissioned officers, professional soldiers, army's
workers, and units of the People's Police; leaders and managers of 100
per cent State-owned enterprises; State agencies and units of Viet Nam's
People's armed forces using State assets to set up business enterprises
for their own profit; minors and persons without or with limited capacity
for civil acts; prisoners or persons prohibited to do business following
a court judgment; and other organizations and individuals as stipulated
by the Law on Bankruptcy. In the event of discrepancies between an
international treaty to which Viet Nam was a party and the Enterprise
Law, the provisions of such international treaty would prevail.
Business sectors were divided into (i) prohibited sectors, i.e., sectors
in which "conducting business" was banned – prohibited to both domestic
and foreign investors, regardless of ownership, for reasons of national
defence, security, public order, social moral, human health, tradition,
environment, plant protection and other reasons justified under the WTO
Agreement (see Table 1); (ii) conditional business sectors, i.e., sectors
in which enterprises could conduct business if they satisfied specific
requirements laid down in the legislation; (iii) sectors requiring legal
capital; (iv) sectors requiring professional licence; (v) sectors
reserved for partnerships or private enterprises; and (vi) other sectors.
Enterprise registration in other sectors was automatic.
The relevant ministries, e.g. the Ministry of Industry and, for cultural
products, the Ministry of Culture and Information, were responsible for
determining whether a business application fit the categories of
prohibited business. When Members asked about the meaning of the
prohibition on trading in "superstitious, depraved and reactionary
cultural products", the representative of Viet Nam noted that domestic
and foreign investors could participate in activities such as publishing,
media, information technology etc., provided they did not conduct
business in "superstitious, depraved and reactionary cultural products"
as provided in applicable laws (see also paragraphs 211-215).
Conditional business sectors included sectors subject to requirements on
environment, hygiene standards, food safety, fire prevention and fire
fighting, social order, traffic safety and other requirements on business
activities, for which no business licence was required, and sectors
subject to business licensing in accordance with relevant legislation.
An exhaustive list of prohibited business sectors was set out in Table 1
of this Working Party Report; conditional sectors were listed in Table 2.
The representative of Viet Nam confirmed that these Tables, also annexed
to Government Decree No. 59-2006-ND-CP of 12 June 2006, would be updated
if new sectors were added or removed. The representative of Viet Nam
confirmed that any additions to the lists of conditional and prohibited
business sectors would be undertaken only in full conformity with
Viet Nam's WTO obligations, including those under GATS and Viet Nam's
Schedule of Specific Commitments. He added that his Government would
review business conditions on a regular basis to identify provisions of
the Enterprise Law overlapping or conflicting with other related laws and
regulations or hindering the operation of enterprises (Article 7.4 of the
Enterprise Law). His Government would propose amendments or revocation
of business conditions to the National Assembly for action. Any changes
to existing conditions would be made in full compliance with the Law on
the Promulgation of Legal Normative Documents. He further confirmed that
all future additions and deletions to the list of prohibited or
conditional business sectors would comply with WTO rules.
Measures specific to foreign investment
With respect to foreign-invested enterprises, during the past 20 years,
foreign direct investment (FDI) activities in Viet Nam had been regulated
by the Law on Foreign Investment of 29 December 1987 together with its
amendments and additions of 1990, 1992, 1996 and 2000 and other guiding
documents mentioned therein. The representative of Viet Nam stated that
this Law, along with the legal system and policies concerned, had created
a favourable environment for foreign investors. As of December 2005,
there were 6,341 foreign investment projects in operation in
Viet Nam
" w i t h
a
t o t a l
r e g i s t e r e d
c a p i t a l
o f
U S $ 5 3 . 6
b i l l i o n .
F o r e i g n
i n v e s t m e n t
p r o j e c t s
a c c o u n t e d
f o r
1 8
p e r
c e n t
o f
t h e
t o t a l
i n v e s t e d
c a p i t a l ,
3 1
p e r
c e n t
o f
V i e t
N a m ' s
e x p o r t
r e v e n u e
a n d
3 7
p e r
c e n t
o f
i n d u s t r i a l
o u t p u t ,
c o n t r i b u t i n g
n e a r l y
1 4
p e r
c e n t
o f
V iet Nam's GDP. Foreign
investment projects had created some 620,000 jobs directly, and several
hundred thousand jobs were indirectly dependent on these projects.
The representative of Viet Nam noted that the National Assembly had
adopted a new Investment Law in November 2005 with a view to further
enhancing the investment environment for investors of all economic
sectors. This Law, which superseded the 1987 Investment Law, as amended,
and the Law on Domestic Investment Promotion, had entered into force on 1
July 2006. The Law regulated investment activities, investors' rights
and obligations, the allocation of incentives, State administration of
investment activities in Viet Nam (encouraging, guiding and supporting
investors in the implementation of their projects and formulating
strategies and policies for the development of investment), and offshore
investment from Viet Nam. The 2005 Law also included guarantees against
nationalization or confiscation of investors' assets (nationalization or
confiscation of assets was only possible in case of public interest and
was subject to fair and adequate compensation in accordance with the
law). He further stated that Viet Nam had signed and acceded to various
bilateral and/or multilateral arrangements on investment, including
bilateral agreements on the encouragement and protection of investment
with 49 countries and territories, agreements on the avoidance of double
taxation with 45 countries and territories, the Framework Agreement on
ASEAN Investment (AIA), the MIGA and the New York Convention, etc. He
confirmed that if an international treaty to which Viet Nam was a party
contained provisions which were different from the provisions in the 2005
Investment Law, the provisions of such international treaty would
prevail.
The 2005 Investment Law prohibited investments detrimental to national
defence and security, historical and cultural ethics, Vietnamese
traditions and fine customs, and the environment. The Law also defined
the sectors in which investment was conditional, including: (i) sectors
having an impact on national defence and security, social order and
safety; (ii) banking and finance; (iii) sectors having an impact on
public health; (iv) culture, information, press and publication;
(v) recreational services; (vi) real estate; (vii) survey, prospecting,
exploration and mining of natural resources; (viii) education and
training; and (ix) a number of other sectors in accordance with the law.
Investment in certain sectors was not subject to the provisions of the
Investment Law, but rather, was subject to the laws regulating investment
in those particular sectors: the Law on Credit Institutions for the
banking sector, the Law on Insurance Business for the insurance sector,
the Law on Securities for securities trading, and the Law on Lawyers for
the legal services sector.
According to the representative from Viet Nam, the 2005 Investment Law
applied uniformly to domestic and foreign investors and guaranteed
investors' autonomy in doing business. Foreign investors were free to
select the sector(s) in which they wished to invest, the form of
investment, capital raising methods, the geographical location and scale
of investment, investment partners and the duration of investment in
accordance with Viet Nam's laws and Viet Nam's commitments under the
international treaties to which Viet Nam was a party. He added that the
Law guaranteed investors' equal access to sources of capital, foreign
exchange, land and natural resources, legal instruments and data on the
national economy and investment opportunities, and ensured the investors'
right to lodge claims, make denunciations or initiate legal proceedings.
The Law provided for the principle of non-retroactivity in case of
changes in policies and instituted a mechanism for dispute resolution and
enforcement of court judgments in line with international practices to
enhance investors' confidence. The Law also eliminated all
discrimination in terms of prices and charges applied to investors. He
noted that under the new Laws on Investment and Enterprises, as well as
Government Decree No. 108/2006/ND-CP dated 22 September 2006 guiding the
implementation of the 2005 Investment Law, investment/business
registration procedures applied to foreign investors had been harmonized;
investment certificates served as business registration certificates.
Thus, foreign companies having an investment project did not need to make
a separate business registration in accordance with the Enterprise Law.
In response to a question from a Member, he noted that any change to an
investment activity, including for projects valued less than VND 300
billion and not included in the list of conditional or prohibited
sectors, had to be re-registered. This requirement aimed at ensuring the
legitimate rights and benefits of investors.
Procedures for obtaining the requisite investment certificate were set
out in Articles 45 to 49 of the 2005 Investment Law, and Articles 57-70
of Government Decree No. 108/2006/ND-CP dated 22 September 2006 guiding
the implementation of this Law. The Law provided for two types of
procedures for granting investment certificates, "investment
registration" and "investment evaluation". Domestic investment projects
valued less than VND 15 billion, and which were not included in the list
of conditional investment sectors, did not have to be registered.
Investment registration was required, however, for (1) domestic
investment projects valued between VND 15 billion and VND 300 billion,
and not included in the list of conditional investment sectors, and (2)
foreign investment projects valued at less than VND 300 billion and not
included in the list of conditional investment sectors. In the former
case, no investment certificate was delivered; in the latter case,
investment certificates were granted within 15 days.
Investment evaluation was required for both domestic and foreign
investment projects valued at, at least, VND 300 billion, as well as
domestic and foreign investment projects in conditional sectors.
Evaluation focussed on (i) compliance with master plans for technical
infrastructure, land use, construction, utilization of natural resources
and minerals, (ii) compliance with land use requirements, (iii) the
project implementation schedule, and (iv) environmental conditions.
Evaluation was carried out within 30 days, a period which could be
extended, in case of necessity, up to 45 days. Evaluation procedures and
criteria for "important national investment projects" would be determined
by the National Assembly on a case-by-case basis (Article 47). Pursuant
to Resolution No. 15/1997/QH10 of 29 November 1997, "important national
projects" included (a) projects with an invested capital of VND 10,000
billion or more (at 1997 prices); (b) projects having a major impact or a
potentially major impact on the environment; (c) projects resulting in
the displacement of 50,000 people or more in populous areas, or 20,000
people or more in mountainous areas and areas of ethnic minorities;
(d) projects located in areas especially important for the national
defence and security or having important historical and cultural relics
or special natural resources; and (e) projects requiring special
mechanisms or policies that needed to be considered and decided by the
National Assembly.
Pursuant to the 2005 Enterprise Law and Government Decree No.
108/2006/ND-CP dated 22 September 2006 guiding the implementation of the
Investment Law, foreign-invested enterprises were permitted to change the
form of investment and divide, de-merge, consolidate or merge with other
enterprises. Existing joint-ventures could be allowed to transform into
wholly-owned foreign capital enterprises under certain conditions
pursuant to Government Decree No. 108/2006/ND-CP dated 22 September 2006
guiding the implementation of the Investment Law. Procedures and
formalities for opening branches and representative offices of foreign
business entities were provided for in Government Decree No. 72/2006/NDCP dated 25 July 2006 on Representative Offices and Branches of Foreign
Business Entities. Foreign-invested enterprises established before the
entry into force of the new Enterprise Law had to re-register within two
years after the entry into force of the Law. In the absence of reregistration, such enterprises could only operate within the scope of
business and time period stipulated in their investment licence, and
would continue to enjoy investment incentives under their investment
licence, except as otherwise provided for under the international
treaties to which Viet Nam was a party. He added that the new Investment
Law guaranteed foreign investors the right to remit invested capital,
profits and other legitimate income abroad.
A Member noted that the 2005 Enterprise Law did not appear to require the
re-registration of existing enterprises. The Member asked Viet Nam to
explain what governing law would apply to an enterprise that chose not to
re-register, as the previous Law on Foreign Investment had become
redundant on 1 July 2006 and the 2005 Investment Law and the 2005
Enterprise Law did not provide guidance on such enterprises. The Member
also asked Viet Nam whether, once the two-year time limit for reregistration had passed (as stipulated by the 2005 Enterprise Law), an
enterprise could still choose to re-register if this subsequently became
a desired option. The representative of Viet Nam replied that a foreigninvested enterprise set up prior to the date of entry into force of the
2005 Enterprise Law and the 2005 Investment Law that chose not to reregister was still allowed to conduct business operations within the
scope of its business lines, the terms stated in its investment licence
and its corporate charter. With respect to the issues that were not
specifically stipulated in its investment licence and corporate charter,
such enterprise would be subject to the two above-mentioned Laws.
Some Members encouraged Viet Nam to continue deregulating and simplifying
complicated procedures, in particular by introducing a one-stop service
for investment, improving the laws and regulations regarding land and
extending land use rights, ensuring that preferential benefits would be
granted to foreign companies without exception, and by making
improvements to address discrimination in labour matters. Some Members
also asked Viet Nam to allow stock-holding companies as one form of
investment, and urged Viet Nam to ensure that all company specific
information obtained through the licensing procedures would remain
confidential.
A Member asked Viet Nam to confirm whether under the 2005 Enterprise Law
and its decrees, a foreign investor could register a stock-holding
enterprise and under that same enterprise form, apply to establish a
number of different investment projects, without the need to register new
enterprises each time a new investment project is developed. The Member
also requested Viet Nam to advise in which Decrees specific guidance on
this issue would be provided. The representative of Viet Nam replied
that in accordance with the 2005 Investment Law and its implementing
regulations, foreign-invested enterprises that had been established in
Viet Nam, including a stock-holding enterprise, would be permitted to
carry out new investment projects without the need to register for a new
enterprise, unless otherwise provided for by the laws.
Some Members noted that foreign investors had faced various serious
difficulties in Viet Nam. Some of these difficulties were caused by
complicated and burdensome procedures, and included governmental
investigation and a public tender requirement for the construction of
factories. The representative of Viet Nam replied that tender
requirements aimed at ensuring fair competition, equality and
transparency. Government Decree No. 88/1999/ND-CP of 1 September 1999 on
the issuing of a Procurement Regulation and its amendments of 2000 and
2003 had introduced more transparent, specific and simple tender
procedures. Only joint-ventures, business co-operation contracts (BCC),
and projects with more than 30 per cent of State-owned shares were
subject to the Regulation on Tendering. Public tender was not required
for projects set up by domestic or foreign investors on a private basis.
In his view, Viet Nam's legislation on tendering did not include any
discriminatory provisions. He added that inspections of construction
sites guaranteed the quality of the works in accordance with Viet Nam's
construction standards. In this respect, he noted that three Decrees had
been issued to guide the implementation of the 2003 Construction Law: a
Decree on construction quality management, a Decree on the management of
construction investment projects, and a Decree on construction planning
and management.
Some Members stated that conditions on the right to use land remained
inconvenient and insufficient for foreign investors, limiting the
possibilities for investors to raise funds by mortgaging land. In
addition, the land register system was considered imperfect and the
methods for calculating land prices were not transparent. The
representative of Viet Nam noted that land was subject to public
ownership and State administration in Viet Nam. Thus, even Vietnamese
nationals could not own or mortgage land. The Land Law of 26 November
2003 (as amended) nevertheless permitted foreign-invested enterprises to
mortgage assets associated with land and the value of land use rights to
secure loans from all credit institutions permitted to operate in
Viet Nam. The Law also held Provincial Committees and Vietnamese
partners responsible for establishing clear procedures relating to land
use rights and, if necessary, offering compensation. Foreign-invested
enterprises could also lease land in connection with investment projects.
Pursuant to Article 67.3 of the Land Law (as amended), the duration of
the lease should normally not exceed 50 years. However, the lease could
be extended upon termination of the initial duration. In the case of
projects with a large amount of invested capital, a long capital return
or conducted in socio-economic difficult areas, the Government could
grant leases with maximum 70 year duration. In his view, Viet Nam's land
lease regulations, which were applied in a non discriminatory manner to
domestic and foreign investors, were not obstructing business activities,
and Viet Nam had no plans to revise these regulations.
As to labour matters, some Members considered that Viet Nam applied a
discriminatory labour system against foreign-invested companies because
such companies were requested to hire employees through "employment
promotion centres" and pay salaries of local workers in U.S. dollars.
The representative of Viet Nam responded that the amended Labour Code,
which had been in force since January 2003, allowed foreign-invested
companies to hire local personnel directly without going through
employment promotion centres. He added that all enterprises, whether
domestic or foreign, State-owned or privately-owned, were required to
comply with Viet Nam's minimum wage regulations. Wage payments to
Vietnamese employees were effected in accordance with Decision
No. 708/1999/QD-BLDTBXH of 15 June 1999.
A Member highlighted specific concerns in the mining sector, including
overlapping regulatory responsibilities between central and provincial
authorities, as well as Viet Nam's practice of granting investment
licenses at the development stage, rather than at the exploration stage,
which was the international norm. In response, the representative of
Viet Nam noted that since the Government Decree No. 76/2000/ND-CP of 15
December 2000 (Article 52.4), investment licenses - available to foreign
individuals and organizations, and joint ventures could be granted at the
stage of exploration, as well as for development and processing
activities. He added that a Law on Amendments and Supplements to Some
Articles of the Mineral Law of 20 March 1996 had been adopted on 14 June
2005. In response to a request for information on the grounds for
refusal of an investment licence at the exploration stage, he noted that
the new Law did not include provisions concerning refusal to grant an
investment licence at this stage. Under the new Investment Law, mining
was a conditional investment sector and was, as such, subject to the same
procedures for evaluation and issuance of investment certificates as
other conditional investment sectors. Prior to issuing an investment
licence, the competent investment licence body was required, under
Article 46 of Decree No. 160/2005/ND-CP, to seek the written opinion of
the mining licensing agency. This requirement aimed at ensuring close
coordination between the competent investment licensing body and the
mining licensing agency and at accelerating the issuance of investment
licenses. Criteria taken into consideration for the issuance of
investment certificates included (i) compliance with the master plans for
technical infrastructure, land use, construction, and utilization of
minerals and other natural resources; (ii) compliance with land use
requirements; (iii) the project implementation schedule; and (iv)
environmental measures. These regulations applied uniformly to domestic
and foreign investors. Decisions on approval or refusal of investment
certificates could be appealed in accordance with Viet Nam's applicable
laws (see the section on "Framework for making and enforcing policies").
A Member noted that Viet Nam's laws and regulations also encouraged
increased Vietnamese participation in joint-venture companies through
requirements for foreign investors to transfer equity in the enterprise,
thereby limiting substantially a foreign investor's participation. The
representative of Viet Nam responded that there no longer existed any
requirements in the new Laws on Investment and Enterprises for
existing/future joint-venture partners or wholly foreign-owned
enterprises to sell compulsorily or otherwise transfer part of or their
entire share of a venture to a domestic or third party. Regulations
encouraging increased Vietnamese participation in joint-ventures or
allowing Vietnamese enterprises to purchase part of the capital of a
wholly foreign-owned enterprise were not binding, and should be applied
strictly on the basis of mutual agreement between the joint venture
parties or with the consent of the owner of the wholly foreign-owned
enterprise.
Some Members raised the issue of participation in joint-ventures and the
decision-making process, including whether personnel and financial
decisions in joint-venture companies were required to be unanimous.
These Members also noted the provisions of the Enterprise Law setting
specific percentages of votes required to take certain decisions
regarding the operation of an enterprise. The representative of Viet Nam
noted that under the 2005 Laws on Investment and Enterprises, decisions
by management boards of joint ventures did not require unanimity.
Moreover, he recalled that Viet Nam had committed to ensure that the
decision-making procedures of any enterprise, including the minimum
percentage of votes required to make any decisions, could be prescribed
in the enterprise's Charter, and that Viet Nam would give such provisions
legal effect as part of Viet Nam's WTO commitments.
Enterprises that are State-owned or –controlled, or with special or
exclusive privileges TC "Enterprises that are State-owned or –
controlled, or with special or exclusive privileges" \l 1
The representative of Viet Nam said that Viet Nam was shifting from a
system of central planning to a market-based economy. As of 31 December
2004, about 120,000 enterprises were operating in Viet Nam - of which
3,364 were State-owned, a number which had increased to approximately
200,000 enterprises (including 2,663 State-owned) by the end of 2005.
Under Viet Nam's law, State-owned enterprises were enterprises, including
equitized enterprises, in which the State owned more than 50 per cent of
the shares. State-owned enterprises had accounted for 39.2 per cent of
GDP in 2004 (38.4 per cent in 2005), the non-State sector (i.e., wholly
Vietnamese privately-invested enterprises) for 45.6 per cent (45.7 per
cent in 2005), and the foreign-invested sector for 15.2 per cent (15.9
per cent in 2005). Proprietorships and households also played an
important role in small scale production in Viet Nam. He provided
statistics on output, import and export values by type of enterprise in
Table 3, and information on sectors in which wholly State-owned
enterprises and enterprises with a majority of State-owned shares
existed, as classified under Decision No. 155/2004/QD-TTg of 24 August
2004, in Table 4.
He noted that wholly Vietnamese privately-invested enterprises were now
free to participate in the sectors listed in Decision No. 155/2004/QDTTg, except for the production and supply of public goods and services
related to national defence and security, but the State retained a
controlling share in already existing State-owned enterprises because
these sectors were vital economic and technological sectors with high
risks, requiring large investments, or involving a long pay-back time, or
to ensure that the needs of inhabitants of disadvantaged socio-economic
areas were met. The State, for example, would retain 100 per cent
ownership in existing State-owned enterprises producing scientific films,
documentaries and films for children, as Vietnamese private producers of
these types of films faced difficulties recovering their costs and were
not interested in, or unable to, produce these goods.
Foreign investors may participate in the sectors/activities listed in
Decision No. 155/2004/QD-TTg in line with Viet Nam's accessions
commitments. He added that Viet Nam's policy was to refrain from
establishing new State-owned enterprises and to narrow the scope of such
existing enterprises. The list of sectors where the State would retain
100 per cent or a majority of shares in existing State-owned enterprises
was set out in Decision No. 155/2004/QD-TTg. A specific list of Stateowned enterprises could not be provided at this time as ministries and
local authorities were in the process of reviewing and classifying Stateowned enterprises in accordance with that Decision (see the section on
"Privatization and equitization").
The State-owned sector had been restructured and reorganized since 1986,
and in particular since 1991. Their assets had been re-evaluated and
audited. The State had abolished direct monitoring and administration of
enterprises by governmental agencies. The management of State-owned
enterprises had been given autonomy, and were held accountable for the
performance of their business operations.
In the late 1990s, the Government had begun an equitization programme for
State-owned companies. Pursuant to this programme, State-owned
enterprises were "equitized", i.e., they were converted into joint-stock
or limited liability companies, in which the State may continue to hold
any percentage of shares. As a result of this conversion, these
equitized State-owned enterprises were subject to the Enterprise Law, the
most recent version of which had been enacted in 2005, and thus subject
to the same provisions on establishment, business registration, rights
and obligations, closure and bankruptcy as private enterprises (see the
section on "Privatization and equitization"). The representative of
Viet Nam confirmed that all equitized enterprises had limited liability
status; shareholders and capital contributors were responsible for the
debts and other liabilities of the company within the limits of their
respective contributions. The 2005 Enterprise Law additionally required
all State-owned enterprises to be transformed into joint-stock companies
or limited liability companies within four years after the entry into
force of the Law on 1 July 2006. Thus, as of 1 July 2010, all
enterprises, including all State-owned enterprises, would be subject to
the Enterprise Law.
A Member requested information on Viet Nam's plans for equitization of
State-owned enterprises, in particular, on how Viet Nam planned to
participate as a partial owner of an equitized enterprise. This Member
noted that a government could exercise control of an enterprise even if
it held less than a majority of shares, such as through appointment of
members of the Board of Directors and asked if Viet Nam maintained the
ability to take certain decisions regarding the operation of the
enterprise even if the State was a minority share-holder. In response,
the representative of Viet Nam stated that, where the State retained
shares in an equitized enterprise, the State would operate in the same
manner as any private investor owning shares in the equitized enterprise.
In particular, he noted that the State's rights as a shareholder would be
governed by the Enterprise Law and the Law on State-owned Enterprises, as
would those of any private shareholder, and that, accordingly, the State
would not be able to appoint directors to the Board, nor would it be able
to control or direct the decisions of the enterprise, without owning a
majority of shares. Where the State was a minority shareholder, it might
be able to exercise a blocking minority as any private shareholder,
depending on the percentage of shares owned by others, but it would not,
on its own, be able to effect decisions governing the operations of the
enterprise.
In conjunction with the ongoing equitization programme, and in order to
address State-owned enterprises that had not yet been equitized, the
National Assembly had adopted a revised Law on State-owned Enterprises in
December 2003 to improve the effectiveness of State-owned enterprises and
ensure that they would compete with private enterprises on an equal
basis. Under the 2003 Law on State-owned enterprises, profits of Stateowned enterprises were paid to the members' contributing capital; used to
cover losses of preceding years; and transferred - up to 10 per cent - to
the financial reserve fund of the company (provided this fund did not
exceed 25 per cent of the chartered capital) and, in case of companies
providing banking and insurance services, to the risk insurance fund.
The rest was distributed in accordance with the ratio of invested State
capital and the average capital raised by the company in that year.
Profits distributed according to the capital raised could be given as
bonuses to employees and used for re-investment. Profits distributed
according to the capital invested by the State were re-invested. The new
Law also included provisions on owners' obligations and modification of
the ownership structure.
While in the past, the profits of State-owned enterprises had been
transferred to the State budget and losses had been covered by subsidies
from the State, insolvent State-owned enterprises were at present treated
as any other enterprises under the 1994 Law on Bankruptcy, last revised
in 2004. Since the promulgation of the Bankruptcy Law, 17 State-owned
enterprises had gone bankrupt.
State-owned shares were held by line ministries, including the Ministry
of Industry, the Ministry of Construction, the Ministry of
Transportation, the Ministry of Agriculture and Rural Development, the
Ministry of Trade, the Ministry of Posts and Telecommunication, the
Ministry of Fisheries, the Ministry of Culture and Information, and the
General Department of Tourism, and People's Committees. However,
pursuant to the new Law, State-owned enterprises were responsible for
their own operation and survival, i.e., they had full autonomy in the
conduct of their business activities and could make their own decisions
on business operations. State-owned enterprises determined their own
wage and allowance regimes, including directors' salaries, independently
without any government interference in line with the Labour Code and
minimum wage regulations. Ministers and Chairmen of provincial People's
Committees could not interfere in the business operations of the
enterprises. They were only responsible for managing the State equity in
the enterprise and for supervising and evaluating the efficiency of State
capital use and compliance with the law in accordance with Prime
Minister's Decision No. 271/2003/QD-TTg of 31 December 2003. State-owned
enterprises were responsible for fulfilling their tax obligations,
conducting business, and utilizing the State invested capital
efficiently. State-owned enterprises having failed to fulfil their tax
obligations could be liable for an administrative penalty or prosecution
for criminal offence, depending on the seriousness of the offence.
Efficient use of State capital was assessed in the light of profits. In
the case of inefficient use, the Director and Board of Management members
could be deprived of bonus and pay raise and asked to compensate for the
company's losses. Government Decree No. 199/2004/ND-CP of 3 August 2004
provided for State-owned enterprises to be liable for debts and other
asset obligations within the extent of the State capital invested
therein. The Government conducted periodic reviews and unscheduled
assessments of State-owned enterprises' business efficiency. Results of
such reviews could be published, posted in the company's offices, or
presented at employees' and shareholders' meetings. In response to a
question, he noted that Viet Nam's legislation did not address the
question of the relationship between the National Competition Council and
the supervision and evaluation of State-owned companies' efficiency.
General Directors and Directors of State-owned enterprises having a Board
of Management were selected by the Board. Under Vietnamese law, only
general corporations (i.e., enterprises with subsidiaries) and holding
companies had a Board of Management; the Board was the direct
representative of State ownership in State-owned enterprises. Foreigners
could be hired as Directors. Directors of State-owned enterprises that
did not have a Board of Management were selected by the Minister or
Chairman of the provincial People's Committee having established the
enterprise.
Directors of State-owned enterprises which did not have a Board of
Management were entitled to make decisions on investment projects
representing less than 30 per cent of the total remaining asset value in
the accounting book of the enterprise, or less than the value specified
in the enterprise's Charter, and decisions on borrowing, lending, leasing
and other economic contracts valued at less than the enterprise's
chartered capital. State-owned enterprises' Boards of Management could
make decisions on investment projects representing less than 50 per cent
of the total remaining asset value in the accounting book of the
enterprise, or less than the value specified in the enterprise's Charter,
and decisions on borrowing, lending, leasing and other economic contracts
of a value exceeding the enterprise's chartered capital. Other
investment projects and economic contracts had to be approved by the
State owner. The decision-making authority of such equitized State-owned
enterprises was the Board of Management.
In response to a Member who enquired about the sanctions to be applied if
the State influenced the decisions of the State-owned company in a manner
not authorized under the law e.g., if a State-appointed board member or
members took action for political or corrupt reasons rather than based on
commercial considerations, the representative of Viet Nam said that
representatives of State ownership had to ensure the business autonomy
and shareholder responsibility of the enterprise. All corrupt activities
in Viet Nam were subject to criminal law.
The Government did not intervene in asset evaluation. Under the 2003 Law
on State-owned Enterprises, asset evaluation was provided by consultancy
organizations and valuation centres subject to market mechanisms and via
auction. Asset purchases and sales were decided and conducted by the
enterprises themselves through competitive tenders. Decisions on capital
mobilization were taken by the Board of Management or the representative
of the owner of the State equity if the value of the proposed project was
greater than the enterprise's chartered capital. Other projects were
decided by the General Director or the Director of the enterprise in
accordance with Decree No. 199/2004/ND-CP on Regulation of Management of
State-Owned Enterprises. Capital investments by State-owned enterprises
were conducted through competitive bidding in accordance with Decree
No. 16/2005/ND-CP of 7 February 2005. In response to a question
concerning the valuation of land-use rights for use in asset valuation,
he said that the valuation of land-use rights was subject to the Land Law
and Government's regulations on price bands - price bands depended on the
type of land, region, period and land-use purposes. Procedures for
valuation of land-use rights applied uniformly to State-owned and private
enterprises.
Under Viet Nam's 2003 Law on State-Owned Enterprises, State-owned
enterprises were subject to accounting, auditing, financial and
statistical reporting obligations in accordance with the Law and upon
request of the State owner (Article 16.5 of the Law). State-owned
enterprises were required to comply with the same accounting standards as
other enterprises. These standards had been developed in conformity with
international accounting standards. State-owned companies were
responsible for the reliability and legality of their financial
operations. They were required to observe requirements on annual
financial reporting, to make financial information public, and to provide
information necessary for a reliable assessment of the efficiency of the
company's operations (Articles 18.4 and 18.5). State-owned enterprises'
financial statements were subject to audit in accordance with Viet Nam's
laws on auditing (Article 89.1). State-owned enterprises were required
to make public their financial information to the State management
authorities mandated to receive financial reports (financial State
agencies, taxation department, business registration agencies, statistics
agencies) and to other parties concerned (owners and employees, capital
contributors) within 120 days from the last day of their financial year.
They paid profits to the State mainly via tax obligations. The rest was
reinvested to increase the companies' State assets.
State-owned enterprises made their operational purchases as any other
enterprise. They had the right to look for markets and customers and
made their own decisions on the prices of their products and services,
except for public utility products and services and other products and
services for which prices were set by the State (see the section on
"Pricing policy").
He further noted that the 2003 Law on State-Owned Enterprises had removed
the concept of public interest State-owned enterprises provided for under
the 1995 Law so as to permit enterprises of all forms of ownership to
provide public goods and services through orders placed or tenders put up
by the State. Public goods and services were purchased by the Government
for final consumption of the Government and non-governmental entities.
Government Decree No. 31/2005/ND-CP of 11 March 2005 on the Production
and Distribution of Public Services set out three criteria for
identifying public goods and services. Under this Decree, goods and
services were considered public services if (i) they were socially and
economically essential for the country or a particular community, or
concerned national security and defence (i.e., electricity supply and
distribution in rural areas; management and operation of small and medium
irrigation works; production and preservation of plant varieties/seeds
and animal breeds; protection of natural forests, etc.); (ii) their
production and distribution was not viable under market conditions; and
(iii) they had been procured for government entities or were produced
under governmental planning with prices and charges set by the State.
The list of public goods and services was attached to the Decree. Goods
and services not mentioned in the list were not deemed public goods and
services.
All enterprises irrespective of their ownership could produce and supply,
through competitive bidding, public goods and services, with the
exception of goods and services related to national security and defence
which were carried out by order or task assignment. Prices of public
goods and services were determined by bidding or, in the case of goods
and services related to national security and defence, by the Government.
He confirmed that public goods and services open to public bidding were
treated as any commercial goods or services within the meaning of the WTO
Agreement. Enterprises supplying public goods and services could import
goods and services to produce such public goods and services. Investment
in the production and supply of public services were subject to the
Investment Law and thus to the same procedures as other investment
projects. Detailed procedures for the application of bidding and
ordering procedures for the procurement of public goods and services had
been submitted to the Prime Minister for approval. In response to a
question concerning power transmission and distribution, he noted that
the national electric transmission system was still under the control of
Electricity of Viet Nam. However, his Government planned to equitize the
companies supplying power and a pilot equitization of the Khanh Hoa
Electricity Company, the Vinh Son-Hinh River Hydro-Electric Plant, the
Thac Ba Hydro-Electric Company, and the Pha Lai Therma-electricity
Company had already been conducted.
A Member requested Viet Nam to clarify why several major State-owned
enterprises involved in agricultural trade had not been included in
Viet Nam's notifications on State-trading enterprises, noting that a
Vietnamese website listed several entities as State enterprises,
including the Viet Nam National Coffee Corporation (VINACAFE), the
Viet Nam National Tea Corporation (VINATEA), and the Viet Nam Dairy
Products Company (VINAMILK). The representative of Viet Nam provided
information on the trading activities of these
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exports. He added that nine member enterprises of VINACAFE and eight
member enterprises of VINATEA had been equitized. As for VINAMILK, it
had been entirely equitized. The State owned 50.1 per cent of VINAMILK's
shares. VINAMILK's activities were based on commercial considerations
and free from any government intervention. He confirmed that no
regulation prohibited VINAMILK from selling imported products on the
domestic market. He further noted that six salt companies of the Salt
General Corporation had been equitized as of mid-2005. The State had
retained a majority of shares in four companies and kept a minority stake
in two enterprises. The percentage of shares owned by the State in these
companies now ranged from 51-57 per cent. Salt production and business
enterprises under the management of local authorities would also be
equitized. He noted that these companies did not have any commercial
operations underwritten by the State.
In response to a question on the rationale for State involvement in the
distribution of salt, the representative of Viet Nam said that salt
production was the main source of revenue for more than 100,000 poor
farmers in coastal areas where the use of land for agriculture was almost
impossible. State involvement in the distribution of salt aimed at
ensuring income stability for these farmers and guaranteeing that
inhabitants in disadvantaged socio-economic areas were adequately
supplied. The General Corporation of Salt had ten member enterprises
specialized in salt production and trade. Operating on the basis of
market mechanisms, the General Corporation of Salt purchased salt from
small salt farmers, produced different types of salt (purified salt,
refined salt, iodized salt), and ensured public stockholding of salt.
The annual salt output of the General Corporation of Salt, including the
production and joint production of its member enterprises, represented
about 15-20 per cent of the domestic salt production. The General
Corporation of Salt purchased 30-40 per cent of the national output
annually. Most of the salt volume purchased by the General Corporation
of Salt from salt farmers was supplied as material to its 32 salt
producing mills and to mountainous provinces to produce iodized salt for
human consumption within the framework of the National Priority
Programme. He noted that all enterprises were free to engage in the
production and distribution of salt. There were no restrictions on
private enterprises to invest in this sector. Numerous private
enterprises were trading salt in Viet Nam and the distribution of salt to
consumers within the country was mainly undertaken by private enterprises
and small retailers.
A Member asked Viet Nam to provide information on enterprises with
special or exclusive privileges. This Member expressed a general concern
that such enterprises engaging in export could use their special rights
and privileges to disguise export subsidies or to otherwise engage in
anti-competitive behaviour. Viet Nam was requested to provide details on
the specific steps it would take to ensure that the operations and
policies of such enterprises would not distort trade, and otherwise be
consistent with the principles of non-discriminatory treatment prescribed
by Article XVII of the GATT 1994. Information on products subject to
non-tariff barriers provided by Viet Nam in document WT/ACC/VNM/9, Annex
I, indicated that many products subject to State-trading were subject to
additional measures such as quantitative restrictions, surcharges and
import licensing. Some of Viet Nam's enterprises appeared to be involved
in trade as well as industry regulation, and Viet Nam was encouraged to
separate these functions to ensure a more open and transparent regulatory
and purchasing environment.
The representative of Viet Nam provided information on State-trading
enterprises with special or exclusive privileges in document
WT/ACC/VNM/3/Add.1, Annex 6, and a "Notification on State Trading
Enterprises" in document WT/ACC/VNM/14 of 28 June 2000, subsequently
revised in documents WT/ACC/VNM/14/Add.1 of 31 October 2003,
WT/ACC/VNM/14/Add.2 of 21 April 2006, and WT/ACC/VNM/14/Rev.1 of 6
October 2006. The entities identified by Viet Nam as State-trading
enterprises with special or exclusive privileges, and the products traded
by them, listed by HS numbers, are enumerated in Table 5. He noted that
all such enterprises in Viet Nam were operating in accordance with
commercial considerations. He confirmed that Viet Nam's State-trading
enterprises held no regulatory functions in the industries in which they
operated. Regulatory functions were under the authority of government
agencies.
Table 5: State-Trading Enterprises in Viet Nam
No Products HS Code Name of enterprise Functions of enterprise
Crude
oil 2709 Viet Nam Oil and Gas Corporation (PETROVIETNAM) Searching,
exploring, exploiting, processing and dealing in oil and gas products,
providing oil and gas related services
Refined petrol and
gasoline 271011
271019
271099 PETROLIMEX
PETEC
PETECHIM
SAIGON PETRO
PETROMEKONG
VINAPCO (Airlines Petrol & Gasoline Company which is the exclusive
re-exporter of aircraft gasoline)
Petroleum Processing and Trading Company;
MARINESUPPLY
Military Petroleum and Gas Corporation
Dong Thap Petroleum Import-Export Company Authorised importers of
gasoline and petrol for supplying domestic consumption
Aircraft,
aircraft spare parts, aviation equipment, and aviation facilities 8802,
8803 Airlines Import Export Corporation (AIRIMEX) Ensuring the supply of
aircraft, equipment, facilities and materials used in aviation;
Sole importer of aircraft and aviation materials, spare parts
Video
tapes and VCDs ex8524 Viet Nam Films Import/Export and Distribution
Company (FAFILM VIET NAM) Sole importer and wholesale distributor
Newspapers, journals, and periodicals 4902 Books and Newspapers
Import Export Company (XUNHASABA) Sole importer and wholesale distributor
Cigarettes, cigars, and other manufactured tobacco 2402, 2403 Viet Nam
National Tobacco Corporation (VINATABA) Sole importer
Note: See
Table 8(c) in Annex II for full listing of HS import tariff lines subject
to State-trading.
A Member noted that several products including rice, fertilizer,
pharmaceutical products, coal, gemstone, printing equipment,
cinematographic and video materials, and spirits, had been taken out of
the list of products subject to State-trading and asked Viet Nam to
explain the process and reforms undertaken to eliminate these Statetrading activities and how importation and exportation would now take
place.
In response, the representative of Viet Nam said that price controls on
rice exports and the system of designating authorized enterprises to
export rice had been phased out. This product had therefore been removed
from Viet Nam's State-trading list. As for fertilizer, the system of
fertilizer import quotas and designated importers had been phased out
pursuant to Decision No. 46/2001/QD-TTg of 4 April 2001, as well as the
price controls imposed by the Government Pricing Committee. Any
enterprise registered to trade in fertilizer could import and trade
fertilizer freely. Fertilizer production and trading was regulated by
Decree No. 113/2003/ND-CP of 7 October 2003. There was no restriction on
the participation of private enterprises in fertilizer production and
trade. He confirmed that 100 per cent privately-owned fertilizer
companies could be established. However, in order to ensure that the
needs of inhabitants in disadvantaged regions that private enterprises
could not satisfy were met, the State retained a majority ownership in
the Agricultural Materials Corporation, which fell under the
responsibility of the Ministry of Agriculture and Rural Development, and
in four or five other companies under the authority of provinces. All
the other enterprises involved in the importation and distribution of
fertilizer were private companies. However, so far only State-owned
enterprises were involved in the production of nitrogenous fertilizer
because of the capital-intensive characteristics of this industry,
although no restriction existed on the participation of private
enterprises. He noted that some foreign investors had been granted
investment licenses to produce and distribute NPK fertilizer in Viet Nam.
As of December 2005, four 100 per cent foreign-invested companies had
been established in this sector.
Noting that Viet Nam had reserved the right to preclude foreign companies
from engaging in the import and/or export of certain products
(Tables 8(a)-(c)), a Member enquired whether State-trading enterprises
existed or were planned in relation to these products and whether the
enterprises involved had been or would be notified as State-trading
enterprises. The representative of Viet Nam replied that all the
enterprises trading the products subject to State-trading had been
notified. The reservation on trading rights aimed at reserving
importation rights of Vietnamese and foreign-invested enterprises for a
certain period. Viet Nam committed to ensure that the activities of
State-trading enterprises would comply with WTO rules, including Article
XVII of the GATT 1994 and the Understanding on the interpretation of this
Article.
He added that Viet Nam had no specific rules governing the procurement
activities of State-owned or other State-trading enterprises. All
decisions of these enterprises to purchase or import were based on actual
demand and made on commercial considerations via a bidding process.
Asked to describe what legal recourse a private or equitized firm had to
appeal a State-trading enterprise operating on a non-commercial basis or
engaged in anti-competitive behaviour, the representative of Viet Nam
said that anti-competitive behaviour was subject to the provisions of the
Competition Law, in particular its Article 15.3 (see section on
"Competition policy").
The representative of Viet Nam confirmed that Viet Nam would ensure that
all enterprises that were State-owned or State-controlled, including
equitized enterprises in which the State had control, and enterprises
with special or exclusive privileges, would make purchases, not for
governmental use, and sales in international trade, based solely on
commercial considerations, e.g., price, quality, marketability, and
availability, and that the enterprises of other WTO Members would have an
adequate opportunity in accordance with customary business practice to
compete for participation in sales to and purchases from these
enterprises on non-discriminatory terms and conditions. In addition, the
Government of Viet Nam would not influence, directly or indirectly,
commercial decisions on the part of enterprises that are State-owned,
State-controlled, or that have special and exclusive privileges,
including decisions on the quantity, value or country of origin of any
goods purchased or sold, except in a manner consistent with the WTO
Agreement and the rights accorded to non-governmental enterprise owners
or shareholders. The Working Party took note of these commitments.
The representative of Viet Nam confirmed that, without prejudice to
Viet Nam's rights with respect to government procurement, all laws,
regulations and other measures relating to the purchase or sale of goods
and services, by enterprises that are State-owned, State-controlled, or
that have special or exclusive privileges, that are for commercial sale,
production of goods or supply of services for commercial sale, or for
non-governmental purposes, would not be considered to be laws,
regulations and measures relating to government procurement. Thus, such
purchases and sales would be subject to the provisions of Articles II,
XVI, and XVII of the GATS and Article III of the GATT 1994. The Working
Party took note of these commitments.
Privatization and equitization TC "Privatization and equitization" \l 1
The representative of Viet Nam said that Resolution No. 51/2001/QH10 of
25 December 2001, which amended the 1992 Constitution, recognized seven
types of ownership – State-owned, collective, private individual,
households, private capitalist, State capitalist and foreign investment –
as equal before the laws. All enterprises operating legally on the
territory of Viet Nam and/or under the laws of Viet Nam were recognized
and protected by the laws, including protection against nationalization.
The laws of Viet Nam did not yet recognize private ownership of land,
forests and water resources, but recognized the right to use these
properties. Sustainable land use rights for land users, including the
transfer of land-use rights, had been recognized by the State since 1993.
The State of Viet Nam recognized the ownership to fixed assets (except
land) of foreigners during their residency in Viet Nam.
The representative of Viet Nam noted that Viet Nam had undertaken a
programme of "equitization", i.e., transformation of 100 per cent Stateowned enterprises (SOEs) into joint-stock or limited liability companies
subject to the Enterprise Law, to help restructure, upgrade and enhance
the efficiency of SOEs. The level of the State's equity in an equitized
company was not set and could therefore vary. The equitization process
foresaw diversity of ownership, including by the State and the employees
of the equitized enterprise, and was implemented with consideration to
the interests of the employees. Pursuant to Prime Minister's Decision
No. 155/2004/QD-TTg of 24 August 2004, which had superseded Prime
Minister's Directive No. 20/1998/CT-TTg of 21 April 1998, SOEs had been
classified in three groups: (i) enterprises which would remain
100 per cent State-owned and would not be equitized, (ii) enterprises in
which the State would retain a majority of shares (i.e., greater than 50
per cent but less than 100 per cent), and (iii) enterprises in which the
State would dispose of all its shares or retain a minority stake.
Group 1 were 100 per cent SOEs which were considered essential to ensure
national security and public order, implement the Government's poverty
eradication policy and guarantee the provision of goods and services that
would not be viable for private enterprises. For such enterprises,
100 per cent State ownership should be retained. Group 2 were
enterprises in which the State would retain a majority of the shares,
i.e., more than 50 per cent of the chartered capital, when equitizing, as
their businesses were related to security or defence; their activities
involved the supply of essential products or were considered vital to the
economy (i.e., essential for the development of production and
improvement of lives in rural, mountainous and ethnic minority areas;
large scale activities contributing in a substantial way to the State
budget or playing an important role in stabilizing the economy; or
enterprises playing a leading role in high technology); or the Government
believed the private sector was unwilling or unable to engage in such
activities. Group 3 consisted of enterprises in which the State would
not hold a majority share interest, i.e., it would hold less than 50 per
cent of the shares in the equitized enterprise, having disposed of all or
part of its shareholdings. Group 1 and Group 2 sectors, as provided in
Decision No. 155/2004/QD-TTg of 24 August 2004, are listed in Table 4.
The representative of Viet Nam added that State-owned commercial banks
were also subject to equitization pursuant to Government Decree No.
187/2004/ND-CP. Viet Nam's Prime Minister had decided to equitize two
State-owned commercial banks, the Bank for Foreign Trade of Viet Nam
(Vietcombank) and the Mekong Delta Housing Development Bank. The
Vietcombank would be equitized in accordance with the Prime Minister's
Decision No. 230/2005/QD-TTg of 21 September 2005 and the Mekong Delta
Housing Development Bank pursuant to Decision No. 266/2005/QD-TTg of 27
October 2005. Preparatory work for the valuation process (verification
of assets and outstanding debts, resolving of financial issues) had been
completed. International consulting agencies had been recruited to
assist in the valuation and equitization process of the banks. Up to 10
per cent of the shares would be sold in 2006 and up to 49 per cent during
a second phase, from 2007 to 2010. The State would retain a majority
stake. As for the Mekong Delta Housing Development Bank, the valuation
process had been launched on 31 December 2005. The Bank would start
issuing shares in the fourth quarter of 2006 and would be equitized along
the same lines as the Vietcombank.
With respect to SOEs falling under the authority of the Prime Minister,
i.e., SOEs established by Prime Minister's Decision and State-owned
corporations established by decision of the Prime Minister or provincial
People's Committees, equitization would be decided by the Prime Minister
on the basis of proposals by the enterprises' Board of Directors. With
respect to other SOEs, ministries and local authorities would submit
their proposals as to which enterprises fell under Group 1 or Group 2 to
the Prime Minister for approval. The list of sectors where the State
would retain 100 per cent or a majority of shares in existing SOEs was
set out in Decision No. 155/2004/QD-TTg.
Equitization procedures were stipulated in Circular No. 126/2004/TT-BTC
of the Ministry of Finance of 24 December 2004 on the implementation of
Decree No. 187/2004/ND-CP. The first step consisted in preparing the
equitization plan. The body making the decision on equitization
established a steering committee for equitization, composed of up to five
members: the leader of the agency making the decision on equitization or
an authorized person (e.g., representatives of ministries, People's
Committees of provinces or cities); representatives of the relevant units
of the agency proposing equitization; directors of the company to be
equitized; and, in the case of a general corporation, a representative of
the Ministry of Finance. An assistant group compiled factual information
about the enterprise to be equitized (documents on establishment of the
enterprise, assets, liabilities, uncompleted capital construction works,
long-term investment capital in other enterprises, financial reports, tax
reports, list of permanent employees, classification of employees by type
of labour contracts, estimates of the equitization process), carried out
a valuation of the enterprise (inventory, classification of assets),
settled outstanding financial and tax issues, and designed the
equitization plan.
The second step was the sale of the shares. The steering committee
decided on the auction method (direct auction at the enterprise, auction
at an intermediary financial organization, or auction at a Securities
Trading Centre) and the number of shares subject to preferential sale to
employees and domestic strategic investors (see paragraph below). Shares
of equitized enterprises were sold by public auction before shares
subject to preferential sale were sold to employees and domestic
strategic investors. Preferential prices had to be contingent upon the
average auction price. After the auction, the steering committee
submitted a report on the results of the share sale to the body making
the decision on equitization, which adjusted the equitization plan
accordingly. The last step was the conversion of the enterprise into a
shareholding company. The steering committee and assistant group held
the first General Meeting of Shareholders to adopt the company's Charter,
and elect the Members of the Board of Management, Control Board, and
management apparatus. The Board of Management was responsible for the
business registration of the company. A financial report was prepared,
tax obligations and equitization expenses finalized, a report submitted
to the body making the decision on equitization, and proceeds from
equitization paid to the relevant bodies. Shares were then issued to the
companies' shareholders. These steps had to be completed within nine
months. After this period, the body making the decision on equitization
was responsible for any extra expenses incurred.
Strategic domestic investors and employees could purchase shares of
equitized enterprises at a discount price, subject to certain terms and
conditions, in accordance with Decree No. 187/2004/ND-CP of 16 November
2004. Strategic domestic investors were defined as manufacturers and
frequent suppliers of inputs to the enterprise; persons committed to
purchase the enterprise's product over a long period; persons who had a
long-term strategic interest in the enterprise's products; and persons
who had a long-term strategic interest in the enterprise's business
operation and possessed financial potential and management expertise
(Article 26.2, Article 27.3 and Article 28.2). There was no limit on the
percentage share that could be awarded to a single strategic domestic
investor. Such percentage was decided by each enterprise. Employees
were entitled to purchase up to 100 shares (of VND 10,000 each) for each
year of employment in the State sector with a 40 per cent discount on the
average auction price, and strategic domestic investors could purchase up
to 20 per cent of the shares offered for sale at a 20 per cent discount
price. All the remaining shares, which should amount to minimum 20 per
cent of the chartered capital (Article 27.4), were publicly auctioned to
investors.
The representative of Viet Nam stated that consistent with Viet Nam's
commitments under international treaties, foreign investors were allowed
to participate in the equitization process by purchasing shares of SOEs
in certain sectors. The representative of Viet Nam explained that
participation of foreign investors did not depend on whether their
enterprises produced for the local market or for exportation.
Furthermore, Viet Nam did not prohibit the establishment of foreigninvested enterprises competing with SOEs undergoing equitization. For
equitized Group 2 and Group 3 enterprises, however, the total value of
shares sold to foreigners could not exceed 30 per cent of the company's
registered capital pursuant to Government Decree No. 187/2004/ND-CP.
As of 1 July 2006, procedures for selling shares in equitized firms to
foreign investors are subject to the 2005 Investment Law (Article 25) and
its implementing regulations. Shares purchased by foreign investors
would continue to be paid for in local currency. Foreign exchange would
continue to be converted at the average inter-bank exchange rate
announced by the State Bank of Viet Nam at the time of the sale. Asked
whether foreign investors would be able to increase their holdings above
30 per cent after the initial distribution of shares, the representative
of Viet Nam said that the 30 per cent cap remained effective after the
initial distribution of shares. However, in the case of services sectors
included in Viet Nam's Schedule of Specific Commitments, limitations on
share-holding by foreign investors would be applied in accordance with
the terms of Viet Nam's commitments for individual sectors. He confirmed
that these changes would apply to SOEs in service sectors that had
already been equitized.
Noting that foreign investors were not allowed to be "strategic
investors", a Member requested Viet Nam to remove this differentiation
and ensure equal treatment. In response, the representative of Viet Nam
confirmed that any rules on strategic investors would be in accordance
with Viet Nam's WTO obligations.
The representative of Viet Nam explained that equitized firms were
subject to the Enterprise Law and were managed by a General Meeting of
Shareholders, a Board of Management elected by the General Meeting of
Shareholders, and a General Director appointed by the Board of
Management. Decisions of the General Meeting of Shareholders were
adopted by vote during meeting sessions or written opinions (Article 104
of the 2005 Enterprise Law). Shareholders holding 10 per cent or more of
the ordinary shares during at least six months, whether as individuals or
as a group, were entitled, inter alia, to nominate a representative to
participate in the Board of Management; request convocation of the
General Meeting of Shareholders; and receive copies and extracts of lists
of shareholders entitled to participate in sessions of the General
Meeting of Shareholders. He noted that employees or their
representatives had been involved in the management of some large
shareholding companies. In response to a question, he added that most
equitized enterprises had experienced changes in their boards of
management. However, no specific data was available.
In response to a Member's question, the representative of Viet Nam stated
that shareholders of shareholding companies, including equitized
companies, were free to transfer their shares to other investors, except
strategic shareholders during the first three years of registration of
the company. They could, in special cases, transfer their shares prior
to this date upon approval of the Board of Management through public
auction at the shareholding company or at an intermediate financial
institution (Article 38.2(b) of Decree No. 187/2004/ND-CP). Shareholders
possessing preferential voting shares were also subject to restrictions
on transfer of their shares. In addition, during the first three years
of registration of the company, the transfer of founding shareholders'
common stocks to non shareholders was subject to approval of the General
Meeting of Shareholders. In such cases, decisions of the General Meeting
of Shareholders were taken without the votes of the shareholders wishing
to transfer their shares. Transfers of State shares were subject to the
same regulations. Shares were sold through public auction at
intermediate financial institutions or securities exchange. Offers and
transfers of shares were regulated by the Enterprise Law. Asset
valuation of equitized enterprises was conducted by valuation agencies
subject to market mechanisms. He added that the Government of Viet Nam
encouraged eligible equitized companies in which the State held a
majority of shares to list in the securities exchange.
In the case of equitized enterprises without State capital, the State
acted only as a regulator; it did not intervene in the affairs of the
enterprise. When the State partly or wholly owned an enterprise, the
State had the rights and obligations of a shareholder corresponding to
its capital contribution. The State did not assign the management of
shareholding companies. Such assignment was the responsibility of the
General Meeting of Shareholders, Board of Management or Director/General
Director, regardless of whether the State held controlling shares or not.
If the State held more than 10 per cent of the company's shares, the
State could, as a shareholder, nominate a representative to be elected to
the Board of Management subject to approval of the General Meeting of
Shareholders. Should the General Meeting of Shareholders disapprove the
election of that representative to the Board of Management, the State
would not have any representative on the Board of Management. State
representatives elected to the Board of Management and assigned to a
managerial function reported to those he/she represented, not to any
other agency. Shareholding companies did not have to report to any
administrative Ministry; they reported as any other company.
As of 31 December 2005, a total of 2,935 enterprises had been
"equitized", among which 682 had State-owned capital exceeding VND 10
billion each. He provided information about the number of enterprises
equitized since 1992 in Table 6. Among the equitized enterprises were
big companies such as Viet Nam Dairy Products Company (VINAMILK with a
capital of VND 2,500 billion, 1,500 billion of which was from the State),
Song Hinh-Vinh Son Hydroelectric Plant (with a capital of VND 2,114
billion, of which VND 1,253 billion was from the State), and Hochiminh
City Insurance Company (BAO MINH with a capital of VND 1,311 billion, of
which 63 per cent was from the State). On average, the State held 46.5
per cent of the chartered capital of equitized enterprises, employees
38.1 per cent, and other shareholders 15.4 per cent. The State had
retained a majority of shares in 736 companies (or 28 per cent of all
equitized companies), had kept a minority stake in 1,341 companies (51
per cent) and had sold all the shares it had in the remaining 552
companies (21 per cent). Following the ownership transformation, most of
these enterprises were operating more efficiently and 29 of them were
listed on Viet Nam's stock exchange. Under the current 2005-2007
restructuring plan, about 50 additional State-owned enterprises would be
subject to bankruptcy. From 2005 onward, 1,472 State-owned enterprises
would be equitized, transferred, sold, closed or subject to bankruptcy;
approximately 1,800 enterprises at the end of 2006 would remain 100 per
cent State-owned, a number which would be reduced to 1,500 by the end of
2007. The number of 100 per cent State-owned enterprises would be
further reduced in the following years to be restricted only to national
security sectors and large corporations.
The representative of Viet Nam confirmed that Viet Nam would ensure the
full transparency of its ongoing privatization and equitization
programmes and that, to this end, from the date of accession, Viet Nam
would provide WTO Members with annual reports on the status of its
equitization programme and reform of equitized enterprises in which the
State retained a controlling share as long as the privatization and
equitization programme would be in existence. The Working Party took
note of this commitment.
Pricing policies TC "Pricing policies" \l 1
The representative of Viet Nam said that his Government respected the
autonomous right of enterprises and individuals operating legally in
Viet Nam to set their prices. Prices of most goods and services were
determined by market forces. The Ordinance on Price, which had come into
effect on 1 July 2002 and Decree No. 170/2003/ND-CP of 25 December 2003
guiding in detail the implementation of a number of Articles of this
Ordinance, confirmed that direct State intervention in pricing would be
limited. His Government would use measures directly affecting prices
only (i) in case of dumping or abuse of monopoly position, (ii) to
stabilize the socio-economic environment, or (iii) to protect the
legitimate interests of producers, consumers and the State. These
government-imposed prices, the enterprises and individual businesses
subject to price control, and the implementing period, were published
widely in the media (television, newspapers and the Internet) in
Viet Nam. Since 2003, his Government had applied price controls only on
petrol, electricity, postal and telecommunications services, air fares
between Hanoi and Ho Chi Minh City, and potable water. Price controls on
telecommunication services continued to apply to local subscription
charges, charges for using local fix-line, universal service charges, and
service charges imposed by providers with a dominant market share,
regardless of the mode of supply. Service charges were approved by the
Ministry of Posts and Telematics pursuant to Prime Minister's Decision
No. 217/2003/QD-TTg of 27 October 2003.
The Ministry of Trade had been empowered to establish maximum import
prices in accordance with Government Decree No. 33/CP of 19 April 1994.
Maximum import prices had been imposed on fertilizer, petroleum, iron and
steel and certain machinery and equipment. This price control measure
had been temporary. It had been abolished pursuant to the Ordinance on
Price No. 40/2002/PL-UBTVQH10 of the Standing Committee of the National
Assembly of 10 May 2002.
A Member enquired whether Viet Nam applied any minimum prices. This
Member noted that minimum price measures, if applied, would have to be in
conformity with Article III:4 of the GATT 1994 and other WTO provisions.
In particular, any requirement that imported products be subject to
mandatory minimum import prices would appear to be contrary to
Article III:4 of the GATT 1994. This Member also asked Viet Nam to
provide information on the allocation of tariff rate quotas on imported
salt and interest rate subsidies granted to some trading enterprises. In
response, the representative of Viet Nam said that Viet Nam did not apply
any minimum prices to imported or exported products. Concerning cotton,
sugar and salt, no legal requirement obliged traders to sell, purchase,
import or export these products at minimum prices. However, Viet Nam's
cotton and sugar processing plants could participate in a productspecific support programme under which they could purchase domestic raw
cotton and sugar cane at a pre-committed price agreed mutually between
the processors and farmers. This subsidization programme had been
notified in Viet Nam's tables on domestic support in agriculture (see
paragraph 368). He confirmed that these contractual prices applied only
to domestic products. Purchasers of refined sugars were not required to
purchase either domestic or imported refined sugar at a minimum price.
Concerning the allocation of tariff-rate quotas on imported salt, he
noted that industrial users of salt were not required to submit
information about their actual or proposed purchase prices for domestic
or imported salt with their application for tariff quota allocations.
The decisive factor in determining the allocation was the demand for
industrial salt to be used in the enterprise's production. As for the
interest rate subsidies granted to some trading enterprises, he confirmed
that selected trading enterprises received such subsidies to encourage
purchases from domestic producers at times of price weakness, aimed at
supporting the internal prices of pork, sugar, and rice. However, such
enterprises were neither required nor encouraged to purchase imported
pork, sugar, and rice at the same prices at which they were encouraged to
purchase domestic like products.
In response to a Member who asked whether freight subsidies for an input
were linked to the price of this input, the representative of Viet Nam
noted that the level of freight subsidy for certain agricultural products
and materials (mainly fertilizer) did not depend on their prices prior to
transportation. The objective of freight subsidies was to offset the
differential costs of transportation of agricultural inputs and materials
from lowlands to mountainous and remote areas where the infrastructure
was underdeveloped, thereby making transportation difficult and costly.
Direct beneficiaries of freight subsidies were trading enterprises
mandated to trade in the subsidized goods. He confirmed that freight
subsidies were not dependent on whether the input had been produced
domestically or imported.
A Member noted that with the introduction of Value Added Tax on 1 January
1999, the Vietnamese authorities had issued "guidance" to enterprises not
to add VAT to the price of their goods. This Member considered such
"guidance" measures unreasonable. The representative of Viet Nam replied
that to avoid market disturbance his Government had issued a Prime
Minister's Directive in 1999 requiring all businesses to declare publicly
the selling prices of their goods. This measure had been introduced on a
temporary basis during the initial period of application of the VAT to
educate the public and to encourage enterprises not to take advantage of
the introduction of the VAT to increase their prices inappropriately.
This "guidance", which did not legally prevent enterprises from
increasing prices, had automatically ceased to have effect after
expiration of the period of public education. He confirmed that private
sector companies were allowed to set
prices -
t
d
"
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h
i
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e
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c t a t
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e s
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f
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p a y m e n t s
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t h e
a r k e t ,
w i t h o u t
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s u c h
r o m
t h e
G o v e r n m e n t .
H e
a d d e d
t h a t
V i e t
N a m
h a d
g r a d u a l l y
p h a s e d
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i t s
s y s t e m
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w h i c h
V i e t n a m ese
and foreign enterprises and individuals were charged different prices for
identical goods or services. Uniform telecommunications charges had been
applied since 1 October 2000. By February 2004, Viet Nam had eliminated
the dual pricing mechanism on domestic air fares (Decision No. 3226/QDCHK of 26 November 2003), telecommunication services, and port services,
and a common electricity price had been applied for both Vietnamese and
foreigners since 1 January 2005 (Decision No. 215/2004/QD-TTg of
29 December 2004).
Some Members welcomed the information on Viet Nam's elimination of dual
prices. These Members reminded Viet Nam that in order to meet WTO
requirements, price controls applied to trade should be, inter alia,
transparent and applied without prejudicial effects on imports vis-à-vis
domestic products, consistent with Article III of the GATT 1994.
The representative of Viet Nam confirmed that, from the date of
accession, Viet Nam would apply price controls in a WTO-consistent
fashion and take account of the interests of exporting WTO Members as
provided for in Article III:9 of the GATT 1994, and in Article VIII of
the General Agreement on Trade in Services (GATS). He also confirmed
that Viet Nam had published the list of goods and services subject to
State price control and any changes in its Official Gazette and would
continue to do so after accession. He further confirmed that pricing
policy in Viet Nam would be applied in compliance with the provisions of
the WTO Agreement, including Article III:4 and XI:1 of the GATT 1994 and
Article 4 of the Agreement on Agriculture. The Working Party took note
of these commitments.
Competition policy TC "Competition policy" \l 1
The representative of Viet Nam said that during the period of central
planning in Viet Nam, government agencies had controlled all State-owned
enterprises operating in each sector. Government agencies no longer had
such controlling power, but they were still responsible for sectoral
development policies ("sectoral management").
A Competition Law had been adopted on 3 December 2004. The Law had
entered into force on 1 July 2005. The Law applied to all enterprises,
whether State-owned, private, State-controlled, equitized or foreigninvested, and to trade associations (Article 2). It recognized
enterprises' freedom to compete and protected the right to business
competition. The Law prohibited anti-competitive acts and unfair
competition. It also prohibited State management agencies from
performing certain acts, such as forcing enterprises, organizations or
individuals to buy or sell goods or provide services to designated
enterprises (except for areas where the State held a monopoly or in
emergency cases); discriminating between enterprises; forcing enterprises
or trade associations to align with one another with a view to
precluding, restricting, or preventing other enterprises from competing
on the market; and performing any other act preventing the lawful
business activities of enterprises.
Anti-competitive acts prohibited under the Law included anti-competitive
agreements, abuse of dominant and monopoly position, and economic
concentration (Article 8). Anti-competitive agreements comprised
agreements fixing, directly or indirectly, the price of goods and
services; agreements on the distribution of outlets, sources of supply of
goods, or provision of services; agreements restricting or controlling
produced, purchased or sold quantities or volumes of goods or services;
agreements restricting technical and technological development or
investments; agreements imposing on other enterprises conditions to
purchase or sell goods or services or forcing other enterprises to accept
obligations which had no direct connection with the subject of such
contracts; agreements preventing, restraining, or disallowing other
enterprises to enter the market or develop business; agreements
eliminating from the market enterprises other than the parties of the
agreements; and agreements enabling one or all of the parties to the
agreement to win bids to supply goods or provide services. The last
three categories of anti-competitive agreements were prohibited per se.
The others were proscribed if the parties to those agreements had a
combined share exceeding 30 per cent of the relevant market, except as
provided for in Article 10. Abuse of dominant position was defined in
Article 13 of the Law, and abuse of monopoly position in Article 14.
Economic concentration (merger, amalgamation, acquisition, joint-venture
and other acts of economic concentration) was prohibited under Article 18
if the combined market shares of the enterprises participating in the
economic concentration accounted for more than 50 per cent of the
relevant market. There were three exceptions to this prohibition: (i)
after implementation the enterprises were still small or medium-sized
enterprises as prescribed by Law (Article 18); (ii) one or more of the
participants was/were in danger of dissolution or bankruptcy; or (iii)
the economic concentration contributed to socio-economic development,
technical and technological development, or increased exports as
specified in Article 19. Projects of economic concentration had to be
notified before implementation if the combined market shares of the
participants in the project accounted for 30-50 per cent of the relevant
market, except if after implementation the enterprises were still of
small or medium size. The procedures for notification were set out in
Articles 21 to 38 of the Law.
Unfair competition acts were defined in Chapter III of the Law and
included the provision of misleading information; infringement of
business secrets; coercion in business; defamation of other enterprises;
disruption of business activities of other enterprises; advertisement or
promotion aimed at unfair competition; associative discrimination;
illegal multi-level (pyramid scheme) sale; and other unfair competition
acts according to the criteria determined in Clause 4, Article 3 of the
Law and prescribed by the Government.
The Law specified the procedures for conducting investigations and
hearings, the rights and obligations of the parties, and incurred
penalties. Organizations and individuals could lodge a complaint against
anti-competitive behaviour with the Competition Administration Agency
(Article 58.1). The Competition Administration Agency was responsible
for conducting preliminary investigations aimed at determining whether
there was evidence of violation (Articles 59 and 86). In the event of
such evidence, an official investigation was launched (Article 87). The
Competition Administration Agency could also, if it detected signs of
violations, launch an investigation upon its own initiative. Once
finalized, the investigation report was transmitted to the Competition
Council (Article 93), which set up a Tribunal responsible for handling
the competition case. The Tribunal could hold an open hearing, return
the file to the Competition Administration Agency for supplementary
investigation, or suspend the handling of the case (Articles 99 and 100).
Hearings were public. Decisions of the Tribunal were made by secret
ballot on the basis of a majority of the votes (Article 104). Decisions
took effect 30 days after the signing date if no complaint had been
lodged against it within that period in accordance with Article 107
(Article 106). Decisions of the Tribunal could be appealed to the
Competition Council and decisions of the Competition Administration
Agency to the Ministry of Trade (Article 107). Should the complainant
disagree with the decision of the Competition Council or Ministry of
Trade, he/she could initiate an administrative law suit before the
competent provincial-level people's court against one part of, or the
whole, decision (Article 115). Enforcement of the decision was monitored
by the provincial-level civil judgment enforcement agencies of the
province or city where the party against which the decision had been
taken had its headquarters or residency.
In response to a specific question, he added that no provision of the law
addressed whether State-owned or State-controlled firms retained
competitive privileges under the law as compared to other enterprises.
The Law could be consulted in English at the website of the Ministry of
Trade ( HYPERLINK "http://www.mot.gov.vn/en/Files/1727D5D2C1F.PDF"
http://www.mot.gov.vn/en/Files/1727D5D2C1F.PDF ).
FRAMEWORK FOR MAKING AND ENFORCING POLICIES TC "FRAMEWORK FOR MAKING AND
ENFORCING POLICIES" \l 1
The representative of Viet Nam said that pursuant to the 1992
Constitution (as amended in 2001), the National Assembly was the highest
representative organ of the people and the highest organ of State power
in the unitary State of the Socialist Republic of Viet Nam. The National
Assembly had the legislative powers. The National Assembly decided on
domestic and foreign policy, socio-economic matters, national defence and
security issues, the main principles governing the organization and
activity of the State, social relations, and citizens' activities. The
National Assembly supervised all State activities
In addition, the
National Assembly had the power to elect, discharge and remove from
office the State President and Vice Presidents, the National Assembly's
Chairperson and Vice-Chairpersons, as well as members of the National
Assembly's Standing Committee, the Prime Minister, the Chief Justice of
the Supreme People's Court, and the Head of the Supreme People's
Procuracy; and to approve the Prime Minister's proposed appointments,
removals from office and discharges of the Deputy Prime Minister,
Ministers and other members of the Government.
The Standing Committee of the National Assembly was its standing organ.
It was empowered to prepare for, convene and lead sessions of the
National Assembly. The Standing Committee had the power, inter alia, to
interpret the Constitution, laws and ordinances; to enact ordinances and
resolutions; to supervise the implementation of the Constitution, laws
and resolutions of the National Assembly, its ordinances and resolutions;
and to suspend the implementation of legal documents of the Government,
Prime Minister, Supreme People's Court, Supreme People's Procuracy if
such documents contravened the Constitution, laws and resolutions of the
National Assembly and to annul the implementation of resolutions of the
People's Councils of provinces and cities under direct central
government.
The State President was the Head of State. He/she represented the
Socialist Republic of Viet Nam internally and externally. The State
President was elected by the National Assembly from among its Members and
was responsible before and reported to the National Assembly. The State
President was empowered, inter alia, to promulgate laws and ordinances
which had been adopted by the National Assembly, to appoint, remove from
office or discharge the Deputy Prime Minister, Ministers and other
members of the Government. The State President could negotiate and
conclude international treaties in the name of the State of the Socialist
Republic of Viet Nam
w i t h
o t h e r
h e a d s
o f
S t a t e
" o n c e
s i g n e d
b y
t h e
S t a t e
P r e s i d e n t ,
s u c h
t r e a t i e s
w e r e
t h e n
s u b m i t t e d
t o
t h e
N a t i o n a l
A s s e m b l y
f o r
r a t i f i c a t i o n .
T h e
S t a t e
P r e s i d e n t
d e c i d e d
o n
t h e
r a t i f i c a t i o n
o f
o r
a c c e s s i o n
t o
i n t e r n a t i o n a l
t r e a t i e s ,
e x c e p t
i n
c a s e s
w h e r e
such treaties had to be submitted to the
National Assembly for decision.
The Government was the executive organ of the National Assembly and the
highest organ of State administration. The Government was responsible,
inter alia, for the unified management of foreign policy; negotiated and
concluded international treaties in the name of the State of the
Socialist Republic of Viet Nam, except in cases where the State President
decided to negotiate and sign international treaties in the name of the
State with the heads of other States; negotiated, signed, approved and
acceded to international treaties in the name of the Government;
administered the implementation of international treaties which the
Socialist Republic of Viet Nam had concluded or acceded to; and protected
the interests of the State, and the legitimate interests of Vietnamese
organizations and citizens in foreign countries. People's Committees
were elected by the People's Council. They were the People's Council's
executive organ and were in charge of local State administration.
People's Committees were responsible for implementing the Constitution,
laws, legal documents issued by higher State organs and resolutions of
the People's Council. People's Committees could, within their areas of
duties and powers, issue decisions and directives and supervise their
implementation.
In accordance with the Constitution, laws and resolutions of the National
Assembly, ordinances and resolutions of the National Assembly's Standing
Committee, and orders and decisions of the State President, the Prime
Minister issued decisions and directives and ensured implementation of
those documents. The Prime Minister could suspend or annul decisions,
directives and circulars issued by Ministers and other members of the
Government, decisions and directives of People's Committees and Chairmen
of People's Committees of provinces and cities under direct central
government that contravened the Constitution, laws, and other legal
documents issued by higher State organs; and suspend the implementation
of resolutions of People's Councils of provinces and cities under direct
central government that contravened the Constitution, the law, and legal
documents issued by higher State organs and, simultaneously, propose
their annulment by the Standing Committee of the National Assembly.
The representative of Viet Nam confirmed that the National Assembly was
the only organ empowered to adopt the Constitution and laws. Pursuant to
the 1996 Law on the Promulgation of Legal Normative Documents (as amended
in 2002), the system of legal documents consisted of (i) documents
promulgated by the National Assembly including the Constitution, laws and
resolutions; (ii) documents promulgated by the National Assembly's
Standing Committee including ordinances and resolutions; (iii) orders and
decisions of the State President; (iv) resolutions and decrees of the
Government; (v) decisions and directives of the Prime Minister; (vi)
decisions, directives and circulars of the ministers and the heads of the
ministerial-level agencies; (vii) resolutions of the Justices' Council of
the Supreme People's Court; decisions, directives and circulars of the
Chief Justice of the Supreme People's Court and the Head of the Supreme
People's Procuracy; (viii) joint resolutions and circulars between
competent State agencies and between competent State agencies and sociopolitical organizations; (ix) resolutions of the People's Councils; and
(x) decisions and directives of the People's Committees. The
Constitution had the highest legal status and all other legal normative
documents were subject to the Constitution. Legal normative documents
issued by a lower State organ must be consistent with those issued by the
higher State organs. Legal normative documents contrary to the
Constitution and legal normative documents issued by higher State organs
were repealed and/or suspended by the competent State organs. In case of
conflict between different provisions of various legal normative
documents at the same hierarchy rank, which were issued by the same State
organ, the most recently promulgated provisions would prevail. In regard
to a suggestion that Viet Nam should make its laws self-enforcing, he
stressed that Viet Nam was making every effort to issue necessary
regulations and other guidance necessary for enforcing laws immediately
after promulgation.
Encouraged by some Members to improve opportunities for consultation
prior to the passage of laws, and to accelerate the process of issuing
guidelines accompanying the relevant laws, the representative of Viet Nam
noted that Viet Nam had made considerable progress in speeding up
procedures for the promulgation of legal documents. Regarding the
collection of public opinions in the preparation of legal documents, the
Law on Amendment and Supplement of Some Articles of the Law on
Promulgation of Legal Normative Instruments stipulated that social
organizations, economic organisations, State bodies and individuals had
the right to contribute their opinions to the preparation of legal
instruments. During the process of preparation of legal instruments, the
agency and/or organization concerned would facilitate other agencies,
organizations and individuals to participate by providing their opinions,
and organize the collection of opinions from those directly affected by
the proposed legal instrument in an appropriate scope and form. Opinions
which were contributed on a project or draft of a legal instrument would
be studied in order to improve the project or draft document.
In response to a Member's question about legislation addressing the right
to invest in particular sectors, the representative of Viet Nam confirmed
that any amendment or deletion to the list of prohibited or conditional
investment sectors, set out in Tables 1 and 2 of this Report (also
annexed to Government Decree No. 59-2006-ND-CP of 12 June 2006), would
comply with Viet Nam's WTO obligations, including those relating to
transparency. In this respect, the Ministry of Planning and Investment
or the line ministries, in coordination with the relevant agencies, would
submit any proposed changes to the Government, or in the case of
investment activities regulated by other laws (e.g. Law on Credit
Institutions, Law on Insurance Business, etc.), to the competent
authority, for consideration. He further confirmed that comments
received during the drafting stages and changes to proposals would be
made public, in accordance with the Law on the Promulgation of Legal
Normative Documents. The Working Party took note of these commitments.
Questioned about the applicability of international treaties, he noted
that on 14 June 2005 the National Assembly of Viet Nam had adopted Law
No. 41/2005/QH on Conclusion, Accession and Implementation of Treaties
(or Law on Treaties). The Law had entered into force on 1 January 2006.
The Law provided for the conclusion, accession, reservation, deposit,
custody, preparation of certified copies, publication, registration,
implementation, interpretation, amendment, supplement, extension,
termination, denunciation, withdrawal, and suspension of treaties
concluded or acceded to in the name of the State or in the name of the
Government of the Socialist Republic of Viet Nam. The State President
and the Government decided on the negotiation and signing of treaties
(Article 11). The National Assembly, the State President or the
Government decided on the accession to multilateral treaties (Article
50). The National Assembly and the State President decided to ratify
treaties and the Government to approve them (Articles 31, 32, 44 and 43).
Article 69 of the Law provided for the publication of international
treaties in the Official Gazette and the "Series of International
Treaties". He confirmed that accession to the WTO would require
ratification of Viet Nam's Protocol of Accession. The National Assembly
and its Standing Committee were competent to oversee the implementation
of international treaties in Viet Nam.
He added that according to the Law on Treaties, a treaty would have legal
effect in Viet Nam in the way and for the duration stipulated in such
treaty or as agreed between Viet Nam and the foreign contracting party
(parties). Domestically, based on the needs, content and nature of a
treaty, the National Assembly, the State President or the Government, in
making the decision to accept to be bound by the treaty, would, at the
same time, make decisions on direct application of such treaty, in whole
or in part, with respect to agencies, organizations, and individuals, in
cases where the provisions of the treaty were adequately detailed and
clear for its implementation; or would make decisions or proposals for
amendment, supplement, repeal or promulgation of legal normative
documents for implementation of such treaty. In case a legal normative
document contained, with respect to the same subject matter, provision(s)
different from relevant provision(s) of a treaty to which the Socialist
Republic of Viet Nam was a party, the provision(s) of the treaty were
applied. In addition, the promulgation of legal normative documents
would not create any obstacles to the implementation of treaties to which
the Socialist Republic of Viet Nam was a party and which contained
provisions on the same subject matters. The National Assembly would make
the determination, upon ratification of the Protocol of Accession, as to
whether such differences existed between the Protocol and a legal
normative document in the context of ratification of Viet Nam's Protocol
of Accession. If the National Assembly were to conclude that such
differences existed, it would determine at that time the precise manner
in which the relevant treaty commitment(s) would prevail over the legal
normative document, namely, through either direct application of the
treaty (or portions thereof) or amendment of the domestic measure at
issue. The Working Party took note of these commitments.
The operation and organization of the Vietnamese court system were
stipulated in Law No. 33/2002/QH10 of 2 April 2002 on the Organization of
People's Courts. According to this Law, the court system included the
Supreme People's Court; the People's Courts of the provinces and
centrally-run cities; the People's Courts of the rural districts, urban
districts, provincial capitals and provincial cities; military courts;
and other courts prescribed by law (in special circumstances, the
National Assembly could decide to set up special tribunals). The Supreme
People's Court had the following tasks and powers: (i) to guide courts to
uniformly apply laws, sum up experiences in trials by courts; (ii) to
supervise the trials by tribunals at different levels; to supervise the
trials by special tribunals and other courts, except otherwise provided
for upon the establishment of such courts; and (iii) to submit bills to
the National Assembly and draft ordinances to the National Assembly
Standing Committee as provided for by law. The courts should conduct
public trials, except for special cases provided by laws. The legally
effective judgments and decisions of courts had to be respected by all
State bodies, political organizations, socio-political organizations,
social organizations, socio-professional organizations, economic
organizations, people's armed forces units and people.
The 2004 Civil Procedure Code stipulated the procedure to settle
commercial and economic disputes. This Code provided for basic
principles in procedure: proceedings and formalities for initiating a
lawsuit to require court resolution of lawsuits or claims relating to
civil disputes, marriage and family affairs, business, commerce and
labour matters (to be referred to as civil lawsuits or civil matters).
According to this Code, the time limit for initiating a lawsuit to
resolve a civil case was two years from the date of infringement of the
lawful rights and benefits of individuals or organizations, or
infringement of the public interest or State interest; the time limit for
requesting the Court to deal with a civil matter was one year from the
date of occurrence of the right to make such a request. Judgments of
first instance courts were legally effective if not appealed within the
time-limit for appeal. Pursuant to the Civil Procedure Code and
Ordinance on Civil Judgment Execution No. 13/2004/PL-UBTVQH11 of 14
January 2004, already effective judgments and decisions of courts had to
be respected and implemented by individuals and organizations. The party
in favour of which the judgment had been made was entitled to ask the
judgment execution authority to issue a writ of judgment execution if the
party against which the judgment had been made (the "judgment debtor")
had not voluntarily paid the judgment. The judgment execution authority
could take compulsory measures against judgment debtors consisting of,
inter alia, account deductions, income deductions, and seizure of
property. In addition, under the Criminal Code, a person not having
implemented a civil court's verdict could be criminally prosecuted for
three years of re-education or six months to three years of imprisonment.
Under the 2004 Civil Procedure Code, within 15 days from the date of
announcement of a court's judgment or, in case of absence of the
concerned parties at the hearing, within 15 days from the date when a
copy of the judgment had been delivered to the parties or from the date
of posting of the judgment, all parties were entitled to appeal against
the first instance court's judgment or decision and ask the higher
people's court to conduct the second instance trial. The judgment or
decision of the court of appeal would become legally effective upon being
announced. Noting that the international norm for filing an appeal was
30-45 days, a Member asked Viet Nam whether it was considering
lengthening the 15 day period provided under Vietnamese legislation. In
response, the representative of Viet Nam said that he considered 15 days
appropriate to enable the parties concerned to protect their legal
interests and to accelerate the procedure for civil dispute resolution.
His Government had no plans to amend this regulation.
Asked how Viet Nam guaranteed that a private company in an economic
dispute with a government entity or a State-owned enterprise or Statecontrolled enterprise would receive an impartial hearing, the
representative of Viet Nam replied that there were a number of mechanisms
aimed at ensuring impartial hearing in economic cases. For example,
Article 8 of the 2004 Civil Procedure Code provided for the principle of
equality of rights and obligations in civil procedures of all agencies
and organizations, regardless of their form of organization or ownership,
and Article 12 of the Civil Procedure Code and Article 4 of the Ordinance
on Judges and People's Jurors provided for the principle of judicial
independence. Pursuant to Article 16 of the Civil Procedure Code, judges
and People's jurors (lay assessors) were not allowed to adjudicate if
they could be prejudiced in fulfilling their tasks and authority.
Articles 46 and 47 explicitly laid down the cases where judges and
People's jurors had to refuse to judge or had to be changed to ensure
impartial hearing. In addition, parties were allowed to ask that judges
or People's jurors be changed if it was proved that they might not be
impartial (Article 58).
Viet Nam's current legislative provisions relating to the right of
complaints were mainly stipulated in the Law on Complaints and
Denunciations and its amendments (the latest amendment was the Law on
Amending and Supplementing a Number of Articles of the Law on Complaints
and Denunciations No. 58/2005/QH11 of 29 November 2005); and the
Ordinance on Procedures for the Settlement of Administrative Cases and
its amendments (the latest amendment was the Law on Amending and
Supplementing a Number of Articles of the Ordinance on Procedures for the
Settlement of Administrative Cases No. 29/2006/PL-UBTVQH of 5 April
2006). According to the Law on Complaints and Denunciations,
individuals, agencies and organizations had the right to lodge a
complaint against administrative decisions issued by, or administrative
actions taken by, a State administrative agency or a competent person of
the State administrative agency if they considered that such decisions or
actions were illegal, or violated their legitimate rights and interests.
The complaints were settled through administrative procedures or in the
court should the complainants not agree with an administrative settlement
of the case. The Administrative Court was a judicial tribunal in the
system of People's Courts and was independent from the executive branch.
He confirmed that all administrative decisions on WTO-related matters
could be challenged in administrative courts.
A Member noted that most WTO Members allowed for the full use of
administrative appeals prior to recourse to the courts, and that
participation in one process would not preclude recourse to the other.
This Member urged Viet Nam to consider the advantages of allowing both
avenues of appeal in the context of its accession. In response, the
representative of Viet Nam said that the Law on Complaints and
Denunciations and the Ordinance on Procedures for Settlement of
Administrative Disputes gave effect to that Member's view. The Ordinance
on Procedures for Settlement of Administrative Disputes allowed the
parties involved in an administrative dispute to bring the dispute before
the court if the settlement of the dispute through administrative
proceedings had been unsatisfactory. The amendment of this Ordinance in
April 2006 had extended the jurisdiction of the court to cover all WTO
related matters, including complaints against administrative actions
concerning domestic and international trade in goods, and such actions in
the sector of State management of intellectual property and technology
transfers. In addition, the Ordinance provided for detailed and more
transparent regulations on the process and procedures for the settlement
of administrative cases with a view to creating more favourable
conditions for complainants.
Legally effective court judgments or decisions could be challenged
according to re-opening (re-trial) and review procedures. The Chief
Justice of the Supreme People's Court and the Head of the Supreme
People's Procuracy were entitled to protest, in accordance with the
review and re-opening procedures, against effective court judgments or
decisions that had been rendered by courts of all levels according to the
procedure laws. The Chief Judge of the provincial People's Court and the
Head of the provincial People's Procuracy were entitled to protest, in
accordance with the review and re-opening procedures, against effective
judgments or decisions rendered by district people's courts according to
the procedure laws. The trial panel was entitled to reject a protest, to
remand, or to set aside the judgments or decisions of the case.
Procedures for the settlement of economic disputes by arbitration were
provided in Ordinance No. 08/2003/PL-UBTVQH on Commercial Arbitration.
If the parties to a commercial dispute did not want to file a petition to
the People's court, they could choose, by consensus, to resolve the
dispute by an economic arbitration centre. Once established, arbitration
centres operated according to their charter, arbitration rules and
Vietnamese laws. Unless specified otherwise, the deadline for filing an
arbitration case was two years from the date the dispute had arisen. The
Ordinance expanded the concept of commercial activities to be consistent
with international practice and stipulated that arbitration decisions
would be final and binding, unless nullified by a court. Arbitration
decisions could be nullified by a court if there was no agreement on
arbitration; the agreement on arbitration was void under the Ordinance;
the members of the arbitration tribunal and the arbitration proceedings
were not consistent with the agreement of the parties; the dispute did
not fall under the authority of the arbitration tribunal; the requesting
party had proved that an arbitrator was violating his obligations; or the
arbitration decision was contrary to the public interests of Viet Nam
(Article 54 of the Ordinance). He noted that the definition of "public
interest" was in conformity with international norms and the 1958 New
York Convention on Recognition and Enforcement of Foreign Arbitral
Awards. Asked whether a court had already nullified an arbitration
decision based on this principle, he said he had no information about
such cases.
Arbitration decisions became effective upon announcement (Article 44.4).
If the arbitration decision had not been voluntarily implemented within
30 days from its date of announcement, the interested party could file a
request for enforcement in writing to a provincial judgment execution
agency. He confirmed that the Ordinance on Commercial Arbitration
guaranteed non-discriminatory treatment. Foreign arbitral awards were
recognized and enforced in accordance with the Civil Procedure Code and
other related legal normative documents for implementation in Viet Nam.
Arbitration proceedings were not open to the public. However, if the
parties agreed, the arbitration tribunal could permit other persons to
attend the hearings (Article 38). In response to a question concerning
the publication of arbitration decisions, he said that the Ordinance did
not provide for such publication as arbitration was non-governmental by
nature. Dispute resolution through arbitration presented the advantage
of confidentiality and the guarantee of non-disclosure without the
parties' consent. His Government had therefore no plans to revise this
regulation.
Asked about Viet Nam's participation in the Washington Convention on the
Settlement of Investment Disputes, the representative of Viet Nam noted
that his Government was considering becoming a party to the Convention.
A Member asked the representative of Viet Nam to confirm that sub-central
entities had no autonomous authority over issues of subsidies, taxation,
trade policy or any other measures covered by WTO provisions, and that
Viet Nam would apply the provisions of the WTO agreement, including its
Protocol of Accession, uniformly throughout its customs territory and
other territories under its control, including in regions engaging in
border trade or frontier traffic, special economic zones, and other areas
where special regimes for tariffs, taxes and regulations were
established. Viet Nam should also confirm that, after accession, when
informed of a situation where WTO provisions were not being applied or
applied in a non-uniform manner, the central authorities would act to
enforce WTO provisions without requiring affected parties to petition
through the courts.
The representative of Viet Nam replied that sub-central entities
(Peoples' Councils and Peoples' Committees at all levels) were subject to
central laws. They administered local affairs by issuing legal normative
documents. According to the Law on Promulgation of Legal Normative
Documents of Peoples' Council and Peoples' Committee, legal normative
documents issued by sub-central entities implemented laws and regulations
adopted or issued by central government agencies. The assignment of
authorization to different levels of administration was determined by
Viet Nam's central laws. As a result, policies and measures introduced
by sub-central entities were consistent with those adopted by the central
government. To ensure the uniform application of laws throughout
Viet Nam's customs territory and other territories under its control,
Viet Nam had set up mechanisms to identify and invalidate inconsistent
legal normative documents issued by sub-central entities. The People's
Procuracies supervised judicial activities and exercised the right to
initiate public prosecution within their jurisdictions. He confirmed
that local authorities had no right to promulgate any kind of fees on
imported goods.
A Member appreciated the information and assurances provided by Viet Nam
concerning the application of national treatment, MFN, transparency,
right of appeal, and the authority of sub-central entities in trade
policies issues and invited Viet Nam to take appropriate commitments in
these areas.
The representative of Viet Nam confirmed that the provisions of the WTO
Agreement would be applied uniformly throughout the customs territory of
Viet Nam, including in regions engaging in frontier traffic, special
economic zones and other areas where special regimes for tariffs, taxes
and regulations were established, and that the Government of Viet Nam
would ensure that laws, regulations and other measures, including those
of local governments at the sub-national level, conformed to Viet Nam's
obligations under the WTO Agreement. He added that, when informed of a
situation where WTO provisions were not being applied or were being
applied in a non-uniform manner, national authorities would investigate
such claims and, if the charges were found to be valid, would act to
enforce WTO provisions without requiring the affected parties to petition
through the courts. The Working Party took note of these commitments.
The representative of Viet Nam further confirmed that Viet Nam would
revise its relevant laws and regulations so that its relevant domestic
laws and regulations would be consistent with the requirements of the WTO
Agreement on procedures for judicial review of administrative actions,
including but not limited to Article X:3(b) of the GATT 1994. He further
stated that the tribunals responsible for such reviews would be impartial
and independent of the agency entrusted with administrative enforcement,
and would not have any substantial interest in the outcome of the matter.
The Working Party took note of these commitments.
POLICIES AFFECTING TRADE IN GOODS TC "POLICIES AFFECTING TRADE IN GOODS"
\l 1
Trading rights (the right to import and export)
TC "Trading rights (the
right to import and export)" \l 1
Members sought a commitment from Viet Nam that from the date of
accession, any natural or legal person, domestic or foreign, would have
the right to be the importer or exporter of record of any product allowed
to be imported into or exported from Viet Nam, and in the case of
importation, would have the right to sell or otherwise provide those
products to any legal or natural person, domestic or foreign, having the
right to distribute them. A Member noted that currently the right to
import required investment in Viet Nam. A Member also sought
confirmation that trading rights would be administered in conformity with
all relevant WTO provisions by the time of Viet Nam's accession. Several
Members also sought a commitment from Viet Nam that Viet Nam would grant
trading rights for all goods subject to State-trading by a specific date
and would ensure that State-owned, State-controlled and enterprises with
special or exclusive benefits observe commercial considerations and the
principles of non-discrimination.
In response, the representative of Viet Nam observed that Vietnamese
individuals and enterprises had been granted full trading rights, with
the exception of certain products required to be imported through
specific enterprises (set out in Table 8(c)). Individuals were required
to register as traders pursuant to the Decree No. 88/2006/ND-CP of 29
August 2006 on Business Registration in order to engage in importation
and exportation. He said that time was required to merge the import
trading rights systems for foreign and domestic legal persons, promulgate
the necessary regulations, and strengthen the management/administrative
capacity of the government agencies involved. For these reasons, his
Government proposed to grant all foreign individuals and enterprises
(including foreign-invested enterprises) full trading rights no later
than 1 January 2007, except for some products subject to "State-trading"
set out in Table 8(c), and requested that Members grant Viet Nam a
transition period until 1 January 2009 for the right of foreign
individuals and enterprises to import certain products set out in
Table 8(a) and until 1 January 2011 for the right to export rice
(Table 8(b)). The full trading rights accorded such individuals and
enterprises would include the right to sell the imported product to any
individual or enterprise having the right to distribute such product in
Viet Nam.
He confirmed that, during the transition periods, the goods listed in
Tables 8(a) and 8(b) could be imported and exported by any wholly
Vietnamese-invested enterprise, while the products in Table 8(c) could be
traded only by the designated enterprises. He further confirmed that
Viet Nam would ensure that these enterprises complied with WTO rules.
He noted that the right to import required no minimum investment in
Viet Nam other than registration (mainly for administrative purposes) of
the individual or firm seeking to be the importer of record. He
confirmed, in addition, that Viet Nam's commitments on trading rights
would be applied to all WTO Members on an MFN basis. He further
expressed his understanding that the granting of trading rights would not
affect the rights of the Government of Viet Nam to adopt or enforce WTOconsistent requirements for customs and fiscal purposes; or to adopt or
enforce regulations that were consistent with relevant provisions of the
WTO Agreement and with Viet Nam's WTO commitments, such as those relating
to import licensing, State-trading, technical barriers to trade or
sanitary and phytosanitary measures. Decrees on the right to import and
export guiding the implementation of the amended Commercial Law were
being drafted. These Decrees would be applied in a transparent, uniform
and non-discriminatory manner, in compliance with WTO rules and
Viet Nam's commitments on trading rights. The Working Party took note of
these commitments.
A Member requested additional information on the registration requirement
for importers of record, in particular, on the nature and form of this
registration. This Member also inquired as to what legal normative
document(s) set out the details of this registration process and, in this
respect, what relevance, if any, the recent Decree on International Sales
and Purchases of Goods (Decree No. 12/2006-ND-CP) held for registration
and the right to import/export.
Some Members stated that foreign-invested firms did not have the same
rights to import, import for resale, or export as Vietnamese firms.
Foreign-invested enterprises could not import goods of the same kind as
the goods they produced under their investment licence unless they
applied for a new investment licence. This system granted a preference
to national companies over foreign ones and denied imported goods
national treatment as required by Article III of the GATT 1994.
Restricting importation to items specified in the investment licence or
the Business Registration Certificates could be seen as a non-tariff
barrier to importation prohibited by GATT Article XI. These Members
insisted that Viet Nam should eliminate this discriminatory system, thus
allowing domestic and foreign individuals and firms to import inputs and
finished goods for resale, and to export consistent with WTO
requirements. The process should be completed prior to or by the time of
accession to the WTO, as national treatment was a basic requirement of
the WTO. Viet Nam should provide additional information to the Working
Party on its plans to ensure national treatment in this regard.
In response, the representative of Viet Nam said that his Government had
reviewed its legislation with a view to harmonizing
investment/registration procedures for foreign-invested and domestic
enterprises. New Laws on Enterprises and Investment had been adopted to
this effect in November 2005. Under the new Laws, domestic investors
wishing to import or export were required to hold a Business Registration
Certificate and foreign investors an investment certificate. With
respect to Vietnamese investors, procedures for business registration
were set out in the 2005 Enterprise Law and Government Decree
No. 88/2006/ND-CP of 29 August 2006 on Business Registration. Domestic
investors, whether enterprises or individual business households, were
free to register any business line, except those prohibited under
Vietnamese law (see paragraph 33). Registration of some business lines
was subject to specific conditions. His Government did not limit or
otherwise intervene in the scope of business chosen by Vietnamese
enterprises and, except in the prohibited sectors and some business lines
that was subject to specific conditions, wholly Vietnamese-owned
enterprises were entitled to determine their scope of business at their
own discretion (see Tables 1 and 2 for lists of prohibited sectors and
business lines subject to specific conditions). He noted that, although
previously domestic investors could only import goods listed in their
Business Registration Certificate, this restriction was no longer in
force by virtue of Article 3 of Decree No. 12-2006-ND-CP on International
Purchases and Sales of Goods.
With respect to foreign investors, procedures for issuing investment
certificates were described in the 2005 Investment Law and Government
Decree No. 108/2006/ND-CP of 22 September 2006 providing for
implementation of this Law. Foreign investors already holding an
investment certificate and wishing to carry out a new investment project
could either apply for a new certificate or request that their
certificate be amended. Investment certificates also served as business
registration certificates. Foreign investors would not be limited to
importing goods related to their business lines or specified in their
investment certificate, nor would they be prohibited from importing goods
on the basis that these goods were of the same kind as those produced
under the investment licence. He confirmed that, in his view, procedures
for importation of goods by foreign-invested companies were not more
restrictive than those applicable to wholly domestic enterprises.
Having reviewed the new Commercial Law enacted by the National Assembly
on 14 June 2005 and its implementing Decree, a Member noted that the
draft Decree suggested that only existing foreign-invested enterprises
with investors from countries with which Viet Nam had reciprocal MFN
status would be permitted to import products for sale into the Vietnamese
market. Such a provision would appear to be in contradiction with
Article III of the GATT 1994. The Decree also seemed to impose
conditions on existing foreign-invested enterprises such as minimum
capital investment. This Member asked Viet Nam to commit, upon
accession, not to apply any limitation on granting investment licenses
for local manufacturing, importing and marketing of any product, except
those for which limitations were indicated either in the schedule of
specific commitments on trade in services or in the lists concerning
trading rights or import limitations and prohibitions.
In response, the representative of Viet Nam said that pursuant to Article
2, paragraph 3 of the latest draft, the Minister of Trade decided, in the
case of businesses from countries or territories with which Viet Nam had
no international commitments on market access with respect to commercial
activities, whether or not to permit the establishment of foreigninvested enterprises in accordance with the Prime Minister's
instructions. He added that Article 5 of the draft Decree abolished
minimum capital investment requirements.
The representative from Viet Nam confirmed that Viet Nam would ensure
that its laws and regulations relating to the right to trade in goods and
all fees, charges or taxes levied on such rights would be in conformity
with its WTO obligations, including Articles VIII:1(a), XI:1 and III:2
and 4 of the GATT 1994 and its commitments in its Schedule on Specific
Commitments in Services. In particular, he confirmed that, from the date
of accession, all foreign firms and individuals (including foreigninvested firms) would be able to engage in importation and exportation of
products other than as set out in Tables 8(a)-(c), as importers or
exporters of record, subject only to the obligation to register such
activity with the relevant Vietnamese authorities. There would be no
requirement for foreign firms and individuals without physical presence
in Viet Nam to invest in Viet Nam. In addition, without prejudice to
Viet Nam's Schedule of Specific Commitments in Services, importers of
record would be permitted to sell or otherwise provide the imported
product to individuals and firms in Viet Nam that have the right to
distribute such product in Viet Nam. The representative of Viet Nam
noted that compliance with its trading rights obligations would not, in
any case, automatically grant importers the right to distribute goods in
Viet Nam. He further observed that, under Vietnamese law, Viet Nam's
Protocol of Accession would serve as the legal basis for the Government
to issue a decree codifying the trading rights of individuals and firms
without physical presence in Viet Nam; accordingly, he confirmed that
this decree would be issued promptly upon Viet Nam's ratification of the
Protocol of Accession, and in any event, before the 30th day following
such ratification. These rights would also accrue with respect to
importation and exportation of other products in accordance with the
timetable in Tables 8(a) and 8(b). The Working Party took note of these
commitments.
The representative of Viet Nam confirmed that, without prejudice to Viet
Nam's Schedule of Specific Commitments in Services, any foreign firm or
individual (including foreign-invested firms) registered to engage in
import activities would be free to select a distributor or distributors
of their choice provided that such distributor or distributors had the
right to distribute the respective product(s) in the customs territory of
Viet Nam. Viet Nam would not apply any restrictions on the choice of the
distributor or distributors, including in relation to the type of
enterprise or nationality of the distributor. The representative of Viet
Nam noted that compliance with its trading rights obligations would not,
in any case, automatically grant importers the right to distribute goods
in Viet Nam. The Working Party took note of this commitment.
1.
Import Regulation TC "1.
Import Regulation" \l 1
Customs tariff TC "Customs tariff" \l 1
The representative of Viet Nam said that Viet Nam had begun levying
import duties in accordance with the Law on Import, Export Duties for
Commercial Goods of 29 December 1987. In 1991, Viet Nam had promulgated
the Law on Export-Import Duties, which had replaced the 1987 Law. The
Law on Export-Import Duties had been amended in 1993, 1998 and on
14 June 2005, and the tariff rates were accordingly decided by his
Government within duty bands promulgated by the Standing Committee of the
National Assembly (see paragraph 152 below). Viet Nam's tariff schedule
had been modified several times since 1996 in response to the country's
development needs. The number of tariff bands had been reduced, as well
as the number of tariff lines subject to zero tariff.
As of 20 April 2005, Viet Nam's trade-weighted average tariff was 11 per
cent and Viet Nam's simple average tariff was 17.8 per cent. The simple
average tariff on major imported items was 21.4 per cent for agricultural
products, 38.4 per cent for transportation equipment, 37.3 per cent for
textiles, 13.5 per cent for minerals, 18.46 per cent for machinery and
electrical equipment, and 8.05 per cent for metals. Tariffs ranged from
zero to 60 per cent, with about 52 per cent of the tariff lines falling
in the 0-5 per cent range. Over the period 2002-2004, import taxes had
amounted to VND 17,826 billion, VAT on imports levied at the border had
come to VND 12,266 billion and excise taxes on imports collected at the
border had totalled VND 2,017 billion. In principle, the rate of duty
applied to imports should not exceed 60 per cent of the c.i.f. price at
the point of customs clearance. In order to improve the transparency of
its trade policy regime and fulfil commitments vis-à-vis the IMF and the
World Bank, Viet Nam had gradually removed import restrictive non-tariff
measures after 2000 and replaced them with import duties and surcharges
(see also the section on "Other duties and charges"). By the end of
2003, most import surcharges had been incorporated into import duties to
ensure greater transparency. Thus, Viet Nam's customs tariff included
some MFN tariff rates exceeding 60 per cent. The representative of
Viet Nam provided a list of MFN tariff rates exceeding 60 per cent,
including a description of the products, in document WT/ACC/VNM/28/Add.1.
Some Members requested information on the implementation of the
Harmonized System nomenclature in Viet Nam and further work to align with
the ASEAN Harmonized Tariff Nomenclature (AHTN). Viet Nam was also asked
to clarify its "Current Statutory Applied Ceiling Rates" and their
relationship with the applied customs tariff. Some Members observed that
Viet Nam's present tariff system lacked transparency, and urged Viet Nam
to submit its current customs tariff and detailed trade statistics to
facilitate the market access negotiations on goods. A Member said that
his authorities had been advised by exporters that Viet Nam had increased
the import duty on wheat flour from 10 to 20 per cent in October 1998,
and wondered whether Viet Nam had raised import duties on any other
products. This Member considered such action inconsistent with the
standstill expectation on new trade distorting measures.
In reply, the representative of Viet Nam said that the Harmonized System
Convention had come into force in Viet Nam on 1 January 2000, making
Viet Nam's tariff nomenclature in full compliance with the HS 1996
nomenclature at the six-digit level. Viet Nam's nomenclature had
subsequently been harmonized with the AHTN at the eight-digit level, in
full consistency with HS 2002. The new tariff nomenclature had been
issued by virtue of Decision No. 82/2003/QD-BTC of 13 June 2003.
Concerning the tariff rates, he noted that the Standing Committee of the
National Assembly had established statutory MFN tariff ceilings at the
four-digit HS level ("Current Statutory Ceiling Rates of Duty"), which
constituted the legal basis for the "effective rates of duty" established
by the Government at the eight-digit level, currently stipulated in
Decision No. 110/2003/QD-BTC of 25 July 2003. He provided a copy of
Viet Nam's statutory MFN tariff ceilings in document WT/ACC/VNM/28/Add.1.
Changes in tariff rates were decided in consultation with the business
community and the ministries and agencies concerned. He confirmed that
all legal documents, including decisions on tariff rate changes, were
published in the Official Gazette prior to application in accordance with
Article X:2 of the GATT 1994 and took effect 15 days after publication.
The customs tariff introduced through Decision No. 110/2003/QD-BTC had
been published in the Official Gazette and circulated widely prior to its
entry into force. Tariff rates on iron, steel and oil products had been
decreased recently to compensate for the sharp rise in the international
price of these products. Tariffs on steel billets had been reduced from
10 to 5 per cent, tariffs on construction steel products from 40 to 10
per cent, and tariffs on oil and petroleum products had been brought down
to zero. In 2004, imports of oil and petroleum products had amounted to
US$3,547 million and imports of iron and steel products to US$2,572
million.
In response to a Member who enquired whether Viet Nam intended to align
its statutory MFN tariff ceilings with the bound MFN rates of duty in its
Schedule of Concessions and Commitments on Goods upon accession, the
representative of Viet Nam said that Viet Nam did not intend to align its
statutory tariff ceilings with the bound rates of duty and that the
statutory ceiling rates set by the National Assembly's Standing Committee
would continue to serve as the domestic legal basis for determining
tariff rates. He confirmed that these rates would not conflict with
Viet Nam's WTO obligations.
Some Members expressed a strong preference for the application of
ad valorem duties rather than specific duties on imports because
ad valorem duties were more transparent and predictable for traders.
Members were also concerned that any conversion from the current
ad valorem duty rate to a specific rate or compound rate not exceed
Viet Nam's bound rate of duty. Members noted Viet Nam's statement that a
conversion on some products might be necessary to address customs fraud.
These Members stated the view that other means were available to address
customs fraud that were more targeted and less likely to result in
Viet Nam applying tariffs in excess of its bindings. While Members
recognized that Viet Nam could have recourse to Article XXVIII procedures
under the GATT 1994, they noted that Viet Nam would be required to engage
in detailed and time consuming negotiations with Members and provide
compensation to Members as required under Article XXVIII. Members asked
Viet Nam to provide a list of those products and tariff lines that could
be subject to a specific or combined tariff and assurances that if
Viet Nam decided to convert a tariff from ad valorem to a specific or
combined rate of duty, it would ensure that the converted duty did not
exceed the bound rate for that good.
The representative of Viet Nam again stressed that Viet Nam sought to
reserve the right to apply specific and compound duty rates on certain
items to address customs fraud. He confirmed that Viet Nam would provide
a list of sensitive items and tariff lines that could be subject to
conversion for the Working Party to review. The representative of
Viet Nam further confirmed that if a duty rate was converted to a
specific or combined duty, Viet Nam would ensure that these new duty
rates would not exceed Viet Nam's tariff binding for the relevant good.
Finally, he stated that Viet Nam recognized that recourse to
Article XXVIII may include provisions for compensatory adjustment with
respect to other products. Thus, his Government would endeavour to limit
as much as possible any possible recourse to procedures under
Article XXVIII of the GATT 1994. The Working Party took note of these
commitments.
The representative of Viet Nam added that pursuant to the Law on ImportExport Duties of 1998, as amended, Viet Nam's trading partners were
subject to tariff treatment as "special preferential", MFN
(preferential), or "standard" rate (also referred to as "normal" or nonMFN rate). "Special preferential rates" applied to goods imported from
countries having signed special preferential trade agreements with
Viet Nam, i.e., free trade and customs union agreements and agreements to
facilitate border trade, such as the Common Effective Preferential
Tariffs implementing the ASEAN Free Trade Area. Such countries included
Brunei, Cambodia, China, Indonesia, Lao PDR, Malaysia, Myanmar, the
Philippines, Singapore, and Thailand. MFN rates (or "preferential
rates") were levied on goods imported from countries having signed
agreements on most-favoured nation treatment with Viet Nam (see Annex 3
of document WT/ACC/VNM/36/Add.1), while standard rates applied to
products imported from other countries. Under the Law, standard rates
could not exceed 170 per cent of the MFN rates. Current standard rates
were applied uniformly at 150 per cent of the MFN rate. He added that
standard rates were rarely applied as Viet Nam had signed bilateral trade
agreements with almost all of its trading partners. General provisions
also allowed Viet Nam to impose additional import duties on goods
originating in countries discriminating against goods originating in
Viet Nam on the basis of tariffs or other measures. However, Viet Nam
had never invoked these general provisions and had no specific provisions
regulating such cases, and he could therefore not indicate the criteria
Viet Nam would use to identify such discriminatory treatment. He
confirmed that after accession to the WTO, any measure taken by Viet Nam
in response to discriminatory treatment would be consistent with the
principles stipulated in the WTO Agreement. The Standing Committee of
the National Assembly had adopted the Ordinance on Most Favoured Nation
and National Treatment on 22 May 2002, which required Viet Nam to comply
with MFN and national treatment provisions of international treaties.
Viet Nam's commitments on bound tariffs are contained in the Schedule of
Concessions and Commitments on Goods (document WT/ACC/VNM/48/Add.1)
annexed to Viet Nam's Protocol of Accession to the WTO.
The representative of Viet Nam confirmed that from the date of accession,
Viet Nam would apply tariffs on an MFN basis to all countries and
separate customs territories with which it had a WTO relationship and
would apply its authority to increase tariffs in conformity with WTO
provisions and its WTO commitments. The Working Party took note of this
commitment.
Other duties and charges TC "Other duties and charges" \l 1
The representative of Viet Nam said that his Government had operated a
Price Stabilization Fund since April 1993. The difference between
domestic and world market prices for certain goods was monitored, and
surcharges were collected in case of significant fluctuations. The
Government decided or authorized the Head of the Government Pricing
Committee to decide on the items subject to surcharge and the amount of
surcharge. The applied rate of surcharge normally amounted to 30 to
70 per cent of the price differences observed. The revenues were used to
stabilize domestic prices and to protect domestic production and
consumption. Viet Nam maintained no fixed list of goods and services
subject to price stabilization, but it was generally applicable to
essential goods such as paddy and rice, coffee, rubber, sugar cane,
cashew nuts, petroleum-related products, iron and steel, and fertilizer.
After 1993, surcharges had been imposed on imported petroleum, iron and
steel for construction purposes, DAP fertilizer and sheet steel.
Some Members sought the elimination of all non-tariff charges on imports
other than domestic taxes applied in conformity with Article III of the
GATT 1994, customs or other fees or charges applied to cover the cost of
services rendered, or other charges authorized by the WTO Agreement.
Consequently, Viet Nam was requested to bind all "other duties and
charges" (ODCs) within the meaning of Article II:1(b) of the GATT at
"zero" in its Schedule of Concessions and Commitments on Goods.
The representative of Viet Nam replied that Viet Nam had been eliminating
non-tariff measures on imports gradually since 2000 under an extended
structural adjustment programme. The non-tariff measures had in some
cases been replaced temporarily by import surcharges, including on
cement, clinkers, ceramics, paper, and steel. However, all import
surcharges had been eliminated in December 2004. The last import
surcharges on PVC and welded steel pipe had been eliminated by virtue of
Decision No. 81/2004/QD-BTC of 15 October 2004 and Decision
No. 102/2004/QD-BTC of 27 December 2004, respectively.
The representative of Viet Nam stated that any other duties and charges
applied to imports other than ordinary customs duties and fees and
charges for services rendered would be in accordance with WTO provisions
from the date of accession. He further confirmed that Viet Nam had
agreed to bind at zero other duties and charges in its Schedule of
Concessions and Commitments on Goods pursuant to Article II:1(b) of the
GATT 1994. The Working Party took note of these commitments.
Tariff rate quotas, tariff exemptions TC "Tariff rate quotas, tariff
exemptions" \l 1
Tariff rate quotas
Some Members were concerned that Viet Nam was proposing to introduce
tariff rate quotas for a range of products, arguing that TRQs were
outmoded and distorted trade. Some Members noted that although TRQs
could be effective measures to ensure stable mar k e t
a c c e s s ,
a l l
r e l e v a n t
i n f o r m a t i o n
n e c e s s a r y
f o r
a p p l i c a n t s
a n d
u s e r s
w o u l d
h a v e
t o
b e
m a d e
p u b l i c
t o
e n s u r e
t r a n s p a r e n c y .
T h u s ,
s h o u l d
t a r i f f
q u o t a
c o m m i t m e n t s
b e
a g r e e d
u p o n ,
V i e t
N a m
w o u l d
b e
r e q u e s t e d
t o
p r o v i d e
f u l l
d e t a i l s
o f
a l l
t a r i f f
q u o t a
a r r a n g e m e n t s
i n
f o r c e
" i n c l u d i n g
i n f o r m a t i o n
o n
t h e
i n -
q u o t a
a n d
o u t
o f
q u o t a
t a r i f f
r a t e s ;
p r o p o s e d
q u o t a
v o l u m e s
a n d
a n n u a l
g r o w t h
r a t e s ;
a n d
s u p p o r t i n g
d a t a
o n
d o m e s t i c
p r o d u c t i o n ,
c o n s u m p t i o n
a n d
i m p o r t s
f o r
e a c h
p r o d u c t
c o n c e r n e d
a n d
g u a r a n t e e
t a r i f f
q u ota access on a nondiscriminatory basis for all WTO Members. Viet Nam was reminded that a
tariff quota system should be simple, transparent, timely, predictable,
uniform, non-discriminatory and non-trade restrictive, and be
administered in a way that would not distort trade or cause more burdens
than absolutely necessary. Accordingly, Viet Nam would be requested to
adopt detailed commitments relating to the allocation of tariff quotas
and other aspects of tariff rate quota administration.
The representative of Viet Nam replied that his Government had issued
Decision No. 91/2003/QD-TTg on 9 May 2003, introducing tariff rate quotas
on the importation of cotton, tobacco materials, salt, dairy products,
eggs and maize. Viet Nam's TRQ system was regulated by Decision No.
91/2003/QD-TTg; Circular No. 10/2004/TT-BTM of 27 December 2004 of the
Ministry of Trade guiding the implementation of Decision No. 91/2003/QDTTg, as amended by Circular No. 04/2005/TT-BTM of 24 March 2005; and
Decision No. 46/2001/QD-TTg of 3 March 2005, subsequently replaced by
Decree No. 12/2006/ND-CP of 23 January 2006. He provided information on
the product coverage and allocation mechanism of tariff rate quotas, as
laid down in Circular No. 09/2003/TT BTM of 15 December 2003, in Annex 4
of document WT/ACC/VNM/33. Imports of tobacco (HS 2401) were subject to
a 30 per cent rate (15 per cent for tariff line 24013010) up to 29,000
metric tons, and to 100 per cent thereafter (80 per cent for tariff line
24013010). On average, 29,374 metric tons of tobacco products had been
imported annually between 1999 and 2001. The TRQ on salt (HS 2501)
amounted to 200,000 metric tons, with an in-quota rate ranging from 10 to
30 per cent and an out-of-quota rate of 50 or 60 per cent depending on
the tariff lines. Some 146,146 metric tons had been imported annually on
average between 1999 and 2001 and 130,000 metric tons in 2004. As for
eggs, a 40 per cent rate was applied up to 30,000 dozens of imports, and
an 80 per cent rate thereafter. Between 1999 and 2001, US$21,300 had
been imported on annual average. He added that the TRQs on dairy
products, cotton and maize had been eliminated on 1 April 2005 pursuant
to Decision No. 46/2001/QD-TTg of 3 March 2005. TRQs were being applied
on a pilot basis as a step in the process of increasing market access and
in the elimination of non-tariff measures such as prohibitions, licenses
or import quotas affecting the same products.
Some Members requested that Viet Nam consider eliminating the TRQs on
salt a fortiori as no other non-agricultural product would be subject to
a TRQ in Viet Nam upon accession. The representative of Viet Nam noted
that salt production involved farmers and was therefore considered an
agricultural activity in Viet Nam. Asked to explain further the
rationale for the TRQ on salt, he noted that salt was the main source of
income for hundreds of thousands of poor farmers living in coastal areas
where the use of land for agriculture was almost impossible. The TRQ on
salt aimed at securing employment and ensuring income stability for these
farmers. In his view, a TRQ was the most efficient measure to satisfy
this objective compared to other import restrictions such as nonautomatic licensing. The annual volume of tariff rate quota for salt was
determined by the Ministry of Trade, the Ministry of Agriculture and
Rural Development, and the Ministry of Industry on the basis of
production output, demand for salt for manufacturing and processing,
manufacturing and processing capacity, and utilization of the tariff rate
quota in the previous year. Pursuant to Decree No. 86/2003/ND-CP of 18
July 2003, enterprises using salt in their production could lodge an
application for allocation of TRQs with the Ministry of Trade.
Allocation was based on production capacity, type of materials used and
import performance through the first-come first-served method.
Enterprises importing salt under the TRQ system were required to report
on their import performance under the TRQ to the Ministry of Trade by
each quarter-end. This measure aimed at monitoring the use of TRQ
volumes to allow the timely reallocation of unused licenses as the
statistics provided by the General Department of Customs to the Ministry
of Trade and Ministry of Agriculture and Rural Development were often
outdated. He confirmed that the Ministry of Trade did not allocate
tariff rate quotas on salt to manufacturers of salt for human
consumption. Salt could be imported directly at the out-of-quota rate by
enterprises that did not use salt in their production. In response to a
question, he added that the General Corporation of Salt operated on the
basis of market mechanisms; it did not have any role in determining the
TRQ volume or allocating or administering the TRQ; and was not granted
any preference or privilege. The General Corporation of Salt possessed
some capacity to produce salt as materials for other industries and was
therefore eligible to apply for salt quota allocations to use in its own
production (see also paragraph 70).
Noting that tariff quota allocations were not available to manufacturers
of salt for human consumption, a Member proposed that salt for human
consumption be excluded from the proposed bound tariff quota for salt and
be subject to a separate tariff-only commitment.
Concerning sugar, the representative of Viet Nam added that imports of
sugar were subject to discretionary licensing by the Ministry of Trade
pursuant to Prime Minister Decision No. 46/2001/QD-TTG of 4 April 2001.
He noted that sugar cane was grown in disadvantaged areas with adverse
natural conditions and that diversification from sugar cane to other
crops was often very difficult. However, his Government would replace
discretionary licensing by a tariff rate quota mechanism as from the date
of accession (Decision No. 19/2006/QD-BTM of 20 April 2006). In response
to a request from a Member for more information about the allocation
mechanism and administrative arrangements that Viet Nam intended to apply
to a TRQ on sugar, he said that Viet Nam would apply and administer
tariff rate quotas in conformity with WTO applicable rules and
regulations, including the MFN and national treatment provisions of the
GATT 1994.
A Member raised concerns over a proposal by Viet Nam to use auctioning as
a method of allocating tariff quotas. In the view of this Member,
auctioning of tariff quota would be inconsistent with a number of WTO
provisions, including Articles II, X and XI of the GATT 1994 and Article
4 of the Agreement on Agriculture, as bindings for in-quota rates could
be breached by additional imposts, auction prices would represent minimum
prices payable by purchasers of imports, appropriate standards of
transparency and predictability with respect to the terms of importation
would not be met, and any starting prices would themselves represent
minimum import prices. This Member also raised concerns over any nonautomatic licensing associated with the allocation or other
administration of tariff quotas that would have trade-restrictive or
distortive effects on imports beyond those occasioned by the quantitylimited in-quota rate and the out-of-quota rate, contrary to the
provisions of the Agreement on Import Licensing Procedures. Another
Member noted that importers were to be designated by the Government under
allocation method B. This Member was of the view that the allocation of
tariff quotas by the State was inconsistent with the transparency and
predictability required in tariff quota administration and that the party
conceding the tariff could not become the party deciding how many, and to
whom, tariff quotas would be allocated. This Member requested Viet Nam
to find another administration method.
A Member raised additional concerns over certain requirements proposed by
Viet Nam to relate amounts of tariff quota allocated to each importer's
levels of domestic production and export, inconsistently with the WTO's
prohibitions on such measures under Article XI of the GATT 1994, Article
4 of the Agreement on Agriculture and Article 2 of the Agreement on
Trade-related Investment Measures; to allocate tariff quota contingent
upon the approval of import plans by the Government, inconsistently with
Article XI of the GATT 1994 and Article 4 of the Agreement on
Agriculture; to allocate tariff quota on the conditions that the importer
uses amounts imported only for its own production, inconsistently with
Articles III and XI of the GATT 1994 and Article 4 of the Agreement on
Agriculture, and that the importer refrains from internal resale of
product imported under the quota, inconsistently with Article III of the
GATT 1994; to deprive intending traders that do not have a particular
kind of business registration of the right to be importers of record in
relation to the amounts imported under the quota and of the right to
become quota holders, inconsistently with Articles III and XI of the
GATT 1994; to require that a quota holder must send quarterly reports on
tariff quota usage to the Ministry of Trade (when such data would be
readily available to the Government through official customs statistics),
inconsistently with Article XI of the GATT 1994 and Article 4 of the
Agreement on Agriculture; and to prohibit the sale, purchase and transfer
of allocated quota quantities to other parties, inconsistently with
Article XI of the GATT 1994 and Article 4 of the Agreement on
Agriculture. This Member called upon Viet Nam to allocate tariff quotas
consistently with the WTO from the date of accession. Viet Nam was also
asked to clarify whether a TRQ could be filled by materials imported
under a TRQ and subsequently exported under Viet Nam's duty drawback
scheme.
In response, the representative of Viet Nam said that Viet Nam had
narrowed considerably the coverage of products subject to TRQs and
limited the application of TRQs to the minimum extent. The TRQs on salt,
un-manufactured tobacco and eggs were administered pursuant to Circular
No. 04/2006/TT-BTM of 6 April 2006 of the Ministry of Trade, guiding the
implementation of Government Decree No. 12/2006/ND-CP of 23 January 2006.
Circular No. 04/2006/TT-BTM provided for three methods of TRQ
administration. Method A foresaw the allocation of quotas to end-users.
Under method B, importers were to be designated by the Government. He
noted that this method only applied to un-manufactured tobacco (HS 2401).
As for method C, quotas were allocated on the basis of past performance.
He noted that existing legislation did not refer to auctioning as a
method of TRQ allocation, and that the three methods of TRQ allocation
that Viet Nam had proposed and agreed upon with Members and that were
specified in Viet Nam's Schedule of Concessions and Commitments on Goods
(WT/ACC/VNM/48/Add.1) did not include auctioning. He confirmed that the
licensing mechanism used for the allocation of TRQs would comply with WTO
rules, including the Agreement on Import Licensing Procedures. Quota
allocations would be made in accordance with Viet Nam's Schedule of
Concessions and Commitments on Goods (document WT/ACC/VNM/48/Add.1).
In the case of un-manufactured tobacco, under the current practice,
imports were subject to State-trading: quotas for importation were
allocated to State-trading entities or groups of producers by the
Government. Under the new system that would be in place by the date of
accession, a TRQ was established. Using method B, the Government would
designate current domestic producers as importers, and TRQ allocations
would be made in line with each domestic producer's share of the domestic
production quota for tobacco products. These firms were free to import
additional un-manufactured tobacco at the out-of-quota duty rate.
Imported tobacco for the production of exports was subject to Viet Nam's
duty drawback regime or could be imported duty free if the related
exports occurred within two months.
The representative of Viet Nam added that the allocation of TRQs to
enterprises having trading activities was in compliance with Viet Nam's
current import management policies. He was of the opinion that this
provision did not breach WTO rules as enterprises were free to register
their own business lines and activities. In particular, designation of
producers of tobacco products as the sole importers of un-manufactured
tobacco supported Viet Nam's long term efforts to regulate tobacco
consumption and prevent production of tobacco products outside the
mandated production quota. As for the provision requiring enterprises to
send a report on import performance of TRQs to the Ministry of Trade by
each quarter-end, the requirement aimed at guaranteeing up-to-date and
accurate information so as to enable the authority to adjust the TRQs
when enterprises so needed. He was of the view that Viet Nam's
provisions of TRQ allocation and administration were consistent with WTO
rules and regulations. He also noted that Viet Nam had committed to
eliminate all quantitative import restrictions upon accession and to
limit the number of items subject to TRQs.
A Member also asked Viet Nam to clarify whether materials imported under
a TRQ and subsequently exported under Viet Nam's duty drawback scheme
would be counted against the TRQ. The representative of Viet Nam noted
that traders could either apply for TRQs or import the goods directly.
They could, in both cases, benefit from duty drawback (see also paragraph
281). He added that goods imported under the TRQ and subsequently
exported did not count towards exhaustion of the TRQ.
The representative of Viet Nam confirmed that from the date of accession
Viet Nam would apply, allocate and administer its tariff rate quotas in a
non-discriminatory and transparent manner, in conformity with the WTO
Agreement, including Articles I, II, III, VIII, X, XI and XIII of the
GATT 1994, Article 4 of the Agreement on Agriculture, Article 2 of the
Agreement on Trade-Related Investment Measures, and the Agreement on
Import Licensing Procedures. The Working Party took note of this
commitment.
Tariff exemptions
The representative of Viet Nam said that pursuant to Law No. 45/2005/QH11
of June 2005, goods subject to tariff exemptions included the following:
(i) goods in transit or being transported to other countries across
Viet Nam's borders; (ii) goods transited at Viet Nam's border-gates as
stipulated by the Government; (iii) humanitarian goods and non-refundable
aid; (iv) temporary imports and re-exports, temporary exports and reimports for exhibitions and promotions; (v) machines, equipment and
devices temporarily imported and re-exported or temporarily exported and
re-imported for use within a specified period of time; (vi) moveable
assets; (vii) exports and imports of organizations and individuals
eligible to diplomatic immunity as stipulated by the Government in
accordance with the provisions of international treaties to which
Viet Nam was a signatory or a participant; (viii) goods imported for
outward processing and re-exported or goods exported to foreign
individuals or organizations for inward processing and re-imported in
accordance with processing contracts; (ix) exports and imports of
individuals entering or leaving Viet Nam within the tariff exemption
limit for luggage stipulated by the Government; (x) goods imported to
form fixed assets by investors having projects funded by Official
Development Assistance (ODA); (xi) goods imported to facilitate oil and
gas activities; (xii) imported goods used directly for scientific
research activities and technology development; (xiii) raw materials,
materials, components imported for production of projects in sectors
where investment was especially encouraged or in regions with specially
difficult socio-economic conditions (five year exemption from the
commencement of production); (xiv) imports specifically for national
defence and security, education and training; and (xv) gifts and sample
goods of international organizations and individuals to Vietnamese
organizations and individuals and vice versa. Under the new Law,
importers claimed the tariff exemptions they were entitled to upon
importation of the products. Importers' claims were processed by the
local customs authorities upon importation. He confirmed that the import
duty exemptions mentioned in this paragraph were not contingent upon
export performance, export ratios or local content requirements.
In response to a specific question, he added that Viet Nam had not signed
any agreement with Cambodia favouring border trade. According to
Decision No. 0724/99/QD/BTM of 8 June 1999, border trade by local
residents amounting to 500,000 dong (about US$35) per passage per day
were exempt from customs duty. The excess value was subject to normal
tariff treatment. Cargoes cleared through Customs by businesses were of
a commercial nature and therefore subject to normal duty. The same
principles applied to trade along the borders with China and Lao PDR.
The representative of Viet Nam confirmed that upon accession, Viet Nam
would adopt and apply tariff reductions and exemptions so as to ensure
MFN treatment for imported goods. He also confirmed that, without
prejudice to Viet Nam's commitments on subsidies (see paragraphs 286 and
288), Viet Nam would not provide tariff reductions and exemptions
contingent upon export performance, export ratios, or local content
requirements. The Working Party took note of these commitments.
Fees and charges for services rendered TC "Fees and charges for services
rendered" \l 1
The representative of Viet Nam said that fees and charges for the State
budget were levied in accordance with Decree No. 04/1999/ND-CP of 30
January 1999; Chapter IV of Government Decree No. 16/1999/ND-CP of 27
March 1999 on customs procedures, customs supervision and customs fees;
and the Ordinance on Fees and Charges that had come into effect on
1 January 2002. The Ministry of Finance and General Department of
Customs had issued an Inter-Ministerial Circular No. 71/2000/TTLT/BTCTCHQ on 19 July 2000 providing for guidelines on the collection of
customs fees and usage management. The Inter-Ministerial Circular
identified the customs fees for services rendered as (i) customs
clearance fees applicable to imported or exported goods calculated on the
basis of quantity of goods; (ii) customs warehouse fees for cargo and
luggage; (iii) cargo escort fees based on accompanying distance; (iv)
customs sealing fees (for paper, lead seal and seal ring); (v) transit
fees; and (vi) administrative fees for re-certification of customs
documents (re-certification of documents related to customs procedures,
imported/exported goods, or import/export duties upon request of the
importer or when the original documents had been lost). Customs
clearance, customs warehouse, and administrative fees are enumerated in
Table 9, and cargo transit and escort fees in Tables 22(a) and 22(b).
The Inter-Ministerial Circular had superseded an earlier interministerial circular issued in April 1993. A provision in the 1993
circular allowing customs fees to be adjusted when market prices
fluctuated more than 20 per cent relative to an established price index
had been abolished. The current fees had been set so as to ensure that
they would cover the costs of the customs service rendered, including the
costs of producing lead seals, sealing paper, customs services, utilities
bills, conservation of goods, labour, maintenance and repair equipment,
inputs and materials directly used in providing the services.
In response to questions about the purpose of the cargo and luggage
transit fees and the cargo escort and sealing fees, he noted that the
transit fees aimed at covering the costs of the customs services rendered
for the transit of goods from a third country through the territory of
Viet Nam. Sealing fees aimed at covering the costs of materials (paper
seals, lead seals, and seal rings) and labour involved in the sealing
process. As for escort fees, they corresponded to the costs involved to
escort the goods, including management costs. These costs varied
substantially depending on the distance and the volume to escort. He
noted that fees and charges were being reviewed to ensure that the actual
collectible fees did not exceed the costs involved. Fees found to be
higher than the cost of services rendered would be adjusted downward to
abide by the principle that no fee should exceed the cost of services
rendered.
A Member noted that Viet Nam's customs processing fees were based on the
quantity of imports, by weight and form of transportation, which did not
appear to comply with the provisions of Article VIII of the GATT 1994 and
asked Viet Nam to clarify these fees. In response, the representative of
Viet Nam said that the fees did not aim at generating revenue for the
State budget. The fees covered the cost and expenses incurred by customs
authorities in rendering services related to the importation and
exportation of cargoes and vehicles, such as inspection, supervision,
document-related costs, office expenses, etc. Such costs varied
according to the means of transportation (land versus sea transportation)
and the volume or size of the imports (storage and conservation costs
were higher for large volumes). The fees were therefore levied in
proportion to the volumes imported or exported. This allowed small
importers and exporters to be charged a lower fee. He noted that
Viet Nam imposed ceiling rates for each customs clearance. He added that
his Government was reviewing the customs processing fees and would adjust
them to conform to WTO rules from the date of accession.
Some Members noted that fees for fundamental infrastructure, such as port
services, were very high in Viet Nam compared to other countries in the
region, and requested that these fees be reduced drastically. The
representative of Viet Nam replied that the general policy of his
Government was to try to reduce such fees to facilitate trade and
investment activities in Viet Nam. Between 2003 and December 2004,
maritime fees and charges had been reduced by 30 to 50 per cent pursuant
to Decisions Nos. 61/2003/QD-BTC and 62/2003/QD-BTC of 25 April 2003.
Taking into account the recommendations of some Members, his Government
had conducted a comparative study across the region with a view to
aligning Viet Nam's sea port fees with those levied in neighbouring
countries. As a result, a new Decision had been adopted reducing weight
fees by 45 per cent, marine insurance fees by 52 per cent, navigation
fees by 12 to 30 per cent, and quay fees by 10 per cent as of
1 January 2005 (Decision No. 88/2004/QD-BTC of 19 November 2004, which
had replaced Decisions Nos. 61 and 62). In addition, since 1 January
2006, marine insurance fees had been collected at 75 per cent of the 2005
applied rate. This Decision had reduced Viet Nam's sea port fees to a
level comparable to those applied in Thailand.
A Member was concerned that Viet Nam maintained "minimum" fee regimes for
importers of certain goods, such as customs clearance fees for
automobiles and motorcycles, and special customs warehouse fees for IT
products, which were higher than the ordinary fees. This Member noted
that such fees seemed to be a revenue- or policy-driven measure, not fees
related to the cost of customs processing. This Member asked Viet Nam to
provide a justification for the higher fees applied for customs clearance
of these products. The Working Party would need to examine these fees
and charges to determine those that would have a negative impact on trade
in possible violation of Article III or Article VIII of the GATT. The
representative of Viet Nam replied that minimum fees had been imposed
pursuant to Inter-Ministerial Circular No. 71/2000/TTlT/BTC-TCHQ on the
importation of certain goods to take into account the complexity of the
State management activities involved. The fees had been set so as to
cover the costs of management (costs of paper seals, lead seals, seal
rings; costs directly linked to fee collection; remuneration of fee
collectors; costs of escort of cargoes and luggage; costs of maintenance
of properties, machines, and equipment used to collect fees; purchase of
materials; and other expenditures directly linked to fee collection), as
well as the costs of storage and conservation of the goods. Customs
processing fees for automobiles and motorbikes had been set higher
because of the necessity to check each single unit of automobile and
motorbike parts.
The representative of Viet Nam confirmed that his Government was revising
its current regime for customs clearance and warehouse fees to bring it
into conformity with Article VIII of the GATT 1994. Customs clearance
fees would be charged on both imports and exports at the same rates based
on specific fees for specific services rendered and there were no
exemptions based on the country of origin or destination. Fees for
warehouse storage would be based on either the weight or the volume of
goods placed in government warehouses. Revenues from these fees were
retained by customs to cover customs warehousing and processing costs,
supplemented as necessary by contributions from the State budget. The
representative of Viet Nam indicated that his Government would issue a
new Ministerial Decision on customs processing fees implementing, prior
to accession, the new regime that would replace the fees described in
Tables 9, 22(a), and 22(b).
The representative of Viet Nam confirmed that from the date of accession
Viet Nam would apply all fees and charges for services rendered, applied
on or in connection with importation or exportation, including those
discussed in paragraphs 178 to 183 above, in conformity with relevant
provisions of the WTO Agreement, in particular Articles VIII and X of the
GATT 1994. He further confirmed that they would be limited to the
approximate cost of services rendered. He added that the practice of
higher special fees for some imports would be eliminated upon accession,
and that fees that varied based on the value or volume of imports or
applied for revenue purposes would be eliminated upon accession or
revised to conform with the provisions of Article VIII. He further
confirmed that information regarding the application and level of any
such fees, revenues collected and their use, would be provided to WTO
Members upon request. The Working Party took note of these commitments.
Application of internal taxes TC "Application of internal taxes" \l 1
The representative of Viet Nam said that certain goods were subject to
excise tax, levied in accordance with the Law on Excise Tax of 30 June
1990, with amendments of 5 July 1993, 28 October 1995, 20 May 1998, and
17 June 2003. The tax system was explained in further detail in
Circular No. 98 TC/TCP of the Ministry of Finance. Taxes initially
ranged from 32 to 70 per cent on tobacco, 75 to 90 per cent on beer, 15
to 90 per cent on other alcoholic beverages, 100 per cent on pyrotechnic
articles (excluding firecrackers), 30 to 100 per cent on motor vehicles
and 15 per cent on petroleum products. Bottled, canned, and fresh beer
were taxed differently depending on the consumption pattern, and thus the
elasticity of demand, for each type of beer. Effective 1 January 1999,
the coverage of the Law on Excise Tax had been extended to various "nonessential" goods and services, including automobiles (less than 24
seats); air conditioners; votive paper and votive objects; dancing halls;
massage parlours; karaoke bars; casino, jackpot games and gambling
activities; and golf services, including the sale of golf club membership
cards and tickets. Lotteries had been added to the list in 2003.
The taxable value was the duty-inclusive price for imported goods and the
ex-works selling price for domestically-produced goods. Excise tax was
in general applied uniformly to imported and domestically-produced goods.
However, cigarettes made from imported tobacco were taxed at a higher
rate than cigarettes made with domestic tobacco.
The representative of Viet Nam added that, in principle, all individuals
and entities producing or importing goods subject to excise tax were
liable to pay the tax. However, the Law on Excise Tax specified cases
where tax reduction could be considered for production enterprises facing
difficulties due to natural disasters, war and other contingencies. The
criteria to benefit from excise tax reductions following natural
disasters, war or other contingencies were laid down in Article 16 of
Decree No. 149/2003/ND-CP of 4 December 2003. The amount of tax
reduction was calculated on the basis of the damages incurred and could
not exceed 30 per cent of the total taxable amount. However, in the
event of serious damages preventing the affected enterprises from
manufacturing, doing business, and paying taxes, a tax exemption could be
granted. Tax breaks for enterprises investing in new technology and
additional production capacity had been abolished.
Domestically manufactured or assembled motor vehicles were originally not
subject to excise tax. Since 1 January 1999 such vehicles had been
subjected to excise tax, in principle. However, according to the Law on
Excise Tax and Circular No. 168/1999/TT-BTC of the Ministry of Finance,
local car assembling enterprises had been entitled to a 95 per cent tax
reduction until the end of 2003, and the reductions could be extended an
additional five years for enterprises still incurring losses. He added
that Article 16 of the amended Law on Excise Tax No. 08/2003/QH11 of
17 June 2003 allowed excise tax reductions for domestic automobile
manufacturers until 31 December 2006. Golf business enterprises had been
accorded an excise tax reduction of 30 per cent for three years starting
from 1999 and, as a transitional measure until 2004, loss-making small
breweries qualified for a reduction in the amount of excise tax due equal
to the annual loss. He confirmed that the tax exemption for loss-making
small breweries had been abolished according to the amended Law on Excise
Tax No. 08/2003/QH11 of 17 June 2003.
Some Members noted that Viet Nam applied discriminatory excise taxes on
imported tobacco, a possibly WTO-inconsistent lower rate of excise duty
on herbal wines, and preferential excise tax rates on domesticallyproduced beer and automobiles. The excise taxes applied to cigarettes
and beer were in clear contrast to Article III of the GATT 1994 as they
taxed like products differently, and these Members requested Viet Nam to
submit a detailed plan for the elimination of the existing discrimination
to the Working Party. In their view, the preferential tax treatment for
domestic producers was also inconsistent with the national treatment
principle of Article III and should be abolished prior to accession.
These Members sought a commitment from Viet Nam that it would equalize
the excise tax rates on these products by the date of accession and that
from this date Viet Nam would apply its taxation measures in full
compliance with Article III of the GATT without affording protection to
domestic production.
The representative of Viet Nam replied that only cigarettes made of
domestically-produced materials and those made of imported materials were
subject to different excise tax rates according to Article 7 of the Law
on Excise Tax of 20 August 1998. Concerning beer, Viet Nam used its
excise taxes to regulate consumption between high-value, luxurious
products and cheaper varieties and to contain alcohol consumption, and
therefore applied lower tax rates on low-cost items such as draft beer
and medicinal and herbal wine, which were mostly consumed by low-income
people. Both draft and draught beer were produced domestically and only
a small quantity of draught beer was imported. He reiterated that the
regulation providing excise tax reductions to small loss-making breweries
had been eliminated pursuant to the amended Law on Excise Tax
No. 08/2003/QH11 of 17 June 2003. As for motor vehicles, he noted that
the manufacturing of automobiles was still an infant industry in
Viet Nam. To support this sector, preferential excise tax rates had been
granted to automobile manufacturing enterprises when investment licenses
had been issued. However, as a compromise between the need to support
this industry and the potential negative effects that could result from
the imposition of lower excise tax rates, Viet Nam had agreed to phaseout the excise tax incentive granted to domestically-produced automobiles
by the end of 2006. Asked to review this timeframe, he subsequently
indicated that a new Law on Amendments of and Additions to some
Articles of the Law on Excise Tax and the Law on Value Added Tax had been
adopted in November 2005, and had entered into force on 1 January 2006.
The Law provided for uniform excise tax rates for tobacco, draft and
draught beer, and motor vehicles. In his view, this Law conformed fully
to the national treatment principle with respect to excise taxes.
Concerning the lower excise rates on herbal and medicinal wine, he noted
that herbal and medicinal alcohol had a low alcohol content compared to
other wines and was used for medication purposes, to treat or cure
illness, rather than as an ordinary alcoholic beverage. This product was
not in direct competition with other alcoholic products, and the amount
of medicinal alcohol produced and consumed was insignificant.
Nevertheless, a provision introducing a common excise tax rate of
20 per cent on herbal and medicinal wines, spirits under 20 per cent
volume alcohol, and fruit-based wines had been introduced in a new Law on
Amendments of and Additions to some Articles of the Law on Excise Tax and
the Law on Value Added Tax adopted in November 2005. He provided an
updated list of excise tax rates applicable as of 1 January 2006 in
Table 10.
Table 10: Goods and Services Subject to Excise Tax (as of 1 January
2006)
No. Goods, services Tax rate (%) I. Goods 1. Cigarettes, Cigars:
a)
Cigars 65
b)
Cigarettes
From 2006
to 2007 55
From 2008 65 2. Spirits:
a)
Spirits from 40° 65
b)
Spirits from 20° to below 40° 30
c)
Spirits of under 20°, wines brewed from fruits, herbal and
medicinal wines 20 3 Beer:
a)
Bottled beer and canned
beer 75
b)
Draught beer and draft beer
From 2006
to 2007 30
From 2008 40 4. Automobiles*:
a)
Automobiles of 5 seats or less 50
b)
Automobiles of 6 to
15 seats 30
c)
Automobiles of 16 to under 24
seats 15 5. Assorted petrol, naphtha, reformate component and other
components to be mixed in petrol 10 6. Air-conditioners with the
capacity of 90,000 BTU or less 15 7. Playing cards 40 8. Votive
paper 70 II.
Services: 1. Operating discotheques, massage lounges,
karaoke parlors 30 2. Operating casinos, offering jackpot
games 25 3. Recreation services with gambling 25 4. Golf: selling
memberships and tickets for playing golf 10 5. Lottery 15 * Auto-parts
are not subject to excise tax.
Noting that Viet Nam's domestic industries produced vodkas and whiskeys
at 39 per cent alcohol content by volume, some Members were of the view
that Viet Nam's excise treatment of spirits constituted a de facto
discrimination of imported products. These Members urged Viet Nam to
address this concern. Viet Nam was also invited to equalize the excise
tax for all beer.
Regarding the value added tax, the representative of Viet Nam said that
the 1999 Law on Value Added Tax, which had replaced the Law on Turnover
Tax, stipulated four rates (0, 5, 10 and 20 per cent). However,
amendments to the Law on Value Added Tax introduced on 1 January 2004
(Law of 17 June 2003) had repealed the VAT rate of 20 per cent. The tax
was collected monthly and settled at the end of every calendar year. VAT
applied generally to all products and services in the covered categories
and used in production and consumption in Viet Nam irrespective of their
origin. The list of items exempt from VAT had been issued in accordance
with Circular No. 122/2000/TT-BTC of 29 December 2000 of the Ministry of
Finance. He provided a detailed listing of imported items subject to VAT
(exempt, 5 or 10 per cent) in 2003, prepared in accordance with the
Minister of Finance's Circular No. 84/2003/TT-BTC of 28 August 2003 (see
notice in document WT/ACC/VNM/28/Add.2). In response to Members'
comments, he noted that the amendments to the Law on Value Added Tax
which had entered into force on 1 January 2004 had made excise taxed
goods subject to VAT.
A Member noted that the VAT exemption on unprocessed and semi-processed
agricultural and aquatic products sold by individuals and organizations
in Viet Nam was discriminatory as similar imported products were taxed at
5 per cent. This Member invited Viet Nam to integrate producers of
unprocessed and raw agricultural products into its VAT system or,
alternatively, to commit to exempt imports of such products from VAT from
the date of accession. In response, the representative of Viet Nam said
that the objective of this measure was not to protect domestic production
against imports, but a measure to simplify the management of the VAT
system. A large number of households involved in small-scale farming
sold their products without invoices, which made tax collection and
management difficult. Viet Nam's administrative capacity in this area
was very limited. However, in the light of Members' comments, Viet Nam
had reviewed its provisions on value-added tax and adopted a new Law on
Amendments of and Additions to some Articles of the Law on Excise Tax and
the Law on Value Added Tax in November 2005, which exempted all
unprocessed and raw agricultural products, whether domestically-produced
or imported, from value-added tax. He provided an updated list of
products exempt from VAT in Table 11.
Noting that Viet Nam exempted from VAT machinery equipment imported for
fixed asset purposes by foreign-invested enterprises according to
Article 60 of the Foreign Investment Regulation, a Member requested
Viet Nam to apply this exemption uniformly and in compliance with
Article III of the GATT 1994, as VAT exemptions appeared not to be
granted if the same kind of equipment could be manufactured in Viet Nam.
In reply, the representative of Viet Nam confirmed that according to
Article 60 of Decree No. 24/2000/ND-CP, VAT was not levied on equipment,
machinery and specialized means of transportation forming part of a
technological line, not yet domestically produced, and imported to form
fixed assets of FDI enterprises or to implement business co-operation
contracts. In his opinion, this regulation was not inconsistent with
Article III of GATT 1994 since no comparison could be made to a "like
domestic product", and the purpose of this measure was not to afford
protection to domestic production, but rather to encourage foreigninvested enterprises to invest and set up production facilities in
Viet Nam. The measure favoured foreign-invested enterprises over
domestic enterprises. He noted that equipment and machinery produced in
Viet Nam was subject to the same value added tax as imported products.
The issue of taxation of alcoholic beverages was of considerable interest
to a large number of Members. Some Members noted that a specific tax per
litre of pure alcohol would be the way to ensure non-discriminatory
treatment, as required by Viet Nam's commitments on excise taxes.
Moreover, an excise tax regime based on a specific tax per litre of pure
alcohol would discourage smuggling and counterfeiting, increase overall
excise tax revenue and be easier to administer than an ad valorem system.
These same Members noted that Viet Nam would need to change its
legislation to make its excise tax regime consistent with Viet Nam's WTO
obligations. These Members recalled extensive WTO jurisprudence on
excise tax systems based on ad valorem rates and urged Viet Nam's
National Assembly to take this jurisprudence into account when
implementing these commitments. The representative of Viet Nam noted
that in becoming a Member of the WTO, Viet Nam retained the sovereign
right to implement transparent and non-discriminatory tax policies in
furtherance of domestic policy objectives and in accordance with its
obligations under the WTO Agreement.
The representative of Viet Nam confirmed that from the date of accession,
Viet Nam would ensure that its laws, regulations and other measures
relating to internal taxes and charges levied on imports, except for
those relating to distilled spirits and beer, would be in full conformity
with its WTO obligations, in particular Article III of the GATT 1994, and
that Viet Nam would implement such laws, regulations and other measures
in full conformity with those obligations. The representative of
Viet Nam further confirmed that, within three years after the date of
accession, Viet Nam would apply excise taxes and other internal taxes on
distilled spirits and beer in accordance with the WTO Agreement,
including Articles I and III of the GATT 1994. To this end, he further
confirmed that, within three years after the date of accession, all
distilled spirits with an alcohol content of 20 per cent or higher would
be subject to either a single specific rate per litre of pure alcohol or
a single ad valorem rate. The Working Party took note of these
commitments.
Further, the representative of Viet Nam confirmed that, within three
years after the date of accession, Viet Nam would apply a single ad
valorem rate to all beer products without regard to the packaging of the
product, i.e., draught, draft, bottle, or can. The Working Party took
note of this commitment.
Quantitative import restrictions, including prohibitions, quotas and
licensing systems TC "Quantitative import restrictions, including
prohibitions, quotas and licensing systems" \l 1
The representative of Viet Nam said that Viet Nam had been liberalizing
its quantitative import restrictions, but stated that Viet Nam currently
applied import prohibitions, import-restrictive licensing/quotas and line
management measures. Members noted that quantitative restrictions were
inconsistent with GATT Article XI and that Viet Nam should provide a
single comprehensive and consolidated list of its current quantitative
restrictions, including all bans, quotas and restrictive licensing
requirements. Viet Nam should also provide a timetable for each measure
currently in place, to either be eliminated, revised or replaced with a
specific WTO-consistent alternative, or present an appropriate WTO
justification for the retention of the measure. In response, the
representative of Viet Nam provided the following information: a list of
import prohibitions and their rationale (Table 12); a list of toxic
chemicals prohibited from importation or subject to conditional approval
(Tables 13(a) and 13(b)); and a list of products subject to line
management measures (Table 14). He noted that the notion of "prohibited
business sector" (see paragraph 33 and Table 1) implied a prohibition on
both the domestic business activities and the importation of
corresponding products. He added that, in his view, all WTO-inconsistent
import restrictions, with the exception of the restrictions applied to
sugar, had been eliminated (see paragraph 222 below). In response to a
question, he noted that payment method restrictions established in 1998
had been abolished on 1 May 2001 by Decision No. 46/2001/QD-TTg of 4
April 2001.
The main agencies responsible for issuing detailed regulations and
guidance concerning products subject to import prohibitions included the
Ministry of Public Security, the Ministry of Culture and Information, the
Ministry of Industry and the Ministry of Health. Restrictions on trade
in toxic products were applied equally to Vietnamese and foreign traders.
In exceptional cases, importation of prohibited goods could be authorized
by the Prime Minister for non-commercial purposes, in consultation with
relevant ministries and agencies. However, where products were imported
for security reasons (i.e., the importation of arms), procedures used in
such cases could not be officially published.
Some Members questioned whether Viet Nam was using the least trade
restrictive means to address health, environmental, safety and other
concerns. In response, the representative of Viet Nam replied that due
to administrative capacity constraints in Viet Nam, the health,
environmental, and safety objectives sought through the imposition of
import prohibition could not, in his view, be achieved through
alternative measures.
The representative of Viet Nam noted that Viet Nam prohibited imports of
second-hand clothing to protect public health as it had no enforceable
internal mechanism and no processing and disinfection facilities for used
clothing. He noted that no domestic organizations or individuals were
granted Business Registration Certificates to conduct business in secondhand consumer products subject to import restrictions. He added that
some WTO Members with a higher level of development than Viet Nam
maintained such an import prohibition on certain used items.
He also noted that cigarettes were currently prohibited from importation
as part of an anti-smoking programme aiming at restricting the production
and consumption of cigarettes. Although existing tobacco production
facilities were being utilized, Viet Nam had no intention to develop its
cigarette industry and discouraged the establishment of new production
units. He added that provisions restricting domestic production and
consumption of tobacco had been included in Government Resolution No.
12/2000/NQ-CP of 14 August 2000 on a national policy on preventing
harmful effects of tobacco in the period 2000-2010, and in Decree No.
76/2001/ND-CP of 22 October 2001. Viet Nam had also signed the Framework
Convention on Tobacco Control, adopted by the World Health Organization
on 25 May 2003, in order to limit the increasing number of deaths due to
tobacco-related diseases. The representative of Viet Nam confirmed,
however, that Viet Nam was seeking alternative WTO-consistent measures to
achieve its objectives, and accordingly committed to eliminate the
prohibition on imports of cigarettes and cigars upon accession.
The representative of Viet Nam explained that Viet Nam intended to
establish a production quota that would take into account imports, i.e.,
the quantity of cigarettes imported would be counted against the
production quota. A State-trading enterprise would be the sole importer
and wholesale distributor of cigarettes, as well as other manufactured
tobacco products. Upon accession, Viet Nam would designate the Viet Nam
National Tobacco Corporation (VINATABA) as the responsible State-trading
enterprise. Currently, VINATABA was a State-owned enterprise producing
domestic tobacco products and foreign brands under licence. It was
already the major producer of tobacco products in Viet Nam, and the
largest distributor.
A Member expressed concern about Viet Nam's designation of an enterprise
engaged in the production and distribution of tobacco products as the
enterprise responsible for importing and wholesaling imported tobacco
products. In this Member's view, the interests of a producer of tobacco
products could conflict with providing transparent and non-discriminatory
access for imports in an amount that met demand for the product. Under
WTO rules, VINATABA, having a monopoly for the importation of
manufactured tobacco products, would be obligated to ensure nondiscriminatory market access for these imports and could not favour the
production and distribution of domestic product.
The representative of Viet Nam confirmed that from the date of accession,
the import ban on cigarettes and other manufactured tobacco products
would be eliminated and replaced with a production quota that included
imports. The domestic production quota would be reduced by the quantity
of cigarettes imported. A State-trading enterprise would provide access
to Viet Nam's market for manufactured tobacco products, including
cigarettes, in accordance with WTO provisions, and would operate in a
transparent and non-discriminatory manner. The Working Party took note
of these commitments.
The representative of Viet Nam said that importation, registration and
circulation of motorcycles with engine capacity exceeding 175 cm³ had
been prohibited to ensure traffic safety. Importation of motorcycles
with engine capacity exceeding 175 cm³ had been allowed only for special
purposes such as for the armed forces, security personnel, or for
competitive sports. Responding to calls for removal of this ban upon
accession, as motorcycles of this size were produced and sold as a
commercial good for non-military use in many countries, the
representative of Viet Nam noted that the prohibition had been applied on
a non-discriminatory basis and that Viet Nam had no domestic production
of such motorcycles.
The representative of Viet Nam subsequently confirmed that Viet Nam would
establish a non-discriminatory and transparent system for the
importation, distribution, and use of large motorcycles by individuals
and firms that met appropriate criteria by 31 May 2007. He further
confirmed that this commitment was made without prejudice to the
distribution commitments set forth in Viet Nam's Schedule of Specific
Commitments. Prospective purchasers and/or users of large motorcycles
would need a large motorcycle operator's licence from the appropriate
authority before purchasing or using a large motorcycle. To ensure the
responsibility of large motorcycle operators, an applicant for an
operator's licence would be required, inter alia, to reach a certain age
and to demonstrate knowledge and skill in safely operating a large
motorcycle. Distributors of large motorcycles would be permitted to sell
such motorcycles only to purchasers presenting a valid large-motorcycle
operator's licence from the appropriate regulatory authority. Any
approvals required for the importation of large motorcycles (e.g., from
the Ministry of Public Security or the Ministry of Trade) would be
administered as automatic licenses in conformity with relevant WTO
provisions, e.g., the GATT 1994 and the Agreement on Import Licensing
Procedures, without restriction on the engine size, based on nondiscriminatory published criteria, and without any overall quantitative
restrictions. Distributors would be able to import large motorcycles for
demonstration and showroom purposes, and for the operation of rider
training programmes. The Working Party took note of these commitments.
A Member asked Viet Nam to provide data on domestic production and
registration of cars and trucks in Viet Nam and to justify Viet Nam's
current ban on imports of second-hand vehicles. In response, the
representative of Viet Nam said that 51,500 cars had been registered
annually between 2003 and 2005, including 18,980 trucks and 24,200
passenger cars. In 2003-2004, approximately 43,850 cars and trucks had
been produced annually. The representative of Viet Nam added that he
considered the import prohibition on second-hand motor-vehicles of less
than five years to be the most feasible measure to ensure traffic safety
that Viet Nam could implement under the current conditions, as there was
no alternative enforceable internal mechanism. Asked to reconsider the
ban, which in the view of Members was not the least trade restrictive
measure to ensure traffic safety, the representative of Viet Nam
subsequently confirmed that Viet Nam would eliminate the import
prohibition on used motor-vehicles and replace it with increased import
duties from the date of accession. Detailed information on the proposed
system is provided in Table 15. Importation of used motor vehicles had
effectively been allowed as from 1 May 2006. He further confirmed that
Viet Nam was developing a system of quality standards for traffic,
environment, and human health/safety applicable to means of
transportation in compliance with WTO rules. Regulations in this regard
would be issued promptly. Viet Nam would only apply technical measures
to second-hand motor vehicles in compliance with the TBT Agreement. The
Working Party took note of these commitments.
A Member noted that the additional import duty to be imposed on secondhand motor vehicles could only be used for products in a separate tariff
line for used vehicles. This Member urged Viet Nam not to introduce
additional duties that would not be consistent with WTO rules.
In response, the representative of Viet Nam acknowledged that Viet Nam's
nomenclature only provided for breakouts at the 8-digit level for used
motor vehicles under heading 8703. Under Viet Nam's Tariff Schedule, all
used automobiles for which there was no 8-digit breakout were subject to
150 per cent of the tariff rate imposed on new automobiles - under the
current ban, used motor vehicles could only be imported in exceptional
cases upon approval of the Prime Minister. Viet Nam would replace the
current ban with a tariff on used automobiles upon accession, as set out
in Viet Nam's Schedule of Specific Commitments on Market Access for
Goods.
Members also asked Viet Nam to provide an indication of the types of
children's toys considered to have adverse effects on moral education and
social security, and provide examples of depraved and reactionary
cultural products. The representative of Viet Nam stated that all
cultural products identified as superstitious, depraved and reactionary
cultural products were banned from production, exportation, importation,
business and circulation in Viet Nam, whether they were for commercial
purposes or not. This prohibition had been detailed in several
documents, including the Law on Publishing, the Law on the Press, the
Ordinance on Advertising, Decree No. 88/2002/ND-CP of 7 November 2002 on
the management of the import and export of cultural products for nonprofit purposes, and Circular No. 48/2006/TT-BVHTT of 28 April 2006 of
the Ministry of Culture and Information guiding the implementation of
Decree No. 12/2006/ND-CP. He provided the list of legal documents
prohibiting the importation, production and circulation of cultural
products in Annex I to document WT/ACC/VNM/44.
He noted that none of these specific legal documents stipulated the
criteria for determining "superstitious, depraved and reactionary
cultural products". However, "depraved" goods were defined as
pornographic cultural products running counter to Viet Nam's traditional
morals. "Reactionary" cultural products were those propagating or
communicating hatred and violence; destroying the solidarity of the
Vietnamese ethnic community; disclosing national, military, security, and
other secrets provided for in Viet Nam's laws and regulations; or
distorting historic truth, damaging the nation's reputation or national
heroes, etc. "Superstitious" cultural products were cultural products,
including pictures, the sounds or contents of which caused paranoia, went
against nature, or enchanted people to commit crimes or go against the
law. He suggested that depraved, reactionary, and superstitious cultural
products could include books, newspapers, magazines, pictures, paintings,
calendars, posters, catalogues, leaflets, circulars, handbills,
pamphlets, tracts/propaganda leaflets, slogans, couplets, scrolls, sound
or pictures recording tapes and discs of various kinds, films (including
cinematographic films and video films), photos, practical arts, and other
cultural documents and products with depraved, reactionary, superstitious
or morally pernicious content. He provided a more detailed description
of superstitious, depraved, and reactionary cultural goods in documents
WT/ACC/VNM/38, page 3; WT/ACC/VNM/39, page 10; and WT/ACC/VNM/44,
page 38.
Concerning toys, the Minister of Trade had issued a detailed list of
goods subject to import prohibition in Decision No. 0088/2000/QD-BTM of
18 January 2000. The Decision specified the following children's toys as
"having an adverse effect on moral education, children's health and
social security" and, therefore, prohibited in Viet Nam: (i) gun-shaped
toys; (ii) airguns or guns using compressed spring as propelling force
for firing plastic bullets or other kinds of bullets; (iii) guns firing
water or water vapour; (iv) guns flaring or making noise while shooting;
(v) weapon-shaped toys other than gun-shaped toys (e.g., shaped like
grenades, bombs, mines, explosives, swords, spears, bayonets, daggers,
bows and crossbows); (vi) firecrackers of all kinds; (vii) certain types
of virtual toys; (viii) toys in the form of cultural products
(publications, cassettes, discs) and electronic games containing images,
sound, actions describing brutal combats, fights, murderous attacks or
other actions degrading or offending human dignity, destroying the
environment, or detrimental to children's aesthetic sense or adversely
affecting children's education; (ix) computer software and electronic
games with content inciting the users to violence or prostitution; (x)
remote-controlled electrical toys that could interfere with the operation
of other equipment/devices or be unsafe for children; and (xi) toys using
the national flag, Viet Nam's map, Vietnamese leaders' pictures, and
photographs inconsistent with regulations, or for bad intentions.
Asked to provide a specific list of HS categories for children's toys and
superstitious, depraved or reactionary cultural products prohibited from
importation, he said such products could fall under HS numbers 9501 to
9505 for toys having an adverse effect on personal development, social
order, security and safety, and under HS numbers 3706, 4901-4904, 49094911, 8524, and 9701-9706 for superstitious, depraved, or reactionary
cultural products. However, as the HS nomenclature did not classify
goods according to their content, it was not possible to provide a more
specific list.
The representative of Viet Nam confirmed that the prohibition against
superstitious, depraved, and reactionary cultural products applied to all
organizations, individuals, domestic and foreign economic entities on a
non-discriminatory basis. He further confirmed that this prohibition was
based exclusively on the harmful content of the particular product and
would not be applied in such a manner as to deny entry or access to
distribution channels to products that did not fall within these
prohibited categories. To this end, he noted that the Ministry of
Culture and Information's management agencies (which included the
Department of the Press, Department of Publishing, Department of Cinema,
and Department of Performing Arts) conducted inspections in all economic
sectors and assessed whether a cultural product was superstitious,
reactionary or depraved on the basis of applicable laws, including the
Commercial Law, the Law on the Press and the Law on Publication. He
confirmed that cultural products would be permitted into Viet Nam, and
would be allowed equal and non-discriminatory access to distribution
channels, unless, following such inspection of the given product, the
relevant management agency of the Ministry of Culture and Information
determined that the product fell within one of the prohibited categories
prescribed by the Vietnamese laws. The Working Party took note of these
commitments.
In response to a request for clarification from a Member, the
representative from Viet Nam confirmed that the Ministry of Culture's
line management requirements for cultural goods did not apply to products
that did not contain images, sounds, or text of a cultural nature,
including blank computer disks, storage or memory devices, and
application software. The representative of Viet Nam further confirmed
that inspections of cultural products pursuant to the licensing
requirement applied only to the first instance of importation of a given
product, consistent with the requirements applied to domestic producers;
if, upon inspection in the first instance of importation, the Ministry of
Culture and Information approved the product for entry, any subsequent
importation of the identical good from the same exporter would not be
subject to inspection pursuant to the cultural licensing requirement, and
could therefore be granted automatically an import licence and be
imported directly into Viet Nam. The Working Party took note of these
commitments.
Noting that encryption software and machines could be found in computers,
Palm Pilots, phones, etc, a Member asked Viet Nam to provide a detailed
list of "specialized encryption software and machines" prohibited from
importation, excluding commercially traded electronic goods with
encryption technology. The representative of Viet Nam confirmed that the
import prohibition did not apply to general, commonly traded goods
equipped with encryption technology and destined for mass consumption.
Only specialized encryption machines and software subject to State secret
could not be imported (Decision No. 46/QD-TTg of 4 April 2001). For
security reasons, however, his Government could not provide a specific
list of specialized encryption software and machines used in Viet Nam.
The representative of Viet Nam confirmed that from the date of accession,
the restriction on imports of "specialized encryption machines and
encryption software subject to State secret" set out in Table 12 would
not apply to general, commercially traded goods equipped with encryption
technology, which were destined for mass consumption, such as all
products covered by the WTO Information Technology Agreement (ITA). He
confirmed that Viet Nam would permit imports of ITA and other
commercially traded goods in compliance with the WTO Agreement. The
representative of Viet Nam further confirmed that Viet Nam would not
impose unreasonable or burdensome requirements on imports in determining
whether other goods with encryption technology were subject to the import
restriction set out in Table 12. Once officials in Viet Nam had
determined that a type of good equipped with encryption technology was
not subject to this import restriction, that determination would apply to
future imports of such good. The Working Party took note of these
commitments.
A Member was concerned by a ban imposed by Ho Chi Minh City on the sale
and consumption of liquor with more than 30 per cent alcohol content
within the city limits. Such a measure, in the Member's view,
effectively prohibited imported spirits, which were generally above
40 per cent alcohol content, while allowing local production within the
20-30 per cent limit to be traded. This Member requested Viet Nam to
repeal these provisions. In response, the representative of Viet Nam
said that the measure adopted concerned the allocation of new liquor
selling licenses within District 1. Given the high number of liquor
sellers in this area, the Ho Chi Minh City People's Committee had, on 9
June 2005, adopted Decision No. 93/2005/QD-UBND, which temporarily
suspended the allocation of new liquor selling licenses within District
1. This measure applied to all liquor with over 30 per cent alcohol
content, whether domestic or imported. Sellers who had already been
granted liquor selling licenses were allowed to continue selling liquors
as usual, including these with over 30 percent alcohol content.
Noting that Table 13(a) seemed to include some chemicals that were not
covered by the Chemical Weapons Convention, a Member asked Viet Nam to
explain the basis for prohibiting these chemical products. Viet Nam was
also invited to provide further information as to the basis for the
conditional nature of the licensing of imported chemicals listed in
Table 13(b). In response, the representative of Viet Nam said that
Table 13(a) listed toxic chemicals that were explosive, flammable or
corrosive and had adverse effects on human and animal health, assets, the
environment and national security, as well as chemicals falling within
the scope of the Chemical Weapons Convention. As for Table 13(b), it
contained toxic chemicals that caused cancer or were dangerous for human
health or the environment. Trade in these chemicals, including
importation, was regulated by Decree No. 68/2005/ND-CP of 20 May 2005 on
Chemical Safety and subject to certain conditions, such as the existence
of adequate handling facilities. A Member noted that Decree
No. 68/2005/ND-CP set out the framework for trade in, including
importation of, the chemicals listed in Table 13(b) but cautioned that
the Decree lacked details of the specific procedures and technical
standards relevant to obtaining approval for importation. This Member
encouraged Viet Nam to issue appropriate guiding circulars to further
clarify the necessary procedures and technical standards for importation
of these chemicals.
Concerned about Viet Nam's licensing system, some Members asked whether
Viet Nam applied procedures which met the definition of automatic import
licensing under the Agreement on Import Licensing Procedures; these
Members further sought an explanation as to why government ministries
needed to supervise the quality of imported products, as this should be
an issue determined between buyers and sellers. Members requested
Viet Nam to clarify, for each tariff line item, the WTO rationale of the
measure applied and the precise conditions under which licenses would not
be issued or would be restricted in volume or otherwise. A Member noted
that Viet Nam was using discretionary licensing to restrict imports of
dairy products, eggs, maize, tobacco, salt, cotton, and sugar. This
Member invited Viet Nam to eliminate all such measures without an
appropriate WTO justification by the date of accession.
In reply, the representative of Viet Nam provided information on import
licensing procedures in document WT/ACC/VNM/3/Add.1, Annex 3,
subsequently revised in document WT/ACC/VNM/40 of 14 September 2005, and
a list of products subject to import licensing in Annex 2 to document
WT/ACC/VNM/33. Although Viet Nam had initially envisaged phasing out
quotas and restrictive licensing requirements on some non-agricultural
products after accession, the representative of Viet Nam subsequently
confirmed that Viet Nam would eliminate all quantitative import
restrictions in the form of quotas or restrictive licenses upon accession
and provided a timetable for phasing out such measures in Annex 2 to
document WT/ACC/VNM/33. In his view, all WTO-inconsistent import
restrictions, with the exception of the restriction applied to sugar, had
effectively been eliminated pursuant to Prime Minister's Decision No.
46/2001/QD-TTg of 4 April 2001, Prime Minister's Decision No. 91/2003/QDTTg of 9 May 2003, and Prime Minister's Decision No. 187/2003/QD-TTg of
15 September 2003. The restriction on sugar would be replaced by a TRQ
upon accession (see paragraph 167 above). Hence, as from the date of
accession, all import licensing measures would be imposed in the form of
TRQ licensing and automatic
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a u t o m a t ically and were valid for one year, a
period which could be extended upon request. However, as import licenses
were granted automatically, traders preferred, in practice, to apply for
a new import licence rather than request extension.
Current line management measures were imposed to protect the environment,
human health, labour safety, national security, food safety and hygiene.
Import restrictive line management measures had been eliminated in early
2001. Line management measures applied to all organizations and
individuals entitled to import goods, i.e., having duly completed their
business registration. He provided in Table 14 a comprehensive list of
all line management measures applied in Viet Nam in the period 2001-2005,
including the products covered, the WTO justification for such measures,
and the agency in charge of issuing the import licence, where applicable.
He noted that not all line management measures involved licensing. In
his view, existing line management measures were in compliance with
international practice and WTO provisions. The fees associated with the
issuance of line management licenses were consistent with the Ordinance
on Fees and Charges and, in his opinion, modest and commensurate with the
related administrative costs. For example, licensing fees for the
importation and exportation of cultural products amounted to VND 50,000
per licence (about US$3) for commercial transactions and VND 2,000 per
licence (about US$0.12) for non-commercial products, pursuant to Decision
No. 203/2000/QD-BTC of 21 December 2000; licensing fees for imported
plant protection medicine and materials were VND 200,000 per licence
(about US$12), in accordance with Circular No. 110/2003/TT-BTC of 17
November 2003; and fees for granting quarantine certificates for animals
and animal products imported, exported, or in transit were
VND 50,000 (about US$3), pursuant to Decision No. 08/2005/QD-BTC of 20
January 2005. He added that a new line management mechanism for the
post-2005 period had been established pursuant to Decree No. 12/2006/NDCP of 23 January 2006. He confirmed that this new mechanism was designed
with a view to ensuring that it did not impose quantitative restrictions
on imports and that it complied with WTO rules, including Articles XX and
XXI of the GATT 1994.
In response to a Member who requested Viet Nam to list the international
environmental conventions Viet Nam was a party to, he said that Viet Nam
was a signatory to the Convention on World Cultural Heritage and Natural
Resources Conservation; the Convention on Wetland of International
Importance, especially of Waterfowls Habitat (Ramsar); the Convention on
International Trade in Endangered Species of Wild Flora and Fauna
(CITES); the Montreal Protocol on Substances that Deplete the Ozone
Layer; the Framework Convention on Climate Change; the Convention on
Biological Diversity (CBD); the Convention on Marine Law; the Basel
Convention on controlling the transit and disposal of dangerous waste;
the United Nations Convention to Combat Desertification (CCD); the
Cartagena Protocol on Biosafety; and the Vienna Convention on the Ozone
Layer Protection.
Some Members sought a commitment from Viet Nam that, upon accession to
the WTO, it would maintain only those import restrictions that could be
justified under WTO rules. Viet Nam was requested to submit a detailed
action plan for the introduction of licensing procedures that conform to
WTO rules. Notably, Article 1.6 of the Agreement on Import Licensing
Procedures stipulated that licence applicants should need to approach
only one body, and not more than three administrative bodies if "strictly
indispensable". Viet Nam would also need to bring its licensing regime
into full compliance with the time-limits for processing of import
licence applications as set out in Article 3.5(f) of the Agreement on
Import Licensing Procedures.
In reply, the representative of Viet Nam submitted an action plan for the
implementation of the WTO Agreement on Import Licensing Procedures
(WT/ACC/VNM/22), subsequently revised in document WT/ACC/VNM/22/Rev.1.
According to the revised plan, Viet Nam was to ensure full compliance
with the Agreement by 1 January 2005, except for the submission of
publications containing information on import licensing procedures to the
Secretariat (obligation under Article 1.8), and the provision of all
relevant information to Members interested in the trade in a product
subject to non-automatic licensing (Article 3.5(a)). In application of
this action plan, Viet Nam's Prime Minister had issued Decision No.
41/2005/QD-TTg on 2 March 2005. The Decision had come into effect on 1
September 2005 and sought to ensure compliance with WTO rules and
regulations. The representative of Viet Nam confirmed that under
Viet Nam's legislative system, "line management" was defined as
administrative oversight by line government agencies of measures to be
applied consistent with WTO rules, in particular those on SPS, TBT and
import licensing procedures. He further confirmed that under Viet Nam's
regulations, in particular Decree No. 12/2006/ND-CP (which had replaced
Decision No. 46/2001/QD-TTg) and Decision No. 41/2005/QD-TTg, line
management measures could not constitute quantitative import restrictions
or be administered in such a way as to have any trade-restrictive or
distortive effects, and thus were expected to be in compliance with the
Agreement on Import Licensing Procedures.
The representative of Viet Nam confirmed that, from the date of
accession, Viet Nam would eliminate and not introduce, re-introduce or
apply quantitative restrictions on imports, or other non-tariff measures,
such as quotas, bans, permits, prior authorization requirements,
licensing requirements and other restrictions having equivalent effect,
that could not be justified under the provisions of the WTO Agreement.
He confirmed that, to this end, Viet Nam would eliminate no later than
the date of accession the import prohibition on cigarettes and cigars and
used motor-vehicles and all quantitative import restrictions in the form
of quotas or restrictive licenses inconsistent with WTO provisions.
Viet Nam would also convert the discretionary import licensing regime
applied to sugar into a TRQ upon accession. He further confirmed that,
from the date of accession, the authority of his Government to suspend
imports and exports, or to apply licensing requirements that could be
used to suspend, ban, or otherwise restrict the quantity of trade,
including those listed in Tables 12, 13(a-b), and 14, would be applied in
conformity with the requirements of the WTO Agreement. The Working Party
took note of these commitments.
Customs valuation TC "Customs valuation" \l 1
The representative of Viet Nam said that customs valuation of imported
and exported goods was carried out in accordance with the Law on ExportImport Duties of 1998, which had come into effect in 1999. The basic
valuation principle was the "contract price", which was not entirely
synonymous with the "transaction value" stipulated in the Agreement on
Implementation of Article VII of the General Agreement on Tariffs and
Trade 1994 (the Customs Valuation Agreement). Viet Nam provided
information on the implementation and administration of the Customs
Valuation Agreement in document WT/ACC/VNM/3/Add.1, Annex 4, subsequently
revised in document WT/ACC/VNM/35. He acknowledged that several of the
provisions of the Agreement had not yet been implemented in Viet Nam.
However, Viet Nam's customs valuation system was being reformed to be
brought into conformity with the Customs Valuation Agreement. The
National Assembly had adopted a new Law on Customs on 29 June 2001, and
Government Decree No. 102/2001/ND-CP of 31 December 2001 provided
detailed procedures and processes to conduct post-clearance examination
for exported and imported goods. Viet Nam had also introduced measures
to combat commercial fraud. In addition, customs officers and the
business community needed training to use the new valuation procedures.
Some Members noted that Viet Nam used minimum import prices in customs
valuation, and that Viet Nam's valuation practices resulted in higher
tariffs on imports from some countries, raising issues of non-MFN
treatment of imports, transparency and consistency with the Customs
Valuation Agreement. The proliferation of this practice to include
differential valuation treatment for wines, spirits and ceramic tiles was
highlighted. These Members requested Viet Nam to provide a detailed
action plan specifying each measure necessary for the implementation of
the Agreement and target dates for implementation, including the
elimination of minimum customs values.
In reply, the representative of Viet Nam submitted an action plan for the
implementation of the Customs Valuation Agreement in document
WT/ACC/VNM/20, subsequently revised in documents WT/ACC/VNM/20/Rev.1 and
Rev.2, and an update on the implementation of the Customs Valuation
Agreement in document WT/ACC/VNM/34. He noted that domestic legislation
to implement the Customs Valuation Agreement had been largely completed
with the promulgation of Government Decree No. 60/2002/ND-CP of 6 June
2002 and the adoption of a new Law on Import and Export Duties on 14 June
2005 (Law No. 45/2005/QH11), which had replaced the 1998 Law on Import
and Export Duties, and of a Law amending some Articles of the Customs Law
(Law No. 42/2005/QH11 of 14 June 2005). The Ministry of Finance had
promulgated Circular No. 118/2003/TT-BTC of 8 December 2003 guiding the
implementation of Decree No. 60/2002/ND-CP of 6 June 2002, providing for
the introduction of a customs valuation system based on the transaction
value as required by the Customs Valuation Agreement. The new system had
been applied on a pilot basis for certain target groups of countries from
1 January 2004 and had been expanded gradually. On 15 December 2005,
Decree No. 155/2005/ND-CP and Circular No. 113/2005/TT-BTC had been
issued in replacement of Decree No. 60/2002/ND-CP and Circular
No. 118/2003/TT-BTC. The new Decree, which had entered into force on 1
January 2006, made the use of the transaction value applicable to all
imports, in full conformity with the Customs Valuation Agreement. The
Decree also provided for the full application of the computed value
method and the deductive method. Other legal instruments adopted in
December 2005 included Government Decree No. 154/2005/ND-CP of 15
December 2005 guiding the implementation of some Articles of the Customs
Law relating to customs procedures, customs inspection and supervision,
which had replaced Decree No. 102/2001/NC-CP, and Circular No.
114/2005/TT-BTC of 15 December 2005 of the Ministry of Finance on importexport post-clearance audit.
He further noted that minimum customs values had been eliminated in
September 2004 pursuant to Circular No. 87/2004/TT-BTC of 31 August 2004
(which had been replaced by Circular No. 113/2005/TT-BTC in December
2005) and that Viet Nam had fully incorporated the provisions of the
Customs Valuation Agreement and the Interpretative Notes in its
regulations, in particular Circular No. 113/2005/TT-BTC and Decree No.
155/2005/ND-CP of 15 December 2005. Noting that the elimination of
minimum values seemed to apply only to a list of countries and that
minimum import prices still seemed to be used in practice, in particular
for wines and spirits, a Member enquired how Viet Nam intended to ensure
full compliance with the Customs Valuation Agreement upon accession, both
in law and in practice. In response, the representative of Viet Nam
noted that the list referred to had been abolished in 2004. The
representative of Viet Nam stated that to assist its customs officials in
assessing potential risk regarding the truth or accuracy of the declared
customs value for imported goods, Viet Nam was establishing a valuation
database. He added that the database would be used only as a risk
assessment tool and that it would not be used to determine the customs
value for imported goods, as a substitute value for imported goods, or as
a mechanism to establish minimum values. In this regard, Viet Nam would
amend Article 6 of Decree No. 155 before accession to clarify that the
database would not be used to determine the customs value for imported
goods. In addition, the representative of Viet Nam confirmed that the
Ministry of Finance would soon issue guidelines on the use of the
valuation data base that would be consistent with the "Guidelines on the
Development and Use of a National Valuation Database As a Risk Assessment
Tool" prepared by the Technical Committee on Customs Valuation and set
forth in Annex D to Document VT0388E3. A copy of Viet Nam's valuation
database guidelines would be provided to WTO Members for review.
In response to a specific question concerning the implementation of
Article 6.2 of the Customs Valuation Agreement, according to which no
Member could require or compel any person not a resident in its own
territory to produce for examination or to allow access to, any account
or other record for the purpose of determining a computed value, the
representative of Viet Nam noted that such a provision had not been
included in Viet Nam's legislation, but that the Government would add
such a provision prior to accession when it revised Decree No.
155/2005/ND-CP.
In response to a question, the representative of Viet Nam agreed that
Viet Nam's legislation lacked provisions (required by Article I and the
Interpretative Note to Article I:2) to provide for the "circumstances of
sale" method of determining whether the relationship between the buyer
and seller influenced the price. He stated that Viet Nam would amend
Decree No. 155 and Circular 113 to establish this provision prior to
accession.
In response to a question regarding the application of Generally Accepted
Accounting Principles (GAAP) as set forth in the General Note of Annex 1
of the WTO Customs Valuation Agreement, the representative of Viet Nam
stated that the Law on Accounting of 2003 (Article 7) and Viet Nam's
Accounting Standards of 2002 (Standard No. 1) had provisions on basic
accounting principles and principal accounting requirements which were in
accordance with the General Note of Annex 1 of the WTO Customs Valuation
Agreement. In addition, he explained that the provisions of Article 10
of the WTO Customs Valuation Agreement were addressed in Article 15.4 of
Decree 155 which required Customs to keep secret, at the request of
declarants, information provided by declarants related to customs
valuation purposes, except otherwise provided for legitimate reasons in
law, such as Article 7 of the Ordinance on Organization of Criminal
Investigations (No. 23/2004/PL-UBTVQH11) of 20 August 2004, which
required disclosure of information to authorities conducting criminal
investigations.
Asked to clarify whether an importer had the right to judicial review of
customs valuation decisions by an independent judicial body, and that
recourse to an independent tribunal would not preclude the right to lodge
administrative appeals, the representative of Viet Nam said that an
importer could appeal a disputed customs decision of value in accordance
with Article 17 of Decree No. 155/2005/ND-CP and Article 1 of the Law on
Complaints and Denunciation. If dissatisfied or if the settlement period
had expired, the importer could appeal further either to a higher
administrative body or bring a case before the Administrative Court in
accordance with Article 1.7 of Law No. 26/2004/QH11 amending the Law on
Complaints and Denunciation and Article 1.1 of Ordinance No. 10/1998/PLUBTVQH10 of 25 December 1998 amending the Ordinance on Procedures for
Settlement of Administrative Disputes. Cases brought forward by one
complainant would be handled by the Administrative Court. Final and
binding decisions on appeals to the higher Customs bodies were taken by
the Minister of Finance; in exceptional cases the Minister's decision
could be brought before the Prime Minister. In order to comply fully
with Article 11 of the Customs Valuation Agreement, Viet Nam had amended
the Law on Complaints and Denunciation in December 2005 and the Ordinance
on Procedures for Settlement of Administrative Disputes on 5 April 2006.
He confirmed that under the new legislation, the importer or other person
liable for the payment of duty in customs valuation could appeal initial
determinations without penalty, first to the customs agency, which made
the initial determinations, then either to the higher level competent
administrative agency or to the judicial authority, that notice of the
decision on appeal should be given to the appellant and the reasons for
such decision should be provided in writing (Articles 17, 38 and 45 of
the Law on Complaints and Denunciations and the Ordinance on Procedures
for Settlement of Administrative Disputes (as amended)), and that the
appellant shall also be informed of any rights of further appeal. He
further noted that Article 16 of Decree No. 155/2005/ND-CP had introduced
a guarantee system for release of imported goods from customs pending the
final determination of the customs value. Customs would accept the
clearance of goods providing that the declarant provided sufficient
guarantee in the form of a deposit, a surety bond or other appropriate
instruments covering the ultimate payment of customs duties for which the
goods may be liable, as stipulated in Article 13 of the Agreement on the
implementation of Article VII of the GATT 1994. The representative of
Viet Nam confirmed that guidance on this guarantee system would be issued
upon accession.
He added that transparency requirements were provided for in Decree
No. 155/2005/ND-CP of December 2005, in particular Articles 7 and 15.
Pursuant to this Decree, customs authorities were required to inform the
declarant in writing of the method of valuation used. Legal normative
documents pertaining to Customs were published in the Official Gazette in
accordance with Article 10 of the Law on Promulgation of Legal Normative
Documents, as well as in the Customs Newspaper and other newspapers and
on the customs website (see the "Transparency" section below).
He confirmed that customs authorities consulted with relevant ministries
and agencies, including the Chamber of Commerce and Industry, prior to
implementing changes to customs procedures and rules of general
application. The Chamber of Commerce was responsible for collecting
comments from the business community and sending the results to customs
authorities (Ministry of Finance). Enterprises were also invited to
annual meetings with the Prime Minister and regular meetings with
Customs. He added that a transparent post-clearance audit system had
been established pursuant to Article 32 of the revised Customs Law No.
42/2005/QH11 of 14 June 2005. Under this Article, post-clearance audit
was carried out in case of signs of tax or commercial fraud or violation
of import-export regulations or in the event of suspicion of fraud or
violation based on data analysis, customs controls, or information from
agencies, organizations, individuals or foreign customs. Post-clearance
audit aimed at re-examining the accuracy and reliability of documents
presented for customs clearance or compliance of customs clearance with
existing legislation. He further noted that importers were informed
about Customs' classification decisions in writing pursuant to Circular
No. 85/2003/TT-BTC of 29 August 2003 (Item IV, Section B).
A Member sought a commitment from Viet Nam to implement fully the
provisions of Decision 3.1 of the Committee on Customs Valuation
(Treatment of Interest Charges in the Customs Value of Imported Goods)
and paragraph 2 of Decision 4.1 of the Committee on Customs (Valuation of
Carrier Media Bearing Software for Data Processing Equipment). Paragraph
2 of Decision 4.1 provides for the determination of the customs value of
imported carrier media bearing data or instructions only on the cost or
value of the carrier medium.
The representative of Viet Nam confirmed that, from the date of
accession, Viet Nam would fully apply the WTO provisions concerning
customs valuation, including the Agreement on the Implementation of
Article VII of the GATT 1994 and Annex I (Interpretative Notes).
Viet Nam would ensure that any customs valuation method to be applied
would be in accordance with these WTO rules. In this regard, he
confirmed that minimum prices and any system of reference prices or fixed
valuation schedule applied to imports in lieu of the transaction value to
determine customs valuation had been eliminated and would not be
reintroduced and that that all methods of valuation used were in strict
conformity with those provided for in the WTO Customs Valuation
Agreement. He added that Viet Nam was currently applying paragraph 2 of
Decision 4.1, the Valuation of Carrier Media Bearing Software for Data
Processing Equipment (G/VAL/5), as provided in Annex 1 to Circular 113.
Viet Nam committed to implement Decision 3.1 as soon as possible, but in
any event no later than two years from the date of accession and
paragraph 2 of Decision 4.1 upon accession. He further confirmed that
any modification to or amendment of the Decree 155 or Circular 113,
including the Annex thereto, would be in compliance with the WTO Customs
Valuation Agreement, including the Interpretative Notes. Viet Nam would
inform the WTO Customs Valuation Committee of any changes to Decree 155
or Circular 113, including the Annex to Circular 113, or any other laws,
regulations, decrees or circulars that were relevant to the WTO Customs
Valuation Agreement, in accordance with Article 22 of the Agreement,
including relevant changes in the administration of these provisions.
The Working Party took note of these commitments.
Rules of origin TC "Rules of origin" \l 1
The representative of Viet Nam said that Viet Nam had issued several
legal documents to implement ASEAN preferential rules of origin as well
as non-preferential rules of origin, including Decision No. 416/TM-DB of
13 May 1996 of the Minister of Trade, which had since then been replaced
by Decision No. 1420/QD-BTM of 4 October 2004, Joint Circulars of the
Ministry of Trade and the General Customs Department Nos. 09/2000/TTLTBTM-TCHQ of 17 August 2000 and 22/2001/TTLT-BTM-TCHQ of 2 October 2001,
and Decree No. 19/2006/ND-CP of 20 February 2006 guiding the
implementation of the Commercial Law regarding the origin of goods in
accordance with the Kyoto Convention and the WTO Agreement on Rules of
Origin. Viet Nam was participating in the ASEAN Free Trade Area (AFTA)
and the preferential rules of origin of AFTA, and importers were thus
required to submit certificates of origin (form D), proving 40 per cent
ASEAN cumulative origin, for goods imported under the Common Effective
Preferential Tariff (CEPT) implementing the ASEAN Free Trade Area.
Certificates of origin were required for goods (i) originating from
countries to which Viet Nam extended duty preferences in accordance with
Vietnamese laws or international treaties or agreements to which Viet Nam
was a party; (ii) subject to import management regulations in accordance
with Vietnamese laws or international treaties or agreements to which
Viet Nam was a party; (iii) announced by the Government of Viet Nam or
international organizations as likely to harm social security, public
health or the environment; and (iv) imported from countries subject to
trade remedy measures. Certificates of origin issued by manufacturers
had to be certified by the competent agency or organization in the
country of origin. When the origin of the goods could not be determined,
customs authorities charged the ordinary (standard) duty rate, i.e., not
the MFN rate.
In Viet Nam, certificates of origin were issued by the Chamber of
Commerce and Industry of Viet Nam, the Ministry of Trade, or the
Management Boards of industrial parks and export processing zones
authorized by the Ministry of Trade. Pursuant to Decision No.
183/2000/QD-BTC of 14 November 2000, fees charged for the issuance of
export certificates amounted to VND 10,000 per certificate, fees for the
certificate of origin form A for footwear products exported to the
European market to VND 40,000 per certificate, and fees for the reissuance of certificates to VND 10,000 per certificate. These fees had
been set so as to cover the cost of the services rendered (printing
costs, remuneration of the service providers and fee collectors, related
expenditures such as inspection, communications, etc). The owners of the
goods, or the customs agents acting on their behalf, were legally
responsible for the accuracy of the information contained in their
certificates of origin.
A Member requested Viet Nam to supplement or amend its legislation to
meet all aspects of the Agreement on Rules of Origin, in particular the
requirements of Article 2(h) and paragraph 3(d) of Annex II of the
Agreement.
The representative of Viet Nam stated that, in his view, existing legal
documents were consistent with the Agreement on Rules of Origin, although
they did not elaborate fully all aspects governed by the Agreement. He
confirmed that the requirements of Article 2(h) and paragraph 3(d) of
Annex II of the Agreement on Rules of Origin had been incorporated in
Decree No. 19/2006/ND-CP of 20 February 2006 implementing the 2005
Commercial Law. The Decree also provided for the principle of
substantial transformation as a means of determining the origin of goods
and included provisions on verification and audit. In response to a
question, he said that administrative decisions on origin were subject to
the same administrative and judicial review mechanisms as other
administrative decisions.
The representative of Viet Nam confirmed that from the date of accession
Viet Nam's laws and regulations on rules of origin for both MFN and
preferential trade would be applied in conformity with the provisions of
the WTO Agreement on Rules of Origin, including the provisions of
Article 2(h) and Annex II, and that these provisions would be established
in Viet Nam's legal framework. He further confirmed that, in line with
the requirements of Article 2(h) and of Annex II, paragraph 3(d), both
for non-preferential and preferential rules of origin, Viet Nam's customs
authorities would provide an assessment of the origin of the import and
outline the terms under which such an assessment would be provided upon
the request of an exporter, importer or any person with a justifiable
cause. According to the provisions of the WTO Agreement on Rules of
Origin specified above, any request for such an assessment would be
accepted even before trade in the goods concerned had begun, and any such
assessment would be binding for three years. The representative of
Viet Nam further stated that, notwithstanding the measure or instrument
of commercial policy to which they were linked, Viet Nam would not use
the rules of origin as an instrument to pursue trade objectives directly
or indirectly. The Working Party took note of these commitments.
Other customs formalities TC "Other customs formalities" \l 1
Some Members noted that Viet Nam's customs procedures were complicated
and at times unpredictable, depending on the discretion of customs
officials. Moreover, continued high tariffs appeared to be contributing
to rampant smuggling, putting goods cleared through the official channels
at a disadvantage in the Vietnamese market. The presence of significant
quantities of illegally copied goods was also noted. Viet Nam was urged
to establish prompt, simplified and more transparent customs procedures,
as well as to strengthen the protection of intellectual property rights,
including the enforcement capability of border measures.
In reply, the representative of Viet Nam said that customs procedures had
been reformed to facilitate trade and investment and to ensure compliance
with Viet Nam's international obligations. The provisions of the Customs
Law were generally consistent with the set of rules and procedures
recommended by the Revised Kyoto Convention of 1999 on harmonization and
simplification of customs procedures. Viet Nam was a party to the 1974
Kyoto Convention and was taking steps to join the revised Convention.
Further amendments to the Customs Law had been adopted on 14 June 2005 to
ensure full compliance with that Convention (Law No. 42/2005/QH11). The
amendments, which had come into effect on 1 January 2006, made customs
procedures more transparent; provided for standardized customs procedures
expected to be compliant with the Revised Kyoto Convention; simplified
and harmonized customs procedures to reduce the number of documents
required; and introduced a system of electronic customs declaration and
clearance, and a risk management and post-clearance audit system. The
system of electronic customs declaration and clearance had been launched
officially on 19 August 2005 pursuant to the Minister of Finance's
Decision No. 50/2005/QD-BTC of 19 July 2005. The system was being
implemented in several major cities. In response to a question, he noted
that the system allowed Electronic Data Interchange (EDI) transfer of
entry data between customs brokers and the Customs service, but not yet
EDI transfer of data between overseas suppliers and the Customs service.
He stated further that, in his view, Viet Nam had qualified for 81 of the
148 norms and standards provided for by the Kyoto Convention, including
norms on clearance, customs procedures, customs tariff and taxes, and
customs inspections.
He added that Viet Nam was making continuous efforts to ensure fair trade
and reinforce legal compliance. His Government had established a
Steering Committee to supervise activities to combat smuggling and
fraudulent trading practices, and Viet Nam's customs administration was
receiving technical assistance from the World Customs Organization and
bilateral donors to strengthen and enforce anti-smuggling measures.
Viet Nam's customs legislation provided for suspension of customs
clearance in case of IPR violation. He added that new intellectual
property legislation had been passed in 2005, which, in his assessment,
strengthened intellectual property control over exported and imported
goods in compliance with the TRIPS Agreement (see section on "TradeRelated Aspects on Intellectual Property Rights"). The General
Department of Customs had organized training courses to enhance the
knowledge of Viet Nam's customs regulations among customs officials, and
cooperated with the Viet Nam Chamber of Commerce and Industry to raise
awareness of the Law on Customs and its guiding legal documents among
other agencies and the business community. Customs procedures were
publicly known and transparent. They were discussed with interested
parties during the drafting process and published in the Official Gazette
once finalized. They entered into force 15 days after their publication.
All customs procedures, regulations and policies related to importation
and exportation were disclosed officially through mass media (customs
news, customs journal, website of the General Department of Customs HYPERLINK "www.customs.gov.vn"
www.customs.gov.vn ). In addition,
grievance settlement teams that could be contacted via a hotline system
had been set up in every provincial and city customs departments to
discourage bribery practices.
Pre-shipment inspection TC "Pre-shipment inspection" \l 1
Some Members noted that Viet Nam did not apply pre-shipment inspection
requirements. Some Members asked to Viet Nam to ensure, in case it
contracted the services of pre-shipment inspection firms, that the
operations of such firms be consistent with the relevant WTO provisions,
in particular GATT Article VIII, the Agreement on Pre-shipment Inspection
and the Agreement on the Implementation of Article VII of the GATT 1994.
A Member requested a commitment that Viet Nam not apply PSI measures
until WTO-consistent legislation had been implemented.
In reply, the representative of Viet Nam said that Viet Nam's Customs Law
did not include any provision regarding pre-shipment inspection. Results
of non-compulsory inspections could not be used by the customs
authorities. While he had initially indicated that pre-shipment
inspection might be introduced on a trial basis on particular
consignments, he subsequently confirmed that Viet Nam was not operating
any PSI system and was not preparing any legislation covering this
subject matter.
The representative of Viet Nam confirmed that if pre-shipment inspection
requirements were introduced, they would be temporary and in conformity
with the requirements of the Agreement on Pre-shipment Inspection and
other relevant WTO agreements. Viet Nam would take full responsibility
to ensure that pre-shipment enterprises operating on its behalf comply
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,
the 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 particular 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. The Working Party took note of these
commitments.
Anti-dumping, countervailing duties, safeguard regimes TC "Anti-dumping,
countervailing duties, safeguard regimes" \l 1
The representative of Viet Nam said that Viet Nam at the outset had had
no provisions on anti-dumping, countervailing duty or safeguard measures
in its legislation. He noted, however, that the Law on Amendment and
Revision of a number of Articles in the Law on Import and Export Duties
(Articles 2 and 9), passed by the National Assembly on 20 May 1998,
allowed the imposition of additional duties on goods imported at a price
lower than the "normal price as a result of dumping practices, and
consequently causing difficulties to domestic producers of like products"
or "normal price resulting from subsidy in the exporting country,
consequently causing difficulties to domestic producers of like
products". Viet Nam could also impose additional duties on goods
originating in countries that applied "discriminatory treatment against
Vietnamese goods with respect to tariff rates and/or any other measures".
He considered this provision necessary to ensure that Viet Nam, as a non
WTO Member, would not be disadvantaged in international trade.
The representative of Viet Nam acknowledged that Viet Nam needed to
establish a proper legal and institutional framework to enforce
provisions on anti-dumping and countervailing measures. New Ordinances
on Anti-Dumping, Countervailing, and Safeguard Measures had been drafted
to this effect. The Standing Committee of the National Assembly had
approved the Ordinance on Safeguard Action on 25 May 2002, Ordinance No.
20-2004-PL-UBTVQH11 "Against Dumping of Imported Goods into Viet Nam" on
29 April 2004, and Ordinance No. 22-2004-PL-UBTVQH11 "On Measures against
Subsidized Products Imported into Viet Nam" on 20 August 2004.
Implementing regulations for these Ordinances were being drafted. The
regulations would be ready prior to Viet Nam's accession to the WTO.
A Decree on the implementation of the Ordinance on Measures against
Subsidized Products Imported into Viet Nam had already been adopted
(Decree No. 90/2005/ND-CP of 11 July 2005). The Decree had been
promulgated with a view to ensuring conformity with the Agreement on
Subsidies and Countervailing Measures. The Decree included detailed
provisions on confidentiality, provision of information, organization of
consultations, obligation to publish elements or decisions relevant to
investigations, procedures for investigations, application of
countervailing duties, etc. Anti-dumping, countervailing and safeguard
decisions were made public via newspapers, official communication
channels, the Ministry of Trade's website, etc. He added that the
Ministry of Trade would issue an Official Bulletin on anti-dumping,
countervailing and safeguard measures in which decisions would be
published. He further noted that pursuant to Article 27 of the Ordinance
on Anti-dumping and Article 29 of the Ordinance on Measures against
Subsidized Products Imported into Viet Nam, the provisions of
international agreements to which Viet Nam was a party would prevail over
Vietnamese anti-dumping and countervailing legislation in the event of a
conflict. In his view, Viet Nam's new legislation on anti-dumping and
countervailing measures complied fully with the WTO Agreement on
Subsidies and Countervailing Measures and the Anti-Dumping Agreement. In
response to a question, he noted that no trade remedy cases had been
initiated in Viet Nam so far.
The representative of Viet Nam confirmed that his Government would ensure
that any legislation in place at the time of accession providing for the
application of measures taken for safeguard, anti-dumping or
countervailing duty purposes would be in conformity with the provisions
of the WTO Agreements on Safeguards, on Anti-Dumping and on Subsidies and
Countervailing Measures. The representative of Viet Nam further
confirmed that Viet Nam would not apply measures for safeguard, antidumping or countervailing duty purposes after accession until legislation
in conformity with the provisions of these WTO Agreements had been
notified and implemented. In the future elaboration of any legislation
concerning anti-dumping, countervailing duty and safeguard measures,
Viet Nam would ensure their full conformity with the relevant WTO
provisions, including the Agreement on the Implementation of Article VI,
the Agreement on Subsidies and Countervailing Measures and the Agreement
on Safeguards. The Working Party took note of these commitments.
Several Members noted that Viet Nam was continuing the process of
transition towards a full market economy. Those Members noted that under
those circumstances, in the case of imports of Vietnamese origin into a
WTO Member, special difficulties could exist in determining cost and
price comparability in the context of anti-dumping investigations and
countervailing duty investigations. Those Members stated that in such
cases, the importing WTO Memb e r
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n e c e s s a r y
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t a k e
i n t o
a c c o u n t
t h e
p o s s i b i l i t y
t h a t
a
s t r i c t
c o m p a r i s o n
w i t h
d o m e s t i c
c o s t s
a n d
p r i c e s
i n
V i e t
N a m
m i g h t
n o t
a l w a y s
b e
a p p r o p r i a t e .
T h e
r e p r e s e n t a t i v e
o f
V i e t
N a m
c o n f i r m e d
t h a t ,
u p o n
a c c e s s i o n ,
t h e
f o l l o w i n g
w o u l d
a p p l y
" Article VI of the GATT
1994, the Agreement on Implementation of Article VI of the General
Agreement on Tariffs and Trade 1994 ("Anti-Dumping Agreement") and the
SCM Agreement shall apply in proceedings involving exports from Viet Nam
into a WTO Member consistent with the following:
(a)
In determining price comparability under Article VI of the GATT
1994 and the Anti-Dumping Agreement, the importing WTO Member shall use
either Vietnamese prices or costs for the industry under investigation or
a methodology that is not based on a strict comparison with domestic
prices or costs in Viet Nam based on the following rules:
(i)
If the producers under investigation can clearly show that market
economy conditions prevail in the industry producing the like product
with regard to the manufacture, production and sale of that product, the
importing WTO Member shall use Vietnamese prices or costs for the
industry under investigation in determining price comparability;
(ii) The importing WTO Member may use a methodology that is not based on
a strict comparison with domestic prices or costs in Viet Nam if the
producers under investigation cannot clearly show that market economy
conditions prevail in the industry producing the like product with regard
to manufacture, production and sale of that product.
(b)
In proceedings under Parts II, III and V of the SCM Agreement, when
addressing subsidies, the relevant provisions of the SCM Agreement shall
apply; however, if there are special difficulties in that application,
the importing WTO Member may then use alternative methodologies for
identifying and measuring the subsidy benefit which take into account the
possibility that prevailing terms and conditions in Viet Nam may not be
available as appropriate benchmarks.
(c)
The importing WTO Member shall notify methodologies used in
accordance with subparagraph (a) to the Committee on Anti-Dumping
Practices and shall notify methodologies used in accordance with
subparagraph (b) to the Committee on Subsidies and Countervailing
Measures.
(d)
Once Viet Nam has established, under the national law of the
importing WTO Member, that it is a market economy, the provisions of
subparagraph (a) shall be terminated provided that the importing Member's
national law contains market economy criteria as of the date of
accession. In any event, the provisions of subparagraph (a)(ii) shall
expire on 31 December 2018. In addition, should Viet Nam establish,
pursuant to the national law of the importing WTO Member, that market
economy conditions prevail in a particular industry or sector, the nonmarket economy provisions of subparagraph (a) shall no longer apply to
that industry or sector.
The Working Party took note of these commitments.
2.
Export Regulation TC "2.
Export Regulation" \l 1
Customs tariffs, fees and charges for services rendered, application of
internal taxes to exports TC "Customs tariffs, fees and charges for
services rendered, application of internal taxes to exports" \l 1
The representative of Viet Nam said that Viet Nam levied export duties on
some minerals and natural resources exported in raw form. The main
purpose of these export duties was to protect scarce natural resources,
limit the export of strategic goods, and to regulate and reconcile
revenue to the State budget. Export duties were imposed in accordance
with the Law on Import, Export Duties, and Decision No. 45/2002/QD-BTC of
10 April 2002. Viet Nam's export duties were applied on an MFN basis.
Rates of export duty ranged from one per cent on certain precious stones
to 45 per cent on scrap metal. Goods subject to export duties are listed
in Table 16.
Some Members were concerned that the high export duties imposed on
ferrous and non-ferrous scrap (35 and 45 per cent) could distort trade
flows, put pressure on prices, and would restrict exports of these
products. These Members noted that this measure provided a considerable
benefit to users in Viet Nam in relation to users outside Viet Nam. A
Member asked Viet Nam to provide a plan for scheduling the reduction of
all its export duties and eliminate export duties on ferrous and nonferrous metal scrap by the date of accession. In response, the
representative of Viet Nam said that the domestic source of ferrous scrap
was becoming exhausted and that Viet Nam relied on imports of this
product. The measure aimed at ensuring supply for domestic production
and limiting the costs of enterprises needing ferrous scrap. In his
view, this measure did not distort international trade as Viet Nam's
resources were not the main source of ferrous scrap in the world and only
a small quantity of Vietnamese ferrous scrap was exported. He did not
consider the imposition of export duties inconsistent with WTO rules.
In addition, surcharges of 10 per cent were applied to exports of
unprocessed rubber latex and raw cashew nuts. Surcharges applied to
exports of coffee had been phased out in 1995. The rates of surcharge
were linked to fluctuations in commodity prices, and the revenue had been
channelled into the Price Stabilization Fund, later replaced by the
Export Promotion Fund pursuant to the Prime Minister's Decision
No. 195/1999/QD-TTg of 27 September 1999. According to Article 3 of this
Decision, revenue was collected on price differentials for certain
imported and exported goods. For exported goods, the price differential
was calculated on the basis of the actual export price, excluding freight
and insurance, but inclusive of export tax and domestic distribution fee,
if applicable. In response to questions, he said that surcharges applied
for the benefit of the Export Promotion Fund would be adjusted in
accordance with the requirements of the WTO. Viet Nam was trying to
reduce fees and charges applied to exports with a view to encouraging
exportation. He did not consider Viet Nam's regulations on surcharges to
be at odds with WTO rules.
Some Members asked Viet Nam to negotiate bilaterally to reduce its export
duties on ferrous and non-ferrous scrap metal in the context of accession
to the WTO. In their view, the results of such negotiations would form
part of the balance of commitments and concessions in Viet Nam's terms of
accession. These Members emphasized that if Viet Nam subsequently
increased these export duties above the commitment level, it would
disturb the balance of concessions established in the bilateral and
multilateral negotiations for WTO accession, and these Members would have
the right to take appropriate action to rebalance the concessions. Some
other Members stated that this was without prejudice to their views in
respect of the status and legality of export taxes in the framework of
WTO Agreements.
The representative of Viet Nam confirmed that Viet Nam would apply export
duties, export fees and charges, as well as internal regulations and
taxes applied on or in connection with exportation in conformity with the
GATT 1994. With regard to export duties on ferrous and non-ferrous scrap
metals, he confirmed that Viet Nam would reduce export duties in
accordance with Table 17, and that Table 17 included all export duties
that Viet Nam applied to ferrous and non-ferrous scrap metal. The
Working Party took note of these commitments.
Export restrictions TC "Export restrictions" \l 1
Some Members noted that Viet Nam allowed only licensed businesses to
export. In addition, Viet Nam prohibited exports of timber logs, sawn
wood, charcoal, raw rattan and various semi-processed and processed wood
products "for the purpose of protecting the environment" and these
Members asked whether Viet Nam could confirm that domestic production of
these items was also restricted for the same reasons. Some Members were
also concerned that Viet Nam's export quota on rice was WTO-inconsistent,
as Article XI of the GATT 1994 prohibited export quotas unless applied
temporarily to prevent or relieve critical food shortages.
The representative of Viet Nam replied that the import-export licensing
requirement had been abolished by virtue of Government Decree No.
57/1998/ND-CP of 31 July 1998, and that the working capital requirement
for trading enterprises was no longer effective. Viet Nam imposed
product specific controls or restrictions on the items listed in
Table 18. Certain exports were subject to line management approval. The
Ministry of Aqua-culture licensed exports of certain aquatic species (see
Table 19). The list of products subject to export prohibition, in his
view, conformed to the requirements of Article XX of the GATT 1994. An
enterprise wishing to export a product on the prohibited list, submitted
an application, including justifications for the exports, to the Ministry
or People's Committee concerned. If these institutions considered the
demand justifiable, the application would be submitted to the Prime
Minister for final decision. He added that Viet Nam restricted the
cutting volume of wood and maintained an annual cutting allocation in
addition to quantitative restrictions on exports of wood. The production
ceiling for wood products had been reduced from 617,000 m³ in 1995 to
300,000 m³ in 1999, and the corresponding export quotas for natural wood
had been set at 330,000 m³ in 1996, 80,000 m³ in 1997, 100,000 m³ in 1998
and 150,000 m³ in 1999.
In order to ensure national food security, Viet Nam had controlled the
export of rice by setting indicative export volumes and by channelling
exports through so-called focal point exporters. According to Decision
No. 141/TTg of the Prime Minister "On the Administration of Rice Exports
and Fertilizer Imports in 1997" of 8 March 1997, rice export quotas had
been allocated to provincial People's Committees based on the output of
rice paddy in commercial quantities in each province, and the provincial
People's Committees allocated their quotas to enterprises based on their
actual export capacity. Quotas had also been distributed to certain
Central Food Corporations based on their capacity. Enterprises had been
required to be members of the Vietnamese Foods Association to be eligible
for quota allocations. An enterprise unable to fill its allocated quota
would need to report promptly to the Ministry of Trade and the Ministry
of Agriculture and Rural Development. The Prime Minister could transfer
unused entitlements to other enterprises; no other form of quota transfer
or sale was permitted.
The Government had announced the indicative export volume to be allocated
to enterprises at the beginning of each year based on forecasts for
annual consumption, storage and production. The indicative export volume
could be adjusted during the year, and actual exports had exceeded the
indicative levels in 1998 and 1999. As for the focal point exporters,
only State-owned enterprises had held the right to export rice in the
past. Focal point status was no longer limited to State-owned
enterprises and, since 1998, other Vietnamese enterprises regardless of
form of ownership had also been entitled to export rice. The number of
enterprises exporting rice had increased from 26 in 1997 to 64 in 1999,
and had continued to rise in 2000. He confirmed that minimum export
prices on rice and crude oil, serving only as guidance prices, had been
abolished.
Noting that export quotas were generally not justified under WTO rules,
some Members requested a commitment that Viet Nam would only maintain
those export restrictions that could be justified under WTO rules upon
accession to the WTO. Some Members did not consider Viet Nam's export
controls, in particular those on rice and timber, in conformity with WTO
provisions. Viet Nam was requested to revise its regime to introduce WTO
consistent measures to achieve its policy objectives, and to provide a
clear timetable for the elimination of measures inconsistent with WTO
rules.
In reply, the representative of Viet Nam said that rice was considered
vital for Viet Nam's socio-economic security, and Viet Nam therefore did
not intend to eliminate controls on production (and trade). However,
rice export quotas had been eliminated and Viet Nam was not applying any
export restriction on rice at present. Instead, a flexible control
mechanism had been developed. Under this mechanism, at the beginning of
each year, the Government would announce an indicative export volume to
all enterprises, based on annual production and consumption forecasts,
and reserve volumes. The indicated export volume applied to the economy
as a whole; there was no indicative export volume of rice allocated to
individual enterprises and no obligations were imposed on enterprises.
All traders having legally registered their business were free to sign
rice export contracts at their own discretion, but the contracts had to
be notified to the Viet Nam Food Association. No enterprise exporting
rice was granted any exclusive rights or privileges, but Viet Nam would
like to reserve rice exports for State-trading until 2011 for food
security purposes (see Table 8(b)). The Viet Nam Food Association was a
non-governmental socio-professional association operating on the
principles of voluntary participation, self administration, self finance
and self responsibility before the laws. The Association's activities
had been agreed unanimously by its members in accordance with Vietnamese
laws. The association proposed to the Government, on behalf of its
members, policies related to food production and trade, and protected the
legitimate interests of its members. The association was responsible for
informing enterprises about accumulated contracted export volumes. He
added that his Government reserved its right to intervene in the rice
market in a WTO-consistent manner in the event of a domestic shortage of
rice.
In response to a question concerning the suspension of export contracts
for unprocessed minerals, the representative of Viet Nam said that
following serious mining accidents due to the illegal exploitation of
solid minerals and the non-application of safety measures, the Prime
Minister had issued Instruction No. 10/2005/CT-TTg of 5 April 2005
suspending the signing of new contracts to export raw solid minerals
until the issuance of new safety regulations that would supersede
Circular No. 02/2001/TT-BCN of 27 April 2001 on the conditions to export
minerals. The suspension was only temporary. Enterprises having signed
legal mineral export contracts were allowed to continue exporting
normally.
Asked to justify the provisions of Article 5.4 of the Law on Changing and
Amending Several Clauses of the Mineral Law (Law No. 46/2005/QH11)
according to which the State could limit the exportation of raw minerals
and concentrates and to list all minerals affected by this Article, the
representative of Viet Nam said that, under the Mineral Law, minerals
which would meet the quality requirements and conditions stipulated in
the Ministry of Industry Circular No. 04 of 2 August 2005 in the period
2005-2010 would be allowed for exportation. These conditions aimed at
preventing the illegal exploitation, and subsequent exportation, of
minerals.
The representative of Viet Nam confirmed that, upon accession, any
remaining export restrictions and management measures would be applied in
a manner fully consistent with WTO provisions. The Working Party took
note of this commitment.
3.
Internal Policies Affecting Foreign Trade in Goods TC "3.
Internal Policies Affecting Foreign Trade in Goods" \l 1
Industrial policy, including subsidies
TC "Industrial policy, including
subsidies " \l 1
The representative of Viet Nam said that Viet Nam's socio-economic
development strategy was orientated towards industrialization and
modernization. The State had concentrated on rehabilitation, upgrading
and construction of infrastructure such as electricity and water supply,
roads, airports, sea-ports and post and telecommunications facilities.
Most of Viet Nam's industries were at the initial stage of development
and frequently suffered from poor competitiveness. The paper industry,
for example, was characterized by small scale, inefficient technology,
poor product range, low quality and high production costs. At the same
time, the industry was important for the living standards of farmers
supplying raw materials for the production of paper. The industry was
accordingly protected by high tariffs and import control measures.
The representative of Viet Nam submitted a notification on industrial
subsidies, including export subsidies, for the period 1996-1998 in
document WT/ACC/VNM/13, updated to cover the period 1999-2000 in document
WT/ACC/VNM/13/Add.1, and 2001-2002 in document WT/ACC/VNM/13/Add.2. He
also submitted a new notification, covering the period 2003-2004, in
document WT/ACC/VNM/42/Rev.1.
According to the notification for 2003-2004, Viet Nam provided
preferential import tariff rates contingent upon localization ratios with
respect to products and parts of two-wheel motorbikes; preferential
import tariff rates contingent upon localization ratios with respect to
products and parts of mechanical-electric-electronic industries; support
for the implementation of projects manufacturing priority industrial
products; investment incentives contingent upon export performance for
domestic businesses; other investment incentives for domestic businesses;
investment incentives contingent upon export performance for foreigninvested enterprises; other investment incentives for foreign-invested
enterprises; preferential investment credit for development contingent
upon export criteria; preferential development credit for investment
contingent upon localization ratios; other preferential investment credit
for development; support for development of the textile and garment
sector; export promotion; trade promotion; support for mechanical
products; support for the shipbuilding industry; assistance for
commercial development in mountainous, island and ethnic minority areas;
assistance to enterprises facing difficulties due to objective reasons;
and incentives for investment projects in science and technology. Two
other programmes for labour-intensive domestic enterprises and
enterprises employing a large number of female employees had not been
notified in the revised notification as the incentives provided under
these programmes were not industry- or enterprise-specific. Subsidies
granted under the programme for labour-intensive domestic enterprises
included exemption or reduction of land rental and land use tax, and
extended corporate income tax exemptions and reductions. The programme
aimed primarily at creating employment and improving people's incomes and
conditions of living. The incentives provided under this programme were
linked entirely to the number of employees. As for domestic and foreigninvested enterprises employing a large number of female employees, they
were entitled to corporate income tax reductions. The enterprises could
also deduct expenses related to the employment of female workers from the
taxable income.
He noted that most of the subsidy programmes were based on reduction of
or exemptions from taxes (corporate income tax, land rental tax, land use
tax, personal income tax, etc), i.e., revenue foregone to his Government,
and that Viet Nam's statistical and data management systems were not yet
sufficiently developed to estimate the revenue foregone and thus to
provide data on total subsidy amount or subsidy per unit for most of the
programmes listed. However, in his assessment, most of the programmes
provided only minor subsidies. He provided, in Tables 20(a), (b) and
(c), information on investment incentives granted during the period 19962003 according to the type of enterprise, the number of investment
projects and the investment areas having benefited from investment
incentives between 2001 and 2003. Tax incentives were listed in the
investment licenses, i.e., the Government guaranteed the provision of
incentives. There was no standard duration for an investment licence.
Both domestic and foreign-invested enterprises, including joint-ventures
and 100 per cent foreign-owned enterprises, were eligible for incentives
on an equal basis, as described in Programmes IV, V, VI and VII of
document WT/ACC/VNM/42/Rev.1. He confirmed that all direct subsidies
available to State-owned enterprises were also available to private
companies. He further noted that Viet Nam's 2005 Investment Law, which
had come into force on 1 July 2006, had eliminated the practice of
granting prohibited subsidies to encourage investment; granted investment
incentives on equal terms to both foreign and domestic investors; and,
provided that, if the provisions of an international treaty to which
Viet Nam was a signatory were different than the provisions of the
Investment Law, the provisions of the international treaty would prevail.
Questioned about the difference between the land use tax and land rental,
he explained that the land use tax was a tax collected annually by the
Government for the use of land allocated by the Government to entities or
individuals on a long-term basis for the purpose of agricultural
production, residence, construction or business. The land rental was an
annual collectible on the use of land allocated on the basis of land
rental contracts. The criteria for land rental and land use tax
exemptions and reductions were stated in Viet Nam's Notification on
Industrial Subsidies (document WT/ACC/VNM/42/Rev.1).
In response to questions about the programme of preferential import
tariff rates contingent upon localization ratios for domestic and
foreign-invested enterprises producing or assembling mechanical,
electric, or electronic products and/or parts of these products, he noted
that this programme was part of Viet Nam's overall industrialization
strategy, although he recognized that the programme only played a useful
role in the development phase of these industries. He stated that
Decision No. 43/2006/QD-BTC dated 29 August 2006 abolished programmes of
preferential import tariff rates contingent upon localization ratios with
respect to products and parts of mechanical/electric/electronic
industries as from 1 October 2006. He also confirmed that the programme
of preferential import tariff rates contingent upon localization ratios
with respect to two-wheel motorcycles and parts had been terminated as of
1 January 2003.
Asked to provide information about export subsidy programmes in Viet Nam,
he said that Viet Nam had established an Export Promotion Fund to assist,
encourage and promote exportation of Vietnamese products. Subsidies were
provided in the form of interest rate support (full or partial refund of
interest incurred on ordinary bank loans); direct financial support,
particularly to first-time exporters, for exports to new markets, or
goods subject to major price fluctuations; and export rewards and
bonuses. Total expenditure from the Export Promotion Fund had amounted
to VND 193 billion in 2004. Asked to define the terms "financial
support" and "export reward", the representative of Viet Nam said that
financial support covered any kind of financial benefit, and that both
financial support and export reward could be considered as grants.
The representative of Viet Nam stated that the Export Promotion Fund had
also been providing support to enterprises for expenditures on trade
promotion activities such as participation in trade fairs and
exhibitions, market surveys, consultancy fees and the opening of trade
promotion centres and representative offices abroad since early 2001.
Payments under this Fund were determined on the basis of exported value
(0.1-0.2 per cent), but the support could not exceed 50 to 70 per cent of
the actual expenditures of enterprises on such activities. He stated
that Decision No. 279/2005/QD-TTg established a new trade promotion
programme for 2006-2010 and confirmed that this new programme would be
applied
i n
c o n f o r m i t y
w i t h
W T O
r u l e s .
T h e
D e v e l o p m e n t
A s s i s t a n c e
F u n d
"
w h i c h
h a d
b e e n
e s t a b l i s h e d
i n
1 9 9 9
t o
a s s i s t
i n
t h e
i m p l e m e n t a t i o n
o f
i m p o r t a n t
e c o n o m i c
p r o j e c t s
a n d
t h e
d e v e l o p m e n t
o f
d i s a d v a n t a g e d
a r e a s
h a d
b e e n
p r o v i d i n g :
( i )
p r e f e r e n t i a l
i n v e s t m e nt credit for development
contingent upon export criteria; (ii) preferential development credit for
investment contingent upon localization ratios; and
(iii) other preferential investment credit for development. He provided
statistics on lending through the Development Assistance Fund for the
years 2003 and 2004 in Annex 1 to document WT/ACC/VNM/39. The
representative of Viet Nam further confirmed that, as stated in document
WT/ACC/VNM/42/Rev.1, Viet Nam would remove the prohibited elements of the
first two programmes by eliminating the export requirements or
localization requirements, as relevant, by the date of accession.
He added that, among the investment incentives provided to foreigninvested enterprises, Viet Nam granted a five year tariff exemption on
the importation of production raw materials to foreign-invested
enterprises exporting at least 80 per cent of their products, or 50 per
cent in the case of agricultural, forestry or aqua-cultural products.
Investment in such projects was "specially encouraged" according to
Decree No. 24/2000/ND-CP. In addition, preferential rates of corporate
income tax (10, 15 or 20 per cent against the standard rate of 28 per
cent) and tax reductions or exemptions of up to nine years, could be
granted to foreign-invested enterprises depending on their export ratio
or area of investment. The incentives applicable and their duration were
specified in the investment licence. Foreign-invested enterprises were
also allowed to purchase goods that were not produced by them in the
domestic market and were to be processed for export or exported without
processing (except products listed as prohibited to trade for
exportation, or conditionally exported goods).
Investment incentives for domestic firms producing goods for export
included an exemption from import duties on the importation of equipment,
machinery, and specialized transportation means used in the establishment
of the enterprises' fixed assets. Fixed assets used in the production,
processing or assembly of exported goods had been subject to accelerated
depreciation (half the normal duration). In addition, enterprises in the
software and mechanical industry benefited from duty exemption on the
exportation of their products.
He added that Viet Nam operated a duty drawback regime to refund duties
paid on imported products used in the manufacturing of goods for export.
A Member noted that the volumes of products entering Viet Nam's territory
under a duty drawback arrangement should not be considered as part of, or
linked to, any tariff rate quota and asked Viet Nam to clarify the link
between the duty drawback regime and its TRQ arrangements. The
representative of Viet Nam replied that traders could apply for tariff
rate quotas or import directly the goods to be used in the manufacture of
products for export, in both cases benefiting from duty drawback. He
further confirmed that from the date of accession, Viet Nam would apply
import duty exemptions and drawback practices in full conformity with the
Agreement on Subsidies and Countervailing Measures, in particular,
Annexes I and II thereto, consistent with the commitments undertaken in
paragraphs 286 and 288. The Working Party took note of this commitment.
In response to a question about the support programme for shipbuilding,
he added that incentives under this programme were not in any way
contingent upon exportation. Thus, incentives were provided for both
exported vessels and vessels registered domestically. In 2003, four
vessels had been exported and 12 had been registered domestically. In
2004, all vessels (21) had been registered domestically.
Some Members noted that Viet Nam considered itself a low-income
developing country eligible to maintain export subsidies under the
Agreement on Subsidies and Countervailing Measures (SCM). A Member
expressed support for Viet Nam's inclusion under Annex VII of the
Agreement on Subsidies and Countervailing Measures, owing to Viet Nam's
low per capita GDP (less than US$1,000). Another Member, however, noted
that Article 27.2(a) of the Agreement was specific to developing
countries referred to in Annex VII of the SCM, and this was not a selfnominated or expanding list of countries. Moreover, the provisions of
Article 27.4 of the Agreement, available to developing countries with a
small share of world export trade, would not be available to Viet Nam.
While ready to consider some flexibility as to how Viet Nam would phase
out its prohibited export subsidies, this Member maintained that Viet Nam
should have no recourse to provisions allowing the use of prohibited
subsidies following its accession. Moreover, as Viet Nam would be
acceding to the WTO after the expiry of the phase-out period for export
subsidies by developing countries, Viet Nam should phase out its export
subsidy schemes upon accession.
Members noted that Article 32 of the 2005 Investment Law, by stipulating
that investments in export processing zones would be entitled to
incentives, meant that all incentives listed under Section 2 of the Law
could be granted for export activities and therefore considered
prohibited subsidies under Article 3 of the WTO Agreement on Subsidies
and Countervailing Measures. These Members asked Viet Nam to explain how
it reconciled this provision with the expectation that all prohibited
subsidies be eliminated upon accession. A Member noted that aspects of
the Price Stabilization Fund, which had been maintained in the Export
Promotion Fund, i.e., surcharges assessed based on difference between
national and world market prices, appeared to be a price band, and that
the use of these funds for export promotion could be an export subsidy.
The representative of Viet Nam noted that the investment incentives
referred to in Article 32 of the 2005 Investment Law were spelled out in
the implementing Decree and would be offered only in accordance with
Viet Nam's commitments on subsidies (i.e., incentives will not be
contingent upon export performance or local content). In particular,
enterprises in export processing zones would not be required to export
their production and would only be entitled to incentives in the form,
inter alia, of facilitation of procedures with respect to investment and
rental of land and premises; and facilitation in the supply and training
of labour and supply of water, power and other utilities. As for the
surcharges applied under the Export Promotion Fund, he confirmed that
Viet Nam would bind its other duties and charges at zero upon accession
in its Schedule of Concessions and Commitments on Goods.
Some Members asserted that Decision No. 55/2001/QD-TTg provided
prohibited subsidies to Viet Nam's textile and garment industries. In
response, the representative of Viet Nam stated that no disbursement or
subsidy benefit pursuant to Decision No. 55/2001/QD-TTg had been provided
since 31 May 2006, and that Decision No. 55/2001/QD-TTg had been repealed
on 30 May 2006. He also confirmed that Viet Nam would eliminate all
prohibited subsidies (i.e., subsidies contingent upon export performance
or the use of domestic over imported goods) to the textile and garment
industries, including but not limited to investment incentives contingent
upon export performance for domestic businesses, investment incentives
contingent upon export performance for foreign-invested enterprises,
export promotion subsidies contingent upon export performance and trade
promotion subsidies contingent upon export performance, as of the date of
accession. The Working Party took note of these commitments.
Several Members noted that Viet Nam provided investment incentives
contingent upon export performance for domestic businesses and investment
incentives contingent upon export performance for foreign-invested
enterprises to other industries in addition to the textile and garment
industries. These two programmes provided subsidies contingent upon
export performance in the form of preferential corporate income tax
treatment; import duty exemptions for machinery and equipment; and, land
rental, land use payment and land use tax exemptions or reductions.
Article 3 of the WTO Agreement on Subsidies and Countervailing Measures
prohibited the use of such subsidies. Members accordingly asked Viet Nam
to indicate how it intended to eliminate these subsidies.
The representative of Viet Nam confirmed that, as of the date of
Viet Nam's accession to the WTO, no prohibited subsidies would be
provided to new beneficiaries pursuant to the programme that provided
investment incentives contingent upon export performance for domestic
businesses and the programme that provided investment incentives
contingent upon export performance for foreign-invested enterprises. He
further confirmed that over a five-year period beginning on the date of
accession, benefits to current beneficiaries under these two programmes
would be phased-out. The representative of Viet Nam further confirmed
that the programme that provided investment incentives contingent upon
export performance for domestic businesses and the programme that
provided investment incentives contingent upon export performance for
foreign-invested enterprises would be eliminated completely no later than
five years from the date of Viet Nam's accession to the WTO. The
representative of Viet Nam also confirmed that all other prohibited
subsidies would be eliminated as of the date of accession and that any
other remaining subsidy programmes would be brought into conformity with
the WTO Agreement on Subsidies and Countervailing Measures. Viet Nam
would provide notice of measures eliminating these programmes and any
other prohibited subsidies to the WTO. He also confirmed that, by the
date of accession, a subsidy notification, in accordance with Article 25
of the Agreement, would be provided to the Committee on Subsidies and
Countervailing Measures. The Working Party took note of these
commitments.
Technical barriers to trade, standards and certification TC "Technical
barriers to trade, standards and certification" \l 1
The representative of Viet Nam said that a State administration body the Directorate for Standards and Quality (STAMEQ), which consisted of
standardization, metrology, quality management, and conformity
assessments organizations and which reported to the Ministry of Science
and Technology - was responsible for advising the Government on issues
related to standardization, metrology and quality management, and
representing Viet Nam in international standardization fora. STAMEQ had
been designated as Viet Nam's central contact point for standards,
technical regulations and conformity assessment issues, and Viet Nam's
TBT Notification Authority and Enquiry Point pursuant to Decision No.
356/2003/QD-BKHCN of 25 March 2003 of the Ministry of Science and
Technology. He confirmed that the enquiry point would be fully
operational as from the date of accession. He provided initial
information on technical barriers to trade in document
WT/ACC/VNM/3/Add.1, Annex 5.
The main tasks of STAMEQ included preparation of rules and regulations on
standardization, metrology and quality control for approval by the
competent authorities; supervision and control of the implementation of
approved rules and regulations; to organize and guide activities relating
to standardization, metrology and quality control; to formulate national
standards; to perform quality system certification, product certification
and accreditation of testing and calibration laboratories, quality
inspection bodies and quality certification bodies; to implement State
supervision of quality requirements related to goods; to keep the
national measurement standards; to organize and guide activities of
verification, calibration, and certification of measuring instruments and
patterns; to conduct studies on standardization, metrology and quality
control; to participate in international cooperation on standardization,
metrology and quality control; and to provide information and training on
these subjects. Asked to clarify the respective roles of STAMEQ and the
Ministry of Science and Technology, he said that unlike the Ministry of
Science and Technology, STAMEQ did not have the power to issue legal
documents. STAMEQ developed TBT policies and submitted them to the
Ministry or the Government for approval. In addition to its policymaking role, STAMEQ had a technical role (testing, certification,
inspection). Responding to concerns about the ability of STAMEQ to
function independently and impartially as an accreditation body, the
representative of Viet Nam said that the accreditation and certification
services of STAMEQ were entirely separate from a financial, professional,
and legal point of view. STAMEQ's role was to ensure conformity with
Vietnamese laws and international standards and recommendations. He
added that his Government was considering establishing a National
Accreditation Council as an effort towards reorganizing STAMEQ. The
Decision establishing the National Accreditation Council would be
provided to the Working Party once promulgated.
The legal framework for standardization, metrology and quality control
consisted of the Ordinance on Metrology No. 16/1999/PL-UBTVQH10 of 6
October 1999, the Ordinance on Goods Quality No. 18/1999/PL-UBTVQH10 of
24 December 1999, the Ordinance on Consumer Rights Protection No.
13/1999/PL-UBTVQH10 of 27 April 1999, the Ordinance on Food Safety and
Hygiene No. 12/2003/PL-UBTVQH11 of 26 July 2003, issued by the National
Assembly Standing Committee, and other related regulations such as
Decrees or Decisions issued by the Government or Prime Minister,
including Decision No. 444/2005/QD-TTg of 26 May 2005 approving the
scheme of implementation of the TBT Agreement, and inter-Ministerial or
Ministerial Circulars and/or Decisions issued by ministries or Ministers
to guide the implementation of the Ordinance on Metrology and the
Ordinance on Goods Quality. However, a framework law on Standards and
Technical Regulations had been adopted in June 2006, which covered all
standard-related issues previously contained in the various legal
documents, including the Ordinances on Measurement, Goods Quality, Food
Safety and Hygiene, Plant Protection, Veterinary, and Consumer
Protection. This framework Law focused on issues such as the development
and application of standards, conformity assessment procedures, as well
as technical regulations.
The main ministries involved in standards, technical regulations and
conformity assessment procedures were the Ministries of Science and
Technology; Industry; Fisheries; Health; Trade; Agriculture and Rural
Development; Post and Telematics; Resources and Environment; Transport;
and Construction. Asked to define the term "quality" more precisely, he
said that the term should be understood in a broad sense. The Ordinance
on Goods Quality governed the State administration of quality through
technical regulations with the aim to protect human health, safety, the
environment and other legitimate objectives as indicated in the TBT
Agreement.
Viet Nam had embarked on programmes to harmonize national standards with
international standards, particularly for electrical and electronic
products, within the framework of ASEAN, APEC and ASEM. As of December
2004, over 5,800 national standards (Viet Nam standards) existed in
Viet Nam, of which nearly 1,450 standards were foreign regional and
international standards adopted and translated for application in
Viet Nam. The other 4,350 standards, in his view, were in part based on
foreign regional and international standards. Sectors with a low level
of harmonization included shipbuilding, aviation, garments, cosmetics,
wooden articles and glassware, and sectors with geographical, cultural
and custom specificities (e.g. food products, garments, and toys may be
dependent on cultural and custom specificities). Because of changes in
fashion and consumers' needs, harmonization of garment standards focused
on materials and auxiliary parts of garments.
Draft standards were prepared by technical committees (90 technical
committees and 42 sub-committees had been established to date). These
committees and sub-committees had been established by STAMEQ and were
organized and expected to operate in accordance with the guidelines of
the International Standardization Organization (ISO). To facilitate the
collection of comments, STAMEQ posted at the beginning of each year an
annual work programme on the Internet (http://www.vsc.org.vn). This
programme was revised in the second part of the year, generally during
the third quarter, and re-posted. The programme included information
about the title of the proposed standards and technical regulations, the
name of the technical committee in charge, and the form of adoption.
Interested parties could request copies of draft standards for
consideration and comment. He added that a schedule of development would
be considered and added to the programme.
Concerning technical regulations, the Law on the Promulgation of Legal
Documents stipulated that for regulations issued by the Government, the
Government would assign a drafting body to establish drafting committees.
The drafting committees consisted of the relevant agencies and
organizations, experts and scientists. Pursuant to the Law on Standards
and Technical Regulations, ministries, ministerial level bodies and
provincial-level People's Committees that issued technical regulations,
developed them in cooperation with the relevant State management
agencies, scientific and technological organizations, enterprises,
consumers, experts and other relevant agencies. Reviews of existing
regulations were carried out on an annual basis by each government agency
involved. Draft technical regulations were - subject to their nature and
content - submitted to the relevant bodies, organizations and individuals
for comment. Notices of proposed technical regulations were, for that
purpose, published in the Appendix of the Official Gazette by decision of
the competent State bodies (Article 5.4 of Government Decree No.
104/2004/ND-CP of 23 March 2004 on the Official Gazette of Viet Nam and
Circular No. 04/2005/TT-VPCP of 21 March 2005 guiding the implementation
of the Decree). Representatives of stakeholders could participate in the
drafting process by taking part in the drafting committees or by
submitting comments on proposed technical regulations when these were
published in the media. He said further that his Government was
considering publishing draft laws and regulations, including technical
regulations, in the electronic Official Gazette. He added that the issue
of ensuring quality and integrity in the development of legal documents
was provided for in the Law on the Enactment of Legal N o r m a t i v e
D o c u m e n t s .
I n
r e s p o n s e
t o
a
q u e s t i o n ,
h e
n o t e d
t h a t
t h e
L a w
o n
S t a n d a r d s
a n d
T e c h n i c a l
R e g u l a t i o n s
p r o v i d e d
f o r
a
p e r i o d
o f
s i x
m o n t h s
b e t w e e n
a d o p t i o n
a n d
i m p l e m e n t a t i o n
o f
a
t e c h n i c a l
r e g u l a t i o n
" e x c e p t
i n
v e r y
s p e c i a l
c a s e s
s u c h
a s
n a t i o n a l
s e c u r i t y
" w h i c h
h e
c o n s i d e r e d
t o
b e
i n
l i n e
w i t h
T B T
r u l e s .
H e
a d d e d
t h a t
a
n e t w o r k
o f
T B T
n o t i f i c a t i o n
b o d i e s
a n d
e n q u i r y
p o i n t s
h a d
b e e n
e s t a b l i s h e d
i n
t h e
c o n c e r n e d
m i n i s t r i e s
a n d
l o c a l
a u t h o r i t i e s
b y
P r i m e
M i n i s t e r ' s
D e c i s i o n
N o .
1 1 4 / 2 0 0 5 / Q D - T T g
o f
26 May
2005. The network would support the central TBT notification body to
fulfil the obligation of notifying proposed technical regulations to WTO
Members through the Secretariat.
All standards were voluntary unless specifically indicated in the
relevant regulation. Among the 5,800 national standards listed in the
Viet Nam Standards Catalogue in 2004, 231 were mandatory. Mandatory
requirements aimed at protecting the environment or human, animal or
plant life or health, or at preventing deceptive practices or national
security. Requested to provide a list of the mandatory requirements
/technical regulations applicable in Viet Nam, he referred Members to the
internet homepage of STAMEQ ( HYPERLINK "http://www.tcvn.gov.vn"
http://www.tcvn.gov.vn ). Providing an example, he noted that on
24 December 1999, the Standing Committee of the National Assembly had
adopted Ordinance No. 18/1999/PL-UBTVQH10 which stipulated that goods
related to food, safety, sanitary, human health, environment, and other
goods specified by laws and regulations, were obliged to be in conformity
with Viet Nam's national standards. The Ordinance had entered into force
on 1 July 2000, superseding an Ordinance on Goods Quality of 27 December
1990. The Ordinance stipulated that both domestic and imported goods
cou
i
b
q
d
m
r
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n
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u
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e
u
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s p e
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B o t h
e v e l o p e d
a n d
o f
I S O
G u i d e s .
n to establish conformity with
Viet Nam's standards was mostly carried out on a voluntary basis.
Conformity assurance procedures were laid down in Decree No. 179/2004/NDCP of 21 October 2004 guiding the implementation of the 1999 Ordinance on
Goods Quality.
Viet Nam was developing safety certification, formerly known as
"mandatory product quality certification", on the basis of Systems 4 of
the eight third-party certification systems introduced by ISO, notably
for electrical and electronic products. Safety certification would
include type testing and post-certification surveillance in the market or
at the production site. Fees for testing, verification and related
administrative formalities had been established by the Ministry of
Finance (Circular No. 83/2002/TT-BTC of September 2002), based on the
Ordinance on Fees and Charges promulgated by the National Assembly
Standing Committee on 28 August 2001, and Government Resolution
No. 57/2002/ND-CP of 3 June 2002. According to this Circular, Vietnamese
and foreign organizations and individuals paid State management fees and
charges for the granting, testing, goods quality State inspection, and
verification of measuring instruments by State administrative bodies for
standards, metrology and quality, or other authorized bodies. The fees
and charges were stipulated in Vietnamese dong and were based on the
costs of the services rendered. Viet Nam had issued Decision No.
2424/2000/QD-BKHCNMT of 12 December 2000, introducing a procedure for
supplier's declaration of conformity. The procedure was based on ISO/IEC
Guide 22 and applied to products with a lower level of risk to product
users than those subject to the safety certification procedure. Products
covered included electrical goods, foodstuffs, consumer chemicals,
cosmetics, construction materials, children's toys, etc. A revised list
of products covered had been promulgated on 7 March 2006 (Decision
No. 50/2006/QD-TTg). Imported products were also subject to this method.
He expected supplier's declaration of product conformity to become the
principal method of quality management in Viet Nam in the future.
Viet Nam had also established certification schemes of quality assurance
systems based on ISO guidelines, Codex (GMP, HACCP) and on the systems of
other countries such as New Zealand and Japan.
The representative of Viet Nam stated that the Ordinance on Goods Quality
stipulated that the Government should issue a list of goods subject to
mandatory quality inspection. The most recent list had been published in
Prime Minister's Decision No. 50/2006/QD TTg of 10 March 2006. He added
that mandatory registration of product quality had been abolished in
early 2001. Inspection procedures for imported and exported goods had
been simplified by moving towards a system of type testing. The
requirement to inspect each individual consignment could be waived for
companies with a proven track record of quality (i.e., when conformity
with relevant standards and/or technical regulations had been
demonstrated several times for the same goods). The principle of
simplified inspection procedures applicable to imported and exported
goods had been approved by the Minister of Science and Technology in
Decision No. 1091/1999/QD-BKHCNMT of 22 June 1999. The detailed
conditions under which simplified inspection procedures could be applied
were specified in regulations issued by the Directorate for Standards and
Quality and line management ministries for each type of good. Complaints
against decisions by the authorities responsible for conformity
assessment or quality inspection procedures were resolved in accordance
with Viet Nam's Ordinance on Claim and Denouncement. In response to a
Member who enquired why line government agencies had to be involved in
the inspection for quality/conformity testing of imported goods, he said
that government agencies had set up and operated testing facilities to
support enterprises, in particular small and medium-sized enterprises,
many of which did not have testing facilities and were not able to test
the quality and conformity of import products. He noted that these
testing facilities were financially independent.
Asked specifically about the quality inspection and customs procedure for
imported goods subject to State quality inspection, he added that the
procedures were guided by Inter-Circular No. 37/2001/TTLT/BKHCNMT-TCHQ
issued by the former Ministry of Science, Technology and Environment and
General Department of Customs on 28 June 2001. The Circular stipulated
that the owner of imported goods was legally responsible for the
specified quality of imported goods subject to State mandatory quality
inspection. The owner registered for quality inspection with the
inspecting body using the registration form provided in Inter-Circular
No. 37 upon arrival of the goods at the port of entry. In order to
facilitate customs clearance and save importers the costs of storing
their goods at the port of entry during quality inspection, the Circular
provided for the possibility to clear goods at the port of entry before
quality testing/certification, provided the other requirements, such as
tax payment, had been fulfilled. The goods owner was then required to
present, within one working day following customs clearance, the declared
goods in their original state together with the cleared customs documents
and other documents pursuant to the regulations of the inspecting body
for post-customs clearance quality inspection. Post-customs clearance
quality inspection could take place at places other than the port of
entry (in the warehouse, in the store of the importer, etc.). The
inspecting body was required to verify the registration for State quality
inspection, or issue a notification of inspection exemption, to the
customs agency within one working day. The most recent list of imported
and exported goods subject to State quality inspection had been issued in
Prime Minister's Decision No. 50/2006/QD-TTg of 10 March 2006. The list
specified the goods subject to State quality inspection under the
competence of specialized inspecting bodies of the Ministries of Science
and Technology; Health; Agriculture and Rural Development; Industry;
Transportation; Fisheries; Construction; and Labour, Invalids and Social
Affairs. He noted that goods processed for re-exportation by Vietnamese
enterprises - i.e., Vietnamese-owned enterprises and foreign-invested
enterprises in Viet Nam - for foreign traders outside Viet Nam were not
subject to State quality inspection.
Among the steps Viet Nam was taking to remedy deficiencies in its current
standardization and regulatory regime, he noted that existing standards
were subject to review and revision to ensure consistency with
international and regional standards; inspection procedures were shifting
from consignment-by-consignment inspection to type testing where
appropriate; Viet Nam was establishing product testing laboratories
meeting the requirements of ISO/IEC Guide 17025; and Viet Nam had entered
into multilateral mutual recognition agreements (APEC MRA). In response
to a specific question, the representative of Viet Nam said that Viet Nam
had signed bilateral agreements with China, the Russian Federation and
Ukraine, which included provisions on harmonization of national standards
and conformity assessment procedures with international standards and
guides, mutual technical cooperation, and a mechanism for mutual
recognition of conformity assessment results. He referred requests for
the texts of Viet Nam's existing Mutual Recognition Agreements to the
website of STAMEQ ( HYPERLINK "http://www.tcvn.gov.vn"
http://www.tcvn.gov.vn ).
Asked whether and how Viet Nam accepted the results of conformity
assessment procedures in other Members, as foreseen under Article 6.1 of
the TBT Agreement, and whether Viet Nam recognized test data and/or
certification conducted by bodies outside of Viet Nam, he said that
Viet Nam provided many forms of acceptance of testing results or
certification undertaken by foreign organizations. In most cases, test
results and certifications undertaken by foreign organizations were
accepted by the sellers and buyers. For goods subject to quality
inspection and certification, testing and certification results were
accepted under, for example, (i) bilateral and multilateral mutual
recognition agreements to which Viet Nam and exporting countries were
parties; (ii) unilateral acceptance by Viet Nam of foreign laboratories
or certifying organizations; and (iii) import quality inspection.
Viet Nam's unilateral acceptance of foreign laboratories or certifying
organizations was based on the criteria of the ASEAN and APEC mutual
recognition agreements and guidelines. Testing results of foreign
laboratories accredited by foreign accreditation bodies were
automatically accepted in Viet Nam if both Viet Nam and the foreign
country were signatories of APLAC and ILAC MRAs. He confirmed that the
CE mark could be recognized as a standards conformity stamp provided
Viet Nam and the exporting country had signed a mutual recognition
agreement on conformity assessment results.
Some Members asked Viet Nam to confirm that full compliance with the TBT
Agreement would be ensured by the time of accession, and requested a
detailed plan of action addressing all outstanding issues. A Member was
of the view that mandatory certification was not the right approach. The
representative of Viet Nam submitted an Action Plan for the
Implementation of the WTO Agreement on Technical Barriers to Trade in
document WT/ACC/VNM/24, subsequently revised in documents
WT/ACC/VNM/24/Rev.1 and Rev.2. According to the revised plans, Viet Nam
would ensure that all technical regulations, standards, and conformity
assessment procedures would be in full compliance with the Agreement from
the date of accession. The Ministry of Science and Technology developed,
revised and implemented Viet Nam's action plan in cooperation with other
ministries, including the Ministry of Trade. In recent years his
Government had been promoting a programme to review legal documents to
harmonize legal documents with WTO rules, including in the area of
technical regulations and conformity assessment. The Ministry of Science
and Technology acted as the focal point for the revision of technical
regulations. The Ministry of Justice had a central oversight
responsibility to appraise draft legal documents. He added that
Viet Nam, by enhancing the capacity of STAMEQ to prepare standards, would
accept and implement fully throughout its administration the Code of Good
Practice for the Preparation, Adoption and Application of Standards.
The representative of Viet Nam confirmed that Viet Nam would comply with
all the obligations under the TBT Agreement from the date of accession
without recourse to any transitional period. Further, for the purpose of
greater transparency and predictability, he confirmed that Viet Nam would
issue measures that specifically set out Articles 2.1, 2.2, 5.1, 5.2, 5.4
and Annex 1.1 of the TBT Agreement. The Working Party took note of these
commitments.
Sanitary and phytosanitary measures TC "Sanitary and phytosanitary
measures" \l 1
The representative of Viet Nam submitted an Action Plan for the
implementation of the Agreement on the Application of Sanitary and
Phytosanitary Measures in document WT/ACC/VNM/11; subsequently, the plan
had been revised five times. He noted that Viet Nam was working on the
establishment of an SPS regime based on international standards,
guidelines and recommendations. Among the main challenges facing
Viet Nam were the limited capability of staff to conduct pest risk
analysis and the absence of a phytosanitary database. The representative
of Viet Nam stated that his Government was facing difficulties in
performing its own independent risk assessment and was seeking
international assistance to address these issues. He continued that
Viet Nam applied international standards in accordance with the SPS
Agreement in the areas where Viet Nam could not conduct its own
independent risk assessment.
Government authorities responsible for food safety, plant and animal
health included the Departments of Plant Protection and Animal Health
under the Ministry of Agriculture and Rural Development; the National
Fisheries Quality Assurance and Veterinary Directorate under the Ministry
of Fishery; Viet Nam Food Administration under the Ministry of Health;
the Department of Science and Technology under the Ministry of Industry;
and the Directorate for Standards, Measurement and Quality under the
Ministry of Science and Technology. Viet Nam's enquiry point and
notification authority had been officially established at the Ministry of
Agriculture and Rural Development pursuant to Prime Minister‘s Decision
No. 99/2005/QD-TTg of 9 May 2005. Under this Decision, concerned
ministries were required, within their respective scope of
responsibilities, to coordinate with the Ministry of Agriculture and
Rural Development and Viet Nam's SPS Office to carry out the obligation
of notification and enquiry in accordance with the provisions of the SPS
Agreement. The Ministry of Agriculture and Rural Development and
relevant ministries were developing regulations on the coordination and
operation of Viet Nam's National SPS Office and establishing SPS
notification and enquiry networks between Viet Nam's National SPS Office
at the Ministry of Agriculture and Rural Development and focal points at
relevant ministries. Viet Nam's National SPS Office would be fully
operational upon accession.
Phytosanitary measures were regulated by the Ordinance on Plant
Protection and Quarantine on 15 February 1993, amended on 25 July 2001;
the Regulation on plant quarantine, plant protection and pesticide
management attached to Decree No. 58/2002/ND-CP of 3 June 2002; and
decisions and circulars by the Ministry of Agriculture and Rural
Development guiding their implementation. Viet Nam's phytosanitary
legislation was based on the International Plant Protection Convention,
as amended in 1997, and the disciplines of the Asia Pacific Plant
Protection Commission (APPPC). Plant pest surveillance and monitoring
provisions had already been developed in the form of national standards
including requirements for the establishment of pest free areas,
guidelines for surveillance, and determination of pest status in an area.
The Decree on Plant Quarantine would lay down the regulations to
implement the Ordinance on Plant Quarantine. The procedures for Pest
Risk Analysis (PRA) had been developed in line with standards adopted by
the IPPC, namely ISPM No. 2 and ISPM No. 11, and with the PRA procedures
employed by several other WTO Members.
The principal legal framework for sanitary measures was the Veterinary
Ordinance enacted on 15 February 1993; Decree No. 93/CP of 27 November
1993 for implementation of the Ordinance; Regulations on animal
protection and inspection attached to Decree No. 93/CP; the Regulation on
Quarantine Slaughter control and veterinary hygiene inspection of animals
and animal-related products; and Decisions Nos. 389 NN-TY/QD and 607 NNTY/QD providing details of the Ordinance. He added that a revised
Veterinary Ordinance had been adopted on 29 April 2004. The Ordinance
had entered into force on 1 October 2004 and the Decree guiding the
implementation of the Ordinance had been promulgated on 15 March 2004
(Decree No. 33/2005/ND-CP). Provisions on inspection and quarantine of
imported and exported animals and products of animal origin were provided
for in Articles 29 to 37 of the Decree. He confirmed that the owners of
goods, or their representatives, would be notified as to the disposition
of the good in the event that the good was subject to inspection and
quarantine measures. He added that Decisions Nos. 45/2005/QD-BNN,
46/2005/QD-BNN, 47/2005/QD-BNN, 48/2005/QD-BNN, and Decree No.
129/2005/ND-CP on Administrative Infringement in Veterinary Services
provided a detailed legislative framework for veterinary hygiene and food
safety inspection procedures, registration and inspection procedures for
veterinary drugs and vaccines. Fees charged for veterinary services,
including the cost for additional quarantine, testing and/or destruction
of animals, were regulated by Decision No. 08/2005/QD-BTC of 20 January
2005. He confirmed that such fees would not exceed the cost of the
service rendered consistent with the provisions of the GATT 1994 and the
WTO SPS Agreement. He added that Viet Nam was revising its food safety
inspection procedures for production and commercialization of fishery
products and developing approval and veterinary hygiene and food safety
inspection procedures for aquatic animals and products thereof (see
paragraph 374) and that regulations on treatment of infected animals and
animal products were expected to be issued in 2006.
As for food safety, a new Ordinance on Food Hygiene and Safety had been
promulgated in November 2003, along with Decree No. 163/2004/ND-CP in
September 2004 guiding the implementation of the Ordinance. The
Ordinance addressed various issues including hygiene and food safety in
the production, importation, and exportation of food and foodstuff. The
Ministry of Health was responsible for State control of food safety.
Viet Nam was a Member of Codex, FAO and OIE and had become a contracting
member of the International Plant Protection Convention (IPPC) in
February 2005. Viet Nam sought to base its national regulations and
standards on those provided by Codex, IPPC, OIE and FAO/WHO. In his
view, Viet Nam's SPS standards and inspection measures were consistent
with regulations of international organizations such as CODEX, OIE, and
IPPC. As of November 2004, 50 per cent of Viet Nam's national standards
(TCVN) relating to food and foodstuffs, in his view, conformed to ISO,
CODEX, international or regional standards. He added that Viet Nam was
planning to adjust its remaining standards to international and regional
standards, with due regard to the conditions prevailing in Viet Nam. He
noted, in this respect, that the new framework Law on Standards and
Technical Regulations, which had been adopted in June 2006, provided
detailed guidelines for adopting standards, guidelines or
recommendations, including those in the SPS area. The Law provided 60
days from the date of notification for public comment, which period would
be shortened solely in urgent cases of harm to health, safety,
environment, or national security. The representative of Viet Nam
confirmed that, if the period of time for comment were so shortened, WTO
Members would be notified immediately, as called for under Annex B,
paragraph 6 of the WTO SPS Agreement.
He further noted that Viet Nam was participating actively in the regional
standard harmonization arrangements such as ASEAN, APEC and ASEM and was
developing standards to be harmonized with international standards. In
response to questions about the ASEAN harmonization framework, he said
that ASEAN members were developing a harmonization framework for
phytosanitary procedures comprising ten agricultural products at the
outset and applicable to ASEAN members only. Work on a phytosanitary
certification management system had been completed. So far, ASEAN
countries had concentrated mainly on exchanging legal normative
documents, results of scientific studies relating to the phytosanitary
area, and developed a pest list on some major crops for conducting risk
assessment. He confirmed that, in his assessment, the ASEAN
harmonization framework was in line with the rules of the WTO SPS
Agreement. Some Members noted, and Viet Nam acknowledged it, that only
the Codex Alimentarius Commission, the International Animal Health
Organization (OIE) and the International Plant Protection Convention
(IPPC) have been recognized by the Agreement on the Application of
Sanitary and Phytosanitary Measures as international standard setting
bodies.
Viet Nam applied line management measures to imports of some animal and
plant products (see Table 14). These measures, which took the form of
testing certificates, aimed at protecting animal health and plant life.
He confirmed that, in his view, Viet Nam's line management measures
complied with the WTO
S P S
A g r e e m e n t
" V i e t
N a m ' s
i m p o r t
r e q u i r e m e n t s
f o r
a n i m a l s
a n d
a n i m a l
p r o d u c t s ,
i n
p a r t i c u l a r ,
h a d
b e e n
d r a f t e d
t o
b e
b a s e d
o n
t h e
I n t e r n a t i o n a l
A n i m a l
H e a l t h
C o d e
"
a n d
t h a t
t h e
p o s s i b l e
h a r m f u l
c h a r a c t e r
o f
a
p r o d u c t
w o u l d
b e
a s s e s s e d
o n
t h e
b a s i s
o f
s c i entific
evidence. Unsuitable import requirements, if any, would be revised to
meet OIE standards. A Joint Circular guiding the examination and
supervision of exports and imports of animals, plants, and fishery
products subject to inspection had been adopted on 14 March 2004
(Circular No. 17/2003/TTLT-BTC-BNN&PTNT-BTS) to simplify the examination
and supervision procedures applied to imports. Animals and animal
products subject to quarantine were stipulated in Decision
No. 45/2005/QD-BNN. Aquatic animal health inspection and quarantine
procedures for import, export and in-country movements were also being
revised to bring them in line with the Veterinary Ordinance and OIE
regulations and standards. He added that Viet Nam was making efforts to
enhance the capacity of staff and equipment to develop reasonable
procedures for inspection, supervision and approval at border gates.
Information about Viet Nam's veterinary hygiene and food safety
inspection procedures and inspection procedures for veterinary drugs and
vaccines was available on
HYPERLINK "www.mard.gov.vn/DAH%20"
www.mard.gov.vn/DAH or
HYPERLINK "www.cucthuy.gov.vn.%20%20"
www.cucthuy.gov.vn.
Asked specifically about Viet Nam's current SPS requirements for the
importation of meat and poultry, live plants, horticultural products and
grain, as well as technical requirements for the certification,
labelling, and packaging of food products, the representative of Viet Nam
said that, in his view, Viet Nam's requirements for imported meat were
based on the Recommendations of the OIE, the regulations of CODEX,
agreements between Viet Nam and exporting countries, and domestic
regulations that were consistent with the SPS Agreement. Poultry meat
importers were required to obtain a sanitary certificate issued by the
National Veterinary Authority of the exporting country, certifying that
(i) the meat originated from healthy poultry, which comes from a country,
customs territory, or zone free of highly pathogenic notifiable avian
influenza (HPNAI); (ii) the poultry had been examined ante-mortem and
post-mortem and found free from clinical signs of animal infectious
disease; and (iii) met all veterinary hygiene standards and were free
from harmful micro-organisms. He confirmed that the ante-mortem and
post-mortem examinations were also applicable in Viet Nam and that, in
his assessment, meat requirements were generally based on OIE standards.
In the remaining cases, Viet Nam's standards were not stricter than
internationally established standards. Plants imported for consumption,
including grains, were required to be free from plant quarantine pests of
Viet Nam and be accompanied by a Phytosanitary Certificate of the
exporting country. Live plants imported for propagation or planting
should have a quarantine permit issued by the competent Vietnamese
authority, a Phytosanitary Certificate of the exporting country, and be
free from plant quarantine pests. As for technical requirements for the
certification of food products, Viet Nam sought to apply certification
procedures based on national and international standards, and certified
the quality management system based on ISO 9000, Good Manufacturing
Practices (GMP) and Hazard Analysis and Critical Control Point (HACCP)
for food producing units. Labelling and packaging of food products was
regulated according to the Prime Minister's Decision No. 178/1999/QD-TTg
of 30 August 1999, Circular No. 34/1999/TT-BTM of 15 December 1999
guiding the implementation of the Decision, and Circular No. 15/2000/TTBYT of 30 June 2000.
A Member expressed concerns about Viet Nam's poultry import requirements,
which imposed burdensome obligations on foreign suppliers, and asked
Viet Nam to bring its import requirements for poultry into conformity
with the provisions on national treatment, harmonization, regionalization
and burdensome entry requirements of the SPS Agreement. In response, the
representative of Viet Nam said that veterinary hygiene requirements for
poultry imports and procedures for veterinary drug and vaccine inspection
were stipulated in Articles 38 to 41 and 52 to 62 of Decree No.
33/2005/ND-CP and published in English on the website of the Veterinary
Agency ( HYPERLINK "www.mard.gov.vn/dah%20"
www.mard.gov.vn/dah or
HYPERLINK "www.cucthuy.gov.vn"
www.cucthuy.gov.vn ). Under this
Decree, animals intended for slaughter or preliminary processing were
required to satisfy veterinary hygiene standards and to have been
quarantined and certified by the competent professional State veterinary
agency. Slaughter or preliminary processing had to take place at
premises for slaughter and processing. Products of animal origin were
inspected by the competent authority prior to, during, and after
slaughter or preliminary processing. He noted that these requirements
applied to both domestic and imported poultry. He added that Viet Nam
was reviewing, amending and supplementing its poultry import measures to
ensure conformity with the SPS Agreement.
Asked to clarify why the Ordinance on Food Hygiene and Safety restricted
the entry of products to no more than two-thirds of their expiration
date, the representative of Viet Nam noted that this measure applied only
to raw food materials and food additives to be used in the production of
food products and not to final food products. This measure had not
affected bulk commodities, final processed products or consumer-ready
products. The measure had been put in place to avoid the importation of
raw food materials and food additives close to expiration and thereby
limit the risk that expired material and food additives be used in the
production of food products as had been revealed by some on-site
inspections. Asked to provide a list, by HS codes, of the products
covered by this limitation, he added that no such list was available. In
response to a Member who questioned the rationale of requiring that all
pre-packaged food contain shelf-life requirements in addition to
expiration date information, he added that under Article 35 of the
Ordinance on Food Hygiene and Safety, food labels had to indicate either
the manufacture date, the expiration date or the shelf-life, not all
three. In addition, paragraph 2, Article 11(a) of Prime Minister's
Decision No. 178/1999/QD-TTg of 30 August 1999 required that some
products such as food, cosmetics and pharmaceutical products be labelled
with the expiration date.
Viet Nam was in the process of implementing technical regulations on
shelf life for raw food materials and food additives. The implementing
regulation for these products shall be implemented upon Viet Nam's
accession to the WTO. For all other food products, Viet Nam will accept
voluntary manufacturer-determined best-if-used-by dates. The Working
Party took note of this commitment.
A Member noted that it considered the restriction on the entry of some
food products to no more than two-thirds of their expiration date to be
arbitrary, non-transparent, and not consistent with relevant
international standards. The representative of Viet Nam confirmed that
any entry restrictions based on shelf-life measures applied to raw food
materials and food additives would be based on scientific principles
including, for example, relevant international standards. The Working
Party took note of this commitment.
Asked to describe the process in place to enable the recognition of
measures, the representative of Viet Nam said that Viet Nam required
other countries to identify the relevant SPS measures in detail to allow
the Vietnamese authorities to evaluate them in accordance with the
Decision on Equivalence of the SPS Committee. On-site investigations
were conducted in the countries if necessary to check the implementation
of the measures. Viet Nam had signed a number of bilateral agreements on
food hygiene and safety, and sanitary and phytosanitary measures with
other countries. As of November 2005, Viet Nam had agreements and
Memoranda of Understanding on plant protection and quarantine cooperation with 11 countries and agreements and Memoranda of Understanding
on animal health and quarantine with 13 countries. SPS agreements and
Memoranda of understanding had also been signed with Canada, China, the
Republic of Korea, and Thailand, as well as a Mutual Recognition
Agreement on fishery with the EC. Viet Nam expected to sign an agreement
on mutual recognition regarding processed food with ASEAN countries and
bilateral agreements on food safety with Lao PDR and Cambodia in 2007.
He added that Viet Nam intended to develop more concrete equivalent
recognition procedures for SPS measures. His Government was seeking
technical assistance to address this issue.
Due to lack of technical capacity and knowledge of risk assessment
techniques, Viet Nam also faced difficulties in conducting risk
assessments. Viet Nam was, however, gradually enhancing risk assessment
techniques and procedures in cooperation with international organizations
and WTO Members. A work plan on risk assessment had been developed to
train staff in risk assessment; equip computers of the animal quarantine
and inspection divisions, the veterinary centres, and the quarantine
stations at major border gates; purchase risk assessment software; set up
a database for risk assessment; and establish a risk assessment unit in
the Animal Health Department. In the implementation of this programme,
Viet Nam had set up a national pest analysis group composed of 14 staff
from the Plant Protection Department, developed a Vietnamese standard on
pest risk analysis in line with international standard No. 2, and
collected guideline documents and pest risk analysis reports from
different WTO Members and websites as reference and information input for
pest risk analysis in Viet Nam. A programme had been launched to set up
a database on plant health control for pest risk analysis purposes, which
listed the pests for each plant in accordance with international
standards. In addition, Viet Nam had started conducting pest risk
assessment on a number of imported plants, had established a network of
specialists in plant protection to support plant risk analysis, and
collaborated with institutes and universities to conduct surveys and
collect information about plant pests. However, further technical
assistance was needed to train staff, provide equipment, set up
databases, and establish guidelines for risk assessment procedures.
Nonetheless, the representative of Viet Nam stated that Viet Nam would
comply with the SPS Agreement upon accession.
Some Members requested Viet Nam to detail how it would act when
international standards did not exist or the level of protection of an
international standard did not meet Viet Nam's appropriate level of
protection, as the Agreement stipulated that Viet Nam would need to
undertake a risk analysis to validate each measure (Article 5.1), or
determine that insufficient scientific evidence would only justify the
application of a provisional measure (Article 5.7). Viet Nam was invited
to develop a process for approving scientifically justified measures
stricter than international norms. A Member noted that WTO provisions
did not require WTO Members to conduct their own risk assessment; when
technically viable, they could use those conducted by other Members or
international organizations.
The representative of Viet Nam replied that Viet Nam's SPS standards were
based on CODEX, IPPC and OIE standards, but had a generally lower level
of protection in order to adapt to the production conditions in Viet Nam.
Should CODEX, IPPC and OIE standards not be available, Viet Nam would
adopt the standards of regional or developed countries, or as a last
resort, national standards would be applied to the extent that these were
consistent with the SPS Agreement. In the event of non-existent or
insufficient international standards, Viet Nam would undertake its own
risk assessment to meet its appropriate level of protection or consult
the regulations of WTO Members, in particular those having trade
relations with Viet Nam, and seek technical assistance to develop
appropriate measures in accordance with paragraphs 1 and 7 of Article 5
of the SPS Agreement.
He confirmed that, in his assessment, Viet Nam took into account regional
conditions in its application of SPS measures, as required by Article 6
of the SPS Agreement, and applied SPS measures in a non-discriminatory
manner.
A Member expressed reservations about Viet Nam's current legislation on
veterinary drugs, in particular the requirement that new drugs put
forward for circulation in Viet Nam be re-trialled in Viet Nam, which
generated additional costs and duplicated the trials already performed by
the producer, and that the quality of a drug be reviewed in case of
complaints and denunciations, which could lead to abuse for non-health
and safety reasons. In response, the representative of Viet Nam said
that under Article 48 of the Veterinary Ordinance, only veterinary drugs
produced in foreign countries, imported for the first time into Viet Nam,
and not included in the list of veterinary drugs permitted for
circulation in Viet Nam, had to be registered for importation. Viet Nam
was developing procedures on drug registration for circulation in
Viet Nam, which would specify the types of drugs subject to re-trial.
The procedures on veterinary drug registration have been promulgated by
Decision No. 10/2006/QD-BNN of 10 February 2006. Concerning the
requirement for quality review in case of complaints and denunciations,
he noted that the assessment would be based on inspection or testing
results by the veterinary drug control agencies upon request of the
government management body.
A Member requested Viet Nam to establish a law or guidance requiring the
publication of proposed SPS measures and a reasonable timeframe for
comments from Members. This Member was concerned that the solicitation
of comments might not be an open and transparent process. This Member
noted, in particular, that in many cases the degree of specificity
predetermined in which journal the measure was announced, the drafting
Ministry decided who should review a particular regulation, and the
regulation was published essentially to announce its adoption. This
Member sought assurances that these practices would be amended, that
draft SPS measures would be announced publicly, that 60 days would be
provided for public comment, that there would be a final review process
to incorporate comments, and that the proposed date of adoption and
future date of enforcement would be clearly announced.
In response, the representative of Viet Nam said that comments on draft
regulations were solicited from all parties at an early stage of the
process. Pursuant to Article 3 of the new Law on the Enactment of Legal
Normative Documents, as revised in 2002, all draft legal normative
documents were open for comment. Accordingly, when drafting legal
documents and regulations related to TBT and SPS measures, drafting
agencies were required to seek comments from all relevant bodies,
organizations and individuals. He added that Decision No. 1117/QD-BNNTCCB of 18 April 2006 of the Ministry of Agriculture and Rural
Development on the organization and operation of Viet Nam's SPS National
Office provided for a suitable timeframe for public comment on draft SPS
standards and regulations of no less than 60 days, in conformity with the
SPS Agreement. He confirmed that draft SPS measures and proposed actions
related to SPS were posted on the enquiry point's website. The website
could be accessed by both the public and private sector. He further
noted that all legal documents, including those related to SPS issues,
were published in the Official Gazette and entered into force a minimum
15 days thereafter in accordance with the amended Law on the Enactment of
Legal Documents. At present, SPS-related legal documents were accessible
at two websites (http://www.mard.gov.vn/dah or
HYPERLINK
"www.cucthuy.gov.vn%20"
www.cucthuy.gov.vn and
HYPERLINK
"www.ppd.gov.vn"
www.ppd.gov.vn ). The functions and tasks of
concerned ministries in implementing SPS notification obligations were
stipulated in Article 4 of Prime Minister's Decision No. 99/2005/QD-TTg.
A Member also noted that Viet Nam's legislation did not seem to include
provisions as to how an OIE-reportable disease or IPPC-monitored pest
would be reported to international standards bodies, border authorities,
trade partners or the supplying country. This Member invited Viet Nam to
establish clear communication channels. In response, the representative
of Viet Nam said that the possible presence of a reportable disease would
be posted on the website of the Department of Animal Health ( HYPERLINK
"www.mard.gov.vn/dah%20"
www.mard.gov.vn/dah or
HYPERLINK
"www.cucthuy.gov.vn"
www.cucthuy.gov.vn ) and sent to the OIE in
accordance with OIE's regulations and to the IPPC or an associated
regional body in accordance with IPPC regulations. Such information
would also be sent to other stakeholders as agreed in bilateral
agreements or upon request.
Some Members noted that Viet Nam appeared to be taking appropriate
account of international standards, guidelines and recommendations in
establishing its SPS regime, and welcomed a commitment from Viet Nam to
implement the SPS Agreement from the date of accession without recourse
to any transition period. A Member called on Viet Nam to ensure that the
enquiry point would provide prompt responses to specific enquiries and
that an open and flexible system of inter-agency consultation would be
put in place; to establish a transparent process for the development of
SPS measures, including the publication of draft measures and proposed
actions in an official journal for a reasonable time period to allow
comments and their timely notification to the WTO Secretariat; and to set
up a transparent science-based process for the assessment of risks.
While the representative of Viet Nam had initially indicated that his
Government lacked human resources and technical equipment and facilities
to implement fully its obligations under the SPS Agreement and would need
a transition period, the representative of Viet Nam subsequently
confirmed that Viet Nam would comply with the requirements of the SPS
Agreement upon accession without recourse to any transitional
arrangements. He noted, however, the importance to Viet Nam of receiving
technical assistance in the area of SPS, as provided in Article 9 of the
SPS Agreement. In particular, he hoped that concrete technical
assistance would be delivered to train staff and help build up
notification procedures and an SPS official journal, and that technical
equipment and expertise (in particular for disease risk analysis,
assessment, inspection, control, and approval procedures) would be
provided to develop Viet Nam's laboratories, information systems and
control procedures.
The representative of Viet Nam confirmed that Viet Nam would apply the
Agreement on the Application of Sanitary and Phytosanitary Measures from
the date of accession without recourse to any transition period. He
further confirmed that SPS measures, applied under the purview of line
management, would be subject to all relevant disciplines of the SPS
Agreement. The Working Party took note of these commitments.
Trade-related investment measures (TRIMs) TC "Trade-related investment
measures (TRIMs)" \l 1
Noting that Viet Nam appeared to apply local content requirements and an
80 per cent export ratio requirement to certain industrial products in
accordance with Decision No. 718/BKH-QD, and that the transition period
for developing country Members for such requirements expired at the end
of 2000, some Members requested a detailed action plan from Viet Nam,
identifying current measures inconsistent with the Agreement on TradeRelated Investment Measures (TRIMs Agreement) and specifying a
timetable for their elimination. In the view of some Members, Viet Nam
should comply fully with the TRIMs Agreement from the date of accession
to the WTO without invoking a transition period. A Member noted that
while Decision No. 718/2001/QD-BKH had removed some products from the
list of goods subject to the 80 per cent ratio requirement, in practice
Viet Nam still appeared to apply export requirements to these products.
This Member also noted that in some cases, foreign-invested enterprises
appeared to have been requested to maintain the same export sales ratio
for products not included in the list (such as pork). A Member reminded
Viet Nam that the solution envisaged for automobile assembly factories,
i.e., voluntary registration of local content, would not solve the
problem of consistency with the TRIMs Agreement. Furthermore, a Member
asked Viet Nam to abolish the regulations restricting the maximum level
of motorcycle production for foreign-invested enterprises. Several
Members noted that most TRIMs had been introduced after Viet Nam's
application to join the WTO, and reminded Viet Nam that acceding
governments were expected not to implement new restrictive measures.
Some Members encouraged Viet Nam not to enforce contracts imposing
requirements inconsistent with the TRIMs Agreement, assuming that the
Government of Viet Nam would also eliminate any such requirements
accepted on a voluntary basis. Viet Nam was invited to confirm that any
export requirement listed in an investment licence, whether issued by the
central government or a local authority, would be eliminated at the same
time. Viet Nam was also asked to commit, from the date of accession, not
to relate tariff quota allocations to the levels of production or export
of particular enterprises that processed the tariff quota product
concerned because, under paragraph 2(a) of the Annex to the TRIMs
Agreement, such measures were inconsistent with Article XI of the
GATT 1994.
The representative of Viet Nam replied that following its application to
the WTO, Viet Nam had amended its legislation to make it increasingly
compliant with WTO provisions on TRIMs. He noted that in 2000, the Law
on Amendment and Supplement to some Articles of the Law on Foreign
Investment had removed the requirement on foreign exchange self-balancing
and the obligation for foreign-invested enterprises to give priority to
the purchase of domestic products; foreign-invested enterprises were free
to choose their own markets for products other than those listed in
Decision No. 718/BKH-QD. Viet Nam had no intention to reintroduce selfbalancing requirements.
The representative of Viet Nam submitted an action plan for the
implementation of the TRIMs Agreement in document WT/ACC/VNM/18, and a
revised action plan in document WT/ACC/VNM/18/Rev.1 of 31 October 2003.
He stated that, in accordance with the revised action plan, the import
duty preferences contingent on localization ratio with respect to
enterprises producing and assembling motorcycles specified in the InterMinistry Circular No. 176/1998/TTLT-BTC-BCN-TCHQ had been eliminated in
2003. Decision No. 43/2006/QD-BTC of 29 August 2006 also abolished
policies of preferential import tariff rates contingent upon localization
ratios with respect to products and parts of
mechanical/electric/electronic industries as from 1 October 2006. In
addition, the export ratio requirement had been eliminated by Decree No.
27/2003/ND-CP of 19 March 2003, and the 2005 Investment Law and its
Implementing Decree no longer conditioned the granting of investment
licenses or the receipt of investment incentives in the manner described
in the TRIMs Agreement.
The representative of Viet Nam confirmed that, without prejudice to
Viet Nam's commitments in paragraphs 286 and 288 of this Report, Viet Nam
would comply fully with the TRIMs Agreement upon its accession to the
WTO. The Working Party took note of this commitment.
Free zones, special economic areas TC "Free zones, special economic
areas" \l 1
The representative of Viet Nam said that Viet Nam had established 124
industrial and export processing zones as of the end of July 2005 (see
Table 21). Industrial zones were established by Government Decision or
Decision of the Prime Minister. The establishment and operation of
enterprises in export processing zones were governed by Government Decree
No. 108/2006/ND-CP of 22 September 2006 guiding the implementation of the
2005 Investment Law.
By the end of 2004, export processing zones and industrial zones had
attracted 3,612 investment projects, of which 1,773 were foreign
investment projects and 1,839 domestic investment projects amounting to
US$15.06 billion and VND 109,000 billion respectively. Ninety-two per
cent of these projects were from private investment sources and 8 per
cent from State-owned enterprises. Enterprises located in the zones
included enterprises producing electric and electronic components,
footwear, handbags, textiles and clothing, animal feeds, metal
components, medicines, and food and beverages. Data on output and
exports of enterprises located in industrial and export processing zones
were not available. He added that Viet Nam was trying to limit the
establishment of new zones to zones for regional development and hunger
and poverty eradication in socio-economic disadvantaged areas.
The representative of Viet Nam confirmed that establishment in such zones
was not contingent upon export performance or the use of domestic inputs.
Government agencies responsible for regulating the operations of
industrial and export processing zones included the Ministry of Planning
and Investment, the Ministry of Industry, the Ministry of Construction,
the Ministry of Science and Technology, the Ministry of Trade and the
Ministry of Home Affairs, in accordance with their functions,
competences, and mandates. In addition, the Ministry of Trade and
Ministry of Labour, War Invalids and Social Affairs had authorized the
management boards of industrial and export processing zones to implement
certain administrative functions under their management. The provincial
People's Committee had authorized provincial management boards of
industrial zones, high-tech zones and economic zones to grant, amend, and
withdraw foreign investment licenses for projects valued at less than
US$40 million. The Ministry of Planning and Investment would be
primarily responsible for ensuring the WTO compliance of the operations
of industrial and export processing zones.
Most incentives previously granted to enterprises located in industrial
and export processing zones took the form of exemptions and reductions of
corporate income tax (see programmes V, VI and VIII in document
WT/ACC/VNM/42/Rev.1). Incentives were awarded to domestic and foreign
investors without discrimination. The 2005 Investment Law no longer
provided for corporate income tax incentives contingent upon export
performance. Enterprises in export processing zones were exempt from
import and export duties for goods imported from or exported to foreign
countries. They were allowed to sell their products in the domestic
market upon approval by the Ministry of Trade. However, all such
products entered the domestic market of Viet Nam under the same tariff
treatment and customs procedures applicable to imported goods.
Enterprises located in industrial zones could import duty-free equipment,
machinery and specialized means of transport (including spare parts and
accessories) for the initial establishment, expansion or rehabilitation
of the project. Materials and parts used in the production of exports
were subject to import duty, which would subsequently be refunded in
proportion to the amount of those materials/parts used in exported
products. He confirmed that, in his assessment, regulations on import
duty exemption were consistent with Annexes II and III of the Agreement
on Subsidies and Countervailing Measures.
Some Members stated that Viet Nam was using prohibited subsidies as
incentives for firms to locate in its export processing zones, as the
benefits were tied to a specific level of exportation from the zone.
These Members requested Viet Nam to abolish all prohibited subsidies upon
accession. Viet Nam was also asked to ensure that its legislation made
the sales inside the rest of Viet Nam subject to the exempted taxes and
tariffs. A Member requested confirmation from Viet Nam that the
preferential treatment for investments in high-tech parks, industrial
zones and export processing zones would not be granted in a manner
inconsistent with the Agreement on Subsidies and Countervailing Measures.
In reply, the representative of Viet Nam said that incentives for
investments in export processing zones were stipulated in Articles 32 and
37 of the 2005 Investment Law. He confirmed that under the Decree
guiding the implementation of the Law, all incentives for investments in
export processing zones would be WTO-consistent, i.e., incentives would
not be contingent upon export performance or local content.
Specifically, enterprises in export processing zones would not be
required to export their products and would be entitled only to
incentives in the form, inter alia, of facilitation of procedures with
respect to investment and rental of land and premises; and facilitation
in the supply and training of labour, and supply of water, power and
other utilities. He added that the preferential treatment provided by
the Regulations on industrial zones, export processing zones and hightech parks were measures commonly applied by other countries to attract
foreign direct investment. The preferential measures applied to
industrial zones, export processing zones and high-tech parks had been
described in the Notification pursuant to Article XVI:I of the GATT 1994
and Article 25 of the Agreement on Subsidies and Countervailing Measures
in document WT/ACC/VNM/13/Add.2. He confirmed that, upon accession, and
without prejudice to Viet Nam's commitments in paragraphs 286 and 288 of
this Report, preferential treatment for investments in export processing
zones would be granted only in a manner consistent with the Agreement on
Subsidies and Countervailing Measures.
The representative of Viet Nam confirmed that from the date of accession
the Government of Viet Nam would ensure enforcement of its WTO
obligations in its export processing zones, industrial zones, high-tech
parks, and any other zones with similar incentives and objectives. In
this regard, the representative of Viet Nam confirmed that, prior to
accession, the Laws on foreign investment and domestic investment and
related regulations would be amended to eliminate any provisions that
conditioned establishment in the zones, or the qualification for or
receipt of tax or any other incentives, on export, export performance or
the use of locally produced goods. The representative of Viet Nam
confirmed that, without prejudice to Viet Nam's commitments in paragraphs
286 and 288 of this Report, all industrial and export processing zone
subsidies that fell within the meaning of Article 3 of the WTO Agreement
on Subsidies and Countervailing Measures would be eliminated on or before
the date of accession, and that such subsidies would not be reintroduced.
Moreover, no new subsidies inconsistent with Article 3.1(a) or (b) would
be introduced after accession. In addition, from the date of accession,
goods produced in export processing zones or industrial or other zones
with similar benefits and objectives under tax and tariff provisions that
exempted imports and imported inputs from tariffs and certain taxes,
would be subject to normal customs formalities when entering the rest of
Viet Nam, including the application of tariffs and taxes. The Working
Party took note of these commitments.
Government procurement TC "Government procurement" \l 1
The representative of Viet Nam said that government purchases accounted
for 14 per cent of Viet Nam's GDP. His Government had promulgated Decree
No. 88/1999/ND-CP on Procurement Regulations on 1 September 1999. The
Decree regulated uniformly the management of bidding activities; the
selection of consultants; procurement of goods; construction and
installation; and the selection of partners to implement projects in full
or in part. Several governmental agencies, including the Ministry of
Investment and Planning in cooperation with the Ministry of Finance, the
Ministry of Trade, the Ministry of Construction, the State Bank of
Viet Nam, and other heads of related ministries/agencies had been
involved in the elaboration of guiding documents to implement the Decree.
The Government Decree had been supplemented and amended by Decrees
Nos. 14/2000/ND-CP of 5 May 2000 and 66/2003/ND-CP of 12 June 2003, and a
Regulation on Procurement had been issued together with the Government
Decree in September 1999. Viet Nam's legislation did not specify the
procurement agencies and entities covered, but according to the
Regulation any purchase of goods and services or any investment by State
agencies, mass organizations and State-owned enterprises financed by the
State budget had to be made in the form of a tender. Viet Nam had not
published any list of procuring entities, but the agencies involved were
mentioned in each bidding announcement. Statistics on the overall value
of public sector purchasing and the major procuring entities were not
available in Viet Nam. Whether tenders for procurement were open to
international bidders, or not, was not provided in the relevant
regulations, but determined according to the nature and purpose of the
procurement.
The 1999 Decree and the Regulation on Procurement had required foreign
contractors to enter into partnerships with Vietnamese contractors or
undertake to employ Vietnamese sub-contractors when participating in
tenders for the selection of consultants, tenders for the purchase of
goods, and tenders for construction and installation in Viet Nam. The
amendments introduced through Government Decree No. 14/2000/ND-CP on 5
May 2000 limited this requirement to international tenders for
construction and installation in Viet Nam. The requirement applied to
all construction projects, including those which were part of a larger
procurement contract.
Successful bidders were required to purchase and use materials and
equipment produced, processed or available in Viet Nam, with due account
taken of quality, price, safety and environmental considerations related
to the procurement. The quality of materials and equipment purchased in
Viet Nam should meet the requirements stipulated in the tender invitation
documents, and be of equal quality to like materials and equipment
purchased overseas. The price paid should also be equal to or lower than
that of like materials and equipment purchased overseas. Safety
requirements and "other necessary issues" would be stipulated in the
tender invitation documents as well as in the procurement contract.
Concerning procedures for publishing tenders, he said that the
notification inviting bids and the bid result were required to be made
public. The opening of submitted bids was made public under the terms
stipulated in the call for tenders according to Article 13 of the
Regulations on Procurement, attached to Decree No. 88/1999/ND-CP. The
opening report should include information such as the name of the tender
package, the date, time and location of the tender opening, the names and
addresses of the bidders, the bid price, the bid bond (warranty) and the
implementation schedule. The representatives of the party calling for
tenders and the bidders were required to sign the report. Although
public notice of government procurement was compulsory, Viet Nam's
legislation did not specify any particular publication where these
notices should be provided. Consequently, public notices were made
through either national or local newspapers, audio-visual media or other
mass media. Procuring agencies and entities announced their tenders in a
least three consecutive issues of widely circulated daily newspapers, or
in the audio-visual and other mass media. The announcements should be
made at least five days before the issue of tender invitation documents
for contracts worth less than VND 2 billion, and minimum ten days prior
for larger tenders. Calls for international tenders were announced in at
least one English-language newspaper with wide circulation in Viet Nam.
The representative of Viet Nam added that a new Law on Procurement had
been adopted in November 2005. The Law provided for greater transparency
in the procurement process. It foresaw the creation of a Procurement
Gazette to provide general information on tendering activities,
invitations for tender, lists of tenderers participating in limited
tendering proceedings, selection of bids, information on enterprises
prohibited to participate, or restricted, in the bidding process, etc.
The party calling for tenders was required to publish the terms and
conditions of the tender in the newsletter. The Law also aimed at
decentralizing procurement decision-making to the ministries, agencies
and local authorities. It also identified bad practices and fraudulent
behaviour, stipulated penalties for violations, and included provisions
concerning right of appeal and the settlement of disputes.
A Member encouraged Viet Nam to continue in its ongoing efforts to make
its procurement systems more transparent and open to competition and to
become an observer to the Committee on Government Procurement upon
accession as a first step towards joining the Government Procurement
Agreement. Noting that membership in the Government Procurement
Agreement would bring Viet Nam benefits both in terms of access to the
procurement markets of other Agreement members on a national treatment
basis and in terms of transparency, another Member invited Viet Nam to
negotiate membership in the Government Procurement Agreement as part of
its WTO accession and to table an entity offer at the time of accession.
Viet Nam was also encouraged to identify its challenges and needs for
technical assistance in implementing the Agreement.
The representative of Viet Nam replied that Viet Nam had made efforts to
improve the legal framework for government procurement to enhance its
transparency and to harmonize the tender process and procedures with
international practice. The Ministry of Planning and Investment had
recently set up a website providing information on bidding procedures and
opportunities. However, wishing to focus its limited resources on the
implementation of the multilateral agreements, Viet Nam would consider
joining the Government Procurement Agreement after WTO Accession.
Trade in civil aircraft TC "Trade in civil aircraft" \l 1
A Member stated that joining the Agreement 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 enhance Viet Nam's services infrastructure and foster
development and growth. This Member requested Viet Nam to join the
Agreement upon accession to the WTO.
In reply, the representative of Viet Nam noted that this was a
plurilateral Agreement and that participation in the Agreement was not an
obligation. Viet Nam would consider joining the Agreement on Civil
Aircraft after accession.
Transit TC "Transit" \l 1
Noting that permission from the Ministry of Trade was required for goods
to transit through the territory of Viet Nam, some Members questioned
whether Viet Nam's regulations restricted the freedom of transit as
provided for under GATT Article V:2. Viet Nam was invited to provide
further justifications for its transit procedures and the conditions for
granting transit permits, and to explain how Viet Nam would bring its
transit regime into conformity with the WTO Agreement.
In response, the representative of Viet Nam said that provisions on
transit had been reviewed with a view to ensuring freedom of transit as
laid down in Article V of the GATT. Transit of goods was now regulated
by Article 242 of the 2005 Commercial Law. The 2005 Commercial Law had
eliminated the requirement of prior permission. Pursuant to Article 242
of this Law, all goods owned by foreign organizations or individuals were
allowed to transit through the territory of Viet Nam, except arms and
ammunitions; and explosive and other highly dangerous commodities. These
excepted goods required permission from the Prime Minister to transit
through the territory of Viet Nam, and commodities subject to business
prohibition or import and export prohibition required permission from the
Minister of Trade. Foreign organizations and individuals were required
to hire Vietnamese carriers or carriers from countries which had signed
bilateral transit agreements with Viet Nam (China, the Lao PDR and
Cambodia). The selection of Vietnamese carriers was based on past
performance. Regulations were strict for the purpose of combating
smuggling. Customs clearance of goods in transit was required at the
port of entry and at the port of exit. Documents to be submitted at the
customs house included: (i) for goods transported in their original
condition, a list of the goods in transit, to be submitted by the customs
declarant or his/her representative; and (ii) for goods that had to be
warehoused or transhipped onto another type of transport means, a customs
declaration and a list of the goods in transit. For arms and
ammunitions, explosives and other highly dangerous commodities, and
prohibited goods, a transit permit was also required. Customs
authorities allowed or denied transit on the basis of the list of
restricted transiting goods, the customs declaration and the transit
permit, if required. Physical inspection of goods in transit was carried
out only if signs of a violation of law were detected. While in transit,
goods were required to be transported along the prescribed route and
within the time allowed. Warehousing of goods in transit was subject to
approval by Customs. Consumption of goods in transit within the
territory of Viet Nam was forbidden, unless otherwise permitted by the
Ministry of Trade, and any discrepancy between the amount of goods
entering and leaving Viet Nam required certification by Customs.
Domestic legislation did not stipulate any time-limit for Customs to
process transit shipments, but normal transit shipments were processed
within four hours on average. Current procedures were, in his view, not
in violation of GATT Article V, and Viet Nam would therefore commit to
observe fully WTO rules on transit upon accession.
Some Members noted that goods in transit were subject to a transit fee of
1 per cent of the value of the goods. These members questioned whether
the fee was commensurate with the administrative expenses entailed by
transit or with the cost of the services rendered for individual cases as
required under GATT Article V:3.
The representative of Viet Nam replied that the 1 per cent transit fee
had been abolished. Current fees applicable to goods, including postal
packages and parcels, and luggage, were calculated according to the means
of transport and the length of the journey. The fees for transit and
escorting of cargo are enumerated in Tables 22(a) and 22(b). Transiting
goods were escorted when they could not be sealed. In response to a
question concerning the percentage of goods escorted, he said that no
such statistics were available.
He added that no fee was charged for approval of a request to warehouse
goods in transit. Goods warehoused at customs bond warehouses or bonded
warehouses were charged a warehousing fee in accordance with InterMinisterial Circular of the Ministry of Trade and General Department of
Customs No. 71/2000/TTLT/BTC-TCHQ of 19 July 2000. Transiting goods
warehoused outside customs warehouses or bonded warehouses were subject
to the fees and charges of the enterprises providing the warehouse
services at the rates specified by those enterprises.
The representative of Viet Nam confirmed that his Government would apply
any laws, regulations and practices governing transit operations and
would act in full conformity with the provisions of the WTO Agreement, in
particular Article V of the GATT 1994. The Working Party took note of
this commitment.
Agricultural policies TC "Agricultural policies" \l 1
(a)
Imports – description of the types of border protection maintained
TC "(a)
Imports – description of the types of border protection
maintained" \l 1
Some Members noted that Viet Nam was using bans, quotas, discretionary
licensing and other quantitative restrictions to regulate agricultural
imports, and that the WTO Agreement on Agriculture prohibited the use of
quantitative restrictions to regulate such imports. A Member noted in
particular that Viet Nam was using discretionary licensing to restrict
imports of dairy products, eggs, maize, tobacco, salt, cotton, and sugar,
and invited Viet Nam to eliminate all such measures without an
appropriate WTO justification by the date of accession. In addition,
import restrictions on rice appeared to violate the WTO Agreements on
Agriculture and Import Licensing Procedures, and could not be justified
under the provisions of Article XI of the GATT 1994. As for the ban on
imports of cigarettes for health reasons, Viet Nam was reminded that
Article III and Article XX of the GATT prohibited the use of such
measures if Viet Nam allowed the manufacture, sale and distribution of
cigarettes domestically (see also the section on "Quantitative import
restrictions"). Viet Nam was requested to identify, by tariff line,
agricultural imports subject to non-tariff measures and undertake to
eliminate these measures prior to accession to the WTO. If necessary,
Viet Nam should rely on WTO-consistent measures, and ensure that imported
items would be subject to the same treatment as domestically-produced
items, even if Viet Nam's policy aimed at human health protection.
Viet Nam was urged to maintain a tariff-only regime rather than resort to
tariff-rate quotas and to provide information, if applicable, on
differences in treatment between State-owned corporations and private
companies in the allocation of licenses. Some Members noted that
Viet Nam was seeking recourse to apply Special Safeguards (SSGs) if
necessary. These Members considered SSGs a transitional measure linked
to the Uruguay Round commitments of some Members, and thus a provision
not available to acceding governments. Viet Nam was asked to enter a
commitment not to seek recourse to SSGs.
The representative of Viet Nam replied that Viet Nam would consider using
tariffs instead of quantitative restrictions. As from the date of
accession, Viet Nam did not intend to use quantitative or other import
restrictions on any agricultural product, except for measures allowed
under the provisions of WTO Agreements. He noted that all import
restrictions in the form of discretionary licensing, with the exception
of the restriction applied to sugar, had been eliminated pursuant to
Prime Minister's Decision No. 46/2001/QD-TTg of 4 April 2001, Prime
Minister's Decision No. 91/2003/QD-TTg of 9 May 2003, and Prime
Minister's Decision No. 187/2003/QD-TTg of 15 September 2003. Imported
sugar was subject to discretionary licensing with a tariff of 30 per cent
on raw sugar and 40 per cent on refined sugar, but Viet Nam committed to
replace discretionary licensing by a TRQ mechanism as from the date of
accession (see paragraph 167). Sugar was included in Viet Nam's List of
Sensitive Agricultural Products under the CEPT/AFTA framework and would
not be subject to tax reduction in the short term. He added that
Viet Nam imposed line management measures in the form of automatic import
licensing on certain products. Viet Nam did not apply any quotas nor any
other form of quantitative restrictions on imported rice. As for the
import prohibition on cigarettes and cigars, it would be removed upon
accession. Viet Nam did not intend to develop its tobacco industry, but
existing processing facilities were put to best use for the benefit of
tobacco-growing farmers. Viet Nam's legislation did not favour Stateowned enterprises to the detriment of the private sector. He added that
all import surcharges had been eliminated in December 2004. Therefore,
surcharges based on the price differential between domestic and
international prices were no longer collected.
The simple average tariff on imports of agricultural products was
17.7 per cent in 1996 (document WT/ACC/VNM/3) and 27.1 per cent in 2004,
an increase due to the adjustments of Viet Nam's tariff schedule to the
ASEAN harmonized system nomenclature, the conversion of non-tariff
barriers into tariffs, and the incorporation of ODCs in tariff rates.
The representative of Viet Nam confirmed that, from the date of
accession, Viet Nam would apply border protection for agricultural
products in a manner consistent with WTO Agreements, in particular with
Article 4 of the Agreement on Agriculture.
(b)
Exports TC "(b) Exports" \l 1
The representative of Viet Nam said that Viet Nam imposed export
restrictions or controls on the products listed in Table 18 (see the
section on "Export restrictions" for a discussion of these measures). He
noted that rice export quotas had been eliminated pursuant to Prime
Minister's Decision No. 46/2001/QD-TTg of 4 April 2001 and that Viet Nam
was not applying any export restriction on rice at present. Since 1998,
the right to export rice, previously limited to State-owned enterprises,
had been extended to all Vietnamese enterprises regardless of form of
ownership. However, the right of foreign-invested enterprises was still
restricted. Viet Nam proposed to grant foreign-invested enterprises full
rights to export rice as of 1 January 2011 (see the sections on "Trading
rights" and "Export restrictions").
A Member noted that State-owned enterprises purchased a major portion of
Viet Nam's agricultural production, and accounted for a large share of
Viet Nam's exports, for example of rice (60 per cent), coffee
(70 per cent) and rubber (90 per cent). Viet Nam was requested to
provide information about the purchase prices fixed by State-owned
enterprises, the relationship between State-owned enterprises and the
Price Stabilization Fund, and the functioning of this Fund.
The representative of Viet Nam replied that purchase prices for exported
agricultural products were determined by the enterprises themselves,
subject to market conditions. State-owned enterprises operated in the
same manner as all other business enterprises. Enterprises had been
treated equally in relation to the Price Stabilization Fund irrespective
of ownership form. The Price Stabilization Fund had been established in
1993 pursuant to Decision No. 151/TTg and had aimed at regulating and
stabilizing domestic prices. The Fund's resources had arisen from
imports and exports, price differences between external and domestic
prices, and windfall profits of producers operating under advantageous
conditions. In October 1999, the Price Stabilization Fund had been
replaced by the Export Promotion Fund. The purpose of the Export
Promotion Fund, which was managed by the Ministry of Finance, was to help
enterprises producing and trading in exported products (mainly
agricultural products) to cope with adverse fluctuations in international
market prices, to improve their competitiveness, and to promote exports.
The Fund was financed by surcharges on imports and exports and resources
granted from the State budget annually. However, as most of the
surcharges had been eliminated, this funding source had decreased
gradually.
The representative of Viet Nam initially said that Viet Nam did not
provide any export support in the form of direct transfers from the State
budget. However, Viet Nam had begun granting direct budgetary export
subsidies in 1998. Subsidies took the form of interest rate support;
export bonuses; support to cover losses for enterprises exporting rice,
pork, and coffee; and support to exports of vegetables and fruit.
Some Members were concerned that Viet Nam had introduced and maintained
export subsidies for agricultural products. Their expectation was that
Viet Nam would not use agricultural export subsidies on any product after
accession to the WTO. These Members asked Viet Nam to provide details of
the steps it would take to eliminate export subsidies. A Member
requested information on export bonuses paid for a range of products
including rice, coffee, canned vegetables, canned fruit and pork in 2001.
The representative of Viet Nam replied that bonuses contingent on export
performance had been paid to enterprises exporting rice, coffee, pork,
canned fruit and canned vegetables in 2001 in accordance with Decision
No. 65/2001/QD-BTC of 29 June 2001 of the Ministry of Finance. The
export bonus programme had been continued in 2002, and extended to also
cover beef and poultry meat; fresh, dried and semi-processed fruit and
vegetables; tea; peanuts; pepper; and cashew nuts (Decision
No. 63/2002/QD-BTC of 21 May 2002). Detailed information on subsidy per
unit was provided in document WT/ACC/VNM/13/Add.2, pages 20-22. He added
that Vietnamese farmers had faced particularly difficult conditions
during 1999-2001 with large fluctuations in commodity prices, and his
Government had therefore provided support, including export subsidies, to
stabilize production and foster the development of the agriculture
sector. However, his Government had recently taken measures to bring
support measures closer to WTO rules. Support had been shifted to trade
promotion activities and the export bonus regime had been amended in
2003-2004. Export bonuses were now based on the annual turnover increase
rather than on the export turnover. He considered the level of
Viet Nam's export subsidies negligible and with no significant distorting
effects on international trade.
The representative of Viet Nam agreed that, upon accession, Viet Nam
would bind its agricultural export subsidies at zero in its Schedule of
Concessions and Commitments on Goods, and not maintain or apply any
export subsidies for agricultural products, without prejudice to
Viet Nam's rights and obligations arising from existing WTO rules. The
Working Party took note of this commitment.
(c)
Internal policies TC "(c)
Internal policies" \l 1
The representative of Viet Nam said that agricultural and rural
development was a priority in the economic and social strategy of his
Government. Commercial banks were encouraged to provide loans to
agricultural projects and farmers on normal commercial terms. Soft loans
could be provided to poor farming households; to develop agriculture in
mountainous or island regions, and areas populated by ethnic minorities;
as natural disaster relief, etc. Transformation of land reserved for
rice production to cultivation of other plants was not encouraged for
food security reasons. However, his Government presently allowed and
facilitated diversification from rice to other plants or shrimp breeding
in areas where rice productivity was unstable or low. Except for land
reserved for the cultivation of rice, where the State had invested
substantially in irrigation infrastructure, farmers were free to decide
their agricultural production.
He provided information on domestic support and export subsidies in
agriculture for the period 1999-2001 in document WT/ACC/SPEC/VNM/3 of
5 November 2002, last revised in August 2006 (WT/ACC/SPEC/VNM/3/Rev.7).
In calculating the Total Aggregate Measurement of Support, Viet Nam
applied a de minimis level of 10 per cent. He noted that most of
Viet Nam's support measures were considered "Green Box" policies.
Viet Nam's commitments on domestic support in agriculture are contained
in Viet Nam's Schedule of Concessions and Commitments on Goods annexed to
Viet Nam's Protocol of Accession to the WTO.
Asked specifically about policies to support the sugar sector, the
representative of Viet Nam said that sugarcane was cultivated mainly in
poor and disadvantaged areas, i.e., in the mountainous midland, central
coastal regions, highlands and in the Cuu Long delta. Policies
supporting the sugar sector aimed at improving the economic conditions
and job creation in these disadvantaged regions. In the past, sugar had
mostly been produced by household sugar mills, characterized by low
quality, waste and environmental pollution. Since 1995, his Government
had used funds from abroad and domestic credits, and stimulated foreign
direct investment to build refining plants. However, the new plants had
been unable to operate at full capacity, resulting in low productivity,
high prices and, consequently, import protection.
A Member requested more detailed information on specific measures applied
to support Viet Nam's coffee sector, including tax and credit policies,
development assistance programmes and export subsidies. Viet Nam was
asked to confirm that its coffee sector was now operating according to
market principles.
The representative of Viet Nam replied that, under cooperation agreements
signed with former Socialist partners in 1983, Viet Nam had received a
loan of 30 million Transferable Roubles in the form of merchandise such
as fertilizer, tractors, petroleum products, trucks, etc. The loan,
which had been reimbursed in 1991, had enabled Viet Nam to sow coffee on
24,500 hectares of land. Viet Nam was currently involved in two
cooperation projects: (i) a technical assistance programme to strengthen
the research capacity of the coffee industry, and (ii) a VND 700 billion
project to plant an additional 40,000 hectares of arabica in North
Viet Nam. About VND 400 billion for the arabica coffee project had been
financed through a loan from an overseas development agency. The coffee
sector was, in his view, operating in accordance with market principles.
In 2000 and 2001, Viet Nam had purchased 150,000 tons (representing some
20 per cent of domestic production) for temporary stockholding. However,
the strategy had failed and the stocks had subsequently been exported at
a loss. The low price of Viet Nam's coffee reflected the high
productivity of the domestic coffee industry due to good quality soil and
favourable climatic conditions. Viet Nam's coffee prices tracked
fluctuations at the London Commodity Exchange (LIFFE). The gap between
Vietnamese and LIFFE prices, ranging from US$150 to more than US$200, was
mainly due to temporary oversupply in Viet Nam and the gap between the
FOB price in Viet Nam and the CIF price in London. More than 90 per cent
of Viet Nam's coffee production was exported, mainly in the form of green
coffee. Roasted and ground coffee was largely consumed domestically.
In response to a specific question, the representative of Viet Nam
confirmed that Viet Nam had adopted a rice production adjustment policy,
which consisted mainly in investments for the irrigation of high
productivity rice cultivated areas, and support for irrigation and
provision of extension services to farmers in low-productivity rice
cultivated areas to encourage shifting to aquatic and fruit production.
The representative of Viet Nam confirmed that Viet Nam would apply
subsidies on agricultural products in a manner consistent with WTO rules,
in particular the Agreement on Agriculture, and Viet Nam's domestic
support tables circulated in document WT/ACC/SPEC/VNM/3/Rev.7 and
contained in Viet Nam's Schedule of Concessions and Commitments on Goods.
Fisheries TC "Fisheries" \l 1
The representative of Viet Nam said that his Government was implementing
a comprehensive programme to develop aqua-culture industries. The
industries were managed by enterprises, households and fishermen, and
cooperatives, and relied to a large extent on technical assistance by
government experts through a fisheries extension system, training and
management guidance for labourers in the sector. Infrastructure,
including the construction of refrigerated facilities and facilities for
the construction and repair of fishing boats, was also being developed.
His Government was offering long-term loans to fishermen to build or
upgrade offshore fishing boats, and encouraged the introduction of new
technologies. His Government had also promulgated the Law on Fisheries,
as well as standards and regulations, with a view to conforming to
regulations on hygiene, food safety and veterinary requirements issued by
Codex and the Code of Conduct for Responsible Fisheries.
As of 31 December 2003, 1,468 fisheries enterprises operated in Viet Nam,
with an average capital of approximately VND 0.5 billion. Fisheries
industries, including related-services sectors, employed about 5.4
million people. In 2004, this sector had contributed to VND 27,474
billion to Viet Nam's GDP. Fisheries production had increased on average
by 9 per cent annually between 2000 and 2004. Foreign direct investment
in this sector had amounted to US$7.8 million in 2004 (five projects) and
the exporting turnover to US$2.4 billion. Exports had grown by
13 per cent on average between 2000 and 2004 and imports by 84 per cent.
The importing turnover had increased from US$30.65 million in 2000 to
US$64.17 million in 2002. Imports of feeds and chemicals for aquaculture
also had risen in this period.
Import licenses for specialized fishery products mentioned in Decision
No. 344/2001/QD-BTS of 2 May 2001 and Decision No. 20/2003/QD-BTS of 12
December 2003 of the Ministry of Fisheries, including seeds, feed,
medicines, vaccines, bio-chemical treatments, and growth stimulants,
applied only to new products, in which case a licence for experimental
import was required. The Decision stipulated the requirements and
procedures relating to import and export of specialized fishery products.
Quarantine requirements and quarantine certificates were applied for
health protection
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w e r e required to have been quarantined and
certified by the competent authorities of the exporting country. This
measure aimed at ensuring that the products were free from diseases
listed on the OIE Diseases of Concern and met the requirements of the OIE
Aquatic Animal Health Code. Upon entry into Viet Nam, Vietnamese
quarantine authorities checked both the documentation and the animals.
Infected animals were either returned to the exporting country or
destroyed. He added that, in his view, Viet Nam's export quarantine
requirements conformed to the OIE regulations and requirements of the
importing country, and Viet Nam's quarantine certification on export and
import of aqua-products conformed to the requirements of the Quarantine
Certification Form of the OIE and the Aquatic Animal Health Code. The
Ministry of Fisheries could ban exportation of rare marine species
threatened by extinction and set conditions for the export of rare living
marine species with high economic value if considered necessary to
preserve resources.
TRADE-RELATED INTELLECTUAL PROPERTY RIGHTS (TRIPS) TC "TRADE-RELATED
INTELLECTUAL PROPERTY RIGHTS (TRIPS)" \l 1
1.
General TC "1. General" \l 1
(a)
Intellectual property protection
TC "(a)
Intellectual property
protection " \l 1
The representative of Viet Nam said that since the early stages of
Viet Nam's accession process the main legal instruments for the
protection of intellectual property in Viet Nam had been the Civil Code
of 1995 (Part Six); Government Decree No. 63/CP of 24 October 1996 on
Detailed Regulations on Industrial Property; Circular No. 3055/TT-SHCN of
31 December 1996 of the Ministry of Science, Technology and Environment
on Guiding the Implementation of the Provisions on the Procedures for
Establishing Industrial Property Rights, and a number of other procedures
in Decree No. 63/CP; Government Decree No. 76/CP of 29 November 1996 on
Guiding the Implementation of the Provisions on Copyright in the Civil
Code; Circular No. 23-TC/TCT of 9 May 1997 of the Ministry of Finance on
Industrial Property Fees; and Circular No. 166/1998/TT-TC of 19 December
1998 of the Ministry of Finance on Copyright Registration Fees.
The representative of Viet Nam explained that in 2005, Viet Nam had
promulgated amendments to the Civil Code, which reaffirmed the basic
civil principles of intellectual property rights (Part VI of the Code),
as well as an Intellectual Property Law governing all aspects of
intellectual property rights. The Civil Code (Law No. 33/2005/QH11 of 14
June 2005 replacing the 1995 Civil Code - thereafter referred to as the
2005 Civil Code) had entered into force on 1 January 2006. As for the
Intellectual Property Law (Law No. 50/2005/QH11 of 29 November 2005 thereafter referred to as the 2005 Intellectual Property Law), it became
effective on 1 July 2006. These two texts formed a complete and uniform
system of regulations on intellectual property, which would replace
previous legislation. He noted that the new system was, to a large
extent, based on the previous one. In case of conflict between the 2005
Intellectual Property Law and the provisions on intellectual property of
the 2005 Civil Code, the former would apply (Article 5.2 of the
2005 Intellectual Property Law). Various decisions and decrees on
copyright, industrial property, plant varieties and enforcement of
intellectual property rights guiding the implementation of the
2005 Intellectual Property Law had been adopted in September 2006:
Decree No. 100/2006/ND-CP of 21 September 2006 guiding the implementation
of a number of articles of the Civil Law and Intellectual Property Law
concerning copyright and related rights; Decree No. 103/2006/ND-CP of
22 September 2006 providing detailed provisions and guidelines for
implementing certain articles of the 2005 Intellectual Property Law
concerning industrial property; Decree No. 104/2006/ND-CP of 22 September
2006 providing detailed provisions and guidelines for implementing
certain articles of the 2005 Intellectual Property Law concerning rights
to plant varieties; Decree No. 105/2006/ND-CP of 22 September 2006
providing detailed provisions and guidelines for implementing certain
articles of the 2005 Intellectual Property Law regarding the protection
of intellectual property rights and State management of intellectual
property; Decree No. 106/2006/ND-CP of 22 September 2006 on handling
administrative violations in the industrial property field; Decision No.
69/2006/QD-BNN of 13 September 2006 of the Minister of Agriculture and
Rural Development on data confidentiality of testing data of agrochemical products; and Decision No. 30/2006/QD-BYT of 30 September 2006
of the Minister of Health on promulgation of regulations on data
protection applied to Drug Registration Dossiers. In addition, the
Ministry of Culture and Information, the Ministry of Science and
Technology and the Ministry of Agriculture and Rural Development would
promulgate circulars guiding the implementation of procedures on
registration of copyright and related rights, industrial property rights,
and plant varieties; on industrial property representatives; and on
transfer of industrial property.
(b)
Responsible agencies for policy formulation and implementation TC
"(b) Responsible agencies for policy formulation and implementation" \l
1
The representative of Viet Nam said that the main ministries and agencies
responsible for IPR policy formulation and implementation were the
Ministries of Science and Technology; Culture and Information;
Agriculture and Rural Development; Justice; Finance; and Trade; the
General Customs Department (under the Ministry of Finance); the National
Office of Intellectual Property (under the Ministry of Science and
Technology); and the Copyright Office (under the Ministry of Culture and
Information). Administrative enforcement of IPR legislation was
entrusted to the customs offices, the market control agencies, the
Economic Police, the Culture and Information Inspectorates, the Science
and Technology Inspectorates, and the People's Committees at provincial
and district levels.
Concerning the tasks of the administrative enforcement agencies, he said
that, pursuant to Article 200 of the 2005 Intellectual Property Law,
inspectorates, market control agencies, customs offices, police agencies
and People's Committees were responsible for handling infringements of
intellectual property rights within their own jurisdiction and for
imposing administrative remedies or, in appropriate cases, preventive
measures and measures to ensure the imposition of administrative
sanctions. Customs authorities were also in charge of the application of
border control measures on intellectual property-related imports and
exports. The jurisdiction and competences of the above-mentioned
agencies had been detailed in Government Decree No. 106/2006/ND-CP of
22 September 2006 on handling administrative violations in the industrial
property field.
(c)
Participation in international intellectual property agreements TC
"(c) Participation in international intellectual property agreements" \l
1
The representative of Viet Nam said that Viet Nam had been party to the
Paris Convention for the Protection of Industrial Property and the Madrid
Agreement on International Registration of Marks since 1949; the
Convention establishing the World Intellectual Property Organization
since 1976; and the Patent Cooperation Treaty since March 1993. Viet Nam
had become an official party to the Berne Convention on 26 October 2004,
to the Geneva Convention on 6 July 2005, to the Brussels Convention on 12
January 2006, and to the Protocol relating to the Madrid Agreement
concerning the international registration of marks on 11 July 2006.
Viet Nam had concluded bilateral agreements on the protection of
intellectual property with the United States and Switzerland. He
expected Viet Nam to join the Rome Convention and the International Union
for the Protection of New Varieties of Plants (UPOV) Convention in late
2006. He confirmed that Viet Nam's Law on Conclusion, Accession and
Implementation of International Treaties of 2005 provided for the direct
application, in whole or in part, of international treaties to which
Viet Nam was a party (see paragraph 119) as decided by the National
Assembly. In case of differences between Vietnamese laws on intellectual
property rights and international treaties to which Viet Nam was a party,
the provisions of the latter would apply, as prescribed in Article 5.3 of
the 2005 Intellectual Property Law.
Viet Nam had so far not taken any decision on accession to the IPIC
Treaty, as the level of protection afforded by this international treaty
would essentially be covered by Viet Nam's eventual adherence to the
TRIPS Agreement. Viet Nam had no plans to ratify and join the WIPO
Copyright Treaty (WCT) or the WIPO Performance and Phonograms Treaty
(WPPT). However, the substantive provisions of the WCT and WPPT had been
incorporated in the 2005 Intellectual Property Law.
(d)
Application of national and MFN treatment to foreign nationals TC
"(d) Application of national and MFN treatment to foreign nationals" \l
1
The representative of Viet Nam said that Viet Nam applied the national
treatment principle in accordance with the Paris Convention for the
Protection of Industrial Property. Viet Nam also provided Most Favoured
Nation treatment to nationals of other countries consistent with other
international agreements to which Viet Nam was a party.
A Member noted that Viet Nam appeared to require foreign nationals not
having a representative office in Viet Nam to use specially licensed
agents to establish or enforce trademark, design and patent rights, and
asked whether this requirement also applied to copyright protection.
Concerned that these provisions might impose a burden on foreign
applicants, restrict access and hamper the development of an effective
intellectual property system, this Member asked what steps Viet Nam would
take to ensure equal treatment between foreign and domestic right
holders.
In reply, the representative of Viet Nam said that the 2005 Intellectual
Property Law did not require foreign natural or legal persons to
establish or enforce copyright nor to carry out any procedure other than
the establishment of industrial property rights through intellectual
property agents. The requirement to use Vietnamese industrial property
agents under Article 89.2 of the 2005 Intellectual Property Law applied
only to foreign non-residents and foreign legal persons without legal
representation or an effective industrial or commercial presence in
Viet Nam
" t h e
r e q u i r e m e n t
w a s
a i m e d
a t
p r o t e c t i n g
t h e
i n t e r e s t s
o f
t h e
r i g h t
h o l d e r
a n d
f a c i l i t a t i n g
h i s / h e r
c o m m u n i c a t i o n
w i t h
t h e
c o m p e t e n t
S t a t e
a u t h o r i t i e s
a n d
w a s ,
i n
h i s
v i e w ,
i n
c o n f o r m i t y
w i t h
i n t e r n a t i o n a l
p r a c t i c e
a n d
e x c e p t i o n s
t o
n a t i o n a l
t r e a t m e n t
a l lowed under the TRIPS Agreement.
(e)
Fees and taxes TC "(e)
Fees and taxes" \l 1
The representative of Viet Nam said that current regulations specified
ten types of fees related to administrative procedures for the
establishment, maintenance and protection of industrial property rights.
Most fees were in the US$1-60 range; fees related to the establishment of
rights in respect of inventions amounted to US$100, and the annual
maintenance fees ranged from US$16 to US$234. He added that Viet Nam
imposed a tax on income derived from royalties. The tax rate was
5 per cent for non-resident individuals and enterprises in Viet Nam. For
resident individuals and enterprises, income derived from royalties was
subject to the provisions of the Ordinance on Income Tax for High Income
Earners and the Law on Corporate Income Tax.
A Member stated that if Viet Nam charged a fee in addition to the
application fee to enjoy a priority right, then this practice would be
contrary to the Paris Convention. The representative of Viet Nam held
the view that the Paris Convention prohibited the collection of fees for
late filing of documents, but not the application of fees with respect to
priority right claims. He considered Viet Nam's fee justified by the
additional work involved in comparing the two applications, adding that
some WTO Members appeared to apply similar provisions.
Some Members noted that Viet Nam had reconsidered amending Circular
No. 23 TC/TCT of the Ministry of Finance of 9 May 1997 to provide uniform
fees and charges for both foreigners and Vietnamese, as Viet Nam had
taken the view that fees and charges levied in the area of industrial
property were a matter of administrative procedures and thus a permitted
exception to the national treatment principle (Article 2 of the Paris
Convention). A Member pointed out that the exceptions to national
treatment in Article 2 of the Paris Convention referred only to judicial
and administrative procedures, jurisdiction, and the designation of an
address for service or appointment of an agent, adding that the national
treatment provision of the TRIPS Agreement expressly included matters
affecting the acquisition and maintenance of intellectual property rights
such as fees and related charges. This Member urged Viet Nam to amend
Circular No. 23 TC/TCT as early as possible.
The representative of Viet Nam replied that differential fees and charges
had been annulled by the Circular of the Ministry of Finance
No. 132/2004/TT-BTC on industrial property fees and charges promulgated
on 30 December 2004, replacing Circular No. 23 TC/TCT of 9 May 1997.
2.
Substantive standards of protection, including procedures for the
acquisition and maintenance of intellectual property rights TC "2.
Substantive standards of protection, including procedures for the
acquisition and maintenance of intellectual property rights" \l 1
(a)
Copyright protection TC "(a)
Copyright protection" \l 1
The representative of Viet Nam said that according to Article 14 of the
2005 Intellectual Property Law, literary, artistic, and scientific works
protected included literary and scientific works, textbooks, teaching
materials, and other works in the form of letters or other writing
characters; lectures, presentations and other speeches; press works;
musical works; dramatic works; cinematographic works and works created by
similar methods (hereinafter referred to as cinematographic works); fine
art works and applied art works; photographic works; architectural works;
graphics, sketches, maps, drawings relevant to topography and scientific
works; folk artistic and literary works; and computer programmes and
compilations of data. "Scientific works" covered works referring to
sciences such as written theoretical works in the natural, social,
technological, and economic sciences. "Press works" were works published
in newspapers. "Other works" was an open provision referring to other
forms of works not mentioned in the list, but subject to copyright
protection. Protection would not be granted for the works above if they
were contrary to the social morality, public order or harmful to national
defence and security.
Copyright was provided for original works irrespective of form, language
used for expression, and the quality of the works. Copyright arose from
the moment the work was created in a concrete material form irrespective
of whether or not it was a registered work (Article 739 of the 2005 Civil
Code and Article 6.1 of the 2005 Intellectual Property Law). Works
existing prior to the entry into force of the 2005 Civil Code were
protected in accordance with Article 220 of the 2005 Intellectual
Property Law and paragraph 2 of the National Assembly Resolution on the
implementation of the 2005 Civil Code if their term of protection had not
expired and if they were not in violation of Civil Code provisions. He
confirmed that such works were protected in the same way as works created
after the entry into force of the Civil Code. With regard to
unregistered copyrights/related rights, authorship will be presumed where
on a copy of the original work the author's name appears in the usual
manner. With regard to a registered copyright, unless the declaration in
the application for copyright registration was false, an author or owner
of a registered work would not be obliged to justify his/her ownership
right over the work in case of dispute. In response to a question
concerning the application of the national treatment principle, he noted
that the 2005 Intellectual Property Law guaranteed the implementation of
Article 3 of the TRIPS Agreement and Article 3 of the Berne Convention.
Pursuant to Article 13 of the Law, nationals from any Member of the Berne
Convention or the WTO would be eligible for copyright protection in
Viet Nam.
A Member noted that Article 7 of the Ordinance on Copyright Protection of
1 July 1994 contained broad provisions for denial of copyright and asked
Viet Nam whether it intended to amend its law to comply with Article 9.2
of the Berne Convention. Referring to the Berne Convention requirement
for automatic protection free of formalities, the Member also requested
an explanation for the reference in Article 5 of the Ordinance to grant
protection to authors who did not register but "have needs for
copyright", in contrast to the reference to protection granted on the
basis of registration.
The representative of Viet Nam replied that the Ordinance on Copyright
Protection of 1994 had expired on 1 July 1996 and that all copyrightrelated provisions had been incorporated in the 1995 Civil Code (Chapter
1, Part Six), and subsequently in the 2005 Civil Code and 2005
Intellectual Property Law. These texts had brought copyright legislation
into line with the TRIPS Agreement and the Berne Convention and did not
require registration for protection of copyrights.
The voluntary registration process was now governed by Articles 49 to 55
of the 2005 Intellectual Property Law. The author or the copyright owner
of a work filed the application and related documents with the Copyright
Office of Viet Nam (COV). The COV decided on the granting of a
Registration Certificate within 15 days from the date of receipt of the
application (Article 52 of the 2005 Intellectual Property Law).
Pursuant to Article 13.2 of the 2005 Intellectual Property Law, the works
of foreign individuals or foreign organizations which were protected in
Viet Nam included (i) works published in Viet Nam for the first time and
not published in any foreign country, or works published in Viet Nam
within 30 days from the date of their first publication in other nations;
and (ii) works eligible for protection in Viet Nam in accordance with
international treaties to which Viet Nam was a party.
Right holders had the exclusive right of reproduction,
broadcasting/performance, distribution, and creation of derivative works
(Article 738.3 of the 2005 Civil Code and Articles 20, 29.3, 30, and 31
of the 2005 Intellectual Property Law). Limitations to author's rights
were laid down in Articles 25 and 32 of the 2005 Intellectual Property
Law. A Member noted that the terms "cultural gatherings" and
"promotional campaigns" used in Article 25.1(e) could be interpreted so
as to allow for commercial gain other than through the sale of tickets,
which would appear to conflict with the Berne Convention and the TRIPS
Agreement. In response, the representative of Viet Nam said that this
provision only referred to cultural performances without a commercial
purpose. A Member noted that the parameters in Article 25 and Article 32
for use without permission or compensation appeared to be broader than
allowed under the Berne Convention and the TRIPS Agreement and requested
Viet Nam to clarify the scope of these provisions. A Member also asked
Viet Nam to confirm that its legislation did not allow libraries and
archives to make and distribute unlimited copies of works in digital form
nor limited importation to a single copy for personal use. The
representative of Viet Nam confirmed that, in response to Members’
concerns, Viet Nam had narrowed the scope of the limitations and
exceptions to copyright in Articles 25 and 32 of the 2005 Intellectual
Property Law, with a view to conforming to the TRIPS Agreement and the
Berne Convention, in Decree No. 100/2006/ND-CP of 21 September 2006
guiding the implementation of the 2005 Intellectual Property Law relating
to copyright and related rights.
A Member noted that Articles 26 and 33 of the 2005 Intellectual Property
Law provided that broadcasting organizations may use "published works"
and "related rights" without the authorization of the right holder, but
must pay royalties or remuneration. The Member asked how Viet Nam would
ensure that the remuneration was equitable as required under the Berne
Convention. The representative of Viet Nam stated that Berne Article
11bis would be implemented directly and thus the equitable remuneration
standard would be applied. Furthermore, he confirmed that collecting
societies existed to carry out activities on behalf of the right holder,
including the collecting of remuneration, but only as authorized by the
right holder.
Pursuant to Articles 26.1 and 33.1 of the 2005 Intellectual Property Law,
organizations and individuals using published works or sound/video
recordings for sponsored broadcasting programmes, or programmes with
advertisements or involving money collection in any form did not have to
obtain permission from the right holder, but were required to pay
royalties in accordance with Government's regulations. Organizations and
individuals using works or sound/video recordings in accordance with the
provisions of Articles 26.1 and 33.1 should not influence the normal
exploitation of the works nor prejudice the rights of the authors,
copyright owners, performers, sound/video recording producers or
broadcasting organizations. He noted that Article 26.1 did not apply to
cinematographic works. In response to a Member who noted that the
exceptions provided for in Articles 26 and 33 appeared to be too broad
and therefore inconsistent with the TRIPS Agreement, the representative
of Viet Nam said that the exceptions stipulated in these Articles were
limited to cases which did not conflict with a normal exploitation of the
work and did not prejudice the rights of the right holder. He noted that
broadcasting organizations in Viet Nam were operated by the State and
were required to pay royalties only when they broadcasted sponsored
programmes, programmes with advertisements, or programmes involving money
collection.
Authors or owners of works whose rights were being infringed were
entitled to request the organization or individual having committed the
acts of infringement to stop his infringement acts, apologize, publicly
rectify and compensate for damages; request the competent State agencies
to handle infringement acts in accordance with the provisions of the
Intellectual Property Law and other related laws and regulations; or
initiate a lawsuit at a competent court or an arbitrator to protect their
legitimate rights and interests (Article 198 of the 2005 Intellectual
Property Law). Criminal remedies were stipulated in Article 131 of the
Criminal Code. Violators could face a fine of VND 200 million or up to
three years imprisonment. Recourse to civil remedies would depend upon
the level of damage caused by the person making the infringement acts.
Eight copyright infringement cases had been brought before the civil
courts so far. Pursuant to Articles 57 and 58 of the 2001 Customs Law,
the right holder could also request customs offices to halt clearance
temporarily of infringing imported or exported goods.
A Member had been informed by industry sources that the virtual absence
of legally authorized distribution of first-run motion pictures in
Viet Nam created incentives and opportunities for piracy, and asked what
steps Viet Nam intended to take to allow legal importation of first-run
motion pictures.
The representative of Viet Nam replied that all films being shown in
theatres in Viet Nam were legally authorized. The Ministry of Culture
and Information approved all imports of motion pictures, videotapes and
DVD. Imports were effected through FAFIM under the Ministry of Culture
and Information (Article 15 of Government Decree No. 48/CP of 17 July
1995). However, Government Decree No. 26/CP of 3 August 2000 and Article
3 of Circular No. 28/2000/TT-BVHTT of the Ministry of Culture and
Information authorized cinema businesses possessing or having held using
rights for cinema theatre motion pictures for minimum five years, and
whose cinema theatres met the requirements set by the Ministry of Culture
and Information and the Ministry of Construction, to import motion
pictures - not necessarily through FAFIM - to be shown in their cinema
theatres. The monopoly rights conferred to FAFIM extended only to the
importation of video tapes and DVD. In deciding the number of foreign
films approved for importation, the Ministry would take into account the
number of films produced locally and the capacity of the domestic
distribution network. All locally-produced and imported films were
screened pursuant to Decision No. 2455/QD-DA on movie inspection of 8
August 1997. Viet Nam television coordinated importation of films for
broadcasting with the Ministry of Culture and Information.
Asked specifically about Viet Nam's regulation of digital copyright
issues, the representative of Viet Nam said that digital copyright
protection was provided for in Articles 4.10, 20.1(dd), 29.3(d), 30.1(b),
and 31.1(d) of the 2005 Intellectual Property Law. The principles and
forms of fair use exceptions were laid down in Articles 25 and 32 of the
2005 Intellectual Property Law. Provisions on technological protection
measures for protected copyright had been included in Articles 28 and 35
of the 2005 Intellectual Property Law. As to Internet services, Article
6.1 of Decree No. 55/2001 required compliance with the respective
regulations under the Law on Newspapers, the Law on Publishing, the
Ordinance on Protection of State Secrets, and other laws and regulations
on intellectual property and Internet information management. The Decree
prohibited strictly theft and unlawful use of passwords, codes and
private information of individuals or entities on the Internet.
Some Members observed that it had been brought to their attention that
some agencies of the Government of Viet Nam used computer software that
had not been authorized by the right holder. These Members also noted
that an agency of the Government of Viet Nam and a State-owned enterprise
were providing unlicensed cable television programming to Vietnamese
customers. They requested such a practice should be eliminated by
Viet Nam in the context of its accession to the WTO and the
implementation of the obligations in the WTO Agreement on TRIPS. The
representative of Viet Nam confirmed that prior to the date of accession,
Viet Nam would issue appropriate legal instruments mandating that all
government agencies use only legitimate computer software and not
infringe the copyright of such software. Such measures would regulate
the acquisition and management of all software for use by government
agencies. The representative of Viet Nam also confirmed that prior to
the date of accession, Viet Nam would issue appropriate legal instruments
mandating that all cable television purveyors provide only fully licensed
products to their customers. The Working Party took note of these
commitments.
(b)
Trademarks, including service marks TC "(b) Trademarks, including
service marks" \l 1
The representative of Viet Nam said that trademarks were protected in
accordance with Articles 750 to 753 of the 2005 Civil Code and Part III
of the 2005 Intellectual Property Law. Mandatory registration was not
required for any goods or services. All trademark registrations were
published in the Official Gazette of Industrial Property.
A trademark could be words,
l
f i g u r e s
"
d i m e n s i o n a
c o m b i n a t i o
r e p r e s e n t e
( A r t i c l e
7
P r o p e r t y
L
d i s t i n g u i s
d i f f e r e n t
it was excluded from
Property Law. Signs
e t t e r s ,
p i c t u r e s ,
i n c l u d i n g
t h r e e l
f i g u r e s
" o r
a
n
o f
s u c h
e l e m e n t s
d
i n
o n e
o r
m a n y
c o l o u r s
2
o f
t h e
2 0 0 5
I n t e l l e c t u a l
a w ) .
A
s i g n
c a p a b l e
o f
h i n g
g o o d s
o r
s e r v i c e s
o f
o w n e rs could be protected as trademark, unless
protection under Article 73 of the 2005 Intellectual
excluded from protection included signs identical
with or confusingly similar to national flags, national emblems; flags,
emblems, armorial bearings, abbreviations, full names of State agencies,
political organizations, socio-political organizations, socio-political
professional organizations, social organizations or socio-professional
organizations of Viet Nam or international organizations, unless so
permitted by such agencies or organizations; real names, alias, pen names
or images of leaders, national heroes or famous persons of Viet Nam or
foreign countries; certification seals, control seals, warranty seals of
international organizations; and signs likely to mislead, confuse or
deceive consumers as to the origin, functional parameters, intended
purposes, quality, value or other characteristics of the good or service.
While Viet Nam's laws did not list personal names as signs that could be
protected as trademarks, personal names were, as words, ex officio
recognized as signs that could be registered pursuant to Article 72.1 of
the 2005 Intellectual Property Law. Applications for registration of
marks were filed with the competent State authority (the National Office
of Intellectual Property). In accordance with Article 89.2 of the 2005
Intellectual Property Law, foreign natural persons not resident in
Viet Nam and legal persons not industrially or commercially established
in Viet Nam were required to file applications for trademark registration
through a legally operating industrial property representative of their
choice. Use was not a condition for entitlement to file an application
for registration of a trademark. A sign which did not possess a
distinctive character could be protected if it had been widely used and
recognized as a trademark (Article 74.2 of the 2005 Intellectual Property
Law). Current laws and regulations also applied to service marks. Wellknown marks were protected under Articles 74.2(i), 75, and 129.1(d) of
the 2005 Intellectual Property Law. These provisions were, in his view,
in compliance with the Paris Convention and the TRIPS Agreement.
Any contract of assignment of a trademark right needed to be registered
with the National Office of Intellectual Property. An assignment
contract which had not been registered would be invalid. In response to
a specific question, he noted that Viet Nam's laws did not oblige a
trademark assignor to transfer, together with the trademark, the business
to which the trademark belonged (Article 139 of the 2005 Intellectual
Property Law). Thus, the trademark owner had the right to assign his
trademark without the transfer of business in compliance with Article 21
of the TRIPS Agreement.
Legal entities, including charitable organizations, could apply for
trademark registration only if legally engaged in business activities
(production, service or trading), in accordance with Articles 87.1 and
87.2 of the 2005 Intellectual Property Law. However, charitable entities
not engaged in business activities were protected against non-authorized
registration of signs and designations identical with or similar to their
emblems or designations according to Article 73.2 of the 2005
Intellectual Property Law.
Concerning co-ownership of trademarks, a Member noted that Viet Nam
appeared not to allow a trademark to have more than one owner. Several
countries allowed joint ownership of trademarks, not to be confused with
collective trademark rights, and against this background Viet Nam's
provisions would seem unduly restrictive - possibly due to a
misinterpretation of Article 5(c) of the Paris Convention - and could
provide a limitation on the rights of foreign trade mark owners to seek
protection in Viet Nam. In reply, the representative of Viet Nam said
that neither the TRIPS Agreement nor the Paris Convention required
recognition of jointly owned trademarks. Nevertheless, provisions on the
right to register such marks had been included in Article 87.5 of the
2005 Intellectual Property Law.
A Member requested information about the right of appeal of
administrative decisions provided for in the TRIPS Agreement, as Viet Nam
appeared not to be in compliance with the requirement for judicial review
of administrative decisions. The representative of Viet Nam replied that
judicial review of any administrative decision was guaranteed by the Law
on Complaints and Denunciations of 1998, as amended in 2005, and the
Ordinance on Procedures for Settlement of Administrative Cases of 1996,
as amended in 2006. Pursuant to these texts, decisions relating to the
establishment, maintenance, termination and invalidation of trademarks,
and industrial property rights in general, having been appealed to the
Director General of the National Office of Intellectual Property could be
further appealed, at the appellant's discretion, either to the Minister
of Science and Technology or to the Administrative Court, in accordance
with Article 39 of the Law on Complaints and Denunciations of 1998, as
amended in 2005, and Article 2 of the Ordinance on Procedures for
Settlement of Administrative Cases of 1996, as amended in 2006. As such,
in his view, existing laws and regulations provided an opportunity for
both judicial and administrative review in compliance with the TRIPS
Agreement.
He added that the scope of trademark protection, which under previous
legislation had been narrower than the requirement in Article 16.1 of the
TRIPS Agreement, had been extended by Decree No. 06/2001/ND-CP of 1
February 2001. The provisions of Decree No. 06/2001/ND-CP had
subsequently been included in Article 129.1 of the 2005 Intellectual
Property Law. In particular, Article 129.1 stipulated as infringement of
a trademark owner's rights the use of signs identical with or similar to
a protected mark for goods or services identical with, similar to or
related to those in the list registered with the mark if such use was
likely to cause confusion as to the origin of the goods or services. He
further noted that Articles 46, 181, 287, and 289 of the 2005 Commercial
Law required the concerned parties to ensure the legality of intellectual
property rights in commercial transactions, and Articles 109, 134 and 320
of the Commercial Law prohibited acts deceiving and confusing customers,
as well as acts of displaying false advertisements or counterfeit goods.
The definition of a well-known mark as "a mark widely known to consumers
throughout the territory of Viet Nam" and the criteria for the
recognition of well-known marks were provided in Articles 4.20 and 75 of
the 2005 Intellectual Property Law. Pursuant to Article 75, the criteria
included information on the number of relevant consumers knowing the mark
by purchasing or using the goods or services bearing the trade mark; the
number of countries in which the trademarked goods and services were
being sold, providing trademark protection or recognizing the trademark
as well-known; generated sales revenue; period of continuous use;
indications of widespread reputation; the value of the trademark in terms
of licensing, contribution to an investment asset, etc. Ownership of
well-known marks should be established on the basis of use without
registration (Article 6.3(a) of the 2005 Intellectual Property Law). He
confirmed that in drafting the 2005 Intellectual Property Law, Viet Nam
had taken account of the provisions of the Joint Recommendation
concerning the Provisions on the Protection of Well-Known Marks adopted
by the Assembly of the Paris Union and the General Assembly of the World
Intellectual Property Organization (WIPO) in September 1999. He
considered Viet Nam's system for the recognition of well-know marks to be
fully consistent with the TRIPS Agreement, as well as with paragraph 1 of
Article 6bis of the Paris Convention.
(c)
Geographical indications, including appellations of origin TC "(c)
Geographical indications, including appellations of origin" \l 1
The representative of Viet Nam said that geographical indications were
protected under Articles 750 to 753 of the 2005 Civil Code and Part III
of the 2005 Intellectual Property Law. The 2005 Intellectual Property
Law provided for a single model of protection applicable to all types of
geographical indications, including appellations of origin. Pursuant to
Article 6.3 of the Law, industrial property rights of geographical
indications, including appellations of origin, were established on the
basis of registration with the competent State authority (the National
Office of Intellectual Property). The time-limit for formality
examination was one month from the filing date and six months for
substantive examination. The term of protection of geographical
indications was indefinite. Article 79 of the 2005 Intellectual Property
Law laid down the conditions for protection of a geographical indication.
Products bearing a geographical indication should (i) originate from the
area, locality, territory or country corresponding to such geographical
indication and (ii) have the reputation, quality or characteristics
essentially attributable to the geographical conditions of the area,
locality, territory, or country corresponding to such geographical
indication. Geographical indications corresponding to regions and
localities within a country or territories crossing international borders
were protected if they complied with all requirements stipulated by law.
The provisions were, in his view, in compliance with Article 22.1 of the
TRIPS Agreement. In response to a question, he added that a geographical
indication would not be protected pursuant to Article 80.1 of the 2005
Intellectual Property Law if it had become a generic name in Viet Nam.
As of early 2006, five geographical indications were protected in
Viet Nam.
Acts infringing geographical indications were handled in accordance with
Part V of the 2005 Intellectual Property Law on enforcement of
intellectual property rights. A person having the right to use a
geographical indication could require the competent State authorities to
stop unlawful use of such indication and demand compensation from
unlawful users for the damage caused (Article 198.1, paragraphs (b) and
(c) of the 2005 Intellectual Property Law). However, that person would
not have exclusive rights to such geographical indication, and could not
grant licenses to other persons.
Article 129.3 of the 2005 Intellectual Property Law provided for
additional protection for wines and spirits. Under this Article, the use
of a protected geographical indication identifying wines or spirits that
were not originating in the territories corresponding to the geographical
indication, even where the true origin of the goods was indicated or the
geographical indication was used in translation or transcription or
accompanied by words such as "kind", "type", "style", "imitation" or the
like was considered an infringement of the rights to a protected
geographical indication. Infringements could be dealt with under civil,
administrative or criminal procedures and the provisions were, in his
view, consistent with the requirements of Article 23.1 of the TRIPS
Agreement.
As to the relationship between the protection of geographical indications
and trademarks, Articles 73.5 and 74.2(l) of the 2005 Intellectual
Property Law prohibited the registration of a trademark identical with or
confusingly similar to protected geographical indications, including
appellations of origin, if the use of such trademark was likely to
mislead consumers as to the geographical origin of the goods. The time
to be taken into consideration for the protection of geographical
indications was the priority date of the trademark application. Asked
how Viet Nam could confer exclusive rights to trademark owners consistent
with the TRIPS Agreement if its legislation appeared to allow trademarks
to coexist with confusingly similar and later-in-time geographical
indications, he replied that Viet Nam had included a provision in the
2005 Intellectual Property Law to exclude the protection of geographical
indications identical with or confusingly similar to an already protected
trademark where actual use thereof would create confusion as to the
origin of the goods (Article 80.3).
Noting that the right to register geographical indications belonged to
the State pursuant to Article 88 of the 2005 Intellectual Property Law, a
Member asked Viet Nam to explain how foreign applicants could register
geographical indications, as opposed to the "mode of filing registration
applications" set out in Article 89. This Member also asked Viet Nam to
clarify how ownership and regulation of foreign-owned geographical
indications were treated under the 2005 Intellectual Property Law as the
State was the owner of Viet Nam's geographical indications and regulated
the use of Vietnamese geographical indications pursuant to Article 121.
In response, the representative of Viet Nam said that the provisions of
the 2005 Intellectual Property Law on registration rights, ownership,
management and use of geographical indications applied only to Vietnamese
geographical indications. He noted that, in accordance with Article 80.2
of the Law, only foreign geographical indications protected in their
country of origin could be protected in Viet Nam. Any entity having the
right, under foreign national law, to own, use or file an application for
registration of a geographical indication in the country of origin had
the right to file an application for registration of such geographical
indication in Viet Nam and could be recorded as such in Viet Nam's
Registry of Geographical Indications. This provision was, in his view,
in conformity with Article 24.9 of the TRIPS Agreement. The filing of a
registration application, directly or through a lawful representative,
had to comply with the provisions of Article 89. He was of the view that
these provisions were not contradictory. He cited the example of the
geographical indication "cognac", which was currently protected in
Viet Nam and whose application for registration in Viet Nam had been
filed through the French embassy by the National Inter-Professional
Bureau of Cognac. Ownership, management and use of geographical
indications in Viet Nam were required to comply with the provisions of
Chapter IX of the 2005 Intellectual Property Law. In his view, the 2005
Intellectual Property Law protected Vietnamese and foreign geographical
indications in conformity with the TRIPS Agreement. He noted, in this
regard, that conformity with the TRIPS Agreement was guaranteed by
Article 5.3 of the Law, according to which the provisions of
international treaties to which Viet Nam was a party should apply in case
of a conflict.
A Member raised the issue of whether Viet Nam would protect and register
Geographical Indications of a Member that provided protection to
geographical indications through a means other than registration, such as
through certification marks or unfair competition laws. This Member
requested that Viet Nam recognize such forms of protection and permit
registration.
The representative of Viet Nam confirmed that since a form of protection
was accorded to Geographical Indications in the country of origin, even
if such protection was through means other than through "registration as
a Geographical Indication", geographical indications from that Member
could be registered and recorded in Viet Nam's Registry of Geographical
Indications.
(d)
Industrial designs TC "(d) Industrial designs" \l 1
The representative of Viet Nam said that industrial designs - a specific
appearance of a product embodied by lines, three-dimensional forms,
colours or a combination thereof of worldwide novelty capable of serving
as a pattern for a product of industry or handicraft - were protected in
accordance with Articles 750-753 of the 2005 Civil Code and Part III of
the 2005 Intellectual Property Law. Textile designs were protected in
the same manner as other industrial designs. Applications for
registration of industrial designs were filed with the competent State
authority (the National Office of Intellectual Property) and subject to
examination as to form and substance. The initial term of protection of
an industrial design was five years from the filing date - taking effect
from the registration date - and it could be renewed for two consecutive
terms of five years (Article 93.4 of the 2005 Intellectual Property Law).
The owner of a protected industrial design had the exclusive right to
use, licence or assign the right to use such industrial design to other
persons (Article 123 of the 2005 Intellectual Property Law), the right to
request the competent State authority to compel other persons to stop
infringements, and the right to claim compensation for damages caused by
such acts of infringement (Articles 255 and 751 of the 2005 Civil Code
and Article 198 of the 2005 Intellectual Property Law). In his view, the
current laws and regulations of Viet Nam were in compliance with the
requirement of Article 26.1 of the TRIPS Agreement. Although the
relevant provisions had not been phrased in the exact same wording as the
TRIPS Agreement, the provisions of Articles 123.1(a), 124.2 and 126.1 of
the 2005 Intellectual Property Law also covered the making, selling or
importing of Articles embodying designs which were "substantially a copy"
of a protected design.
The rights were restricted when provisions on prior user were applied.
The rights of prior users were provided in Article 134 of the 2005
Intellectual Property Law. As for compulsory licensing, he noted that
the 2005 Intellectual Property Law no longer provided for compulsory
licensing in respect of industrial design.
(e)
Patents TC "(e) Patents" \l 1
The representative of Viet Nam said that any invention involving
worldwide novelty, an inventive step and industrial applicability was
protected in accordance with Articles 750 to 753 of the 2005 Civil Code
and Part III of the 2005 Intellectual Property Law. Patent applications
were subject to examination as to form and substance. The time-limit for
formality examination was one month and 12 months for substantive
examination as stipulated in A r t i c l e
1 1 9
o f
t h e
2 0 0 5
I n t e l l e c t u a l
P r o p e r t y
L a w .
H e
a d d e d
t h a t
u t i l i t y
s o l u t i o n s ,
w h i c h
d i d
n o t
r e q u i r e
p r o t e c t i o n
u n d e r
t h e
T R I P S
A g r e e m e n t ,
w e r e
p r o t e c t e d
i n
V i e t
N a m .
A n y
i n v e n t i o n
p o s s e s s i n g
w o r l d w i d e
n o v e l t y
w i t h
i n d u s t r i a l
a p p l i c a b i l i t y
" e v e n
i f
i t
d i d
n o t
i n v o l v e
a n
i n v e n t i v e
s t e p
b u t
w a s
n o t
o f
c o m m o n
k n o w l e d g e
" c o u l d
b e
p r o t e c t e d
b y
a
U t i l i t y
S o l u t i o n
P a t e n t
( A r t i c l e
5 8 . 2
o f
t h e
2 0 0 5
I n t e l l e c t u a l
P r o p e r t y
L a w ) .
B y
3 1
D e c e m b e r
2 0 0 5 ,
5 , 3 4 2
i n v e n t i o n
p a t e n t s
h a d
b e e n
g r a n t e d ,
a n d
t h e
N a t i o n a l
O ffice of Intellectual Property had a staff of
approximately 200.
Subject matter excluded from protection fell within three main
categories, i.e., (i) those not considered as inventions, including
scientific ideas, principles and discoveries, theories and mathematical
methods; aesthetic creations; economic management methods and systems;
educational, teaching, training methods and systems; computer programmes;
designs and planning schemes for construction works; and projects for
regional development and planning; (ii) subject matters which should be
protected under other forms of protection than patents, i.e., plant and
animal varieties; and (iii) those not industrially applicable such as
methods for the prevention, diagnosis, and treatment of human or animal
diseases, essentially biological processes for the production of plants
or animals other than non-biological and microbiological processes
(Article 59 of the 2005 Intellectual Property Law). Pharmaceutical
products and processes to manufacture pharmaceutical products were
protectable under Vietnamese law as they did not fall under the list of
the objects excluded from protection under Article 59 of the 2005
Intellectual Property Law. Responding to a Member, who considered that
Viet Nam's exclusions from protection far exceeded the exceptions
permitted under Article 27.3 of the TRIPS Agreement, the representative
of Viet Nam said that the exclusions provided for in Viet Nam's
legislation were essentially equivalent to those of the European Patent
Convention and did not, in his view, go well beyond the provisions of
Article 27.3 of the TRIPS Agreement. Inventions could also be excluded
from patentability for reasons of public order and morality in accordance
with Article 8 of the 2005 Intellectual Property Law. This provision
applied irrespective of whether the commercial exploitation of such
inventions was prohibited by law.
Owners of Invention Patents or Utility Solution Patents had the exclusive
right to use, licence and assign the right to use the invention to other
persons. They had the right to demand that other persons stop
infringements, and could seek compensation for damages caused by acts of
infringement (Article 255 of the 2005 Civil Code and Articles 123, 125,
and 198 of the 2005 Intellectual Property Law). In response to a
question, he added that the rights conferred to the patent owner by
Article 28.1 of the TRIPS Agreement were set out in Articles 123.1(b),
124.1, and 125 of the 2005 Intellectual Property Law. As for the
provisions of Article 28.2 of the TRIPS Agreement, these had been
included in Articles 123.1(a) and 123.1(c) of the Law. He noted, in this
regard, that the use of an invention was defined in Article 124.1 of the
Law as the production, application, exploitation, circulation,
advertisement, offering for sale, stocking for circulation, and
importation of a protected product or process. In his view, these
Articles fully complied with the provisions of Article 28 of the TRIPS
Agreement.
A Member noted that Article 124 did not include "selling" and so asked
how this Article was consistent with Article 28 of the TRIPS Agreement.
The representative of Viet Nam stated that "circulation" in
Article 124.1(c) included "selling" and that the term "circulation" had
been clarified in Decree No. 103/2006/ND-CP of 22 September 2006
providing detailed provisions and guidelines for implementing certain
articles of the 2005 Intellectual Property Law concerning industrial
property.
The terms of Invention Patents and Utility Solution Patents wer e
2 0
a n d
t e n
y e a r s
r e s p e c t i v e l y
c o u n t i n g
f r o m
t h e
o f f i c i a l
f i l i n g
d a t e
"
t a k i n g
e f f e c t
o n
t h e
g r a n t
d a t e
( A r t i c l e
9 3 . 2
o f
t h e
2 0 0 5
I n t e l l e c t u a l
P r o p e r t y
L a w )
"
a n d
w e r e ,
i n
h i s
v i e w ,
i n
c o m p l i a n c e
w i t h
A r t i c l e
3 3
o f
t h e
T R I P S
A g r e e m e n t .
T h e
o w n e r
o f
a n
invention or his exclusive licensee were
obliged to use the invention (or transfer the right of use) in conformity
with the requirements of socio-economic development of Viet Nam (Articles
136.1 and 142.5 of the 2005 Intellectual Property Law), and the owner was
required to pay a remuneration to the author of the invention (Article
135 of the 2005 Intellectual Property Law). He confirmed that
importation would satisfy the "use" requirement stipulated in Viet Nam's
legislation (Article 136.1 of the 2005 Intellectual Property Law). The
representative of Viet Nam stated that this issue would be resolved
through the implementing decree. The rights to a patent (invention) were
restricted by provisions on prior use right and compulsory licensing
(Articles 134 and 145 to 147 of the 2005 Intellectual Property Law).
Conditions and procedures for granting compulsory licenses were laid down
in Section 3, Chapter X of the 2005 Intellectual Property Law
(Articles 145 to 147). Compulsory licensing could only be applied (i)
for reasons of national defence and security, the prevention and
treatment of diseases, or other urgent needs of the society; (ii) for
reasons of non-use or improper use; (iii) if the proposed user had failed
to reach an agreement with the owner on reasonable commercial terms and
conditions within a reasonable period of time; or (iv) in case of anticompetitive practices. Provisions on conditions for granting compulsory
licenses in compliance with Articles 31(f), 31(k) and 31(l) of the TRIPS
Agreement had been introduced in Article 146 of the Law. Pursuant to
Section 3 of Chapter X, compulsory licenses could not be granted before
the expiration of a four-year period after the filing of an application
for a Protection Title and three years after a Protection Title had been
granted. The licensee of an invention by compulsory licensing was
required to pay adequate remuneration to the owner, taking into account
the economic value of the authorization, as required by Article 31(h) of
the TRIPS Agreement (Article 146.1). The patent owner was entitled to
request the termination of the use of a compulsory licence if the
circumstances which led to it had ceased and were unlikely to recur,
provided such termination would not prejudice the grantee of the
compulsory licence (Article 145.2). Ministries and other ministeriallevel authorities were responsible for granting and terminating
compulsory licenses with regard to inventions in their field of action,
when such licenses had been granted for reasons of national defence and
security, the prevention and treatment of diseases or other urgent needs
of the society; the Ministry of Science and Technology was responsible
for granting and terminating compulsory licenses in the other cases
(Article 147.1). He noted that no compulsory licence had been granted in
Viet Nam thus far.
In response to a question concerning the "remuneration frame provided for
by the Government" stipulated in Article 146.1(d), the representative of
Viet Nam said that the term "remuneration frame" referred to the ceiling
level of remuneration and principles for determining the adequate level
of remuneration under compulsory licensing. The "remuneration frame"
would be used as a basis for establishing the remuneration. The frame
had been set out in detail in Government Decree No. 103/2006/ND-CP of 22
September 2006 providing detailed provisions and guidelines for
implementing certain articles of the 2005 Intellectual Property Law
concerning industrial property. According to Decree No. 103/2006/ND-CP,
the remuneration should take into account the economic value of the right
transferred, including the contractual licensing price of the invention,
the funds invested for the creation of the invention, the profits gained
by using the invention, the remaining duration of validity of the patent,
and the need for licensing the invention.
He added that judicial review of decisions on compulsory licensing and of
the use of inventions under compulsory licenses was guaranteed by the Law
on Complaints and Denunciations, the Ordinance on Procedures for
Settlement of Administrative Cases, and Article 147.4 of the 2005
Intellectual Property Law. Pursuant to Article 147.4, decisions on
compulsory licensing were subject to both administrative appeal and
judicial litigation. Asked specifically about judicial review of
decisions related to remuneration, he noted that decisions on compulsory
licensing - which could be appealed under Article 147.4 - were required,
pursuant to Article 147.2, to provide for appropriate scope and
conditions in accordance with Article 146, including the right to an
adequate remuneration (Article 146.1). Thus, decisions on remuneration
could be appealed. In his view, the provisions of Articles 146.1, 147.2
and 147.4 of the 2005 Intellectual Property Law complied fully with the
provisions of Article 31(j) of the TRIPS Agreement.
The patentee's right to assign or inherit his patent and to conclude a
licence contract (Article 28.2 of the TRIPS Agreement) was ensured by
Article 751 of the 2005 Civil Code and Article 123.1 of the 2005
Intellectual Property Law. The assignment or licensing of a patented
invention was subject to certain restrictions permitted by Articles 30
and 40 of the TRIPS Agreement (Articles 139 and 142 of the 2005
Intellectual Property Law). In response to concerns expressed by a
Member about limitations on royalty payments applied by Viet Nam, the
representative of Viet Nam said that ceilings on royalty payments for
intellectual property rights had been abolished by Decree No. 11/2005/NDCP of 2 February 2005 on Technology Transfer, replacing Decree
No. 45/1998/ND-CP of 1 July 1998.
In exceptional cases, the use of a protected invention would not be
considered infringement, i.e., use for non-commercial purposes;
distribution, circulation and use of products having been marketed by the
owners, prior users or persons to whom the right of use had been
transferred; or when use of the invention took place on foreign means of
transportation in transit or temporarily staying in the territory of
Viet Nam and such use was aimed solely at maintaining the operation of
such means (Article 125.2 of the 2005 Intellectual Property Law).
Procedures for the termination and invalidation of invention patents were
regulated by Articles 95 and 96 of the 2005 Intellectual Property Law.
There were two routes to appeal against decisions of the National Office
of Intellectual Property, and as which route to choose was up to the
interested parties, "an opportunity for judicial review", i.e., by the
Administrative Court, was fully ensured. Minister's decisions could be
reviewed by the Administrative Court under the Law on Complaints and
Denunciations of 1998, as amended in 2005 (Article 39), and the Ordinance
on Procedures for Settlement of Administrative Cases of 1996, as amended
in 2006 (Article 2). He considered Viet Nam to be in full compliance
with Article 32 of the TRIPS Agreement.
Asked about procedures for patent applications in respect of microorganisms, he said that the Ministry of Science and Technology had
promulgated Circular No. 30/2003/TT-BKHCN of 5 November 2003 containing
provisions on patent applications for micro-organisms and the examination
thereof.
(f)
Plant variety protection TC "(f) Plant variety protection" \l 1
The representative of Viet Nam said that, having studied the compliance
of Viet Nam's laws and regulations on the protection of plant varieties
with the requirements of the TRIPS Agreement, his Government had decided
to promulgate provisions on the protection of new plant varieties in
accordance with UPOV standards. New plant varieties were now protected
pursuant to Part I (Articles 4.5 and 6.4) and Part IV (Articles 157 to
197) of the 2005 Intellectual Property Law. The substantive provisions
of the 2005 Intellectual Property Law on plant variety protection were
derived from the UPOV. Nationals and foreigners were eligible for
protection pursuant to Article 157 of the 2005 Intellectual Property Law.
The protection criteria applied to plant varieties under Articles 158 to
162 of the Law corresponded precisely to those provided for in Articles 5
to 9 of the UPOV, including novelty, distinctness, uniformity and
stability. The requirements on variety denomination under Article 163 of
the 2005 Intellectual Property Law were compatible with those prescribed
in Article 20 of the UPOV. As for the establishment of rights to plant
varieties, he noted that Articles 164 to 184 of the 2005 Intellectual
Property Law satisfied the requirements and criteria set out in
Articles 10, 11, 12, 19, 21, and 22 of the UPOV concerning the filing of
applications, the right of priority, the examination of applications, and
validity and duration of breeder's rights. Article 169, in particular,
provided for a duration of breeder's rights of 25 years for trees and
vines and 20 years for other species, counting from the date the rights
had been granted. The provisions on provisional protection, scope and
limitations of breeder's rights, and exhaustion of breeder's rights of
Articles 185 to 197 of the 2005 Intellectual Property Law corresponded to
the language of Articles 13 to 18 of the UPOV. He noted that Article 187
of the 2005 Intellectual Property Law did not extend breeder's rights to
harvested material or products made directly from harvested material
obtained through the unauthorized use of propagating material of
protected variety, in conformity with Articles 14(2) and (3) of the UPOV.
In his view, the provisions on plant variety protection included in the
2005 Intellectual Property Law met the minimum standards of the UPOV. He
added that Viet Nam had promulgated Government Decree No. 104/2006/ND-CP
of 22 September 2006 providing detailed provisions and guidelines for
implementing certain articles of the 2005 Intellectual Property Law
concerning rights to plant varieties.
(g)
Layout designs of integrated circuits TC "(g)
Layout designs
of integrated circuits" \l 1
The representative of Viet Nam said that layout designs of semiconductor
integrated circuits were protected under Articles 4.4, 6.3(a) and Part
III of the 2005 Intellectual Property Law. Viet Nam had also promulgated
Government Decree No. 103/2006/ND-CP of 22 September 2006 providing
detailed provisions and guidelines for implementing certain articles of
the 2005 Intellectual Property Law concerning industrial property,
including those related to layout designs of semiconductor integrated
circuits.
(h)
Requirements on undisclosed information, including trade secrets
and test data TC "(h) Requirements on undisclosed information, including
trade secrets and test data" \l 1
The representative of Viet Nam said that business secrets, including
trade secrets and test data, were protected under the provisions of the
2005 Intellectual Property Law on industrial property rights, including
Articles 4.4, 6.3(c) and Part III of the Law. Business secrets would be
protected as long as they satisfied all prescribed conditions without
being required for registration. The owner of business secrets had the
right to prohibit the unauthorized use of his business secrets and demand
injunctions from the State competent authorities to stop infringements
and to claim damages (Articles 121, 123 to 125, 127, and 198 of the 2005
Intellectual Property Law). The representative of Viet Nam explained
that Viet Nam had, in practice, provided protection of undisclosed test
or other data submitted as a condition for approving the marketing of
pharmaceutical or agricultural chemical products since 2003. This
protection was codified in Article 128 of the 2005 Intellectual Property
Law. Under this Article, the authorities concerned had the obligation,
when an applicant requested that data submitted as a condition for
approving the marketing of pharmaceutical or agricultural chemical
products be kept secret, to take necessary measures so that such data
were neither used for unfair commercial purposes nor disclosed, except if
disclosure was necessary to protect the public. The authorities
concerned were not allowed to grant any licence during a five-year period
from the date a licence had been granted to an applicant to any
subsequent applicant using undisclosed data in his applications without
permission of the prior applicant, except in cases where the undisclosed
data had been created independently by the subsequent applicant as
provided for in Article 125.3(d) of the Law. He noted a new Decree,
Decree No. 103/2006/ND-CP providing detailed provisions and guidelines
for implementing certain articles of the 2005 Intellectual Property Law
concerning industrial property, and a regulation including procedural
details, i.e. Decision No. 30/2006/QD-BYT of the Minister of Health on
promulgation of regulations on data protection applied to Drug
Registration Dossiers, had been issued in September 2006.
He added that the new Law on Competition, which had been adopted by the
National Assembly on 3 December 2004 (Law No. 27/2004/QH11), included
provisions dealing with unfair competition (Article 39) and infringement
of business secrets, including accessing and acquiring information on
business secrets of others in procedures for marketing approval of
products, using such information for business purposes or for obtaining
business-related licenses or marketing approval of products, or acting
against secret-keeping measures of State agencies (Article 41.4).
3.
Measures to control abuse of intellectual property rights TC "3.
Measures to control abuse of intellectual property rights" \l 1
The representative of Viet Nam said that violations of the procedures
establishing a right in relation to an object of industrial property
could lead to the annulment of the granted protection certificate
(Article 96.1 of the 2005 Intellectual Property Law). Failure to use or
licence a patented invention could result in compulsory licensing
(Article 136.1 of the 2005 Intellectual Property Law).
A Member asked whether importation of a product covered by the patent
would satisfy the requirement of Article 136.1. The representative of
Viet Nam stated that importation would satisfy the requirement, and that
this issue would be clarified through the implementing decree. He added
that legal provisions had been included in the 2005 Intellectual Property
Law to enable Viet Nam to take appropriate measures to prevent or control
anti-competitive practices in contractual licenses. Article 144.2 of the
Law stipulated restrictions on the contractual licensing of industrial
property between the right owners and the licensees (industrial property
licensing contracts), applicable to both Vietnamese and foreigners.
While acknowledging that Article 8 of the TRIPS Agreement allowed
appropriate measures to prevent the abuse of intellectual property
rights, unreasonable restraints on trade, or adverse effects on the
international transfer of technology, some Members noted that Viet Nam
had established a system of controlling technology transfer agreements in
Circular No. 3055/TT-SHCN and Articles 32-37 of Government Decree
No. 45/1998/ND-CP of 1 July 1998 which might slow the transfer of
technology to Viet Nam, while the link to any abuse of intellectual
property rights was unclear. The system introduced limitations on the
duration of royalty payments for patents and know-how, and capped royalty
payments for trademark licenses. A Member requested Viet Nam to set
terms for technology transfer agreements that would reflect the minimum
term for the duration of a patent stipulated in Article 33 of the TRIPS
Agreement.
The representative of Viet Nam replied that the duration of technology
transfer agreements were agreed among the related parties, in which the
time period for royalty payments for intellectual property rights should
be within the relevant protection term. Ceilings on royalty payments for
intellectual property rights had been abolished by Decree No. 11/2005/NDCP on Technology Transfer, promulgated on 2 February 2005.
4.
Enforcement TC "4.
Enforcement" \l 1
(a)
Civil judicial procedures and remedies TC "(a)
Civil judicial
procedures and remedies" \l 1
The representative of Viet Nam said that People's Courts (Civil Court),
at district and provincial level, had jurisdiction over disputes of
infringement relating to intellectual property rights. The People's
Court could adjudicate cases with respect to claims of abuse of
industrial property rights, disputes concerning royalty or remuneration,
claims on registration right and the right of authorship, and disputes
relating to contracts concerning assignment of ownership right or
licensing contract for the right to use objects of industrial property.
Lodging a claim or bringing a suit before the Court, the plaintiff or
his/her lawful representative would need to provide evidence of his/her
intellectual property right as well as evidence of infringement of the
rights (Article 203 of the 2005 Intellectual Property Law). The
defendant had the right to refute the evidence and arguments of the
plaintiff before the Court. The Court had the right, upon request of
either party or on its own initiative, to demand further evidence or
documentation and, if necessary, to collect evidence itself (Articles 85
and 94 of the 2004 Civil Procedure Code). The persons or institutions
requested to provide evidence had 15 days to present such evidence.
Concerned parties could appeal the Court's collection of evidence to the
People's Prosecutor, which could request the Court to verify and collect
evidence according to the concerned parties' request. People's
Prosecutors were responsible for controlling and supervising civil
courts' judgments and decisions and ensuring their timely settlement and
conformity with Viet Nam's laws and regulations (Article 21 of the
2004 Civil Procedure Code). All Court decisions were provided in written
form to the concerned parties and the People's Prosecutor within ten days
(Article 241 of the 2004 Civil Procedure Code). Detailed provisions on
necessary evidence had been included in Article 203 of the 2005
Intellectual Property Law. Pursuant to Article 203, documentation to be
submitted to prove ownership of an intellectual property right could
include, for registered rights, a legitimate copy of Protection Titles,
any extract of Register on patents, industrial designs, etc., a
certificate of copyright registration, or a certificate of related right
registration. For unregistered rights, any document proving the
existence of copyright, related rights, well-known marks etc. could be
accepted. He confirmed that the plaintiff was not required to submit an
affidavit of ownership to the court. Procedures also existed for
amicable settlement of disputes over royalty, remuneration, licensing
contracts and contracts to transfer ownership rights.
The Court could rule that the act of infringement be stopped, recognize
the legitimate rights to objects of intellectual property, request that
the competent State authorities undertake procedures for the purpose of
acquisition of rights, and award damages. The compensation amount was
determined based on the "actual material damage" or profit obtained
illegally by the infringing party, and "mental damages". The calculation
of "actual material damages" took into account property losses, costs of
preventing or minimizing the damages, and lost income (Article 307.2 of
the 2005 Civil Code). "Mental damages" included damages to honour,
dignity and prestige of the victim (Article 204.1(b) of the
2005 Intellectual Property Law). The 2005 Intellectual Property Law
contained detailed provisions on calculation of damages (Article 204),
compensation of right holders (Article 205), remedies (Article 202),
provisional measures (Article 207), burden of proof (Article 203), and
authority of People's Courts to order provisional measures (Article 210).
Pursuant to the 2004 Civil Procedure Code, the Court would decide upon
the apportioning of legal costs based on the rights and faults of the
parties concerned and the parties could appeal decisions of the first
instance civil judgment and request a hearing at higher instance.
The representative of Viet Nam explained that detailed provisions
concerning indemnification of the defendant in the case of abuse of civil
enforcement procedures by the complainant had been stipulated in the 2004
Civil Procedure Code and the 2005 Intellectual Property Law
(Article 208.2). He noted that the intellectual property right owner,
when requesting the suspension of customs procedures, was required to
deposit an amount equal to 20 per cent of the value of the goods or, in
case of unknown value of the good, a sum of at least VND 20 million, or
provide a guarantee ensuring compensation to the owner of the goods
(Article 217.2 of the 2005 Intellectual Property Law). The intellectual
property right owner having registered his right at a Customs Unit (or a
Customs Department or the General Department of Customs if he wished to
register his right at two or more Customs Units) and having paid the
prescribed registration fee could request customs authorities to take
necessary actions to detect suspected infringing goods at the borders
(Article 216 of the 2005 Intellectual Property Law and Articles 48.1 and
49.2 of Decree No. 154/2005/ND-CP of 15 December 2005). Customs
registration of intellectual property rights was valid for one year and
could be renewed at the request of the intellectual property right owner,
as long as the latter paid the prescribed fee (Article 49.1 of Decree
No. 154/2005/ND-CP of 15 December 2005). In response to a Member who
noted that the requirement to deposit 20 per cent of the value of the
good could place an unreasonable burden on effective border enforcement
and enquired about the alternative guarantee, the representative of
Viet Nam said such alternative guarantee had been included in
Article 217.2(b) of the 2005 Intellectual Property Law.
Referring to Article 41.2 of the TRIPS Agreement, a Member asked Viet Nam
to extend the period to file a suit for the settlement of an economic
dispute involving infringement of intellectual property rights to a
minimum of three years in order to provide sufficient protection. The
representative of Viet Nam replied that Article 159.3 of the 2004 Civil
Procedure Code provided for a two-year period for filing suits for the
settlement of civil disputes, including those involving infringement of
intellectual property rights. He considered this period sufficient
compared to other types of violations.
He added that Viet Nam had attached increasing importance in recent years
to the strengthening of the judicial system, in particular the civil
judicial system. In addition to the promulgation of the 2005
Intellectual Property Law, specialized short-term courses on intellectual
property had been organized for judges with the assistance of several WTO
Members.
(b)
Provisional measures TC "(b)
Provisional measures" \l 1
The representative of Viet Nam said that the Courts having jurisdiction
over violations and disputes in relation to intellectual property rights
could decide on the application of provisional measures. Detailed
provisions were laid down in the 2004 Civil Procedure Code and the
2005 Intellectual Property Law. Pursuant to Article 207.1 of the 2005
Intellectual Property Law, provisional measures included seizure,
attachment, or sealing of goods suspected to infringe intellectual
property rights, and of materials, raw materials or implements for
producing or trading such goods; the prohibition to change or displace
such goods and materials; and the prohibition to transfer ownership of
such goods and materials. Provisional measures could be lifted when no
longer considered necessary by the imposing authority.
The Court could order provisional measures to be taken on its own
initiative or at the request of the Prosecution Institute or the parties
concerned (Articles 99 and 119 of the 2004 Civil Procedure Code).
Pursuant to Article 206.2 of the 2005 Intellectual Property Law, the
Court could, prior to hearing the opinion of the party liable for
provisional measures, take an immediate decision which would also be
effective immediately. The decision could be appealed to the Chief of
Justice by either party, in which case the Prosecution Institute would
have the right to make a proposal to the Chief of Justice, who was
required to respond within three days (Articles 124 and 125 of the 2004
Civil Procedure Code).
(c)
Administrative procedures and remedies TC "(c)
Administrative
procedures and remedies" \l 1
The representative of Viet Nam said that Viet Nam had no special agency
for the enforcement of Intellectual Property Rights. Pursuant to
Article 200.1 of the 2005 Intellectual Property Law and the 2002
Ordinance on handling administrative violations, the bodies competent to
take administrative action in relation to infringement of intellectual
property rights were the market control agencies of the trade
administration (Market Control Department and Market Control Branch
Offices), customs agencies (Customs Department, Customs branch offices,
anti-smuggling inspection office), specialized inspection authorities
such as the Culture and Information Inspectorates at the national and
provincial levels and the Science and Technology Inspectorates at the
national and provincial levels, the People's Committees at the district
and provincial levels, and public security agencies (District Police,
Provincial Police, and the Economic Police). He added that the 2005
Intellectual Property Law limited the administrative handling of IPR
infringement to counterfeiting, pirating, intentional infringements and
infringements of remarkable social effect (Article 211).
The responsibilities of each agency depended on their area of
administration and jurisdiction, as spelled out in Article 200 of the
2005 Intellectual Property Law. Market control agencies could impose
administrative remedies and other measures against infringements of
industrial property rights and trade in cultural-informational products
and services occurring in the country. Customs agencies had the
competence to impose administrative remedies against infringements of
intellectual property rights in the course of exportation and
importation, Science and Technology Inspectorates against infringements
of industrial property rights, Culture and Information Inspectorates
against infringements of copyright, and People's Committees against
infringements of intellectual property rights occurring within their
jurisdiction. As for public security agencies, these were responsible
for handling infringements of intellectual property rights in the course
of production and trade. The Economic Police - composed of the heads of
the District Police and Economic Police Division, of the Director of the
Provincial Police, and of the Director General of the Economic Police
Department - had the competence to investigate and handle infringements
of intellectual property rights in all areas of production and business.
The Economic Police could search the houses of persons deemed to hide
instruments involved in or evidence of infringement cases, and suspend
business licenses in case of serious violation of the provisions
regulating the use of business licenses. It could impose administrative
remedies against acts of industrial property infringement related to
business and production activities and acts of copyright infringement
associated with public order and security. The Economic Police received
specialized training on intellectual property enforcement. It had the
same jurisdiction and resources as other police forces. These
regulations, which were spelled out in Decrees No. 12/1999/ND-CP of 6
March 1999 and No. 31/2001/ND-CP of 26 June 2001, had been included in
Government Decree No. 106/2006/ND-CP of 22 September 2006 on handling
administrative violations in the industrial property field.
In 2005, Science and Technology Inspectorates, in coordination with the
Hanoi Police, had investigated several infringing business bases and
imposed fines on eight enterprises for a total of VND 64 million.
Science and Technology Inspectorates had also organized two board
meetings with the participation of trade representatives from the French
and US embassies to destroy intellectual property infringing products.
Furthermore, the National Office of Intellectual Property of Viet Nam had
conducted a legal assessment of the handling of 592 industrial property
infringement cases by enforcement agencies. It had also participated in
an inter-ministerial group under the lead of the Ministry of Industry to
control the implementation of existing intellectual property laws and
regulations in 30 domestic enterprises producing and assembling
motorbikes in the provinces of Hai Phong, Ha Noi, Nam Dinh, Ha Tay, Ho
Chi Minh, Da Nang, and Nghe An. Finally, in order to ensure the quality
of goods in the market, Science and Technology Inspectorates, in
coordination with local Departments of Science and Technology and other
related agencies, had inspected 17,317 business bases and imposed 1,953
fines for a total of VND 842 million.
Asked about the allocation of staff to fight IPR infringement and plans,
if any, to create and/or designate specialized staff or units, he said
that Viet Nam entrusted this task to general law enforcement agencies and
had no officials specialized in this area. No particular incentives were
available to these officials to encourage investigation and prosecution
of IPR infringements. He noted that Government Decree No. 106/2006/ND-CP
of 22 September 2006 on handling administrative violations in the
industrial property field included detailed provisions clarifying the
scope of duties, responsibilities and jurisdiction of each enforcement
agency. Pursuant to this Decree, the Economic Police was entitled to
investigate intellectual property infringement and impose administrative
remedies, but not to prosecute or adjudicate crimes. In addition, with a
view to further improving the efficiency of law enforcement staff,
specific provisions on training had been included in the
2005 Intellectual Property Law. He noted that capacity building had been
one of the main concerns of his Government in recent years. A "Project
on enhancement of intellectual property enforcement efficiency" was also
being prepared. The Project would establish a system of information to
assist competent agencies in investigating, controlling and handling
violations of intellectual property rights, as well as an inter-agency
communication channel and fora to provide and exchange information and
experiences in the application of remedies and modes of infringement.
His authorities were also considering plans to develop statistics and a
general assessment system of infringements of intellectual property
rights to ensure a good coordination between enforcement agencies.
Administrative measures and remedies were governed, under the new
legislative framework, by Government Decree No. 106/2006/ND-CP of 22
September 2006 on handling administrative violations in the industrial
property field and Government Decree No. 105/2006/ND-CP of 22 September
2006 providing detailed provisions and guidelines for implementing
certain articles of the 2005 Intellectual Property Law regarding the
protection of intellectual property rights and State management of
intellectual property. Under the 1998 Law on Complaints and
Denunciations, as amended in 2005, any natural or legal person, including
non-resident foreigners or foreign legal entities without a
representation in Viet Nam, had the right and obligation to denounce a
violation by informing the competent authorities in writing or by other
means.
Pursuant to Article 214 of the 2005 Intellectual Property Law, main
administrative measures were warnings and monetary fines amounting to one
to five times the value of the discovered infringing goods. Additional
measures included suspension of business activities for a definite term,
and in the case of counterfeit and piracy goods, and materials and
implements used for manufacturing or trading such goods, confiscation,
destruction, distribution, use for non-commercial purposes, or compulsory
delivery of transiting goods out of the territory of Viet Nam or reexportation, after infringing elements had been removed. The
representative of Viet Nam explained that it was the practice to apply
each of these administrative measures in a single case, unless, for
example, the infringer did not have a business licence. The cumulative
effect of these measures would, in his view, deter further infringement.
He noted, however, that the imposition of a compensation for damages - up
to VND 1 million - under administrative procedures had been abolished in
2002 by the Ordinance on handling administrative violations No.
44/2002/PL-UBTVQH10. Compensation for damages was now conducted only
under civil procedures. Customs procedures for imports and exports could
be suspended to protect intellectual property rights in accordance with
Articles 57, 58, and 59 of the Customs Law of 29 June 2001 as amended and
supplemented in 2005 by the Law No. 42/2005/QH11, Decree No. 154/2005/NDCP of 15 December 2005, and Article 218 of the 2005 Intellectual Property
Law.
A Member expressed concern regarding the method of calculating fines
under the 2005 Intellectual Property Law. It appeared that fines would
be levied based on the price of the infringing good rather than the price
of the legitimate good. This limited the deterrent effect of imposing
fines, and made them a cost of doing business for pirates and
counterfeiters. The representative of Viet Nam, as noted previously,
stated that as multiple administrative measures are imposed in addition
to the fine, the cumulative effect of these measures would serve as
deterrent to future infringing actions.
Decisions to impose an administrative measure were issued in writing
within ten days following the reporting of the violation, or 30 days in
complicated cases. Appeals procedures were regulated according to the
1996 Ordinance on procedures for judgment of administrative cases, and
the Law on Complaint and Denunciation of 1998 as amended by Law No.
58/2005/QH11 (Articles 1.19 and 2.2). Administrative decisions could be
appealed by either party, first to the authority having issued the
decision and subsequently either to the administrative court or to a
superior administrative body. Decisions of the superior administrative
body could be further appealed to the administrative court.
In his view, administrative procedures were speedy, simple, inexpensive,
and equitable, and right owners relied heavily on the administrative
authorities, especially the market control agencies. The injunctions
were powerful enough to prevent further infringement as most
infringements addressed through administrative procedures were minor and
unintentional. However, the administrative system had been further
strengthened under the 2005 Intellectual Property Law. In particular,
the scope of application of administrative remedies had been limited and
emphasis had been shifted to civil remedies, administrative procedures
had been further elaborated (Chapter XVII of the 2005 Intellectual
Property Law), the principle of administrative fines exceeding the
benefit gained from infringement had been established (Article 214.4 of
the 2005 Intellectual Property Law), the functions of enforcement
authorities had been more clearly defined to avoid overlapping and
cumbersome procedures, and a coordinating authority had been established
(Article 200 of the 2005 Intellectual Property Law). The combination of
administrative procedures and remedies, compensation under civil
procedures, and recourse to criminal prosecution in cases of trademark
counterfeiting and copyright piracy on a commercial scale provided, in
his view, the deterrent effect foreseen in Article 41 of the TRIPS
Agreement, the indemnification of the defendant stipulated in Article 48,
and criminal actions stipulated in Article 61.
(d)
Special border measures TC "(d) Special border measures" \l 1
The representative of Viet Nam said that Customs agencies had the
authority to detain imported or exported goods temporarily upon request
of the right holder. Pursuant to Article 217 of the 2005 Intellectual
Property Law, requests for temporary detention of goods had to be filed
with the customs agencies where the goods were imported or exported,
accompanied by evidence to substantiate lawful ownership right or use
right to the object, and evidence testifying the infringement. The right
holder was also required to deposit an amount equal to 20 per cent of the
value of the goods or at least 20 million dong in case such value could
not be determined, or provide a guarantee ensuring compensation in case
of a wrongful request (Article 217.2 of the 2005 Intellectual Property
Law). Decisions to suspend the release of goods from customs were issued
by the Chief of the Customs Bureau pursuant to Article 218.1 of the 2005
Intellectual Property Law, and the parties concerned would be notified
accordingly. Goods could be suspended from release for ten days from the
date the decision was issued, and an additional ten days in certain
circumstances (Article 218.2 of the 2005 Intellectual Property Law).
Evidence of infringement would need to be produced during this period.
The owner of the seized goods would also be given an opportunity to
provide evidence or justifications relating to the intellectual property
right of the detained goods. The Customs office would take a decision to
release or prohibit circulation of the goods in consultation with the
State management bodies for Intellectual Property (the National Office of
Intellectual Property and the Copyright Office). He added that Joint
Circular No. 58/2002/TTLT-BVHTT-BTC of 17 October 2003 contained detailed
provisions on the implementation of border control measures for
copyright. Specific provisions on the implementation of border control
measures concerning industrial property had also been included in the
Joint Circular No. 129/2004/TTLT-BTC-BKHCN of the Ministry of Finance and
Ministry of Science and Technology on border control measures in respect
of industrial property rights for imports and exports, promulgated on 29
December 2004.
A Member was concerned that the provisions on suspension of customs
clearance included in the 2005 Intellectual Property Law required the
right holder to submit extensive information, which could impede many
right holders from filing an application. This Member was also of the
view that the time period for right holders to respond to the detection
of infringing goods (one day) was too short. In response, the
representative of Viet Nam said that, under Article 217.1(b) of the 2005
Intellectual Property Law, the right holder was only required to provide
information sufficient to identify the suspected infringing goods or to
discover infringing goods. Other types of information, such as the name
and address of the importer and exporter, a photo of the goods or
information on the predicted time and venue of arrival of the goods,
should be submitted only if available. He considered this provision in
full compliance with Article 51 of the TRIPS Agreement. The time period
for responding to the detection of infringing goods had been increased to
three working days in the 2005 Intellectual Property Law. He added that
detailed provisions had been included in Government Decree
No. 105/2006/ND-CP of 22 September 2006 providing detailed provisions and
guidelines for implementing certain articles of the 2005 Intellectual
Property Law regarding protection of intellectual property rights and
State management of intellectual property.
In response to specific questions, he said that the 2005 Intellectual
Property Law provided customs authorities with the right to check,
detect, and suspend customs clearance of counterfeit trademark goods at
their own initiative or at the request of the trademark holder. Joint
Circular No. 129/2004/TTLT-BTC-BKHCN of the Ministry of Finance and
Ministry of Science and Technology on border enforcement of industrial
property rights included provisions allowing right holders or importers
to inspect the detained goods to reinforce their claims. The exemption
for de minimis imports allowed under Article 60 of the TRIPS Agreement
was addressed in Article 25.2 of the 2005 Intellectual Property Law which
referred to usage for "personal needs or non-commercial purposes" as not
being considered infringement of copyright. Provisions covering goods
imported or exported for non-commercial purposes, goods exempted under
diplomatic procedures, gifts, souvenirs, personal luggage etc. had been
included in the Circular No. 129/2004/TTLT-BTC-BKHCN (Article 2.2).
Asked whether Viet Nam's Customs Law or related laws and regulations
contained a definition of "counterfeit of trademark" and "piratical
acts", the representative of Viet Nam said that, pursuant to Joint
Circular No. 58/TTLT-BVHTT-BTC of 17 October 2003 of the Ministry of
Culture and Information and Ministry of Finance guiding the protection of
copyright at customs agencies for imported and exported goods, "copyright
infringing imported and exported goods" were imported and exported goods,
including copies of works, infringing the moral rights or economic rights
of the author or owner of the work. As for "counterfeit trademark
goods", they were defined in Joint Circular No. 129/2004/TTLT-BTC-BKHCN
of 29 December 2004 of the Ministry of Finance and Ministry of Science
and Technology on border controls in respect of industrial property
rights as imported or exported goods, including packaging, labels and
decals, bearing a trademark which was identical with or which could not
be distinguished in its essential aspects from a protected trademark
without the authorization of the trademark's owner. He added that the
2005 Intellectual Property Law designated both "trademark counterfeit
goods" (defined in Article 213.2) and "piracy goods" (defined in
Article 213.3) with the common term of "intellectual property counterfeit
goods" in its Article 213.1 with a view to making provisions of
Articles 156 to 158 of the Criminal Code applicable to intentional and
commercial-scale counterfeiting and pirating and for imposing strong
administrative remedies for counterfeiting and pirating.
(e)
Criminal procedures TC "(e) Criminal procedures" \l 1
The representative of Viet Nam said that the criminal courts of the
People's Courts, at district and provincial level, had jurisdiction over
crimes relating to intellectual property rights. The Criminal Code of
1999 included provisions on copyright infringement (Article 131),
production and trade in counterfeits (Articles 156-158), deceptive
practices (Article 162), false advertising (Article 168), and
infringement of industrial property rights (Article 171). Any person
appropriating copyrights, wrongfully assuming an author's name, or
illegally amending, publishing or disseminating copyrighted works was
subject to a fine of 20 to 200 million dong or non-custodial probation of
up to two years (Article 131). Infringements of organized character or
carrying very serious consequences, and repeated offence were punishable
by imprisonment from six months to three years. Offenders also risked
fines from 10 to 100 million dong and being banned from holding certain
positions or practising certain professions during one to five years.
Persons producing or trading counterfeits valued up to 150 million dong
risked six months to five years imprisonment, or three to ten years for
organized or professional counterfeiting, recidivism, abuse of position,
abuse of names of organizations, counterfeits priced between 150 to
500 million dong, large illicit profits, and acts resulting in very
serious consequences (Article 156). In case of counterfeited value
exceeding 500 million dong, very large illicit profits and extremely
serious consequences, the penalty would be increased from seven to
15 years imprisonment. Offenders would also face a fine of 5 to
50 million dong, possible confiscation of property, interdiction to hold
certain positions and practise certain professions during one to five
years. Persons falsely advertising goods or services were subject to a
fine ranging from 10 to 100 million dong, non-custodial probation for up
to three years or imprisonment of six months up to three years
(Article 168). They also risked a fine of 5 to 50 million dong and an
interdiction to practise certain professions during one to five years.
According to Article 171, infringements of industrial property rights
constituting criminal acts would be subject to a fine of 20 to
200 million dong or non-custodial probation of up to two years.
Violations of organized character or carrying very serious consequences,
and repeated infringements, were punishable by six months to three years
imprisonment. Offenders also risked a fine of 10 to 100 million dong and
an interdiction to hold certain posts and practise certain professions
during one to five years. He considered these provisions effective
deterrents and in compliance with Article 61 of the TRIPS Agreement. He
confirmed that acts of wilful trademark counterfeiting and copyright
piracy on a commercial scale were considered crimes under
Articles 156-158 of the Criminal Code and Article 213 of the 2005
Intellectual Property Law. Criminal liability for these acts would be
further clarified in the regulations on the implementation of the
2005 Intellectual Property Law and the Criminal Code that would be issued
prior to accession. He added that criminal intellectual property
enforcement officials were entitled to take ex-officio actions against
criminal infringement of intellectual property rights.
A Member noted that Article 131 of the Criminal Code did not appear to
provide criminal liability for all commercial scale copyright piracy.
The Member also noted that Viet Nam's laws did not provide criminal
liability for all activities involving commercial scale trademark
counterfeiting nor did they provide the authority to their competent
authorities, in criminal cases, to seize and destroy infringing goods and
material and implements the predominant use of which had been in the
commission of the offence. The representative of Viet Nam explained that
a circular was currently being drafted to clarify that all commercial
scale trademark counterfeiting and copyright piracy was subject to
criminal prosecution and that competent authorities had seizure and
destruction authority in criminal cases. The Working Party took note of
these commitments.
The representative of Viet Nam explained that pursuant to Article 170 of
the Criminal Procedure Code, as amended in 2003, the District People's
Courts had the jurisdiction as the first instance over offences subject
to less than seven years imprisonment, except offences harmful to
national security and peace, war crimes, crimes against humanity, and
other specific cases as specified by law. District People's Courts
therefore had jurisdiction as the first instance over offences in respect
of intellectual property rights. Criminal proceedings for intellectual
property infringement cases were identical to procedures for other
criminal cases and involved the denouncement of the crime before the
competent police, an investigation, the transfer of the file to the
prosecution agency (Supreme People's Prosecution Institute), criminal
proceedings at the competent court, judgment and enforcement of the
judgment.
Some Members considered the application of death penalty for serious
counterfeiting of trademarks unacceptable and requested Viet Nam to
eliminate this provision as soon as possible. A Member also noted that
the criminal remedies against infringements of organized character or
carrying out very serious consequences appeared to be stricter than the
standards set by the TRIPS Agreement. This Member was of the view that
criminal prosecution should be available when commercial intent could be
proven and asked Viet Nam to clarify the meaning of "organized character"
and "serious consequences". The representative of Viet Nam replied that
the Criminal Code of 1999 only authorized death penalty for production
and trade in counterfeited foodstuff, medicines and prophylactics having
extremely serious consequences. He considered these provisions necessary
to protect public health and nutrition, and consistent with the principle
provided for in Article 8.1 of the TRIPS Agreement. Concerning criminal
remedies against infringements of "organized character" or "causing very
serious consequences", he noted that the commercial objective of an
infringement act was one of the factors constituting a crime pursuant to
Articles 156, 157, 158, and 171 of the 1999 Criminal Code. An
infringement of organized character had an intentional nature, not an
infringement causing serious consequences.
Asked about the relationship between administrative penalties and
criminal enforcement, the representative of Viet Nam said that any
infringement of copyright and industrial property rights dealt with
administratively and subsequently repeated would be considered a crime in
accordance with Articles 131 and 171 of the Criminal Code of 1999.
Administrative remedies thus served as a deterrent tool and, in the event
of non-compliance with administrative penalties, compelling measures
could be taken pursuant to Article 64 of the 2002 Ordinance on handling
administrative violations. The Criminal Code did not contain provisions
providing for criminal penalties in case of violation of an
administrative order, except in the event of recidivism as stipulated in
Articles 131 and 171. He added that the 2002 Ordinance provided for the
immediate transfer of administrative cases including a criminal element
to the competent criminal authorities and, in the event an administrative
decision having already been issued, the nullification of that decision
and the transfer of the case within three days, unless the time-limit for
criminal prosecution had expired (Articles 62.1 and 62.2). Evidence
collected during an administrative procedure could be used by the civil
court if necessary in accordance with Civil Procedure Code of 2004. In
response to a Member, he noted that infringers could be prosecuted either
for administrative remedies or for criminal penalties, not both
simultaneously. Administrative measures only applied to acts of low
gravity. Any person involved in an act including a criminal element or
having repeated an offence sanctioned administratively was subject to
criminal prosecution. The provisions of the 2005 Intellectual Property
Law together with the Circulars issued by the Supreme People's Court and
Ministry of Justice were a clear indication of Viet Nam's commitment to
provide effective enforcement of intellectual property rights, including
through use of the criminal laws.
A Member urged Viet Nam to implement the TRIPS Agreement upon accession
without recourse to a transitional period, stressing the importance of
establishing appropriate laws and regulations, and adequate enforcement
mechanisms. Some Members noted that although Viet Nam had implemented
many intellectual property laws, Viet Nam also needed adequate
enforcement mechanisms and sanctions to ensure protection of intellectual
property rights, including civil procedures allowing plaintiffs to bring
forward actions regarding infringement, enforcement by the police, and
border measures by the customs authorities.
In reply, the representative of Viet Nam referred to the 2005
Intellectual Property Law and implementing Decrees. He also noted that
an Action Plan on Cooperation for Preventing and Fighting Infringements
of Intellectual Property Rights for the period of 2006-2010 had been
issued on 19 January 2006 (Action Plan No. 168/CTHD/VHTT-KH&CN-NN&PTNTTC-TM-CA of the Ministries of Culture and Information, Science and
Technology, Agriculture and Rural Development, Finance, Trade, and Public
Security).
The representative of Viet Nam confirmed that his Government would take
all actions necessary to fully comply with all of the provisions of the
Agreement on Trade-Related Aspects of Intellectual Property Rights from
the date of accession to the WTO, without recourse to any transitional
period. The Working Party took note of this commitment.
POLICIES AFFECTING TRADE IN SERVICES TC "POLICIES AFFECTING TRADE IN
SERVICES" \l 1
The representative of Viet Nam said that most services sectors were still
in the early stages of development in Viet Nam. According to the General
Statistical Office, services had accounted for 37.98 per cent of
Viet Nam's GDP in 2004.
The main ministries and agencies involved in the regulation of services
activities were the Ministries of Agriculture and Rural Development;
Trade; Planning and Investment; Transportation; Information and Culture;
Finance; Construction; Science and Technology; Natural Resources and
Environment; Labour, War Invalids and Social Affairs; Health; Education
and Training; and Industry; the State Bank; the Ministry of Posts and
Telematics; the General Department of Tourism; and the Directorate for
Standards and Quality. In addition to governmental agencies, provincial
level people's committees were also authorized to administer local
services industries in conformity with the national legal system.
Information on the existing regime in the area of services in the format
of document WT/ACC/5 was provided in document WT/ACC/VNM/5 of 24 August
1998.
As a member of the Association of Southeast Asia Nations (ASEAN) and the
Asia-Pacific Economic Cooperation Forum (APEC), Viet Nam was
participating in negotiations to liberalize trade in services. Viet Nam
had offered certain commitments in some services sectors such as
telecommunications, tourism, transportation, and financial services under
the ASEAN Framework Agreement on Services (AFAS).
In response to questions from Members, the representative of Viet Nam
confirmed that foreign service suppliers were free to choose their
partners unless otherwise specified in Viet Nam's Schedule of Specific
Commitments. He further confirmed that foreign investors were not
obliged to establish a representative office in Viet Nam.
Concerning professional services, the representative of Viet Nam
explained that the requirements for establishment, operation, rights and
obligations of legal professionals practising in Viet Nam were specified
in Decree No. 87/2003/ND-CP of 22 July 2003. Pursuant to this Decree,
foreign lawyer organizations could practise in Viet Nam in the form of a
branch of a foreign lawyer organization, a foreign law firm, or a
foreign-Vietnamese law partnership. Foreign lawyers could practise
foreign and international law as members or employees of foreign lawyers'
law-practising organizations' commercial presence in Viet Nam, or as
employees of Vietnamese lawyer offices or Vietnamese law partnerships.
To work as a lawyer in Viet Nam, foreigners were required to hold a valid
practising certificate issued by a competent foreign agency or
organization, show goodwill towards the State of Viet Nam, and be
employed by a foreign lawyer organization's commercial presence in
Viet Nam, or by a Vietnamese lawyer organization. Foreign auditing firms
could operate in Viet Nam in the form of a joint-venture with a
Vietnamese auditing firm or as wholly foreign-owned auditing firms.
Wholly foreign-owned auditing firms had to be licensed as provided for in
the Foreign Investment Law and other related legal acts.
Domestic and foreign engineers and architects had to be certified in
accordance with the Regulation on Granting Certificate for Design
Practice of Construction Work, as amended by Decree No. 16/2005/NP-CP of
7 February 2005, and Decision No. 15/2005/QD-BXD. Renewable certificates
valid for five years were granted by the Construction Departments of
cities and provinces. The Ministry of Construction was responsible for
supervising the granting of certificates. Activities covered by the
Regulation included general layout design, architectural design, exterior
and interior design, structural design, electrical and mechanical design,
as well as design relating to water supply and sewage, energy supply,
ventilation and air conditioning, communications, and fire protection.
Engineering and architectural services providers, including foreign
providers, were required to hold a Bachelor or higher degree, have
minimum five years' experience in the design of construction works, and
have participated in the design of a minimum of five projects. He added
that the Vietnamese authorities recognized practising certificates
granted by competent foreign organizations. Foreign architects holding
such certificates were allowed to practise in Viet Nam without applying
for a Vietnamese certificate in accordance with the requirements of
Vietnamese laws and regulations. Foreign architects could also practise
architectural design and/or planning in Viet Nam through bilateral or
multilateral Mutual Recognition Agreements on professional qualifications
to which Viet Nam was a party.
The Ordinance on Posts and Telecommunications had been enacted in October
2002. The representative of Viet Nam explained that the Ordinance
governed the regulatory, operational and business activities in posts,
telecommunications and radio frequency management, and created an
important legal framework for market liberalization and a level playing
field for competitors. Together with this Ordinance, several
governmental decrees, Ministerial circulars and decisions had been
promulgated on interconnection, tariffs and pricing, frequency and
numbering, inspection, the settlement of disputes, and illegal services.
The use of telecommunications gateways and networks was regulated by
Article 43 of the Ordinance and Articles 27 to 33 and 60 of the
implementing Decree. These Articles were designed to ensure the rights
and obligations of telecommunications services providers to access and
use each other's public telecommunications transport networks.
Non-discrimination in granting access to and use of public
telecommunications transport networks was guaranteed by Article 43.2 of
the Ordinance. Under this Article, public telecommunications services
providers had an obligation to allow other public telecommunications
services providers to interconnect with their own network under
equitable and reasonable conditions. Long-term development plans and
strategies had been approved and published. In his view, the regulatory
and business environment had been improved to become more transparent,
predictable and pro-competitive.
A Member raised questions about licensing procedures in the
telecommunications and express delivery sectors. In response, the
representative of Viet Nam confirmed that licensing decisions for both
facilities-based and non-facilities-based services would be made in
accordance with transparent and objective criteria. He also confirmed
that Vietnamese enterprises that were not State-owned or State-controlled
were eligible to be licensed to provide non-facilities-based services in
Viet Nam and to form joint-ventures with foreign firms, in accordance
with Viet Nam's Schedule of Specific Commitments. With respect to
express delivery services, he further confirmed that Viet Nam would adopt
licensing requirements that were consistent with the WTO Agreement and
Viet Nam's accession commitments. He noted that his Government did not
currently have a legal basis under Vietnamese law to issue a decree
providing for such licensing; because Viet Nam's Protocol of Accession
was needed to provide that necessary legal basis, he confirmed that Viet
Nam would issue such a decree promptly upon ratification of Viet Nam's
Protocol of Accession, and in any event, within three months of
ratification. He further confirmed that licensing of express delivery
services during those three months would proceed in a manner consistent
with the commitments set out in paragraph 507 of this Report. The
Working Party took note of these commitments.
A Member noted that Viet Nam had introduced new measures on 25 August
2005, retroactive to 1 August 2005, setting a price floor for
international calls into Viet Nam and a system of allocation of calls by
quota among six Vietnamese carriers (Decision No. 8/2005/QD-BBCVT and
Official Letter No. 1683/BBCVT-KHTC). These measures did not appear to
be consistent with Viet Nam's WTO commitments, nor with Viet Nam's
competition policies as described in paragraphs 104-109. This Member
invited the representative of Viet Nam to confirm that Viet Nam would
abolish these measures prior to accession. Noting that these measures
had been introduced without prior notice nor possibilities for comment,
this Member asked the representative of Viet Nam to confirm that any
future measure of this sort would be subject to advance notice and
comment procedures as described in paragraphs 510-513. The
representative of Viet Nam was also invited to explain how an Official
Letter, which was not recognized as a legal normative document according
to the information provided in paragraph 517, could set a price floor or
establish a system for allocating calls by quota. In response, the
representative of Viet Nam said that the Official Letter only specified
the quota policy set out in Article 2.1 of the Decision. The Letter was
available on the website of the Ministry of Post and Telecommunications.
He noted that the quota allocation system had been agreed beforehand by
consensus among the six carriers and submitted to the Ministry. By
limiting the traffic of traditional services providers, the measure aimed
at facilitating the development of new providers, thereby fostering
competition on the whole market. Providers would meet periodically to
discuss and review the allocation of quotas. He confirmed that these
measures would be eliminated prior to accession. The Working Party took
note of this commitment.
The representative of Viet Nam further explained that the organization
and operation of credit institutions and the banking activities of other
organizations were governed by the Law on Credit Institutions, the Law on
Amending and Supplementing a number of Articles of the Law on Credit
Institutions and some other legal documents. The Government and the
State Bank of Viet Nam had issued regulations to guide the implementation
of the Law on Credit Institutions. The Law specified the licensing
requirements for the establishment and operation of credit institutions
in Viet Nam. Foreign credit institutions could operate in Viet Nam in
the form of a representative office, a foreign bank branch, a jointventure bank, or a 100 per cent foreign-owned bank, a joint-venture
finance company, or a 100 per cent foreign-invested finance company, a
joint-venture financial leasing company, or a 100 per cent foreigninvested financial leasing company. Pursuant to Articles 11 and 12 of
the Decree No. 22/2006/ND-CP of 28 February 2006, the term of operation
of a foreign bank branch, a joint-venture bank, or a 100 per cent
foreign-owned bank of a foreign credit institution should not exceed 99
years; the term of operation of a foreign bank branch should not exceed
the term of operation of the parent foreign bank; and the term of
operation of a representative office of a foreign credit institution
should not exceed the term of operation of that foreign credit
institution. The term of operation should be specifically stipulated in
the granted licence and could be extended upon request. However, the
maximum term of extension should not exceed the term of operation
previously stipulated in the licence (a domestic bank was also required
to apply for the extension of its term of operation). The maximum term
of operation was 50 years for a joint-venture finance company, a 100 per
cent foreign-invested finance company, a joint-venture financial leasing
company, and a 100 per cent foreign-invested financial leasing company,
and these operating licenses could be extended. The contribution of the
foreign party in a joint-venture bank acting as a commercial bank could
not exceed 50 per cent of the bank's registered capital, while the
foreign party in a joint-venture non-banking credit institution needed to
account for at least 30 per cent of the registered capital. The
aggregate share of foreign institutions and individuals could be limited
to 30 per cent of the registered capital of a Vietnamese joint stock
commercial bank, unless otherwise permitted by Viet Nam's laws or the
relevant Vietnamese authority.
Some Members requested information on the regulation of the banking
sector and in particular information on the conditions under which a
foreign bank would be able to obtain a licence to establish a branch in
Viet Nam. In response, the representative of Viet Nam stated that direct
branching was permitted under the current banking law and the Law on
Amending and Supplementing a number of Articles of the Law on Credit
Institutions. He reported that banking institutions' activities were
currently regulated by the Law on Credit Institutions and related
amendments. Beginning on 1 April 2007, foreign credit institutions would
be allowed to open 100 per cent foreign-owned banks in Viet Nam. He
added that any natural or legal person was required to have a licence to
engage in a banking business. One of the key conditions for establishing
a branch of a foreign commercial bank in Viet Nam was that the parent
bank should have total assets of more than US$20 billion at the end of
the year prior to application.
He further explained that a key condition for the establishment of a
joint-venture bank or a 100 per cent foreign-owned bank was that the
parent bank was required to have total assets of more than US$10 billion
at the end of the year prior to application. A key condition for
establishing a 100 per cent foreign-invested finance company, a jointventure finance company, a 100 per cent foreign-invested financial
leasing company or a joint-venture financial leasing company was that the
foreign credit institution had total assets of more than US$10 billion at
the end of the year prior to application. The Government of Viet Nam
viewed these conditions to be prudential in nature. Similarly, the
representative of Viet Nam stated that his Government anticipated that
its future licensing requirements for 100 per cent foreign-owned banks
would be prudential and address issues such as capital adequacy,
liquidity and corporate governance. Further, the criteria for both
foreign bank branches and 100 per cent foreign-owned banks would be
applied on a non-discriminatory basis. The representative of Viet Nam
confirmed that the State Bank of Viet Nam would comply with the
requirements of Articles XVI and XVII of the GATS when considering an
application for a new licence, subject to the limitations set forth in
the Vietnamese Services Schedule. He further confirmed that a foreign
commercial bank could simultaneously have a 100 per cent foreign-owned
bank and branches. The representative of Viet Nam further confirmed that
a 100 per cent foreign-owned bank in Viet Nam was not treated as a
foreign institution or individual and was accorded full national
treatment as a Vietnamese commercial bank, with respect to establishment
of commercial presence. The Working Party took note of these
commitments.
A Member urged Viet Nam to reduce the minimum capital requirement for a
foreign bank branch to a level at or below that of a domestically-owned
bank incorporated in Viet Nam. Such a change would be more consistent
with international norms, which were based on the level of activity and
risks of the branch. In response, the representative of Viet Nam noted
that Viet Nam already allowed foreign bank branches to operate based on
the capital of the parent bank for the purpose of lending. The
representative of Viet Nam further confirmed that Viet Nam would
progressively bring its regulatory regime for foreign bank branches,
including minimum capital requirements, in line with commonly accepted
international practice. The Working Party took note of these
commitments.
The representative of Viet Nam confirmed that a foreign bank branch would
not be permitted to open transaction points, which were dependent on the
capital of the branch. The representative of Viet Nam further confirmed
that there was no quantitative limit on the number of foreign bank
branches. Transaction points did not, however, include offsite Automatic
Teller Machines (ATMs). Foreign banks operating in Viet Nam were granted
full MFN and national treatment in the placement and operation of ATMs.
The Working Party took note of these commitments.
The representative of Viet Nam further explained that securities trading
centres had been established in Ho Chi Minh City and Hanoi. Foreign
securities companies wishing to trade securities in Viet Nam would be
required to operate in conformity with the Enterprise Law and Government
Decree No. 144/2003/ND-CP on securities and stock exchange, and other
applicable laws and regulations. In addition, foreign securities
companies wishing to trade securities in Viet Nam would be subject to
limitations, as indicated in Viet Nam's Schedule of Specific Commitments.
He provided information on criteria for granting securities services
licenses in Annex II to document WT/ACC/VNM/44.
The representative of Viet Nam explained that the National Assembly had
approved the Law on Insurance Business on 9 December 2000 and the Law had
entered into force on 1 April 2001. In addition, he provided information
on the criteria for granting insurance services licenses in Annex II to
document WT/ACC/VNM/44.
A Member noted that Viet Nam had provided clarifications on the licensing
criteria for insurance services licenses and securities services licenses
in Annex II of WT/ACC/VNM/44. This Member sought assurance that in the
event that these criteria were inconsistent with the commitments
undertaken by Viet Nam in its Schedule of Specific Commitments, or
elsewhere in the Working Party Report, the commitments would prevail. In
response, the representative of Viet Nam confirmed that in the event that
the licensing criteria described in Annex II of WT/ACC/VNM/44 were
inconsistent or incompatible with Viet Nam's commitments in its Schedule
of Specific Commitments, or elsewhere in the Working Party Report, the
commitments would prevail. The Working Party took note of this
commitment.
In response to a question, the representative of Viet Nam confirmed that
the Government of Viet Nam would ensure that foreign-invested as well as
Vietnamese-invested insurance companies and intermediaries were accorded
meaningful and fair opportunities to be informed of, comment on, and
exchange views with officials regarding measures relating to or affecting
the supply of insurance services in Viet Nam. He further stated that,
with respect to regulatory changes in the insurance sector, foreigninvested insurance companies would be accorded access to information by
the Government of Viet Nam on a national treatment basis. The Working
Party took note of these commitments.
In response to a question from a Member, the representative of Viet Nam
confirmed that, provided that separate applications were submitted for
life and non-life insurance, there was no limit, in law or in practice,
on the number of new licenses that a foreign insurance company could
submit at one time. He further stated that there was also no limitation
on the number of product approval applications that a foreign-invested
insurance company could submit at one time, and that no requirement or
regulatory practice restricted a foreign-invested insurance company from
submitting additional applications based upon whether the Government of
Viet Nam had completed its review of that company's previous
applications.
In response to a Member's question concerning transparency in the
regulation of insurance services, the representative of Viet Nam
confirmed that standards relating to licensing and approval of new
products and rates would be compiled, published and made available to the
public consistent with paragraphs 505-507. He further confirmed that
administrative guidance would be delivered in writing. The Working Party
took note of these commitments.
A Member inquired whether a formal appeal process was available for all
dispositions (including approvals for a licence to provide insurance and
approvals of new products) relating to the supply of insurance. In
response, the representative of Viet Nam confirmed that a formal appeal
process had been established for all service sectors in the Law on
Complaints and Denunciations No. 58/2005/QH11 of 29 November 2005 and the
Ordinance Amending and Supplementing Some Articles of the Ordinance on
Procedures for the Settlement of Administrative Cases (OPSAC)
No. 29/2006/PL-UBTVQH11.
A Member asked whether Viet Nam's laws ensured that administrative
guidance issued to an insurance company by an insurance administrative
agency would be consistent with competition legislation in force in
Viet Nam. This Member further inquired whether any recipient of such
administrative guidance could seek the views of the appropriate authority
as to whether the person's conduct proposed to be taken in response to
the administrative guidance was inconsistent with the competition
legislation in effect in Viet Nam. In response, the representative of
Viet Nam confirmed that the Law on Promulgation of Legal Normative
Documents No. 02/2002/QH11 of 16 December 2002 ensured that
administrative guidance issued by Viet Nam's regulatory bodies would not
be inconsistent with legislation in force in Viet Nam. He further
confirmed that recipients of such administrative guidance were entitled
to seek the views of the appropriate authority as to whether the person's
conduct proposed to be taken in response to the administrative guidance
was inconsistent with the competition legislation in effect in Viet Nam.
Members also sought clarification about how Viet Nam would implement its
commitment to allow direct branching for foreign non-life insurance
companies after five years from the date of accession. The
representative of Viet Nam explained that the legislation and regulations
necessary to implement this commitment would be developed with the goal
of promoting investment and the creation of meaningful commercial
opportunities, ensuring the sustainable development of Viet Nam's
insurance market and protecting the legitimate interests of policyholders and the safety and soundness of the insurance market in Viet Nam.
He further stated that regulation of such branches would be in line with
the internationally recognized insurance industry standards and
principles of the International Association of Insurance Supervisors
(IAIS). The Working Party took note of these commitments.
In response to a specific question on the electronic games business, the
representative of Viet Nam said that Circular No. 08/2000/TT-BVHTT of 28
April 2000 of the Ministry of Culture and Information defined the
electronic game business as the provision by an organization, enterprise,
private individual, or household of electronic games between human beings
and machines with a built-in electronic game programme. Individuals or
organizations using or commercializing electronic games were required to
use machines, tapes, disks and accessories with a healthy entertainment
content. The number of enterprises licensed to conduct business in
electronic games with prizes was limited, and any application for a
licence to conduct such a business was subject to approval by the Prime
Minister pursuant to Decision No. 32/2003/QD-TTg of 27 February 2003.
A Member raised concerns about the equity limitations and economic needs
test included in Viet Nam's commitments for road transport services. The
Member asked specifically how these limitations would affect the ability
of foreign companies to supply express delivery services. In response,
the representative of Viet Nam confirmed that foreign-invested express
delivery companies licensed to supply express delivery services in
Viet Nam under the terms of Viet Nam's commitments for express delivery
services would have the right to own and operate road transport vehicles
used to supply their own express delivery services. The Working Party
took note of this commitment.
A Member noted that Viet Nam had scheduled phase-in periods for foreign
equity participation in many services sectors, and asked whether there
were transparent and pre-established procedures for increasing foreign
equity in a joint-venture and for transitioning from a joint-venture to a
100 per cent foreign-owned enterprise. This Member further stated that
foreign partners in joint ventures would need assurance that it was
possible to effect such changes in foreign participation and/or
transition to a wholly foreign-owned enterprise in a manner that would be
efficient, timely and not create disruption of normal operations. This
Member asked, for example, whether a foreign partner in a joint-venture
seeking to buy out the capital contribution of its Vietnamese partner(s)
in order to achieve 100 per cent ownership would be required to apply for
a new licence or other authorization in order to continue supplying the
same service(s).
In response, the representative of Viet Nam explained that, subject to
agreement with its Vietnamese partner(s), and to limitations provided for
under Viet Nam's Schedule of Specific Commitments, a foreign partner in a
joint-venture could buy out the capital contribution of its Vietnamese
partner(s). He further explained that the procedures and conditions for
re-allocating capital within a joint-venture, and transitioning from a
joint-venture to a 100 per cent foreign-owned enterprise were laid out in
detail in the Decree No. 108/2006/ND-CP of 22 September 2006 on the
Implementation of the 2005 Investment Law. The representative of
Viet Nam further confirmed that such re-allocation of capital within a
joint-venture, or the transition from a joint-venture to a 100 per cent
foreign-owned enterprise would be subject to transparent and preestablished procedures, which in themselves would not require any
disruption of the company's normal operations. He also confirmed that
joint-ventures seeking to transition to a 100 per cent foreign-owned
enterprise may be required to apply for and receive an amended
licence/investment certificate to supply the same services, with a
comparable scope of business. A decision on such applications would be
provided promptly so that the enterprise could continue operation without
disruption. The Working Party took note of these commitments.
A Member noted that Viet Nam's market access commitments for retailing
services included gradual phase-in to 100 per cent foreign participation.
The Member asked how Viet Nam would implement its commitments for retail
services in light of provisions in Decree No. 110 restricting foreign
participation in multi-level sales activities. In response, the
representative of Viet Nam confirmed that the restrictions on foreign
participation in multi-level sales activities described in Decree No. 110
applied only to foreign natural persons working in Viet Nam and to those
foreign entities whose scope of business did not include distribution
services, including retail services, in Viet Nam. He further confirmed
that such restrictions would not apply to foreign participation in terms
of investment in retailing services consistent with the terms and
conditions set forth in Viet Nam's Schedule of Specific Commitments on
trade in services. Foreign equity limitations for multi-level sales were
those indicated in Viet Nam's market access commitments for retail
services. The Working Party took note of these commitments.
In response to a Member's request for clarification of the scope of Viet
Nam's mode 1 distribution services commitment, the representative of Viet
Nam confirmed that its commitment included the electronic distribution of
legitimate computer software. This commitment was without prejudice to
the ongoing discussion in the WTO, and Viet Nam's position, on the
appropriate classification of computer software delivered electronically.
A Member noted that Viet Nam had scheduled limits on foreign
participation in most services sectors in its Schedule of Specific
Commitments. For example, some sectors were subject to a permanent
limitation on foreign equity, while other sectors were subject to
temporary foreign equity limitations as part of a gradual phase-in to 100
per cent foreign ownership. This Member voiced strong concerns about how
certain provisions of the 2005 Enterprise Law would affect the ability of
a majority share-holder (i.e., owning at least 51 per cent but less than
65 or 75 per cent) to control an investment and make fundamental
decisions about the operation of the enterprise. Provisions on limited
liability companies of more than one member and provisions on
shareholding companies stipulated how fundamental decisions were to be
made within an enterprise, by requiring that these fundamental issues be
subject to approval by the Members' Council or Shareholders' Meeting and
specifying a minimum percentage of votes necessary for the Members'
Council or Shareholders' Meeting to make such a decision. According to
these provisions, making certain fundamental decisions about the
enterprise would require at least a majority of 65 per cent of the
Members' Council in the case of a limited liability company of more than
one person, or a majority of 75 per cent of the Shareholders' Meeting in
the case of a shareholding company.
In response, the representative of Viet Nam confirmed that the Enterprise
Law established minimum percentages of votes required to make fundamental
decisions in various forms of enterprises. He recognized the validity of
Members' concerns regarding the capability of majority shareholders
(i.e., owning at least 51 per cent) to make these fundamental decisions,
especially in sectors in which Viet Nam had included foreign equity
limitations in its Schedule of Specific Commitments. The representative
of Viet Nam confirmed that, upon accession, Viet Nam would ensure that,
notwithstanding the requirements in the 2005 Enterprise Law, investors
establishing a commercial presence as a joint-venture under the
commitments in Viet Nam's Schedule of Specific Commitments would have the
right to establish, through the enterprise's Charter, all the types of
decisions that had to be submitted to the Members' Council or
Shareholders' Meeting for approval; the quorum rules, if any, that
governed voting procedures; and the precise percentages of voting
majorities necessary to make all decisions, including a simple majority
of 51 per cent. He further confirmed that Viet Nam would give legal
effect to these provisions of such enterprises' Charters. In addition,
prior to accession, Viet Nam would give effect to the obligations in this
paragraph through appropriate legal means. In this respect, the
representative of Viet Nam noted that Article 3.3 of the 2005 Enterprise
Law provided that treaties would prevail in the event of discrepancies
between provisions of that Law and treaty commitments, and confirmed
that, pursuant to Article 6.3 of the Law on Treaties, Viet Nam would make
a determination, upon ratification of the Protocol of Accession, as to
the existence of such discrepancies and whether they would be resolved by
direct application of the treaty or amendment of the Law. The Working
Party took note of these commitments.
A Member asked how these provisions of the 2005 Enterprise Law would
affect foreign investors who had already established joint-ventures in
Viet Nam. In response, the representative of Viet Nam confirmed that
enterprises established by Vietnamese investors together with investors
of a WTO Member prior to the date of entry into force of the 2005
Enterprise Law would, if such a joint-venture desired, be permitted, for
a period of two years after the date of entry into force of the
2005 Enterprise Law, to modify provisions of the enterprise's original
Charter related to all the types of decisions that had to be submitted to
the Members' Council or Shareholders' Meeting for approval; the quorum
rules, if any, that governed voting procedures; and the precise
percentages of voting majorities necessary to make all decisions,
including a simple majority of 51 per cent, as the enterprise deemed
appropriate. Approval of such modifications of enterprise Charters
during the period stipulated would be granted expeditiously in order to
avoid disruption of business operations. The Working Party took note of
these commitments.
A Member observed that licensing procedures and conditions should not act
as an independent barrier to market access and requested Viet Nam to
guarantee transparency of licensing requirements and procedures,
qualification requirements and procedures as well as of other licensing
requirements. In particular, this Member requested Viet Nam to publish a
list of all organizations responsible for authorizing, approving or
regulating services, including those organizations that had been
delegated such authority from national authorities, as well as Viet Nam's
licensing procedures and conditions. Viet Nam was asked to ensure that
its licensing procedures and conditions were pre-established, publicly
available, based on objective criteria; identified activities, terms, and
conditions; included all critical information for valid completion of
applications; included relevant timeframe and critical deadlines; and
identified the competent authority for granting the licence. This Member
also requested Viet Nam to ensure that licensing procedures and
conditions would be published prior to becoming effective and include a
reasonable timeframe for review and decision in that publication.
Furthermore, any fees charged would not constitute an independent barrier
to market access and the applicant would be informed whether the
application was complete or, in case of incomplete application, what
additional information was required. This Member requested that
decisions on an application be taken promptly and if an application was
terminated or denied, the applicant would be informed in writing and
without delay of the reasons for such action. The Member also requested
that examinations to licence professionals be scheduled at reasonable
intervals.
Some Members stated that transparency of regulations and other measures,
particularly of sub-national authorities, was essential since these
authorities often provided the details on how the more general laws,
regulations and other measures of the central government would be
implemented. This information needed to be received in a timely fashion
so that services suppliers could be prepared to comply with such
provisions and could exercise their rights in respect of implementation
and enforcement of such measures. Pre-publication of these measures was
important to enhancing secure, predictable trading relations. The
development of the Internet and other means of communication could help
ensure that information from all government bodies at all levels could be
assembled in one place and made readily available to the public. The
creation and maintenance of a single, authoritative journal and enquiry
point would greatly facilitate dissemination of information and help
promote compliance.
In response, the representative of Viet Nam confirmed that Viet Nam would
publish all laws, regulations and other measures of general application
pertaining to or affecting trade in services. Publication of such laws,
regulations and other measures would include the effective date of these
measures and the general scope of services or activities affected. The
representative of Viet Nam further confirmed that Viet Nam would publish
a list of all organizations that were responsible for authorizing,
approving or regulating service activities for each service sector. In
addition, from the date of accession Viet Nam would publish in the
official journal all of its existing licensing procedures and conditions.
The Working Party took note of these commitments.
With respect to licensing procedures, the representative of Viet Nam
confirmed that Viet Nam would ensure that its licensing procedures and
conditions would not act as independent barriers to market access. The
representative of Viet Nam confirmed that for those services included in
its Schedule of Specific Commitments, Viet Nam would ensure that: (a)
Viet Nam's licensing procedures and conditions were published prior to
becoming effective; (b) in that publication, Viet Nam would specify the
timeframe for the relevant authorities' decision on the license;
(c) relevant authorities would review and make a decision on licensing
within the period specified in official procedures; (d) any fees charged
in connection with the filing and review of an application would not
constitute an independent barrier to market access; (e) on the request of
an applicant, Viet Nam's relevant regulatory authority would inform the
applicant of the status of its application and whether it was considered
complete. An application would not be considered complete until all
information specified in the relevant implementing measure was received.
If the authority required additional information from the applicant, it
would notify the applicant without undue delay and specify the additional
information required to complete the application. Applicants would have
the opportunity to cure deficiencies in the application; (f) on the
request of an unsuccessful applicant, a regulatory authority that had
denied an application would inform the applicant in writing of the
reasons for denial of the application; (g) where an application had been
denied, an applicant may submit a new application that attempted to
address any prior problems; (h) where approval was required, once the
application was approved, the applicant would be informed in writing
without undue delay; and (i) where Viet Nam required an examination to
licence professionals, such examinations would be scheduled at reasonable
intervals. The Working Party took note of these commitments.
The representative of Viet Nam further confirmed that for the service
sectors included in Viet Nam's Schedule of Specific Commitments, the
relevant regulatory authorities would be separate from, and not be
accountable to, any service suppliers they regulated. Further, the
representative of Viet Nam confirmed that, except in emergency situations
or for regulations and other measures involving national security,
specific measures setting foreign exchange rates or monetary policy and
other measures the publication of which would impede law enforcement,
Viet Nam would (a) publish in advance any regulations or other
implementing measures of general application that it proposed to adopt
and the purpose of the regulation or other implementing measure;
(b) provide interested persons and other Members a reasonable opportunity
to comment on such proposed regulation or other implementing measure; and
(c) allow reasonable time between publication of the final regulation or
other implementing measure and its effective date. The Working Party
took note of these commitments.
TRANSPARENCY TC "TRANSPARENCY" \l 1
Publication of information on trade TC "Publication of information on
trade" \l 1
Some Members requested information on Viet Nam's implementation of the
transparency requirements prescribed in Article X of the GATT 1994,
Article III of the GATS and other provisions of the WTO Agreement. These
Members asked whether a legal obligation existed in Viet Nam to publish
in an official journal all laws, regulations, decrees, judicial decisions
and administrative orders or rulings of general application or other
measures having similar effect relating to trade or economic policy "in
such a manner as to enable governments and traders to become acquainted
with them". These Members further inquired as to what extent publication
occurred prior to entry into force, and whether any such measures could
enter into force without being published in the Official Gazette.
The representative of Viet Nam said that provisions on publication of
legal acts and the opportunity for public comment had been included in
the Law on the Enactment of Legal Normative Documents of 12 November 1996
together with its amendment approved by the National Assembly on 16
December 2002. Detailed rules and procedures had been established
through Government Decree No. 161/2005/ND-CP of 27 December 2005
implementing the Law on the Enactment of Legal Normative Documents,
Government Decree No. 104/2004/ND-CP on the Official Gazette, Circular
No. 04/2005/TT-VPCP guiding the implementation of Decree No. 104/2004/NDCP, and the Prime Minister's Directive No. 28/2001/CT-TTg of 28 November
2001 on the Continuous Improvement of the Business Environment.
The general procedures for soliciting public comment on draft legal
instruments were laid down in Articles 40, 62, 65, 66 and 70 of the Law
on the Enactment of Legal Normative Documents (as amended). In practice,
the drafting entities circulated the draft legal instruments to
organizations and individuals potentially affected by them or published
the drafts in newspapers to elicit comments from the general public.
Articles 62.2 and 65.4 of the amended Law on the Enactment of Legal
Normative Documents required the Office of the Government to publish
draft Government Resolutions and Decrees, and Decisions and Instructions
of the Prime Minister, on the Internet or in mass media for comments by
agencies, organizations and individuals. There was no specialized
website for the publication of draft legal documents; draft legal
documents were published on the website of the responsible Ministry and
drafting agency, i.e., on the Ministry of Planning and Investment's
website for documents related to investment ( HYPERLINK "www.mpi.gov.vn"
www.mpi.gov.vn ), on the Ministry of Trade's website for documents
concerning trade rules and regulations ( HYPERLINK "www.mot.gov.vn"
www.mot.gov.vn ), and on the Ministry of Finance's website for
documents on tax and finance ( HYPERLINK "www.mof.gov.vn"
www.mof.gov.vn ). A number of draft documents were also published on
the website of the Ministry of Justice ( HYPERLINK "www.moj.gov.vn"
www.moj.gov.vn ). Drafting entities could also organize workshops and
seminars to discuss the drafts with those interested. He noted that
Directive No. 28/2001/CT-TTg required ministries and agencies to seek
comments from the business community through the Viet Nam Chamber of
Commerce and Industry in the drafting of any policies or rules affecting
business operations. Draft legal documents affecting the business
community were published on the Internet site of the Chamber of Commerce
and Industry ( HYPERLINK "http://www.vibonline.com.vn"
http://www.vibonline.com.vn ). He added that a draft Resolution or
Decree would not be published for comment if it related to national
security, State secrets, or its nature or contents did not require such
publication.
The obligation to seek the opinions of those directly affected by the
legal documents, and the possibility to take account of these opinions in
the drafting process, was laid down in Articles 3, 26.4 and 61.4 of the
amended Law on the Enactment of Legal Normative Documents. Article 3.3
of the Law required the drafting agency to synthesize, analyze and
evaluate the comments received and, as necessary, to propose adjustments
to the original draft. The comments received by the drafting agency were
attached to the draft legal instrument when forwarded to the appropriate
decision-making body.
The Law did not specify how many times a draft legal instrument would be
available for public comment. The drafts were normally available for
comment only once, although specific cases could arise that would allow
multiple opportunities for public comment. The Law did not stipulate any
timeframe for the solicitation and provision of comments. Such issues
were left to the discretion of the drafting entity, taking into account
the complexity and importance of the proposed legal instrument. Asked
about five-day or seven-day time limits specified in a new Law on the
Promulgation of Legal Documents of People's Councils and People's
Committees, he added that the limits stipulated in Articles 23, 30 and 41
of this Law were minimum, and not maximum, timeframes. The Law had been
drafted to be fully consistent with WTO rules on transparency, and the
implementing regulations for the Law would ensure uniform and consistent
implementation of this Law throughout Viet Nam.
He confirmed that Article 47 of the Law on the Enactment of Legal
Normative Documents authorized the Standing Committee of the National
Assembly to invite relevant agencies or individuals to address the
Committee on a draft ordinance. Although the Law did not provide similar
authority to the National Assembly or to his Government, Article 32.2
allowed the lead examination committee of the National Assembly to
conduct surveys and study "the reality of the issues belonging to the
contents of the draft" and agencies, organizations and individuals
contacted by the committee were required to provide information and
materials to serve this examination.
As for the publication of legal instruments, the Law on the Enactment of
Legal Normative Documents required that these documents be published in
the Official Gazette or made known to the public through the mass media.
As the effective dates of most legal documents were attributed to the
time of publication in the Official Gazette as regulated by the Law, the
Official Gazette was published almost daily. According to the amended
Law, legal documents were required to be published in the Official
Gazette and would only become effective 15 days thereafter, or at a later
date if so specified. Pursuant to Article 8.1(b) of Decree No.
161/2005/ND-CP of 27 December 2005, legal normative documents issued by
State bodies at the central level had to be sent to the Office of the
Government no later than two working days from the date of promulgation
or signing for publication in the Official Gazette. He added that legal
documents were accessible on the Internet, for the time being in
Vietnamese only. Legal normative documents issued by local authorities
and provincial People's Councils were put up in notices on their
premises. Asked whether laws, regulations or administrative orders could
take effect prior to publication, the representative of Viet Nam said
that according to the Law on the Enactment of Legal Normative Documents,
Viet Nam's legislation applied retroactively only in extreme cases. The
Law also stipulated non-retroactivity in case of (i) new legal
obligations imposed on actions happening at a time when such legal
obligations had not been provided by law; and (ii) new legal obligations
which were higher than those applied at the time when such actions took
place.
A Member noted that Vietnamese ministries appeared to use documents
called "official letters" - not qualifying as legal normative documents
in Viet Nam's legislation - to set policy, and that most ministries would
deny requests to provide these documents. Viet Nam was requested to
update the Working Party on measures taken to bring this practice into
conformity with WTO rules on transparency. This Member also sought
confirmation that the Government of Viet Nam would no longer use
"official letters" as policy-setting documents, and that the policies
contained in existing "official letters" would be discontinued or, if
adhered to by ministries, would be followed in a manner consistent with
WTO rules on transparency.
In reply, the representative of Viet Nam said that "official letters" had
not been recognized as legal normative documents under the Law on the
Enactment of Legal Normative Documents or under the Law on the
Promulgation of Legal Documents of People's Councils and People's
Committees. Pursuant to Article 3 of Government Decree No. 161/2005/NDCP of 27 December 2005, any document providing for legal normative rules,
but not adopted in the form prescribed for legal normative documents,
such as official letters, notices and guidelines, would be invalid and
sanctions applied for its issuance in accordance with the law. The
Government Office had issued Circular No. 04/2005/TT-VPCP and the Prime
Minister has issued Directive No. 08/2005/CT TTg to ensure full
implementation of the two Laws and to make the use of "official letters"
more transparent and consistent with WTO rules. The Working Party took
note of this commitment.
The representative of Viet Nam confirmed that from the date of accession
his Government would fully implement Article X of the GATT 1994, Article
III of the GATS and the other WTO transparency requirements, including
those requiring notification, prior comment and publication. As such,
all laws, regulations, decrees, judicial decisions and administrative
rulings of general application pertaining to or affecting customs issues,
trade in goods, services, intellectual property and the control of
foreign exchange would be published promptly in a manner that fulfils the
WTO requirements, and no such laws, regulations, decrees, judicial
decisions and administrative rulings of general application would become
effective or be enforced prior to such publication, except for those
regulations, judicial decisions and administrative rulings of general
application, and other measures involving national emergency or security,
or for which publication would impede law enforcement. To this end, he
further confirmed that Viet Nam would, as of the date of accession,
establish or designate an official journal or website for each of the
topics (or an aspect of a topic) identified above, dedicated to the
publication, prior to their entry into force, of all regulations,
decisions, orders, and administrative rulings of general application,
pertaining to or affecting that topic. Such journals or websites would
be updated on a regular basis, notified to the WTO, and readily available
to WTO Members, individuals, associations and enterprises. The websites
or journals where these measures would be published are listed in Table
23. The publication of such regulations and other measures would
include, as appropriate, the following: (i) the names of the authorities
(including contact points) responsible for implementing a particular
measure; and (ii) the effective date of the measure. The representative
of Viet Nam confirmed that with respect to proposed laws, ordinances,
decrees and other regulations and measures issued by the National
Assembly and the Government pertaining to or affecting trade in goods,
services, and intellectual property, Viet Nam would provide a reasonable
period, i.e., no less than 60 days, for Members, individuals,
associations and enterprises to provide comments to the appropriate
authorities before such measures are adopted. The Government would take
into account any comments received during the period for commenting. The
only exceptions to this opportunity for comment would be for those
regulations and other measures involving national emergency or security,
or for which publication would impede law enforcement. The Working Party
took note of these commitments.
Notifications TC "Notifications" \l 1
The representative of Viet Nam said that at the latest upon accession,
Viet Nam would submit all initial notifications required by the WTO
Agreement. Any laws, regulations, or other measures subsequently enacted
by Viet Nam, and which were required to be notified pursuant to the WTO
Agreement, would also be notified in a time and manner consistent with
WTO requirements. The Working Party took note of these commitments.
TRADE AGREEMENTS TC "TRADE AGREEMENTS" \l 1
The representative of Viet Nam said that, as of April 1995, Viet Nam had
acceded to 73 multilateral agreements and treaties. He provided a list
of 55 foreign trade agreements, 17 general treaties and 17 tax treaties
in document WT/ACC/VNM/3/Add.1, Annex 8. The trade agreements, although
concluded on a bilateral basis, provided for MFN treatment. At present,
preferential rates of import duty were applicable only to ASEAN countries
and on 243 tariff lines of textile items imported from the European Union
(in return for increased import quotas on Vietnamese exports of textiles
to the EU). Viet Nam had become a member of ASEAN in July 1995 and as
part of its membership commitments, Viet Nam had signed 21 ASEAN
Agreements and two Memoranda of Understanding. As of 2000, the Inclusion
List of Viet Nam comprised 4,233 tariff lines, the Temporary Exclusion
List contained approximately 1,900 tariff lines, the General Exclusion
List covered 131 products and the Sensitive List of Unprocessed
Agricultural Products included 51 tariff lines. Viet Nam did not have a
list of highly sensitive products. Viet Nam had not entered into any
labour market integration agreements.
Some Members noted that Viet Nam, in the context of its commitments under
the Agreement on a Common Effective Preferential Tariff (CEPT)
implementing the ASEAN Free-Trade Area, had referred to its list of
sensitive agricultural products to be fully phased into the inclusion
list by 2013 with final bound rates at 5 per cent. Viet Nam was
requested to provide a copy of the list of sensitive products to the
Working Party, and to indicate whether the list overlapped with imports
subject to line management or other forms of import restriction. Viet
Nam was also invited to provide a description of its goods and services
commitments as part of the AFTA/China Free Trade Agreement.
The representative of Viet Nam replied that sensitive unprocessed
agricultural products and highly sensitive products had not been included
in the CEPT/AFTA framework prior to 1995. Since then, ASEAN members had
established a special mechanism for tariff reduction and elimination of
non-tariff barriers on these products. Viet Nam had signed a Protocol in
September 1999, according to which Viet Nam was committed to reducing its
tariffs on sensitive unprocessed agricultural products to 0-5 per cent
for other members of ASEAN by 2013. As for the AFTA/China Free Trade
Agreement (ACFTA), ASEAN and China had signed, on 4 November 2002, the
Framework Agreement on Comprehensive Economic Cooperation between ASEAN
and China, paving the way towards the realization of an ACFTA for goods,
which was set to be established by 2010 for ASEAN 6 and China, and by
2015 for the newer ASEAN Member States, including Viet Nam. According to
the Agreement In Goods to implement the above-mentioned Framework
Agreement, which had been signed on 6 December 2004, the participating
countries committed to eliminate most tariffs over a period of time. In
Viet Nam's case, the bulk of goods would be subject to tariffs ranging
from 0 to 5 per cent in 2015, with some flexibility for certain products,
to 2018. As part of the package, ASEAN and China also committed to
eliminate non-tariff barriers, in particular quantitative restrictions,
unless otherwise permitted by WTO disciplines. Supporting the
implementation of the Agreement, Rules of Origin and related Operational
Certification Procedures, and an Agreement on Dispute Settlement
Mechanism had also been signed at the same time. Full texts of the above
agreements and relevant tariff commitments were available on the official
website of the ASEAN Secretariat (www.aseansec.org). The Agreement In
Goods would be augmented by services and investments with negotiations on
agreements on these relevant areas being pursued by ASEAN and China, with
the aim of achieving concrete results by the end of 2007.
Upon accession, Viet Nam would notify these agreements in conformity with
WTO rules. The Working Party took not e
o f
t h i s
c o m m i t m e n t .
S o m e
M e m b e r s
n o t e d
t h a t
V i e t
N a m
w a s
r e q u i r e d
u n d e r
a
b i l a t e r a l
a g r e e m e n t
o n
t e x t i l e s
a n d
c l o t h i n g
"
t o
r e d u c e
i t s
t a r i f f s
o n
a
n u m b e r
o f
t e x t i l e
p r o d u c t s
i m p o r t e d
f r o m
t h e
E U
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a
p e r i o d
o f
t e n
y e a r s
s t a r t i n g
f r o m
1
J a n u a r y
1 9 96. These Members
asked whether the tariff reductions were implemented on an MFN basis and,
if not, how Viet Nam would abide by Article I of the GATT as a Member of
the WTO. Some Members requested that Viet Nam provide a copy of its
bilateral trade agreement with the United States to the Working Party. A
Member requested Viet Nam to clarify how provisions in this agreement
would be applied in relation to other Members of the WTO.
The representative of Viet Nam replied that Viet Nam would comply with
the MFN principle within the meaning of Article I of the GATT 1994 upon
accession to the WTO. The bilateral agreement with the United States had
come into force at the end of 2001.
The representative of Viet Nam confirmed that Viet Nam would observe all
WTO provisions, including those of Article XXIV of the GATT 1994 and
Article V of the GATS, with respect to the trade agreements to which it
belongs, and would ensure that from the date of accession, it complied
with the provisions of the WTO Agreement relating to notification,
consultation and other requirements concerning free trade areas and
customs unions of which Viet Nam was a member. He confirmed that Viet
Nam would submit notifications and copies of the free trade area and
customs union agreements to which it belongs to the Committee on Trade in
Goods for transmittal to the Committee on Regional Trade Agreements
(CRTA) for review. The Working Party took note of this commitment.
CONCLUSIONS TC "CONCLUSIONS" \l 1
The Working Party took note of the explanations and statements of
Viet Nam concerning its foreign trade regime, as reflected in this
Report. The Working Party took note of the commitments given by Viet Nam
in relation to certain specific matters which are reproduced in
paragraphs 31, 78, 79, 95, 103, 117, 119, 134, 135, 139, 146, 147, 155,
158, 162, 174, 177, 184, 198, 199, 206, 208, 209, 215, 216, 218, 227,
238, 244, 250, 253, 255, 260, 269, 281, 286, 288, 303, 315, 316, 328,
332, 339, 355, 366, 403, 465, 471, 479, 480, 483, 484, 485, 488, 489,
491, 494, 496, 498, 499, 502, 503, 506, 507, 508, 517, 518, 519, 523 and
526 of this Report. The Working Party took note that these commitments
had been incorporated in paragraph 2 of the Protocol of Accession of
Viet Nam to the WTO.
Having carried out the examination of the foreign trade regime of
Viet Nam and in the light of the explanations, commitments and
concessions made by the representative of Viet Nam, the Working Party
reached the conclusion that Viet Nam be invited to accede to the
Marrakesh Agreement Establishing the WTO under the provisions of
Article XII. For this purpose, the Working Party has prepared the
Decision and Protocol of Accession reproduced in the Appendix to this
Report, and takes note of Viet Nam's Schedule of Concessions and
Commitments on Goods (document WT/ACC/VNM/48/Add.1) and its Schedule of
Specific Commitments on Services (document WT/ACC/VNM/48/Add.2) that are
annexed to the Protocol. It is proposed that these texts be adopted by
the General Council when it adopts the Report. When the Decision is
adopted, the Protocol of Accession would be open for acceptance by
Viet Nam which would become a Member thirty days after it accepts the
said Protocol. The Working Party agreed, therefore, that it had
completed its work concerning the negotiations for the accession of the
Socialist Republic of Viet Nam to the Marrakesh Agreement Establishing
the WTO.
ANNEX 1 TC "ANNEX 1" \l 1
Laws, Regulations and Other Information Provided to the Working Party by
Viet Nam
Directive of the Prime Minister No. 08/2005/CT-TTg "On Advancing
the Process of and Improving the Quality of the Drafting of Laws and
Ordinances in the Year of 2005 in Support of WTO Negotiations and
Accession" of 4 April 2005;
National Assembly's Resolution No. 51/2001/QH10 on amendment of and
supplement to some Articles of the 1992 Constitution of the Socialist
Republic of Viet Nam of 25 December 2001;
Law on Profit Tax of 1 October 1990;
Law on Enterprise Income Tax (1997) of 10 May 1997;
Law on Agricultural Land Use Tax (1993) of 10 July 1993;
Law on Transfer of Land use Right Tax of 22 June 1994;
Ordinance on Income Tax on High-Income Earners of 19 May 2001;
Ordinance of the Standing Committee of the National Assembly on
Income Tax of High Income Earners (1994) of 19 May 1994, as amended;
Order of the President No. 06/2004/L/CTN "On Promulgation of the
Ordinance of the National Assembly Standing Committee" of 12 May 2004;
Ordinance of the State Council on Royalties of 30 March 1990;
Decision No. 396/TTg of 4 August 1994 On Amendments of and
Additions to Foreign Currency Control in the Prevailing Circumstances;
Circular No. 08/1998/TT-NHNN7 of 30 September 1998 on Guiding the
Implementation of Decision No. 173/1998/QD/TTg on the obligation to sell
and rights to buy foreign currencies from Residents which are
organizations (the State Bank of Viet Nam (SBV) provides guidance for
this Decision);
Decree No. 63/1998/ND-CP of 17 August 1998 on Foreign Exchange
Management of the Government;
Decision of Compulsory Selling Rage of Foreign Currency with
Respect to Current Sources of Income of Residents Being Economic or
Social Organizations (Decision No. 46-2003-QD-TTg of 2 April 2003);
Ordinance No. 28/2005/PL-UBTVQH11 "On Foreign Exchange" of January
2006;
Law on Cooperatives (1996);
Law on Companies of 21 December 1990, as amended 1 July 1994;
Law on Private Enterprises of 21 December 1990, as amended
1 July 1994;
Commercial Law No. 05/1997/QH9 of 10 May 1997;
Draft Commercial Law;
Decree No. 12-2006-ND-CP "On Making Detailed Provisions for
Implementation of the Commercial Law with Respect to International
Purchases and Sales of Goods; and Agency for Sale and Purchase,
Processing and Transit of Goods Involving Foreign Parties" of 23 January
2006;
Decree No. 19/2006/ND-CP "On Making Detailed Provisions for
Commercial Law on the Origin of Goods" of 20 February 2006;
Decree No. 20-2006-ND-CP "On Making Detailed Provisions for
Implementation of the Commercial Law with Respect to the Business of
Commercial Assessment Services" of 20 February 2006;
Decree No. 35-2006-NP-CP "On Making Detailed Provisions for
Implementation of the Commercial Law with Respect to Franchising
Activities" of 31 March 2006;
Decree No. 37-2006-ND-CP "On Providing Detailed Regulations for
Implementation of Commercial Law with Respect to Commercial Enhancement
Activities" of 4 April 2006;
Decree No. 57/2006/ND-CP "On Electronic Commerce";
Decree No. 59-2006-ND-CP "On Making Detailed Provisions for
Implementation of the Commercial Law with Respect to Goods and Services
in which Business is Prohibited, Restricted and Subject to Conditions" of
12 June 2006;
Draft Decree "On Detailed Provisions of the Commercial Law on
Enterprises with Foreign-Invested Capital Specializing in Purchase and
Sale of Goods and Other Activities Directly Relating to Purchase and Sale
of Goods in Viet Nam (Pursuant to the Commercial Law dated 14 June 2005);
Draft Decree "On Providing Detailed Provisions of the Commercial
Law on Representative Offices and Branches of Foreign Business Entities
in Viet Nam" (Pursuant to the Commercial Law dated 14 June 2005);
Draft Decree "On Business Registration and Business Registries"
(Pursuant to the Enterprise Law No. 60/2005/QH11 of 29 November 2005);
Law on Business Bankruptcy of 30 December 1993;
Law "On Enterprises" of December 2005;
Draft Decree "On Conversion of State-owned Companies into Limited
Liability Companies that Operate under the Enterprise Law" (Pursuant to
the Enterprise Law No. 60/2005/QH11 of 29 November 2005);
Law No. 13/1999/QH10 – The Enterprise Law;
Law No. 59-2005-QH11 "On Investment" of December 2005;
Draft Law "On Investment";
Draft Decree "On Providing Guidelines for Implementation of the Law
on Investment" (Pursuant to the Law on Investment No. 59-2006-WH11 dated
29 November 2005);
Law on Promotion of Domestic Investment (1994) of 22 June 1994;
Law on Foreign Investment in Viet Nam of 12 November 1996;
Law on amendment of and addition to a number of Articles of the Law
on Foreign Investment In Viet Nam of 9 June 2000;
Government Decree No. 12/CP of 18 February 1997 Providing
Regulations on Foreign Investment in Viet Nam (1997);
Circular No. 74 TC/TCT of 20 October 1997 Providing Guidance On the
Implementation of Tax Provisions Applicable to Various Forms of
Investment Under the Law on Foreign Investment in Viet Nam;
Government Decree Providing Detailed Regulations on the
Implementation of the Law on Foreign Investment in Viet Nam (Decree
No. 24-2000-ND-CP of 31 July 2000);
Ordinance on Price of 26 April 2002;
Petroleum Law of 6 July 1993;
The Law on amendment of and addition to a number of Articles of the
Law on Petroleum of 9 June 2000;
Decree No. 76-2000-ND-CP "On Making Detailed Provisions on the
Implementation of the Mineral Law" of 15 December 2000;
Law No. 46/2005/QH11 "On Amendment and Supplement of Some
Articles of the Mineral Law" of 14 June 2005;
Law on Land of 31 May 2001;
Law No. 10/1998/QH10 mending and complementing a number of
Articles of the Land Law of 2 December 1998;
Labour Code (1994) of 23 June 1994;
Law on the amendment of and supplement to a number of Articles of
the Labour Code of 2 April 2002;
Law on State Enterprises of 20 April 1995 (Presidential Order
No. 39-L/CTN of 30 April 1995 to promulgate the Law on State Enterprises
and the Law on Amendments and Supplements to a number of Articles of the
Law on Viet Nam Civil Aviation);
Law No. 41/2005/QH11 "On Conclusion, Accession and Implementation
of Treaties" of June 2005;
Draft Law "On the Conclusion, Accession and Implementation of
International Treaties";
Law on the Promulgation of Legal Documents of 12 November 1996;
Law on Amendment and Addition to a Number of Articles of the Law on
Promulgation of Legal Instruments (Law No. 02-2002-QH11 of 16 December
2002);
Ordinance on Commercial Arbitration (No. 08-2003-PL-UBTVQH11 of 25
February 2003);
Ordinance on Procedure for Settlement of Economic Disputes of
1 July 1994;
Ordinance No. 29/2006/PL-UBTVQH11 "On the Amendment to and
Supplementation of Some Articles of the Ordinance on Procedures to Settle
Administrative Case" of 5 April 2006;
Ordinance on Most-Favoured-Nation and National Treatment in
International Trade of 7 June 2002;
Law No. 58 "On Amendment of and Addition to some Articles of the
Law Complaints and Denunciations" of December 2005;
Draft Law Amending and Supplementing a Number of Articles of the
Law on Complaints and Denunciations;
Commercial Law No. 36/2005/QH11 of June 2005;
The Law No. 42/2005/QH10 "Amending and Supplementing a Number of
Articles of the Customs Law" of June 2005;
Law on Customs (Law No. 29-2001-QH10 of 29 June 2001);
Draft Law amending and supplementing some Articles of the Customs
Law of 29 June 2001;
Decision No. 46/2005/QD-TTg "On Revisions of the List of Imported
Goods Subject to Tariff Rate Quotas" of 3 March 2005;
Decree on Customs Procedures, Customs Inspection and Control,
Making Detailed Provisions for Implementation of a Number of Articles of
the Law on Customs (Decree No. 101-2001-ND-CP of 31 December 2001);
Decision No. 79/TCHQ-GQ of 14 June 1998 On Customs Procedure of
Border Imports-Exports;
Decision No. 50/1998/QD-TCHQ of 10 March 1998 of the Director
General of the General Department of Customs on Handbook and Guideline on
Customs Procedure 1995;
Decision No. 299/1998/QD-TCHQ of 12 September 1998 On Amendment and
Addition to Instruction of the Customs Procedures for Import-Export of
Goods (1998) (issued in conjunction with Decision No. 50/1998/QD-TCHQ of
10 March 1998 of the General Department of Customs);
Decision No. 287/TCHQ/KTTT of 19 December 1995 of Director General
of the General Department of Customs on the Issuance of New Form of
Customs Declaration for Import-Export Commodities;
Instruction No. 224/TCHQ-GSQL of 10 November 1994 On Measures of
Import-Export Inspection for Customs Supervision and Management (1994);
Decision No. 189/TCHQ-GSQL of 7 October 1994 On Issuing Regulation
On Inspection of Exported and Imported Goods (1994);
Circular No. 114/2005/TT-BTC Guiding the Post-Customs Clearance
Inspection of Exports and Imports of 15 December 2005;
Regulations No. 296-TMDL/XNK of 9 April 1992 on the Issuance of
Import-Export Business Permit;
Viet Nam's List of Effective Import Tariff (MFN Rates);
Ordinance on Levies and Fees of 30 August 2001;
Circular No. 87/2004/TT-BTC Guiding the Implementation of Export
Tax, Import Tax of 31 August 2004;
Circular No.113/2005/TT-BTC Guiding the Implementation of the
Import Tax and Export Tax Law of 15 December 2005;
Law No. 45/2005/QH11 "On Export and Import Duties" of June 2005;
Law on Export and Import Duties (1991) of 26 December 1991, as
amended 16 January 1992 and 5 July 1993;
Comparison Between the Proposed Law "On Export and Import Duties"
and "The Provisions of the Existing Law on Export and Import Duties";
Government Decree No. 54-CP of 28 August 1993 on Export-Import Duty
(1993);
Law No. 57-2005-QH11 "On Amendment of and Addition to some
Articles of the Law on VAT and Excise Tax" of December 2005;
Law No. 02/1997/QH9 of 10 May 1997 on Value Added Tax;
Schedule of VAT on Imports (2003);
Law on Turnover Tax (1993) of 30 June 1990, as amended 5 July 1993;
Law on Special Sales Tax of 30 June 1990, as amended 5 July 1993
and 28 October 1995;
Circular No. 98-TC/TCP Providing Guidance on the Implementation of
Government Decree No. 97/CP of 27 December 1995 which provides detailed
provisions for the implementation of the Law on Special Sales Tax and the
Law on the Amendments of and Additions to a number of Articles of the Law
on Special Sales Tax;
Detailed Guidance on the Application of Special Sales Tax (1995)
(Appendix attached with Circular of the Ministry of Finance No. 98-TC/TCP
of 30 December 1995);
Special Consumption Tax Schedule for Imports (with HS Code
reference);
List of the Commodities Banned from Export and Import in 1997
(Decision of the Prime Minister No. 28-TTg of 13 January 1997);
Decision of the Prime Minister No. 28-TTg of 13 January 1997 on
Import-Export Management Policy (1997);
Circular of the Ministry of Trade No. 02-TM/XNK of 21 February 1997
Guiding the Implementation of Decision No. 28-TTg of 13 January 1997;
Decree No. 89 of 4 April 1996 on Revoking the Procedures for
Granting Export or Import Permits for Each Consignment;
Decision of the Prime Minister No. 864-TTg of 30 December 1995
Regarding the Policy on Commodities and the Regulation on Import-Export
in 1996;
Regulations of the Ministry of Commerce and Tourism No. 297-TMDLXNK of 9 April 1992 on Export-Import Licence;
List of Second Hand Consumer Goods Subject to Import Prohibition
(issued together with Circular 11/2001/TT-BTM of 18 April 2001 of the
Ministry of Trade);
Law No. 34/2005/QH11 "On Pharmaceuticals" of June 2005;
Decree No. 154/2005/ND-CP Detailing the Implementation of a Number
of Articles of the Customs Law Regarding Customs Procedures, Inspection
and Supervision of 15 December 2005;
Decree on Prescribing the Determination of Tax Calculation Values
of Imported Goods According to the Principles of the Agreement
Implementing Article VII of the GATT (Decree No. 60/2002/ND-CP of 6 June
2002);
Circular No. 118/2003/TT-BTC Guiding the Implementation of
Government's Decree No. 60/2002/ND-CP of 6 June 2002 Prescribing the
Determination of Tax Calculation Values of Import Goods According to the
Principles of the Agreement Implementing Article 7 of the General
Agreement on Tariffs and Trade" of 8 December 2003;
Decision No. 155/1998/QD-TTg of 27 May 1998 On Issuing the
Regulations On Determination of Dutiable Value of Imports and Exports;
Decision No. 590A/QD/BCT of 29 April 1998 On Promulgation of the
Table of Dutiable Values;
Regulation No. 192/TCHQ/KTTH of 15 May 1995 On Promulgating
Application of Dutiable Value of Goods for Import and Export Duties
(1998);
Decision No. 918-TC/QD/TCT of 11 November 1997 on the Promulgation
of the Minimum Purchase Price Table at Border Gates for Import Duty
Calculation;
Decree No. 19-2006-ND-CP "On Making Detailed Provisions for
Implementation of the Commercial Law with Respect to Origin of Goods" of
20 February 2006;
Ordinance No. 20-2004-PL-UBTVQH11 "Against Dumping of Imported
Goods into Viet Nam" of 29 April 2004;
Revised unofficial English translation of the Ordinance No. 202004-PL-UBTVQH11 "On Anti-Dumping of Imported Products into Viet Nam" of
29 April 2004;
Ordinance No. 22-2004-PL-UBTVQH11 "On Measures against Subsidized
Products Imported into Viet Nam of 20 August 2004;
Government Decree No. 89-2005-ND-CP "On Detailing the
Implementation of a Number of Provisions of the Ordinance on Measures
Against Subsidized Goods Imported into Viet Nam" of 11 July 2005;
Ordinance on Safeguards in the Import of Foreign Goods into
Viet Nam (No. 42/2002/PL-UBTVQH10 of 1 September 2002);
Decree No. 179/2004/ND-CP "On Providing State Management Over
Product and Goods Quality" of 21 October 2004;
Law "On Standards and Technical Regulations" dated 29 June 2006;
Draft Law "On Standards and Technical Regulations" (draft of 21
April 2006);
Draft Ordinance "On Standardization";
Decision No. 114/2005/QD-TTg "On Establishing and Promulgating the
Regulation on Organization and Operation of Viet Nam's Network of
Notification Authorities and Enquiry Points on Technical Barrier to
Trade" of 26 May 2005;
Decision No. 444/QD-TTg "On Approving the Scheme on Implementation
of the Agreement on Technical Barriers to Trade" of 26 May 2005;
Decision No. 2424/2000/QDD-BKHCNMT of the Minister of Science,
Technology and Environment "On Temporary Regulations on Declaration of
Goods Conformity with Standards" of 12 December 2000;
Decision No. 50/2006/QD-BCN "On the Issuance of the List of
Products and Goods Subject to Quality Control" of 7 March 2006;
Ordinance on the Quality of Goods of 27 December 1990;
Ordinance on Weights and Measures (1990) of 16 July 1990;
Ordinance No. 12/2003/PL-UBTVQH11 "On Food Hygiene and Safety" of
26 July 2003;
Order No. 20/2003/L-CTN Promulgating the Ordinance on Food Hygiene
and Safety (passed on 26 July 2003) of 7 August 2003;
Decree No. 163/2004/ND-CP of the Government of the Socialist
Republic of Viet Nam "On Implementation of some Articles of the Food
Hygiene and Safety Ordinance" of 7 September 2004;
Decision No. 1091/1999/QD-BKHCNMT Promulgating the Regulation on
the State Control of Import-Export Goods Quality of 22 June 1999;
Inter-Circular No. 37/2001/TTLT/BKHCNMT-TCHQ "On Guiding the
Customs Procedures for and Quality Inspection of Export and Import Goods
Subject to the State Quality Inspection" of 28 June 2001;
Ordinance on Veterinary Activities (1993) of 27 November 1993;
Decision No. 389 NN-TY/QD of 15 April 1995 On Promulgating the
Regulation On Procedures for Animal Quarantine, Veterinary Control for
Animal Slaughtering, Animal Products and Hygienic Inspection (1995);
Veterinary Quarantine and Inspection Subjects List Attached to
Decision No. 607 NNTY/QD of 9 June 1994 by the Minister for Agriculture
and Food;
Ordinance on Plant Protection and Inspection of 25 July 2001;
Decree on Tendering (Decree No. 88-1999-ND-CP of 1 September 1999,
amended on 5 May 2000);
Decree on Amendments and Additions to a Number of Articles of the
Regulations on Tendering Issued with Decrees of the Government No. 881999-ND-CP of 1 September 1999 and No. 14-2000-ND-CP Of 5 May 2000
(Decree No. 66-2003-ND-CP of 12 June 2003);
Decree No. 43/CP of 16 July 1996 on Procurement;
Law No. 61-2005-QH11 "On Tendering" of December 2005;
Law No. 37/2005/QH11 "On the State Audit" of June 2005;
Law No. 50/2005/QH11 "On Intellectual Property" of December 2005;
Draft Law "On Intellectual Property";
Draft Decree "On Making Detailed Provisions and Providing
Guidelines for Implementation of Certain Articles of the Law on
Intellectual Property regarding Protection of Intellectual Property
Rights" (Pursuant to Law No. 50/2005/QH11 on Intellectual Property dated
29 November 2005);
Draft Decree "On Making Detailed Provisions and Providing
Guidelines for Implementing the Provisions of the Intellectual Property
Law concerning Intellectual Property" (Pursuant to Law No. 50/2005/QH11
on Intellectual Property dated 29 November 2005);
Civil Code No. 33/2005/QH11 of June 2005;
Part VI of the Civil Code – Intellectual Property Rights and
Technology Transfer;
Part VI of the draft Law "On Intellectual Property Rights and
Technology Transfer;
Decree No. 63/CP of October 1996 on Detailing the Regulations on
Industrial Property;
Government Decree on Detailed Regulations Concerning Industrial
Property (Decree No. 63/CP of 24 October 1996, amended and supplemented
by Government Decree No. 06/2001/ND-CP of 1 February 2001);
Circular No. 3055-TT/SHCN (1996) of 31 December 1996 Guiding the
Implementation of the Regulations on the Procedures for Establishing
Industrial Property Rights and Other Regulations in Decree No. 63/CP;
Decree on Amendment and Addition of a Number of Articles of Decree
No. 63-CP of the Government of 24 October 1996 on Industrial Property
(Decree No. 06-2001-ND-CP of 1 February 2001);
Circular No. 23-TC/TCT of 9 May 1997 Guiding the Collection,
Payment and Management of Industrial Property Service Charges and Fees;
Decree on Penalties for Administrative Offences in Relation to
Industrial Property (Decree No. 12-1999-ND-CP of 6 March 1999);
Ministry of Science, Technology and Environment's Circular
No. 825/2000/IT-BKHCNMT of 3 May 2000, as Amended and Supplemented by the
Ministry's Circular No. 49/2001/TT-BKHCNMT of 14 September 2001, Guides
the Implementation of Decree No. 12/1999/ND-CP of 6 March 1999 on the
Handling of Administrative Violations in the Field of Industrial
Property;
Draft Decree "On Stipulating in Detail and Instructing the
Implementation of some Articles of the Civil Code, and the Law on
Intellectual Property of Copyright and Neighbouring Rights" (Pursuant to
Law No. 50/2005/QH11 on Intellectual Property dated 29 November 2005);
Decree on Copyright Providing Guidelines for the Implementation of
a Number of the Provisions of the Civil Code with Respect to Copyright
(Decree No. 76-CP of 29 November 1996);
Circular of the Ministry of Science and Technology No. 30/2003/TTBKHCN "Guiding the carrying out of the Procedures for Establishment of
Industrial Property Rights over Inventions/Utility Solutions" of 5
November 2003;
Decree on the Protection of New Plant Varieties (Decree
No. 13/2001/ND-CP) of 20 April 2002;
Circular on the Implementation of Government Decree No. 13/2001/NDCP of 20 April 2001 on the Protection of New Plant Varieties;
Decree on Protection of Industrial Property Rights with Respect to
Trade Secrets, Geographical Indications and Trade Names and Protection of
Rights to Fight Against Unfair Competition Relating to Industrial
Property (Decree No. 54-2000-ND-CP) of 3 October 2000;
Ordinance on Advertisement of 16 November 2001;
Law on Insurance Business of 9 December 2000;
Decree No. 64-CP of 9 October 1995 On Organization and Operation of
Finance Leasing Companies;
Circular No. 03-TT-NH5 of 9 February 1996 On Finance Leasing
Companies (providing guidelines for the implementation of the temporary
regulations on organization and operation of finance leasing companies in
Viet Nam);
Ordinance on Lawyer Organization of 25 July 2001;
Decree No. 42-CP of 8 July 1995 On Legal Consultancy Practices of
Foreign Law Firms in Viet Nam;
Circular No. 791-TT-LS-TVPL of 8 September 1995 On Foreign Law
Firms (providing guidelines for the implementation of the Regulations on
legal consultancy practices of foreign law firms in Viet Nam);
Law No. 38/2005/QH11 "On Education" of June 2005;
Law No. 44/2005/QH11 "On Tourism" of June 2005;
Law No. 40/2005/QH11 "On Maritime Code" of June 2005;
Law "On Railways" of June 2005;
Ordinance on Post and Telecommunication of 7 June 2002;
Decree on Management, Provision and Use of Internet Services
(Decree No. 55-2001-ND-CP);
Law No. 51/2005/QH11 "On E-Transactions" of December 2005;
Draft Law "On E-Transactions";
Decree on Dealing with Administrative Offences in the Sector of
Culture and Information (Decree No. 31-2001-ND-CP of 26 June 2001);
Decree on Cinematographic Organizations and Activities (Decree
No. 48-CP of 17 July 1005);
Decree on Amendment and Addition to Decree No. 48-CP of the
Government Dated 17 July 1995 on Cinematographic Organizations and
Activities (Decree No. 26-2000-ND-CP);
Circular No. 04/2005/TT-VPCP "On Guiding the Implementation of the
Government's Decree No. 104/2004/ND-CP of 23 March 2004 on the Cong Bao
of the Socialist Republic of Viet Nam Regarding activities related to
Cong Bao (the Official Gazette) of the Central Government" of 21 March
2005;
Ordinance on the Conclusion and Implementation of International
Treaties (1989) of 17 October 1989;
Decree No. 18-CP of 4 April 1996 of the Government Issuing the List
of Commodities and Import Tariffs in Implementing the Programme of
Reducing Tariffs on Goods Imported from the European Communities in the
years 1996-1997;
Decree No. 12/2000/ND-CP "On Amending and Supplementing a Number of
Articles of the Investment and Construction Management Regulation Issued
Together with the Government's Decree No. 52/1999/ ND-CP of 8 July 1999"
of 5 May 2000;
Decree No. 07/2003/ND-CP "On Amendment of a Number of Articles of
Regulations on Management of Investment and Construction Issued with
Decree No. 52/1999/ND-CP of the Government of 8 July 1999 and Decree
12/2000/ND-CP of the Government of 5 May 2000" of 30 January 2003;
Import-Export Statistics for 1997;
Import-Export Statistics for 2003; and
Ordinance on Entry, Exit, Residence and Travel of Foreigners in
Viet Nam of 28 April 2000.
ANNEX 2 TC "ANNEX 2" \l 1
Table 1: List of Goods and Services in which Business is Prohibited
(Issued with Decree No. 59-2006-ND-CP of the Government dated 12 June
2006)
No. Name of Goods and Services Current Legal Instrument Industry
Management Body A - Goods 1. Weapons, military equipment and technical
facilities, ammunition and specialized facilities for the army and
police; military paraphernalia (including badges, medals and insignia of
the army and police); accessories, and materials and technology used to
manufacture the former items. Decree 47-CP dated 12 August 1996; Decree
No. 100-2005-ND-CP. Ministry of Defence, Ministry of Police.
2. Drugs
of addiction. Law on Fighting Drugs of Addiction, 2000; Decree No. 672001-ND-CP; Decree No. 133-2003-ND-CP. Ministry of Police.
3. List I
chemicals (stipulated in International Treaties). Decree No. 100-2005ND-CP. Ministry of Industry.
4. Products of reactionary culture and
pornographic products; products serving superstitious purposes or
products which are harmful to personal development. Law on Publishing
2004; Decree No. 03-2000-ND-CP. Ministry of Culture and Information;
Ministry of Police.
5. All types of firecrackers. Decree No. 03-2000ND-CP. Ministry of Police.
6. Games and toys which are harmful to the
personal development and health of children or to the security, order and
safety of society (including electronic games). Decree No. 03-2000-NDCP. Ministry of Education and Training; Ministry of Police.
7.
Veterinary medicine and plant protection agents which are prohibited or
not yet permitted to be used in Viet Nam pursuant to the Ordinance on
Veterinary Medicine and the Ordinance on Protection and Quarantine of
Plants. Ordinance on Veterinary Medicine 2004; Ordinance on Protection
and Quarantine of Plants 2001. Ministry of Agriculture and Rural
Development; Ministry of Aquatic Products.
8. Rare wild animals and
plants (including both living animals and processed matter taken from
animals) on the lists in international treaties of which Viet Nam is a
member, and all types of rare wild animals and plants on the lists
prohibiting their use and exploitation. CITES Convention;
Decree No. 32-2006-ND-CP. Ministry of Agriculture and Rural Development;
Ministry of Aquatic Products.
9. Aquatic products which are prohibited
from use; aquatic products containing toxic chemicals in excess of the
permissible limits; and aquatic products containing life-endangering
natural toxins. Law on Aquatic Products 2003. Ministry of Aquatic
Products.
10. Fertilisers not on the list of fertilisers permitted to
be manufactured, traded and used in Viet Nam. Decree No. 113-2003-ND-CP.
Ministry of Agriculture and Rural Development.
11. Plant varieties
not on the list of plant varieties permitted to be manufactured and
traded; plant varieties which are harmful to manufacture, human health,
the environment and the ecosystem. Ordinance on Plant Varieties 2004.
Ministry of Agriculture and Rural Development.
12. Animal breeding
varieties not on the list of varieties permitted to be produced and
traded; breeding varieties which are harmful to human health, animal
genetic sources, the environment and the ecosystem. Ordinance on Animal
Varieties 2004. Ministry of Agriculture and Rural Development; Ministry
of Aquatic Products.
13. Specially toxic minerals. Mineral Law 1996;
Decree No. 160-2005-ND-CP. Ministry of Natural Resources and
Environment.
14. Imported scrap causing environmental pollution.
Decree No. 175-CP dated 18 October 1994. Ministry of Natural Resources
and Environment.
15. All types of curative medicine for people, all
types of vaccine, biological products, cosmetics, chemicals and products
for the extermination of insects and bacteria used in homes and in
medicine generally which are not yet permitted to be used in Viet Nam.
Law on Pharmacy 2005; Ordinance on Private Medical and Pharmaceutical
Practice 2003. Ministry of Health.
16. Medical apparatus not yet
permitted to be used in Viet Nam. Ordinance on Private Medical and
Pharmaceutical Practice 2003. Ministry of Health.
17. Foodstuff
additives, preservatives which assist processing, nutritional substances,
functional foodstuffs, high-risk foodstuffs, foodstuffs protected by
radioactive means and foodstuffs containing transformed genes not yet
permitted by the competent State body. Ordinance on Safety and Hygiene
of Foodstuffs 2003. Ministry of Health.
18. Products and materials
containing ammonium in the amphibole group. Decree 12-2006-ND-CP.
Ministry of Construction.
B - Services 1. Brothel businesses,
organizing prostitution, trafficking in women and children. Decree No.
03-2000-ND-CP. Ministry of Police.
2. Organized gambling in any form.
Decree No. 03-2000-ND-CP. Ministry of Police.
3. Investigation
services into the secrecy or infringement of State rights, or of the
rights and legitimate interests of organizations and individuals. Decree
No. 14-2001-ND-CP. Ministry of Police.
4. Marriage broking involving
a foreign element for profit-making purposes. Decree No. 68-2002-ND-CP.
Ministry of Justice.
5. Adoption broking services involving a
foreign element for profit-making
purposes. Decree No. 68-2002-ND-CP. Ministry of Justice.
Table 2: List of Conditional Business Sectors
I.
List of Goods and Services in which Business is Restricted*
(Issued with Decree No. 59-2006-ND-CP of the Government dated 12 June
2006)
No. Name of Goods and Services Current Legal Instrument Industry
Management Body A – Goods 1. Hunting guns, sports weaponry and
ammunition, and protective tools and equipment.
Decree No. 47-CP dated
12 August 1996; Decree No. 08-2002-ND-CP. Ministry of Police; Ministry
of Defence; Committee for Sports and Physical Education.
2. Goods
containing radioactive substances; equipment emitting radiation or
radiating sources.
Ordinance on Safety and Control of Radiation 1996;
Decree No. 50-1998-ND-CP. Ministry of Science and Technology.
3.
Industrial explosives; high concentration (98.5% or more) ammonium
nitrate (NH4NO3). Decree 27-CP dated 20 April 1995;
Decree No. 02-CP dated 5 January 1995; Decree No. 08-2002-ND-CP.
Ministry of Industry.
4. Types 1 and 2 toxic chemicals (stipulated in
International Treaties). Decree No. 100-2005-ND-CP. Ministry of
Industry.
5. Rare wild animals and plants (including both living
animals and plants and processed matter taken from animals and plants).
CITES Convention; Decree No. 32-2006-ND-CP. Ministry of Agriculture and
Rural Development.
6. Cigarettes, cigars and all other forms of
tobacco finished products. Decree No. 76-2001-ND-CP and this Decree.
Ministry of Industry; Ministry of Trade.
7. All types of spirits.
This Decree. Ministry of Industry.
B – Services 1. Karaoke and
dancing club services. Decree No. 11-2006-ND-CP; Decree No. 08-2001-NDCP. Ministry of Culture and Information; Ministry of Police.
*
Business is restricted by means of certain conditions stipulated in the
applicable legal documents.
II.
List of Goods and Services in which Business is Subject to
Conditions
(Issued with Decree 59-2006-ND-CP of the Government dated 12 June 2006)
No. Name of Goods and Services Current Legal Instrument Industry
Management Body I.
Goods and services in respect of which a
certificate of satisfaction of business conditions is required: A Goods 1. Petrol and oil of all types. This Decree. Ministry of Trade.
2. Natural gas of all types (including filling and storing). This
Decree. Ministry of Trade.
3. Medicine for people. Law on Pharmacy
2005. Ministry of Health.
4. Foodstuffs on the list of high-risk
foodstuffs. Ordinance on Safety and Hygiene of Foodstuffs 2003; Decree
No. 163-2004-ND-CP. Ministry of Health.
5. Veterinary medicine and
plant protection agents; raw materials for the production of veterinary
medicine and plant protection agents. Ordinance on Veterinary Medicine
2004; Ordinance on Protection and Quarantine of Plants 2001. Ministry of
Agriculture and Rural Development; Ministry of Aquatic Products.
6.
Antiques, precious objects and national treasures. Ordinance on
Cultural Relics 2004; Decree No. 92-2002-NDCP. Ministry of Culture and
Information.
7. Films, tapes and disks (including printing and
copying). Decree No. 11-2006-NDCP. Ministry of Culture and Information.
8. Tobacco raw materials. Decree No. 76-2001-NDCP. Ministry of
Industry.
B - Services 1. Medical and health services, traditional
medicine services. Ordinance on Private Medical and Pharmaceutical
Practice 2003; Decree No. 103-2003-ND-CP. Ministry of Health.
2.
Medicine business services including services for preserving and testing
medicine.
Law on Pharmacy 2005. Ministry of Health.
3. Veterinary
practice. Ordinance on Veterinary Medicine 2004. Ministry of
Agriculture and Rural
Development; Ministry of Aquatic Products.
4. Disinfecting and
sterilizing services. Ordinance on Protection and Quarantine of Plants
2001. Ministry of Agriculture and Rural Development.
5. Network
installation and provision of telecommunications services. Ordinance on
Posts and Telecoms 2002; Decree No. 160-2004-ND-CP. Ministry of Posts
and Telematics.
6. Internet access services (ISP). Decree No. 552001-NDCP. Ministry of Posts and Telematics.
7. Internet connection
services (IXP). Decree No. 55-2001-NDCP. Ministry of Posts and
Telematics.
8. Internet application services in posts and telecoms
(OSP Posts, OSP Telecoms). Decree No. 55-2001-NDCP. Ministry of Posts
and Telematics.
9. Provision of postal services. Ordinance on Posts
and Telecoms 2002; Decree No. 157-2004-ND-CP. Ministry of Posts and
Telematics.
10. Domestic and international mail courier services.
Ordinance on Posts and Telecoms 2002; Decree No. 157-2004-ND-CP.
Ministry of Posts and Telematics.
11. Electricity distribution,
wholesale, retail and specialized consultancy on electricity. Law on
Electricity 2004. Ministry of Industry.
12. Services for the
organization of artistic performances.
Decree No. 11-2006-NDCP.
Ministry of Culture and Information.
13. Film making co-operative
services. Decree No. 48-CP dated 17 July 1995. Ministry of Culture and
Information.
14. Multi-modal international transport services. Decree
No. 125-2003-ND-CP. Ministry of Transport and Communications.
15.
Services being the design of means of transportation. Decree No. 1252003-ND-CP. Ministry of Transport and Communications.
16. Insurance
services: life insurance, non-life insurance, reinsurance, insurance
brokerage and insurance agency. Law on Insurance Business 2000; Decree
No. 42-2001-ND-CP; Decree No. 43-2001-ND-CP. Ministry of Finance.
17.
Securities and securities market services: brokerage, self-trading,
portfolio management, underwriting issues of securities, financial and
securities investment consultancy, registration, depository and clearing
services, underwriting issues of government bonds and local government
bonds; tendering for government bonds, government guaranteed bonds and
local government bonds.
Decree No. 141-2003-ND-CP; Decree No. 144-2003ND-CP. Ministry of Finance.
18. Labour export services. Decree No.
81-2003-ND-CP. Ministry of Labour, War Invalids and Social Affairs.
19. Legal consultancy services (including giving advice and acting as
counsel) conducted by Vietnamese lawyers. Ordinance on Lawyers 2001;
Decree No. 94-2001-ND-CP. Ministry of Justice.
20. Legal consultancy
services conducted by foreign lawyers. Decree No. 87-2003-ND-CP.
Ministry of Justice.
21. Seal engraving services. Decree No. 082001-ND-CP. Ministry of Police.
22. Security services. Decree No.
14-2001-ND-CP. Ministry of Police.
23. International travel services.
Law on Tourism 2005. General Department of Tourism.
II.
Goods and
services in which business is subject to conditions but in respect of
which a certificate of satisfaction of business conditions is not
required:
A - Goods 1. Toxic chemicals other than those on the Lists
stipulated in International Treaties. Decree No. 100-2005-ND-CP.
Ministry of Industry.
2. Foodstuffs other than those on the List of
high-risk foodstuffs, raw materials for foodstuffs, additives and
preservatives which assist in processing. Ordinance on Safety and
Hygiene of Foodstuffs 2003; Decree No. 163-2004-ND-CP; Decree No. 592005-ND-CP. Ministry of Health; Ministry of Aquatic Products.
3. All
types of medical equipment and apparatus. Ordinance on Private Medical
and Pharmaceutical Practice 2003. Ministry of Health.
4. Fishing
equipment and apparatus (including raw materials to make fishing
equipment and apparatus) and equipment to exploit aquaculture. Decree
No. 59-2005-NDCP. Ministry of Aquatic Products.
5. Aquaculture feed.
Decree No. 59-2005-NDCP. Ministry of Aquatic Products.
6. Animal
breeding varieties permitted to be produced and traded. Ordinance on
Plant Varieties 2004; Decree No. 59-2005-NDCP. Ministry of Agriculture
and Rural Development; Ministry of
Aquatic Products.
7. Animal feed. Decree 15-CP dated 19 March 1996.
Ministry of Agriculture and Rural Development.
8. Main plant
varieties and rare plant varieties which need to be protected and
preserved. Ordinance on Plant Varieties 2004. Ministry of Agriculture
and Rural Development.
9. Fertilisers. Decree No. 113-2003-ND-CP.
Ministry of Agriculture and Rural Development.
10. Building
materials. Law on Construction 2003. Ministry of Construction.
11.
Coal. Mineral Law 1996; Decree No. 160-2005-ND-CP. Ministry of
Industry.
12. Telecommunications equipment and materials (except radio
broadcasting and receiving). Ordinance on Posts and Telecoms 2002;
Decree 160-2004-ND-CP. Ministry of Posts and Telematics.
13. Radio
broadcasting and receiving equipment. Ordinance on Posts and Telecoms
2002; Decree 24-2004-NDCP. Ministry of Posts and Telematics.
14. All
types of machinery, equipment, materials and substances having strict
requirements regarding labour safety and hygiene. Law on Labour; Decree
No. 06-CP dated 20 January 1995; Decree No. 110-2002-ND-CP. Ministry of
Labour, War Invalids and Social Affairs; Ministry of Health.
15. Gold.
Decree No. 174-1999-ND-CP; Decree No. 64-2003-ND-CP. State Bank of
Viet Nam.
B - Services 1. Slaughtering and preliminary processing of
animals and animal products; preservation and transportation of animal
products after slaughtering. Ordinance on Veterinary Medicine 2004.
Ministry of Agriculture and Rural Development; Ministry of Aquatic
Products.
2. Services regarding plant and animal varieties as
regulated by the Ordinance on Plant Varieties and the Ordinance on Animal
Varieties. Ordinance on Plant Varieties 2004; Ordinance on Plant Animal
2004. Ministry of Agriculture and Rural Development; Ministry of Aquatic
Products.
3. Postal agency services, mail courier agency services
(including mail courier agency for foreign express courier
organizations). Ordinance on Posts and Telecoms; Decree No. 157-2004-NDCP. Ministry of Posts and Telematics.
4. Telecomm agency services.
Ordinance on Posts
and Telecoms 2002; Decree No. 160-2004-ND-CP. Ministry of Posts
and Telematics.
5. Public internet agency services. Decree No. 552001-NDCP. Ministry of Posts and Telematics.
6. Services being
distribution of publications. Law on Publishing 2004. Ministry of
Culture and Information.
7. Advertising services. Ordinance on
Advertising 2001; Decree No. 24-2003-NDCP. Ministry of Culture and
Information.
8. House leasing services. Decree No. 08-2001-NDCP.
Ministry of Police.
9. Business services in 10 or more storey
buildings as hotels, residences or working offices. Decree No. 08-2001NDCP. Ministry of Police.
10. Pawn services. Decree No. 08-2001NDCP. Ministry of Police.
11. Printing services. Decree No. 08-2001NDCP. Ministry of Police.
12. Services for making, printing and
distributing all types of maps not within State management authority at
the central level.
Decree No. 12-2002-NDCP. Ministry of Natural
Resources and Environment
13. Inspection services of all types of
machinery, equipment, materials and substances having strict requirements
regarding labour safety and hygiene. Decree No. 06-CP dated 20 January
1995; Decree No. 110-2002-ND-CP. Ministry of Labour, War Invalids and
Social Affairs.
14. Occupational training and consultancy services.
Decree No. 02-2001-NDCP. Ministry of Labour, War Invalids and Social
Affairs.
15. Work and career introduction services. Decree No. 192005-NDCP. Ministry of Labour, War Invalids and Social Affairs.
16.
Automobile transport services. Law on Road Transport 2001; Decree No.
92-2001-NDCP. Ministry of Transport and Communications.
17. Rail
transport services. Law on Railways 2005. Ministry of Transport and
Communications.
18. Rail Infrastructure business Law on Railways 2005.
Ministry of Transport and Communications.
19. Rail transport support
services
20. Urban Rail transport services
21. Services for
construction, upgrade, repair and recovery of inland watercraft. Law on
Inland waterway transport Decree No. 21-2005-ND-CP. Ministry of Transport
and Communications.
22. Services for handling cargo and servicing
passengers at port and inland waterways
23. Inland waterway transport
services
24. Shipping agency Decree No. 10-2001-ND-CP. Ministry of
Transport and Communications.
25. Oceanic transport
Agency
26. Marine Broking services
27. Services of supplying seagoing ship.
28. Services of calculating and checking cargo.
29. Ship towing services
30. Cargo handling services at seaports.
31. Ship cleaning services
32. Oceanic transport
services.
33. Oceanic transport services. Decree No. 57-2001-NDCP.
Ministry of Transport
and Communications.
34. Customs agency services. Law on Customs 2001;
Decree No. 79-2005-NDCP. Ministry of Finance.
35. Accounting services.
Law on Accounting 2003; Decree No. 129-2004-ND-CP. Ministry of Finance.
36. Auditing and other related services regarding finance, accounting
and tax. Law on Accounting 2003; Decree No. 105-2004-ND-CP. Ministry of
Finance.
37. Valuation services. Ordinance on Prices 2002; Decree No.
101-1112005-ND-CP. Ministry of Finance.
38. Building services as
stipulated in the Law on Construction. Law on Construction 2003.
Ministry of Construction.
39. Services for foreigners and Vietnamese
residing overseas to rent houses in Viet Nam.
Decree No. 56-CP dated
18 September 1995; Decree No. 08-2001-NDCP. Ministry of Construction;
Ministry of Police.
40. Tourist lodging services Law on Tourism
2005. General Department of Tourism. 41. Domestic travel services
42. Travel Agency
43. Tourist transportation services
44. Tourism services within tourism zones, tourism sites and tourist
centres.
45. Tour guide services
46. Commercial evaluation
services Commercial Law 2005;
Degree No. 20-2005-ND-CP. Ministry of Trade.
Table 3: Statistics on Industrial Production, Import and Export Values
by Form of Enterprises
Number of Vietnamese Enterprises Engaged in Import and Export Activities
as of December 2004
Forms of Enterprises Import Export State-owned
enterprises 1,740 1,265 Joint-stock companies 1,577 752 Limited
liability companies 9,726 5,101 Collectives 50 80 Private
companies 995 951 Companies under social organisations 67 45 Other
domestic enterprises 425 266 100% foreign-invested
companies 2,075 1,717 Foreign-invested Joint-ventures
650 440 Total 17,305 10,617 Note: The total number of enterprises
above include those engaging in both import and export activities.
Import and Export Values of Vietnamese Enterprises by 30 November 2004
Forms of Enterprises Export Import
Value
(in million US$) % Value
(in million US$) % Companies under social
organisations 74.2 0.40 421 1.67 100% foreign-invested
enterprises 6,706.4 36.37 6,747.8 26.75 Other forms of foreign-invested
enterprises 3.21 0.02 6.43 0.03 Joint-stock
companies 1,270.5 6.89 2,156.1 8.55 Collectives 30.3 0.16 16.7 0.07 For
eign-invested Joint-ventures 1,135.2 6.16 3,156.2 12.51 State-owned
enterprises 5,125.7 27.79 7,149.2 28.34 Private
enterprises 386.4 2.10 321.1 1.27 Limited liability
companies 3,676.4 19.93 5,020.4 19.90 Other domestic
companies 32.8 0.18 228.1 0.91 Total 18,441.11 100 25,223.03 100 Note:
The trade data of State-owned enterprises excludes those in crude oil and
other oil products.
Import-Export Estimated Data of 2004 by Form of Enterprise
Export Import
Number of exporting enterprises (%) Export value
(%) Number of importing enterprises (%) Import value
(%) State-owned enterprises 13.6 44 11 37.2 Limited liability
enterprises 55 16.1 61.6 18.7 Joint-Stock
enterprises 8.1 5.7 10 8.1 Enterprises with foreign-invested
capital 23.3 34.2 17.4 36 Source: Ministry of Trade
Value of Industrial Production by Economic Sectors (Real Price)
Source: General Statistics Office of Viet Nam
Billion
VND
1996 1997 1998 1999 2000 2001 2002 Total 149,432.5 180,428.9 208,6
76.8 244,137.5 336,100.2 395,809.3 476,350.0 Domestic economic
sectors 109,843.3 128,041.2 139,320.0 151,076.1 197,298.9 231,400.4 278,0
41.4 State-owned economic
sector 74,161.1 85,290.3 94,727.5 97,472.1 114,799.9 124,379.7 149,651.5
Central 49,493.4 56,862.7 64,287.0 65,473.6 78,586.5 85,947.4 104,626.7
Local 24,667.7 28,427.6 30,440.5 31,998.5 36,213.4 38,432.3 45,024.8 Non
State-owned economic
sectors 35,682.2 42,750.9 44,592.6 53,604.0 82,499.0 107,020.7 128,389.9
- Collectives 836.4 970.5 1,086.0 1,331.3 2,165.6 2,162.0 2,727.0 Private 11,758.3 16,472.8 19,109.6 22,262.7 47,861.0 64,608.0 79,402.7 Households 23,087.5 25,307.6 24,397.0 30,010.0 32,472.4 40,250.7 46,260.2
Foreign investment
sector 39,589.2 52,387.7 69,356.8 93,061.4 138,801.3 164,408.9 198,308.6
STRUCTURE
(%) Total 100.00 100.00 100.00 100.00 100.00 100.00 100.00
Dom
estic economic sectors 73.51 70.96 66.76 61.88 58.70 58.46 58.37 Stateowned economic sector 49.63 47.27 45.39 39.93 34.16 31.42 31.42 Central 33.12 31.52 30.81 26.82 23.38 21.71 21.96 Local 16.51 15.76 14.59 13.11 10.77 9.71 9.45 Non State-owned economic
sectors 23.88 23.69 21.37 21.96 24.55 27.04 26.95 Collectives 0.56 0.54 0.52 0.55 0.64 0.55 0.57 Private 7.87 9.13 9.16 9.12 14.24 16.32 16.67 Households 15.45 14.03 11.69 12.29 9.66 10.17 9.71 Foreign investment
sector 26.49 29.04 33.24 38.12 41.30 41.54 41.63
Table 4: Classification of State-Owned Enterprises
(Decision No. 155/2004/QD-TTg dated 24 August 2004)
Group 1: 100 per cent State-Owned Enterprises 1. Companies engaged in
a number of important sectors:
Production and supply of explosives;
Production and supply of toxic chemicals;
Production and supply of radioactive substances;
The national power transmission system;
International and national communication backbone networks;
Production of cigarettes;
Flight control;
Navigation direction;
Manufacture and repair of weapons, military equipment and specialized
equipment used for national defence and security; equipment and technical
documents and provision of services for keeping confidentiality of
information by coding techniques;
Companies which are assigned to perform duties of national defence or
security, and companies located in strategic areas important in both
economic and national defence aspects as decided by the Prime Minister;
Printing of currency and valuable papers; production of coins;
Construction lotteries;
Publishing houses;
Production of scientific films, newsreels, documentaries and films for
children;
Mapping;
Management and maintenance of the national network of railways or
airports and seaports of a large size in important locations as decided
by the Prime Minister;
Management and operation of upstream irrigation works or irrigation works
of a large size;
Afforestation and protection of upstream forests, protective forests or
specialized forests;
Drainage in large urban areas;
Urban lighting; and
Other important sectors as decided by the Prime Minister.
2. Companies
ensuring essential needs for development of production and improvement of
the material and spiritual life of ethnic minorities living in
mountainous, remote or distant areas (supply of text book, cultural
products; supply of salt for human consumption and other essential
commodities; supply of materials for agriculture and forest
development). 3. Companies satisfying all of the following conditions:
possessing VND 30 billion or more of State-owned capital; having made an
average annual payment of three billion or more dong to the State Budget
in the last three years; leading in the application of cutting edge
technology or high-technology (except for wholesale trade in foods,
printing of political books or newspapers, and wholesale trade of petrol
and oil – see below); making an important contribution to stabilization
of the macroscopic economy and operations in the following industries and
sectors:
Processing of petroleum;
Exploitation of ores containing radioactive substances;
Building and repair of means of transportation by air;
Printing of political books or newspapers;
Wholesale trade of medicines for disease prevention and treatment
and pharmaceutical chemistry;
Wholesale trade of foods;
Wholesale trade of petrol and oil; and
Transportation by air or rail. Group 2: Enterprises with a Majority of
State-Owned Shares 1. Companies possessing VND 20 billion or more of
State-owned capital; having made an average annual payment of VND 2
billion or more to the State Budget in the last three years; operating in
the industries and sectors specified in clause 3 of Section I mentioned
above and in the following industries and sectors:
Generation of electricity;
Exploitation of important minerals: coal, bauxite, copper ores, iron
ores, tin ores, gold and precious stones;
Manufacture of the following mechanical products: electrical equipment
and materials; specialized industrial machinery; machinery and equipment
serving agriculture, forestry and fishery; building and repair of means
of transportation by sea or rail;
Provision of infrastructure of telecommunications networks;
Manufacture of ferrous metals (cast iron and steel) with a capacity of
more than 100,000 tons per annum;
Manufacture of high-quality cement by a modern technology with a designed
capacity of more than 1.5 million tons per annum;
Production of fertilizers and pesticides;
Production of the following consumer goods and foods: Table salt; milk;
beer with a capacity of more than 50 million litres per annum; alcohol
and spirits with a capacity of more than 10 million litres per annum;
Exploitation, filtering and supply of clean water in large cities;
Maritime transportation; and
Monetary or insurance business. 2.
Other companies:
Production of domestic animal breeding stock, cultivated plant
seeds and frozen sperm;
Services for deep-sea fishing;
Management and maintenance of networks of important roads and
waterways;
Management and operation of irrigation works;
Services for labour cooperation; and
Operation of floors of fairs or exhibitions.
Table 6: Number of Enterprises Equitized by Stages
Stage Number of enterprises Pilot stage (1992 – mid 1996) 5 Extended
pilot stage (mid 1996 - mid 1998) according to Decree
No. 28/CP 25 Accelerated stage (mid 1998 - 2001) according to Decree
No. 44/1998/ND-CP 745 Speed-up stage according to the Resolution of the
Central Executive Committee of the Party (2002-2004) 1,467 Total up to
31 December 2004 2,242 Total up to 31 December 2005 2,935 Equitization
plan for post-2005 period 736
Table 7: Authorities Responsible for Granting Investment Licenses
Authority Responsible for Granting Investment Licenses Type of
project Prime Minister (upon recommendation of the Ministry of Planning
and Investment) Group A projects
Projects in the following sectors, irrespective of invested
capital:
Infrastructure construction of Industrial Zones, Export
Processing Zones, High-Tech Zones, urban areas, BOT, BTO and BT projects;
Construction and operation of sea ports and airports;
operation of sea and air transportation; Oil and Gas;
Post and telecommunication services;
Publishing, printing services (except projects for printing
of technical materials, printing of packaging, printing of labels of
goods, and printing of normal patterns on textiles and garments, leather
and footwear), press; radio and television broadcasting; advertising
services together with publication of advertisements; cinematographic
activities, artistic performance; conducting games with prizes; medical
examination and treatment establishments; pre-tertiary education,
college, undergraduate and postgraduate training or equivalent levels;
scientific research and production of medicine for humans;
Insurance, finance, auditing and valuation;
Exploration and exploitation of rare and precious natural
resources;
Construction of residential houses for sale;
National defense and security projects.
Projects with invested capital of at least US$40 million in the
following fields: electricity, mining, metallurgy, cement, mechanical
engineering manufacturing, chemicals, hotels, apartments for lease, or
tourism-entertainment areas.
Projects using at least 5 hectares of urban land or at least
50 hectares of land of other categories. Ministry of Planning and
Investment Group B projects, i.e., projects not stipulated within the
authority of the Prime Minister, except for projects referred to the
authority of provincial people's committees. Provincial people's
committees Projects satisfying the following criteria and conditions:
(a)
Being consistent with the Government's approved planning and plan
for socio-economic development; (b) Not being included on the list of
Group A projects stipulated within the authority of the Prime Minister
and having the amount of invested capital as stipulated by the Prime
Minister of the Government.
Provincial people's committees shall not be delegated with the authority
to issue investment licenses to the following projects (irrespective of
the amount of invested capital):
(a)
Construction of national roads or railways;
(b)
Production of cement, metallurgy, electricity, sugar, alcohol, beer
and cigarettes;
(c)
Travel tours;
(d)
Projects in the sectors of culture, education and training; and
(e)
Construction and the operation of supermarkets.
Table 8(a): Schedule of Commitments On Import Trading Rights
HS Description Schedule Rationale
Pharmaceutical
products 3003 Medicaments nesoi of mixtures, not dosage etc
form... 2009 Essential to human life 3003.10. 10 - - Containing
amoxicillin (INN) or its salts
3003.10. 20 - - Containing ampicillin
(INN) or its salts
3003.10. 90 - - Other
3003.20. 00 - Containing
other antibiotics
3003.31. 00 - - Containing insulin
3003.39. 00 - Other
3003.40. 10 - - Antimalarial
3003.40. 90 - - Other
3003.90. 10 - - Containing vitamins
3003.90. 20 - - Containing
analgesics or antipyretics, whether or not containing antihistamines
3003.90. 30 - - Other preparations for the treatment of coughs and
colds, whether or not containing antihistamines
3003.90. 40 - Antimalarial
3003.90. 90 - - Other
3004 Medicaments nesoi, mixed
or not, in dosage etc form... 2009 Essential to human life 3004.10. 11 - - Containing penicillin G or its salts (excluding penicillin G
benzathin)
3004.10. 12 - - - Containing phenoxymethyl penicillin or
its salts
3004.10. 13 - - - Containing ampicillin or its salts, for
taking orally
3004.10. 14 - - - Containing amoxycillin or its salts,
for taking orally
3004.10. 19 - - - Other
3004.10. 21 - - Ointment
3004.10. 29 - - - Other
3004.20. 11 - - - For taking
orally
3004.20. 12 - - - Ointment
3004.20. 19 - - - Other
3004.20. 21 - - - For taking orally
3004.20. 22 - - Ointment
3004.20. 29 - - - Other
3004.20. 31 - - - For taking
orally
3004.20. 32 - - - Ointment
3004.20. 39 - - - Other
3004.20. 41 - - - Containing gentamycines or derivatives thereof, for
injection
3004.20. 42 - - - Containing lincomycins or derivatives
thereof, for taking orally
3004.20. 43 - - - Ointments
3004.20.
49 - - - Other
3004.20. 51 - - - For taking orally
3004.20.
52 - - - Ointments
3004.20. 59 - - - Other
3004.20. 60 - Containing isoniazide, pyrazinamide or derivatives thereof, for taking
orally
3004.20. 90 - - Other
3004.31. 00 - - Containing
insulin
3004.32. 10 - - - Containing hydrocortisone sodium
succinate
3004.32. 20 - - - Containing dexamethasone or its
derivatives
3004.32. 30 - - - Containing fluocinolone
acetonide
3004.32. 90 - - - Other
3004.39. 10 - - - Containing
adrenaline
3004.39. 90 - - - Other
3004.40. 10 - - Containing
morphine or its derivatives, for injection
3004.40. 20 - - Containing
quinine hydrochloride or dihydrochloride, for injection
3004.40. 30 - Containing quinine sulphate or bisulphate, for taking
orally
3004.40. 40 - - Containing quinine or its salts and antimalarial substances, other than goods of subheadings 3004.10 to 30
3004.40. 50 - - Containing papaverine or berberine
3004.40. 60 - Containing theophylline
3004.40. 70 - - Containing atropin
sulphate
3004.40. 90 - - Other
3004.50. 10 - - Syrups and drops
of vitamins, of a kind suitable for children
3004.50. 20 - Containing vitamins A, other than goods of subheading 3004.50.10 and
3004.50.79
3004.50. 30 - - Containing vitamins B1, B2, B6 or B12 ,
other than goods of subheadings 3004.50.10, 3004.50.71 and 3004.50.79
3004.50. 40 - - Containing vitamins C, other than goods of
subheadings 3004.50.10 and 3004.50.79
3004.50. 50 - - Containing
vitamins PP, other than goods of subheadings 3004.50.10 and 3004.50.79
3004.50. 60 - - Containing other vitamins, other than goods of
subheadings 3004.50.10 and 3004.50.79
3004.50. 71 - - - Containing
B complex vitamins
3004.50. 79 - - - Other
3004.50. 90 - - Other
3004.90. 10 - - Specialised medicines for cancer, AIDS or other
intractable diseases
3004.90. 21 - - - Sodium chloride
solution
3004.90. 22 - - - 5% glucose solution
3004.90. 23 - - 30% glucose solution
3004.90. 29 - - - Other
3004.90. 30 - Antiseptics
3004.90. 41 - - - Containing procaine
hydrochloride
3004.90. 49 - - - Other
3004.90. 51 - - - Containing
acetylsalicylic acid, paracetamol or dipyrone (INN)
3004.90. 52 - - Containing chlorpheniramine maleate
3004.90. 53 - - - Containing
diclofenac
3004.90. 54 - - - Analgesic balm oil, solid or liquid
3004.90. 59 - - - Other
3004.90. 61 - - - Containing
artemisinin, artesunate or chloroquine (INN)
3004.90. 62 - - Containing primaquine
3004.90. 69 - - - Other
3004.90. 71 - - Containing piperazine or mebendazole (INN)
3004.90. 72 - - Containing dichlorophen (INN)
3004.90. 79 - - - Other
3004.90.
80 - - Transdermal therapeutic systems (TTS) patches for cancer or heart
diseases
3004.90. 91 - - - Containing sulpiride (INN), cimetidine
(INN), ranitidine (INN), aluminium hydroxide or magnesium hydroxide or
oresol
3004.90. 92 - - - Containing piroxicam (INN) or ibuprofen
(INN)
3004.90. 93 - - - Containing phenobarbital, diazepam,
chlorpromazine
3004.90. 94 - - - Containing salbutamol
(INN)
3004.90. 95 - - - Closed sterile water for inhalation,
pharmaceutical grade
3004.90. 96 - - - Containing o-methoxyphenyl
glyceryl ether (Guaifenesin)
3004.90. 97 - - - Nose-drop medicaments
containing naphazoline, xylometazoline or oxymetazoline
3004.90.
98 - - - Sorbitol
3004.90. 99 - - - Other
3006 Pharmaceutical
goods in note 4 to chapter 30... 2009 Essential to human life 3006.10.
00 - Sterile surgical catgut, similar sterile suture materials and
sterile tissue adhesivesfor surgical wound closure; sterile laminaria and
sterile laminaria tents; sterile absorbable surgical or dental
haemostatics
3006.20. 00 - Blood-grouping reagents
3006.30. 10 - Barium sulfate (for taking orally)
3006.30. 20 - - Reagents of
microbial origin for veterinary biological diagnosis
3006.30. 30 - Other microbial diagnostic reagents
3006.30. 90 - - Other
3006.40. 10 - - Dental cements and other dental fillings
3006.40.
20 - - Bone reconstruction cements
3006.50. 00 - First-aid boxes and
kits
3006.60. 00 - Chemical contraceptive preparations based on
hormones, on other products of heading 29.37 or on
spermicides
3006.70. 00 - Gel preparations designed to be used in
human or veterinary medicine as a lubricant for parts of the body for
surgical operations or physical examinations or as a coupling agent
between the body and medical instruments
3006.80. 00 - Waste
pharmaceuticals
Cinematographic film 3706 Motion-picture film,
exposed and developed... 2009 Sensitive to public morals 3706.10. 10 - Newsreels, travelogues, technical and scientific films
3706.10. 20 - Consisting only of sound track
3706.10. 91 - - - With picture taken
abroad
3706.10. 99 - - - Other
3706.90. 10 - - Newsreels,
travelogues, technical and scientific films
3706.90. 20 - Consisting only of sound track
3706.90. 90 - - Other
Unused
postage, printed cards, calendars... 4907 Unused postage, check forms,
banknotes, stock, etc... 2009 Sensitive to public morals 4907.00. 10 Banknotes, being legal tender
4907.00. 20 - Unused postage stamps
4907.00. 30 - Revenue or similar stamps
4907.00. 40 - Stock,
share or bond certificates and similar documents of title; cheque forms
4907.00. 90 - Other
4909 Printed or illustrated post cards,
greeting cards, etc.... 2009 Sensitive to public morals 4909.00.
00 Printed or illustrated postcards; printed cards bearing personal
greetings, messages or announcements, whether or not illustrated, with or
without envelopes or trimmings
4910 Calendars, calendar blocks of any
kind, printed... 2009 Sensitive to public morals 4910.00. 00 Calendars
of any kind, printed, including calendar blocks
4911 Printed matter
nesoi, incl print pictures & photos... 2009 Sensitive to public
morals 4911.10. 00 - Trade advertising material, commercial catalogues
and the like
4911.91. 10 - - - Anatomical or botanical instruction
charts and diagrams and the like
4911.91. 20 - - - Other wall
pictures and diagrams for instructional purposes; pictures, designs and
photographs for incorporation into books, advertising circulars or
commercial catalogues
4911.91. 90 - - - Other
4911.99. 10 - - Printed cards for jewellery or for small objects of personal adornment or
for Articles of personal use normally carried in the pocket, in the
handbag or on the person
4911.99. 20 - - - Printed stickers for
explosives
4911.99. 90 - - - Other
Industrial
printers 8442 Machinery etc nesoi for type-setting, making printing
plates etc... 2009 Sensitive to public order 8442.10. 10 - Electrically operated
8442.10. 20 - - Not electrically
operated
8442.20. 10 - - Electrically operated
8442.20. 20 - - Not
electrically operated
8442.30. 11 - - - Impressed flongs and matrices
8442.30. 12 - - - Machinery for type founding machines
8442.30.
19 - - - Other
8442.30. 21 - - - Impressed flongs and matrices
8442.30. 22 - - - Machinery for type founding machines
8442.30.
29 - - - Other
8442.40. 10 - - Of electrically operated machines,
apparatus or equipment
8442.40. 21 - - - Of type-founding or typesetting machinery
8442.40. 29 - - - Other
8442.50. 10 - Printing type of all kinds
8442.50. 90 - - Other
8443 Print
machinery excluding ink-jet printers (HS 84435100), machinery for used
ancillary to printing nesoi... 2009 Sensitive to public morals 8443.11.
10 - - - Electrically operated
8443.11. 20 - - - Not electrically
operated
8443.12. 10 - - - Electrically operated
8443.12. 20 - - Not electrically operated
8443.19. 10 - - - Electrically operated
8443.19. 20 - - - Not electrically operated
8443.21. 10 - - Electrically operated
8443.21. 20 - - - Not electrically operated
8443.29. 10 - - - Electrically operated
8443.29. 20 - - - Not
electrically operated
8443.30. 10 - - Electrically operated
8443.30. 20 - - Not electrically operated
8443.40. 10 - Electrically operated
8443.40. 20 - - Not electrically operated
8443.59. 10 - - - Platen presses
8443.59. 20 - - - Screen printing
machinery for the manufacture of PCB/PWBs [ITA/2 (AS2)]
8443.59. 90 - - Other
8443.60. 10 - - Electrically operated
8443.60. 20 - - Not
electrically operated
8443.90. 10 - - Of screen printing machinery for
the manufacture of PCB/PWBs [ITA/2 (AS2)]
8443.90. 20 - - Other, for
electrically operated machines
8443.90. 90 - - Other
Other
machinery 8525 Transmission apparatus for radio-telephony etc; TV camera
& other video camera recorders excluding mobile phones (HS 852520) and
consumer cameras (HS 85254010) 2009 Sensitive to public morals 8525.10.
10 - - For radio-broadcasting
8525.10. 21 - - - Video
senders
8525.10. 22 - - - Central monitoring systems
8525.10. 23 - - Telemetry monitoring systems
8525.10. 29 - - - Other
8525.10.
30 - - Data compression tools
8525.30. 90 - - Other
8525.40. 20 - Other still image video cameras
8525.40. 30 - - Digital cameras
8525.40. 40 - - Other video camera recorders
8526 Radar apparatus,
radio navigational aid apparatus and radio remote control
apparatus 2009 Sensitive to public morals 8526.10. 90 - - Other
8526.91. 90 - - - Other
8526.92. 00 - - Radio remote control
apparatus
Note:
For the purpose of this Table, schedule starts
from 1 January of the specified year.
Table 8(b): Schedule of Commitments On Export Trading Rights
HS Description Schedule Rationale
Cereals
1006 Rice 2011 Food
security 1006.10.10 - - Suitable for sowing
1006.10.90 - - Other
1006.20.10 - - Thai Hom Mali rice
1006.20.90 - - Other
1006.30.11 - - - Whole
1006.30.12 - - - Not more than 5% broken
1006.30.13 - - - More than 5% but not more than 10% broken
1006.30.14 - - - More than 10% but not more than 25% broken
1006.30.19 - - - Other
1006.30.20 - - Parboiled
rice
1006.30.30 - - Glutinous rice (pulot)
1006.30.40 - - Basmati
rice
1006.30.50 - - Thai Hom Mali rice
1006.30.61 - - Whole
1006.30.62 - - - Not more than 5% broken
1006.30.63 - - More than 5% but not more than 10% broken
1006.30.64 - - - More
than 10% but not more than 25% broken
1006.30.69 - - - Other
1006.40.00 - Broken rice
Note: For the purpose of this Table,
schedule starts from 1 January of the specified year.
Table 8(c): List of Goods Subject to State Trading Enterprises
No HS Description Rationale 1. 2402 Cigars, cheroots, cigarillos and
cigarettes... Both domestic production and consumption are
restricted
2402.10.00 - Cigars, cheroots and cigarillos, containing
tobacco
2402.20.10 - - Beedies
2402.20.90 - - Other
2402.90.10
- - Cigars, cheroots and cigarillos of tobacco substitutes
2402.90.20 - - Cigarettes of tobacco substitutes
2403 Other
manufactured tobacco and manufactured tobacco ...
2403.10.11 - - Blended tobacco
2403.10.19 - - - Other
2403.10.21 - - Blended tobacco
2403.10.29 - - - Other
2403.10.90 - Other
2403.91.00 - - "Homogenised" or "reconstituted"
tobacco
2403.99.10 - - - Tobacco extracts and essences
2403.99.30
- - - Manufactured tobacco substitutes
2403.99.40 - - Snuff
2403.99.50 - - - Smokeless tobacco, including chewing and
sucking tobacco
2403.99.60 - - - Ang Hoon
2403.99.90 - - Other
2. 2709 Crude oil from petroleum and bituminous
minerals... Natural monopoly
2709.00. 10 - Crude petroleum oil
2709.00. 20 - Condensate
2709.00. 90 - Other
2710 Oil (not
crude) from petrol & bitum mineral etc....
2710. 11. 11 - - - Motor
spirit, premium leaded
2710. 11. 12 - - - Motor spirit, premium
unleaded
2710. 11. 13 - - - Motor spirit, regular leaded
2710.
11. 14 - - - Motor spirit, regular unleaded
2710. 11. 15 - - Other motor spirit, leaded
2710. 11. 16 - - - Other motor spirit,
unleaded
2710. 11. 17 - - - Aviation spirit
2710. 11. 18 - - Tetrapropylene
2710. 11. 21 - - - White spirit
2710. 11. 22 - - Low aromatic solvents containing by weight less than 1% aromatic
content
2710. 11. 23 - - - Other solvent spirits
2710. 11. 24 - - Naphtha, reformate or preparations for preparing spirits
2710.
11. 25 - - - Other light oil
2710. 11. 29 - - - Other
2710. 19.
11 - - - - Lamp kerosene
2710. 19. 12 - - - - Other kerosene,
including vaporising oil
2710. 19. 13 - - - - Aviation turbine fuel
(jet fuel) having a flash point of not less than 23o C
2710. 19. 14
- - - - Aviation turbine fuel (jet fuel) having a flash point of less
than 23oC
2710. 19. 15 - - - - Normal paraffin
2710. 19. 19 - - - Other medium oils and preparations
2710. 19. 21 - - - - Topped
crudes
2710. 19. 22 - - - - Carbon black feedstock oil
2710. 19.
23 - - - - Lubricating oil basestock
2710. 19. 24 - - - Lubricating oils for aircraft engines
2710. 19. 25 - - - - Other
lubricating oil
2710. 19. 26 - - - - Lubricating greases
2710.
19. 27 - - - - Hydraulic brake fluid
2710. 19. 28 - - - - Oil for
transformer or circuit breakers
2710. 19. 31 - - - - High speed
diesel fuel
2710. 19. 32 - - - - Other diesel fuel
2710. 19. 33
- - - - Other fuel oils
2710. 19. 39 - - - - Other
2710. 91. 00
- - Containing polychlorinated biphenyls (PCBs), polychlorinated
terphenyls (PCTs) or
polybrominated biphenyls (PBBs)
2710. 99. 00 - Other
3. 4902 Newspapers, journals & periodicals... Cultural products
affecting to society morals
4902. 10. 00 - Appearing at least four
times a week
4902. 90. 11 - - - Scientific, technical or economic
4902. 90. 19 - - - Other
4902. 90. 21 - - - Scientific,
technical or economic
4902. 90. 29 - - - Other
4902. 90. 91 - - Scientific, technical or economic
4902. 90. 99 - - Other
4. 8524 Records, tapes and other recorded media for sound or ...
excluding 852410, 852431, 852432, 85243910, 85244000, 852491,
85249920 Cultural products affecting to society morals
8524. 39. 20 - - For cinematographic film
8524. 39. 90 - - - Other
8524. 51.
10 - - - Videotape
8524. 51. 20 - - - Computer tape
8524. 51.
30 - - - For cinematographic film
8524. 51. 90 - - - Other
8524.
52. 10 - - - Videotape
8524. 52. 20 - - - Computer tape
8524. 52.
30 - - - For cinematographic film
8524. 52. 90 - - - Other
8524. 53. 10 - - - Videotape
8524. 53. 20 - - - Computer tape
8524. 53. 30 - - - For cinematographic film
8524. 53. 90 - - Other
8524. 60. 00 - Cards incorporating a magnetic stripe
8524.
99. 10 - - - For video
8524. 99. 30 - - - For cinematographic film
8524. 99. 90 - - - Other
5. 8802 Other aircraft (for example,
helicopters, aeroplanes); spacecraft (including satellites)
and suborbital and spacecraft launch vehicles. Natural monopoly
8802.
11. 00 - - Of an unladen weight not exceeding 2,000 kg
8802. 12. 00
- - Of an unladen weight exceeding 2,000 kg
8802. 20. 10 - Aeroplanes
8802. 20. 90 - - Other
8802. 30. 10 - - Aeroplanes
8802. 30. 90 - - Other
8802. 40. 10 - - Aeroplanes
8802. 40.
90 - - Other
8802. 60. 00 - Spacecraft (including satellites) and
suborbital and spacecraft launch vehicles
8803 Parts of goods of
heading 88.01 or 88.02
8803. 10. 10 - - Of helicopters or aeroplanes
8803. 10. 90 - - Other
8803. 20. 10 - - Of helicopters,
aeroplanes, balloons, gliders or kites
8803. 20. 90 - - Other
8803. 30. 00 - Other parts of aeroplanes or helicopters
8803. 90.
10 - - Parts of telecommunication satellites [ITA/2]
8803. 90. 20 - Of ballons, gliders or kites
8803. 90. 90 - - Other
Table 9: Customs Fees Levied in Accordance with Inter-Ministerial
Circular
No. 71/2000/TTLT/BTC-TCHQ of 19 July 2000 of the Ministry of Finance and
the General
Department of Customs
Customs Clearance Fee No. Kind of goods Calculation unit Fee rates
(VND) I Ordinary cargo: 1 Cargo transported by ships, barges (bulk
goods, goods of different sorts contained in bags, cans, drums, barrels,
tanks, reservoirs)
a. Minimum fee rate for 1 ton or
less VND/ton 20,000
Fee rate for the second ton
onwards VND/ton 1,200 b. Goods transported by ships (goods of the same
sort): fee rate per ton VND/ton 500
Maximum customs clearance fee rate
for:
- Ships of a capacity of less than 10,000 GRT (Gross registered
tonnage) Ship Not exceeding 3 million
Ships of a capacity of
between 10,000 and less than 20,000 GRT Ship Not exceeding 6 million
Ships of a capacity of between 20,000 and less than 70,000
GRT Ship Not exceeding 15 million
- Ships of a capacity of 70,000 GRT
or more Ship Not exceeding 20 million
2 Goods transported by land a. Goods transported by car VND/ton 5,000 b. - Goods transported by
train VND/ton 2,000 3 Postal packages, parcels
Of a weight of
between 5 kg and less than 20 kg VND/clearing case 7,000
Of a
weight of between 20 kg and 50 kg VND/clearing case 10,000
Of a
weight of more than 50 kg, for every extra 10 kg a surcharge shall be
collected VND/10 kg 500
- Of a weight of 1 ton or more, a surcharge
shall be collected VND/ton 3,000 II Cargo contained in
containers 1 Cargo contained in 20-feet
containers VND/container 60,000 2 Cargo contained in 40-feet
containers VND/container 120,000 III Cargo being automobiles and
motorcycles of all kinds 1 Automobiles of all kinds
- Automobiles in
complete units VND/unit 18,000
Automobile components in complete
sets VND/set 20,000 2 Motorcycles (units and complete sets) VND /unit or
set 6,000 IV Cargo being gold and gemstone
Fee rate for 1 tael
(37.5 gr) or less VND/clearing case 15,000
Fee rate for the
second tael (37.5 gr) onwards VND /tael 1,000
- Maximum fee rate for
each clearance case Not exceeding 1.5 million V Import and export of
foreign currencies
- Import, export of less than US$100,000 (or
equivalent amounts of other foreign currencies) VND 100,000
For
every extra US$100,000, a surcharge shall be collected VND 80.000
Maximum rate for each clearance case VND Not exceeding 1.5
million Fees For Goods and Luggage Consigned and Put at Customs
Warehouses
(Customs Warehouse Fee) 1 Automobiles of all kinds
- Trucks of a
capacity of 2 tons or more, passenger cars with 15 seats or
more Unit 50,000
Trucks of a capacity of less than 2 tons, tourist
cars with 14 seats or less Unit 30,000 2 Motorcycles,
mopeds Unit 10,000 3 Computers, fax machines,
photocopiers Unit 10,000 4 Air-conditioners, radios, cassettes,
communication machines, television sets, video
sets Unit 5,000 5 Gold Tael (37.5
gr) 7,000 6 Gemstone Tael 10,000 7 Other goods a. Small postal parcels
of a weight of less than 20 kg Parcel 2,000 b. Small postal parcels of a
weight of between 20 kg and 100 kg Parcel 4,000 c. Goods packages of a
weight of between more than 100 kg and 1,000 kg Package 5,000 d. Goods
packages of a weight of more than 1,000 kg Package 10,000 Administrative
Fee Free rate for re-certification of cargo, luggage
documentation Case 12,000
Note: Transit and transit-related fees are
enumerated in Table 20(a) and 20(b).
Table 11: List of Products Not Subject to VAT (as of 1 January 2006)
Products of cultivation, husbandry, fishery or aquaculture which have
not yet been processed into other products or which have only been semiprocessed by organizations or individuals self-producing and selling such
products and imports
Animal breeds and plant breeds
Salt
products
Specialized machinery, equipment or means of transportation
which form part of a technological process or construction materials
which are not yet able to be produced domestically and are required to be
imported to form the fixed assets of enterprises; aircraft, drilling
platforms or watercraft leased from foreign parties which are not yet
able to be produced domestically used for production or business;
equipment, machinery, replacement parts, specialized means of
transportation and supplies which are required to be imported in service
of prospecting, exploration and development of petroleum fields and which
are not yet able to be produced domestically
Sales of State-owned
houses by the State to existing tenants
Transfers of land use
rights
Credit services, investment funds and securities trading
activities
Life insurance; student insurance; insurance of animals and
plants and non-profit-making insurance activities
Medical
services
Non-profit-making cultural, exhibition and sports activities;
artistic performances, film production; import, publication and screening
of film footage and documentary videos
Education and vocational
training
Radio and television broadcasting according to programmes
funded by the State Budget
Printing, publication, import and
distribution of newspapers, magazines, specialized newsletters, political
books, textbooks, teaching materials, books on legislation, books printed
in languages of ethnic minorities, propaganda pictures, photos and
posters; Printing of money
Public services of cleaning and water
drainage in urban areas and residential areas, maintenance of zoos,
flower gardens, parks, trees in streets, public lighting systems and
funeral services
Repair, renovation and construction of cultural and
artistic works, public works, infrastructure and welfare housing funded
by public contribution and humanitarian aid
Public passenger
transportation by bus; electrical bus
Geological surveys, exploration,
measuring and formulation of maps, which can be characterized as basic
surveys of the State
Water supply and drainage serving agricultural
production; clean water produced by organizations and individuals for
consumption in rural, mountainous and island areas and remote and distant
regions
Specialized arms and weaponry required for national defence and
security
Imported goods in the following cases: humanitarian aid, nonrefundable aid; gifts to State bodies, political organizations, sociopolitical organizations, social organizations, socio-professional
organizations; units of the people's armed forces; donations and gifts to
individuals in Viet Nam within the limits stipulated by the Government,
personal effects of foreign organizations and individuals under
diplomatic immunity regulations; hand luggage within duty-free limits;
goods to be sold to international organizations and foreign individuals
for humanitarian and non-refundable aid to Viet Nam
Goods in transit or
transhipment or crossing Vietnamese borders; goods temporarily imported
and re-exported and goods temporarily exported and reimported
International transportation, goods and services provided
directly for international transportation and re-insurance to
abroad
Technology transfers; software
Post and Telecommunication
services and universal internet programme in accordance with Government's
plan
Gold imported in bars and foils which are not yet processed into
fine art articles, jewellery or other products
Certain exported
unprocessed minerals to be stipulated in detail by the
Government
Products that are man-made substitute for human parts of
patients; crutches and other specialized equipments for invalid
people
Goods and services of business individuals having low income
levels. Low income levels shall be stipulated by the Government Note:
The list of products by six-digit HS code is not available.
Table 12: Import Prohibitions (as per August 2006)
HS Description Rationale Legal basis 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 manufactured tobacco. Limit
the consumption of cigarettes Import prohibition to be abolished 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 (other 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 Import prohibition to be replaced by automatic import
licensing not later than 1 June 2007 ex 8702
8703
8704
8707
8708
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 transportation
buses, fork-lifts used at warehouses and ports.
9301 00
00 Military weapons, other than revolvers, pistols and the arms of
heading 307: revolvers, pistols. Military equipment
Decision
No. 28/TTg dated 13 January 1997
by PM
9302 00 00 Revolvers and pistols, other than those of heading
9303 or 9304. Weapons Decision No. 28/TTg dated 13 January 1997 by
PM
9304 Other arms (for example, spring, air or gas guns and pistols,
truncheons), excluding those of heading 9307. Weapons Decision
No. 28/TTg dated 13 January 1997 by PM
9305 Parts and accessories of
Articles of headings 9301 to 9304. Weapons Decision No. 28/TTg dated 13
January 1997 by PM
9306 Bombs, grenades, torpedoes, 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 Decision No. 28/TTg dated 13 January 1997 by
PM
9307 Swords, cutlasses, bayonets, lances and similar arms and parts
thereof and scabbards and sheaths thereof. Weapons Decision No. 28/TTg
dated 13 January 1997 by PM
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 Decision No. 28/TTg
dated 13 January 1997 by PM
NA Used materials and equipment, including:
Used machines, structures, inner tires, tires, accessories, motors
of automobiles, tractors, 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; Traffic safety Decision
No. 28/TTg dated 13 January 1997 by PM
NA Toxic chemicals.
List published by the Ministry of Industry. Environment protection,
protection of human health Decision No. 28/TTg dated 13 January 1997 by
PM
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 the Prime Minister in the official
Document No.1383/CP-KTTS dated 23 November 1998). Protection of human
health & life
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 transportation 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 machines and encryption software
subject to State secret. National security This restriction shall not
apply to general, commonly traded goods equipped with encryption
technology which are destined for mass consumption.
Table 13(a):
Import Prohibitions- Highly Toxic Chemicals
Persistence Organic Pollutants No. Name of
chemicals Formula Concentration
Aldrin C12H8Cl6
Chlordane
DDT
Dieldrin
Eldrin
Heptachlor C10H5Cl5
Captofol
Hexachlorob
enzen C6Cl6
24,5 T (Brochtoc, Decamine)
Note: Applied in accordance
with the Stockholm Convention on Persistent Organic Pollutants (POPs);
HS codes are not applicable.
Severely Hazardous Pesticide Formulation (PIC) No. Name of
chemicals Formula Concentration 10. Methamidophos
C2H8NO2PS
11 Mono
crotophos C7H14NO5P
12 Methyl Parathion
C8H10NO5PS
13 Phosphamidon
14 Methyl parathion (demetil
paranitro photpho, volfatoc...)
0.0001 Note: These chemicals fall
under the Rotterdam Treaty on Prior Informed Consent as Severely
Hazardous Pesticide Formulations, which Viet Nam had approved and would
officially become a party by the end of 2006.
No. Name of chemicals Formula Concentration 15 Isobenzen
16 Isodrin
17 Ethyl Parathion
18 Polychlorocamphere
19 Captan
20 BHC (Lindane) C6H6O6
Note: These chemicals
fall under Decision No.31/2006/QD-BNN dated 27 April 2006 promulgating
the list of insecticide allowed, restricted and prohibited to use.
Toxic Chemicals That Can Be Used In Chemical Weapons
SCHEDULE 1 No. Name of Chemical CAS Registry number HS 1. O-Alkyl
(<C10, incl. cycloalkyl) alkyl
(Me, Et, n-Pr or i-Pr)-phosphonofluoridates
E.g. Sarin: O-Isopropylmethylphosphonofluoridate
Soman:
O-Pinacolyl methylphosphonofluoridate
107-44-8
96-64-0
2931.00 2. O-Alkyl (<C10, incl. cycloalkyl) N,N-dialkyl
(Me, Et, n-Pr hoÆc i-Pr) phosphoramidocyanidates
e.g. Tabun:O-Ethyl N,N-dimethyl phosphoramidocyanidate
77-81-6
2931.00 3. O-Alkyl (H or <C10, incl. cycloalkyl) S-2-dialkyl
(Me, Et, n-Pr or i-Pr)-aminoethyl alkyl
(Me, Et, n-Pr or i-Pr) phosphonothiolates and salt corresponding
alkylated or protonated salts
e.g. VX: O-Ethyl S-2-diisopropylaminoethyl methyl phosphonothiolate
50782-69-9
2930.90 4.
Sulfur mustards:
2-Chloroethylchloromethylsulfide
(2625-76-5)
Mustard gas: Bis(2-chloroethyl)sulfide
(505-60-2)
Bis(2-chloroethylthio)methane
(63869-13-6)
Sesquimustard: 1,2-Bis(2-chloroethylthio)ethane (3563-36-8)
1,3-Bis(2-chloroethylthio)-n-propane
(63905-10-2)
1,4-Bis(2-chloroethylthio)-n-butane
(142868-93-7)
1,5-Bis(2-chloroethylthio)-n-pentane
(142868-94-8)
Bis(2-chloroethylthiomethyl)ether
(63918-90-1)
O-Mustard: Bis(2-chloroethylthioethyl) ether
2625-76-5
505-60-2
63869-13-6
3563-36-8
63905-10-2
142868-93-7
142868-94-8
63918-90-1
63918-89-8
2930.90 5.
Lewisites:
Lewisite 1: 2-Chlorovinyldichloroarsine
Lewisite 2: Bis(2-chlorovinyl)chloroarsine
Lewisite 3: Tris(2-chlorovinyl)arsine
541-25-3
40334-69-8
40334-70-1
2931.00 6.
HN1:
(538-07-8)
HN2:
HN3:
538-07-8
51-75-2
555-77-1
2921.19
2921.19
2930.90 7.
(541-25-3)
(40334-69-8)
(40334-70-1)
Nitrogen mustards:
Bis(2-chloroethyl)ethylamine
Bis(2-chloroethyl)methylamine
Tris(2-chloroethyl)amine
Saxitoxin
(51-75-2)
(35523-89-8)(8) 35523-89-8 3002.90 8. Ricin 9009-863 3002.90 Precursors 9. Alkyl (Me, Et, n-Pr or i-Pr)
phosphonyldifluorides
e.g. DF:
Methylphosphonyldifluoride
676-99-3
10. O-Alkyl (H or <C10, incl. cycloalkyl) O-2-dialkyl
(Me, Et, n-Pr or i-Pr)-aminoethyl alkyl
(Me, Et, n-Pr or i-Pr) phosphonites and
corresponding alkylated or protonated salts
e.g. QL: O-Ethyl O-2-diisopropylaminoethyl methylphosphonite
57856-11-8
2931.00 11. Chlorosarin:
O-Isopropyl methylphosphonochloridate
1445-76-7 2931.00 12. Chlorosoman: O-Pinacolyl
methylphosphonochloridate 7040-57-5 2931.00 Note:
These products
belong to Schedule 1 of the Convention on the Prohibition of the
Development, Production, Stockpiling and Use of Chemical Weapons and on
their Destruction (CWC), to which Viet Nam is a State Party.
Table 13(b): Import Allowed Conditionally
Toxic Chemicals and Products Containing Toxic Chemicals
Toxic Chemicals That Can Be Used In Chemical Weapons
SCHEDULE 2 No. Name of Chemical CAS Registry number HS 1. Amiton:
O,O-Diethyl S-[2-(diethylamino)ethyl]phosphorothiolate
and corresponding alkylated or protonated
salts 78-53-5 2930.90 2. PFIB:
1,1,3,3,3-Pentafluoro-2-(trifluoromethyl)-1-propene
382-21-8 2903.30 3. BZ: 3-Quinuclidinyl benzilate (*)
6581-06-2 2933.90 Precursors 4. Chemicals, except for those listed in
Schedule 1, containing a phosphorus atorn to which is bonded one methyl,
etyl or propyl (normal or iso) group but not further carbon atoms
e.g. Methylphosphonyl dichloride
Dimethyl methylphosphonate
Exemption: O-Ethyl S-phenyl ethylphosphonothiolothionate
676-97-1
756-79-6
944-22-9
2931.00 5. N,N-Dialkyl (Me, Et, n-Pr or i-Pr) phosphoramidic
dihalides 2929.90 6. Dialkyl
(Me, Et, n-Pr or i-Pr) N,N-dialkyl
(Me, Et, n-Pr hoÆc i-Pr)-phosphoramidates
2929.90 7. Arsenic trichloride
7784-34-1 2812.10 8. 2,2-Diphenyl-2-hydroxyacetic acid
76-93-7 2918.19 9. Quinuclidin-3-ol
1619-34-7 2933.39 10. N,N-Dialkyl (Me, Et, n-Pr or i-Pr)
aminoethyl-2-chlorides
and corresponding protonated salts
2921.19 11. N,N-Dialkyl (Me, Et, n-Pr or i-Pr) aminoethane-2-ols
and corresponding protonated salts
Exemptions: N,N-Dimethylaminoethanol and corresponding protonated
salts
N,N-Diethylaminoethanol and corresponding protonated salts
108-01-0
100-37-8
2922.19 12. N,N-Dialkyl (Me, Et, n-Pr or i-Pr) aminoethane-2-thiols and
corresponding protonated salts
2930.90 13. Thiodiglycol: Bis(2-hydroxyethyl)sulfide
111-48-8 2930.90 14. Pinacolyl alcohol: 3,3-Dimethylbutan-2-ol
464-07-3 2905.14 SCHEDULE 3 1. Phosgene: Carbonyl dichloride
75-44-5 2812.10 2. Cyanogen chloride
506-77-4 2851.00 3. Hydrogen cyanide
74-90-8 2811.19 4. Chloropicrin: Trichloronitromethane
76-06-2 2904.90 Precursors 5. Phosphorus oxychloride
10025-87-3 2812.10 6. Phosphorus trichloride
7719-12-2 2812.10 7. Phosphorus pentachloride
10026-13-8 2812.10 8. Trimethyl phosphite
121-45-9 2920.90 9. Triethyl phosphite
122-52-1 2920.90 10. Dimethyl phosphite
868-85-9 2921.19 11. Diethyl phosphite
762-04-9 2920.90 12. Sulfur monochloride
10025-67-9 2812.10 13. Sulfur dichloride
10545-99-0 2812.10 14. Thionyl chloride
7719-09-7 2812.10 15. Ethyldiethanolamine 139-87-7 2922.19 16. Methyld
iethanolamine 105-59-9 2922.19 17. Triethanolamine 102-71-6 2922.13 Not
e:
These products are Schedule 2 and 3 chemicals of the CWC, to which
Viet Nam is a State Party. They belong to Appendix 2, Circular No.
01/2006/TT-BCN dated 11 April 2006 "Guiding the management of export,
import of toxic chemicals and products containing toxic chemicals, drug
precursors, and those subject to technical standards under the line
management of the Ministry of Industry". According to Part II.2 of the
Circular No. 01/2006/TT-BCN, export and/or import of those chemicals
shall be subject regulated by Decree No. 100/2005/NDD-CP dated 3 August
2005 on Implementation of the CWC.
Drug Precursors And Chemicals That Can Be Used In Drug
Production No. Name of chemicals Formula 1 Acetic
anhydride (CH3CO)2O 2 Acetone CH3COCH3 3 Anthranilic
acid NH2C6H4COOH 4 Diethyl ether (C2H5)2O 5 Hydrochloric
acid HCl 6 Methyl ethyl ketone C4H8O 7 Phenylacetic
acid C8H8O2 8 Piperidine C5H11N 9 Potassium
permanganate KMnO4 10 Sulphuric
acid H2SO4 11 Toluene C6H5CH3 12 Methylamine CH3NH2 13 Nitroethane CH3
CH2NO2 14 Tartaric acid HO2CCH(OH)CH(OH)CO2H 15 Formic
acid HCOOH 16 Formamide HCONH2 17 Ethylene
diacetate CH3CO2CH2CH2O2CCH3 18 Diethylamine (C2H5)2NH 19 Benzyl
cyanide C6H5CH2CN 20 Benzaldehyde C6H5CHO 21 Ammonium
formate HCO2NH4 22 Acetic acid CH3COOH Note: These products belong to
Appendix 1, Circular No. 01/2006/TT-BCN dated 11 April 2006 guiding the
management of export, import of toxic chemicals and products containing
toxic chemicals, drug precursors, and those subject to technical
standards under the line management of the Ministry of Industry.
According to Part II.1 of Circular No. 01/2006/TT-BCN, export and/or
import of precursors used in industry as listed in Appendix 1 shall be
subject to (i) the Law on Prevention and Fight against Drugs dated 9
December 2000; (ii) the Regulations on management of precursors used in
industry which was already promulgated as attachment to the Decision
No. 134/2003/QD-BCN dated 25 August 2003 and Decision No. 04/2004/QD-BCN
dated 7 January 2004 of the Ministry of Industry and the provisions of
this Circular.
Other Conditional Toxic Chemical Products
Chemical Chemical
formular 1 Acetonitril CH3CN 2 Acid
pechloric HClO4 3 Acrolein CH2=CHCHO 4 Arsenua hydro AsH3 5 Aldehyd
acetic CH3CHO 6 Asbestos (Row material)
7 Amoniac; Ammonium
hydroxide NH3; NH4OH 8 Anhydrid arsenic (arsen trioxid và arsen
pento x i d )
A s 2 O 3 ,
A s 2 O 5
9
A n i l i n
C 6 H 5 N H 2
1 0
A n t i m o a n
S b
1 1
A c i d
n i t r i c
H N O 3
1 2
A c i d
p h o s p h o r i c
H 3 P O 4
1 3
A c i d
p i c r i c
C 6 H 3 O 7 N 3
1 4
B a r i u m
a n d
e a s i l y
s o l u b l e
c o m p o u n d
o f
b a r i u m
B a ;
h ã-p
c h ¥-t
d Å- t a n
1 5
B a r i u m
o x i d e
c o n t a i n i n g
1 0 %
f r e e
S i O 2
B a O
1 6
B e n z e n e
C 6 H6 17 Benzidine C12H12N2 18 Bich
romat kali K2Cr2O7 19 Brom Br 20 Bromoform CHBr3 21 Bromo –
methan CH3Br 22 Salt based on CN except cyanogen chloride
23 Calcium
chloride CaCl2 24 Carbon tetrachloride CCl4 25 Cadmi and the compound
od cadmi
26 Carbon oxide CO 27 Lead and inorganic compound of
lead
28 Chloroform CHCl3 29 Chlor Cl2 30 Chlorobenzene C6H5Cl 31 1Chloronaphthalene C10H7Cl 32 0-[2-chloro-1-(2,5-dichlorophenyl)-vinyl]0-0- diethyl phosphorothioat
33 Chlorid mercury HgCl
2 34 Chloropren C4H5Cl 35 Chlorid copper I and copper II CuCl ;
CuCl2 36 Dichlorobenzene C6H4Cl2 37 Dioxit
carbon CO2 38 Dimethylamine (CH3)2NH 39 N,N –
dimethylformamide HCON(CH3)2 40 Dinitrobenzene C6H4(NO2)2 41 Dinitrochl
orbenzene C6H3(NO2)2Cl 42 Dinitrotoluene CH3C6H3(NO2)2 43 Dioxid
chlor ClO2 44 Ethylene oxide (CH2)2O 45 Ethyl
chloride C2H5Cl 46 Ethylen glycol CH2OH-CH2OH 47 Ethyl mercuric
phosphate
47 Fluorosilicat kim
lo
¡i
t a n
v à
k h ô n g
t a n
4 9
F l u o r i n
h y d r i d
H F
5 0
F o r m a l d e h y d e
H C H O
5 1
F u r f u r o l
C 4 H 3 O C H O
5 2
M i x
o f
t e t r a
v à
p e n t a n
a p h t a l i n
5 3
H y d r a z i n e
a n d
i t s
h o m o l o g
H 2 N N H 2
5 4
I s o p r o p a l i n e
C 1 5 H 2 3 N 3 O 4
5 5
I s o p r o p y l n i t r a t e
C 3 H 7 N O 3
5 6
O x i d
e
i r o n
c o n t a i n g
f l u o r
a n d
m a ngan FeO,
Fe2O3 57 Methaldehyde (CH3CHO)n 58 Methyl alcohol CH3OH 59 Salt of
acid fluorhydric
60 n – Hexane C6H14 61 nButanol C4H9OH 62 Nicotine C10H14N2 63 Nitrobenzene C6H5NO2 64 2Nitro-1-hydroxybenzen-4-arsonic acid
65 Dioxide
nitrogen NO2 66 Nitrotoluen CH3C6H4NO2 67 Nitrid of metals
68 Oxide
nickel NiO 69 Oxite chrom CrO3 70 Oxynitrogen (NOx) N2O, NO, NO2, N2O3,
N2O5 71 Ozone O3 72 Paranitrophenyl C6H4(NO2)2 73 PCB (Polychlorinated
bisphenyl)
74 Parathion (C2H5O)2PSOC6H4NO2 75 Phenol C6H5OH 76 Phosphor P 77 Phosphine PH3 78 Phosphor
(metalic)
79 Pyridine C5H5N 80 Selen and its compound Se 81 Sulfur
carbon SC2 82 Sulfur lead PbS 83 Hydrosulfur
H2S 84 Thalium Tl 85 Tetranitromethane C(NO2)4 86 Tetrachloroheptane
C7H12Cl4 87 Tetraethyl thiuram disulfide (C2H5)4N2S4 88 Tetraethyl
lead Pb(C2H5)4 89 Mercury Hg 90 Compound of
mercury
91 Trichlorobenzene C6H3Cl3 92 Trichloroethylene CHCl -
CCl2 93 Trinitrobenzene C6H3(NO2)3 94 Trinitro compounds
95 Xylene C6H4(CH3)2 Note: These products belong to Appendix 3,
Circular No. 01/2006/TT-BCN dated 11 April 2006 guiding the management of
export, import of toxic chemicals and products containing toxic
chemicals, drug precursors, and those subject to technical standards
under the line management of the Ministry of Industry. According to Part
II.3 of Circular No. 01/2006/TT-BCN, traders importing toxic and
dangerous chemicals and products containing toxic chemicals under the
list of imported chemicals subject to conditional trading as stipulated
in Appendix 3 must have the Certificate for Environmental Protection
issued by the Department of Natural Resources and Environment (DONRE) at
provincial or city level under central government in accordance with
regulations stipulated by the Ministry of Natural Resources and
Environment (MONRE).
Table 14: List of Imported Goods Subject to Line Management
Note: The list is issued in conjunction with Decree No. 12/2006/ND-CP
dated 23 January 20006 of the Government guiding the implementation of
the Commercial Law of 2005. All line-management measures shall not limit
the importation of the products involved in terms of value or quantity.
I.
LIST OF GOODS SUBJECT THE LINE MANAGEMENT OF THE MINISTRY OF
AGRICULTURE AND RURAL DEVELOPMENT
No. Goods HS Form of management WTO Justification 1. Veterinary
medicines and materials for making veterinary medicines. ex 3004;
30062000 TBT/SPS TBT/SPS Agreement.
2. Biological products for veterinary use registered for first-time use
in Viet Nam. N.A TBT/SPS
3. Pesticides and materials for making
pesticides excluded in the List of pesticides allowed to be used in
Viet Nam. ex 3808 AIL
4. Pesticides and materials for making
pesticides included in the List of pesticides subject to restricted use
in Viet Nam. ex 3808 AIL
5. Plants and animal strains, and various
types of insects not available in Viet Nam. ex 0106; 06; 07; 08; 09;
12 TBT/SPS
6. Animal feeds and materials for producing animal feeds
newly used in Viet Nam. ex 23 TBT/SPS
7. Fertilisers newly used in
Viet Nam. 3101; 3102; 3103; 3104; 3105 TBT/SPS
8. Genetic sources of
plants, animals and micro-organs used for scientific purposes. 3001;
3002 TBT/SPS
9. Wild animals and plants subject to import control
according to CITES Convention. ex 01 AIL GATT Article XX.g
II.
LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE MINISTRY OF
FISHERIES (FOR SPS PURPOSES)
The Ministry of Fisheries is to carry out its line management by issuing
the following lists of goods:
(a)
The list of items subject to automatic export licence;
(b)
The list of items used in aquaculture farming subject to automatic
import licence;
(c)
The list of breeds for aquaculture allowed to be imported
ordinarily (without licence); and
(d)
The list of drugs, chemicals and materials for producing drugs and
chemicals used in aquaculture farming allowed to be imported ordinarily
(without licence).
III. LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE STATE BANK
(i.e., THE CENTRAL BANK) OF VIET NAM
No. Goods HS Form of management WTO Justification 1. Money destroying
machines. 84793000 AIL Government procurement and monetary
security . 2. Treasury doors. ex 7308 AIL
3. Papers for printing
money. ex 4802 AIL
4. Inks for printing money. ex
3215 AIL
5. Machines for printing hard-to-forge money, payment
vouchers, certificates and other valuable papers to be issued and managed
by the banking industry. 8462; 8477; 4907 AIL
6. Money printers
(technical specifications announced by the State Bank). ex
8443 AIL
7. Machines for moulding and pressing metal money
(technical specifications announced by the State Bank). ex
8462 AIL
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 POSTS AND TELECOMMUNICATIONS
No. Goods HS Form of management WTO Justification 1. Postage stamps,
stamp publications and items of postage stamps. 49070020; 49070090;
97040010; 97040090 AIL Natural monopoly 2. Radio transceivers of 9 KHz400 KHz frequency band and 60 mW or more capacity. 852510;
85252092 AIL GATT Article XXI.b.(ii) 3. Radar equipment, radio support
equipment and radio remote control equipment. 852610; 852691;
85269200 AIL GATT Article XXI.b.(ii)
V.
LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE MINISTRY OF CULTURE
AND INFORMATION
No. Goods HS Form of management WTO Justification 1. Publications
(books, magazines, newspapers, pictures, photographs, calendars,
etc). 4901; 4902; 4903; 4904; 4905; 4906; 4909; 4910;
4911 AIL. GATT Article XX.a 2. Cinematic works and other audio-visual
products recorded on any materials. 3706; 8524
AIL
3. Specialized print proof making systems and type setting systems
used in printing industry. 8442
AIL
4. Printers of any kinds (Offset printers, flexo printers, bronze
drum printers) and color photocopiers. 8440; 8443;
9009 AIL
5. Television Receive Only (TVRO) equipment. 8528; 8529;
8543 AIL
6. Gambling machines. 9504 AIL
7. Children's toys. 9501;
9502; 9503 TBT
VI.
LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE MINISTRY OF HEALTH
No. Goods HS Form of management WTO Justification 1. Addictive
substances, sedative substances, pre-substances (including final
medicines). 3004 AIL GATT Article XX.b 2. Finally tested medicines for
human beings, which have been registered. 3004
3. Finally tested
medicines for human beings, which have not been registered. 3004 TBT/SPS
4. Materials for producing medicines, pharmaceutical materials,
excipient, empty hard gelatine and containers directly contacting with
medicines, which are newly used in Viet Nam. ex 28; 29; 30; 19059060;
96020010; ex 3923; ex 4014; ex 4819 TBT/SPS
5. Cosmetics directly
affecting human health. 3302; 3303; 3304; 3305; 3306;
3307 TBT
6. Vaccines and immunized biological products excluded in the
List of items allowed to be imported upon demand 3002 AIL
7. Medical
equipment which may directly affect the health of human beings. ex 9019;
ex 9020 AIL
8. Chemicals, pesticides, antiseptic products for medical
use 3808 TBT TBT Agreement
VII. LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE MINISTRY OF
INDUSTRY
No. Goods Form of management WTO Justification 1. Toxic chemicals and
products with toxic chemicals.
Addictive pre-chemicals for use in industry (under the Anti-Drug Law and
related legal documents) AIL TBT Agreement 2. Natri hydrocid
(liquid) TBT TBT Agreement 3. Acid chlohydric TBT TBT
Agreement 4. Acid sulfuric (technical) TBT TBT Agreement 5. Acid
sulfuric (pure) TBT TBT Agreement 6. Acid phosphoric (technical) TBT
TBT Agreement 7. Aluminum hydrocid TBT TBT Agreement 8. Industrial
explosive materials
NH4NO3 AIL GATT Article XX
VIII. LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE MINISTRY OF NATURAL
RESOURCES AND THE ENVIRONMENT
No. Goods HS Form of management WTO Justification 1. Scraps 300680;
3825; 3915; 4017; 4707; 6310; 7112; 7204; 7404; 7503; 7602; 7802; 7902;
8002; 810197; 810297; 810330; 810420; 810530; 8106; 810730; 810830;
810930; 811020; 8111; 811213; 811222; 811252; 811292; 8113 TBT TBT
Agreement
IX.
LIST OF GOODS SUBJECT TO LINE MANAGEMENT OF THE MINISTRY OF
TRANSPORT
No. Goods HS Form of management WTO Justification 1. Lighting flares
used in marinetime transport 360490 TBT TBT Agreement
Table 15: Commitments on the Elimination of Import Prohibitions on Used
Motor-Vehicles
1.
Commitment to eliminate quantitative restriction - Viet Nam commits
to eliminate, upon accession to the WTO, import prohibition on used
motor-vehicles of less than 5 years usage (the description of the measure
and the products concerned were given in Table 1, Annex 2, Document
WT/ACC/VNM/33). 2.
Other measures (measures proposed to be applied
internally and in consistence with the WTO Agreements) - Applying
registration mechanism for first-time registration of used motorvehicles;
Formulating technical standards, and standards on quality, safety
and environmental protection;
The importing enterprises are required to recondition used motorvehicles to meet with Viet Nam's technical regulations and standards
before they can be imported into Viet Nam. 3.
Import duties on used
motor-vehicles
Import duties on used motor-vehicles shall be
subject to Viet Nam's Schedule of Concessions and Commitments on Tariffs
(Chapter 98 – Special classification Provisions).
Table 16: Viet Nam's Export Duty Schedule
(attached to Decision No. 45/2002/QD/BTC dated 10 April 2002 by the
Ministry of Finance)
No. Description Sub- Heading Rates (per cent)
Cashew nuts in
shell. 08013100 4
Crude petroleum oil. 27090010 4
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
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
Trees' Roots and
bush of natural wood. 4403 5
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
Railway or tramway sleepers
(cross-ties) of natural wood. 4406 10
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
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
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, sanded or end of natural
wood. 4409 10
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
Casks, barrels, vats, tubs and other coopers' products and parts
thereof, of wood including staves of natural wood. 4416 10
Parquet flooring (parquet flooring wood and semi-processed parquet
flooring), shingles and shakes, palet. Shuttering for concrete
constructional work of natural wood. 4418 10
Doors and their frames, steps, thresholds, stairs and their parts of
natural wood. 4418 5
Precious stones (other than diamonds) and semiprecious stones, 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 convenience of transport.
Unworked or simply sawn or roughly shaped. 71031000 5
- Otherwise
worked.
-- Rubies, sapphires and emeralds. 71039100 1
-Other. 71039900 1
Dust and powder of precious stones of
7103. 71059000 3
Steel and iron wastes (excluding turnings, shavings,
milling waste, sawdust, filings, trimmings and stampings of steel,
whether or not in bundles). 7204 35
Iron and non-alloy steel in ingots
or other primary forms (excluding iron of heading 72.03). 7206 2
Semifinished products of iron or non-alloy steel. 7207 2
Copper waste and
scrap (excluding turnings, shavings, milling waste, sawdust, filings,
trimmings and stampings of cooper, whether or not in
bundles). 74040000 45
Master alloys of copper. 74050000 15
Powders of
non-lamellar structure. 74061000 15
Powders of lamellar structure;
flakes. 74062000 15
Copper bars, rods and profiles. 7407 5
Nickel
waste and scrap (excluding turnings, shavings, milling waste, sawdust,
filings, trimmings and stampings of nickel, whether or not in
bundles). 75030000 45
Nickel powders and flakes. 75040000 5
Nickel,
not alloyed, in bars, rods and profiles. 75051100 5
Alloyed Nickel
bars, rods and profiles. 75051200 5
Aluminium waste and scrap
(excluding turnings, shavings, milling waste, sawdust, filings, trimmings
and stampings of aluminium, whether or not in
bundles). 76020000 45
Aluminium powders and flakes. 7603 10
Lead
waste and scrap (excluding turnings, shavings, milling waste, sawdust,
filings, trimmings and stampings of lead, whether or not in
bundles). 78020000 45
Lead bars, rods and profiles. 7803 5
Lead
Powders and flakes. 78042000 5
Zinc waste and scrap (excluding
turnings, shavings, milling waste, sawdust, filings, trimmings and
stampings of zinc, whether or not in bundles). 79020000 40
Zinc
powder. 79031000 5
Zinc powder and flakes. 79039000 5
Zinc bars,
rods, profiles. 7904 5
Tin waste and scrap (excluding turnings,
shavings, milling waste, sawdust, filings, trimmings and stampings of
tin, whether or not in bundles). 80020000 45
Tin bars,
rods. 80030010 2
Tin profiles. 80030090 2
Tin powder and
flakes. 8005 2
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
Semi-products of metal and metallic ceramics and Products of
metal and metallic ceramics. 8101 to 8113 5
Table 17: Commitment on Export Duties
Product Description HS Tariff sub-heading Current Applied Rates Upon
Accession Accession plus 1 yr. Accession plus 2 yrs. Accession plus 3
yrs. Accession plus 4 yrs. Accession plus 5 yrs Steel and iron wastes
(excluding turnings, shavings, milling waste, sawdust, filings, trimmings
and stampings of steel, whether or not in
bundles). 7204 35 33 30 27.5 25 22.5 17 Copper waste and scrap
(excluding turnings, shavings, milling waste, sawdust, filings, trimmings
and stampings of cooper, whether or not in
bundles). 74040000 45 43 40 37 33 29 22 Nickel waste and scrap
(excluding turnings, shavings, milling waste, sawdust, filings, trimmings
and stampings of nickel, whether or not in
bundles). 75030000 45 45 40 37 33 29 22 Aluminium waste and scrap
(excluding turnings, shavings, milling waste, sawdust, filings, trimmings
and stampings of aluminium, whether or not in
bundles). 76020000 45 45 40 37 33 29 22 Lead waste and scrap (excluding
turnings, shavings, milling waste, sawdust, filings, trimmings and
stampings of lead, whether or not in
bundles). 78020000 45 45 40 37 33 29 22 Zinc waste and scrap (excluding
turnings, shavings, milling waste, sawdust, filings, trimmings and
stampings of zinc, whether or not in
bundles). 79020000 40 40 37 34 31 28 22 Tin waste and scrap (excluding
turnings, shavings, milling waste, sawdust, filings, trimmings and
stampings of tin, whether or not in
bundles). 80020000 45 45 40 37 33 29 22 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 45 40 37 33 29 22
Table 18: Goods Subject to Export Restriction
(except as indicated in the investment licenses of FDI enterprises)
Export prohibition - Weapon, ammunition, explosives, technical military
equipment
Antique
Narcotics
Toxic chemicals
Log, sawn timber, husked wood, fire wood, mining coal from wood or
fire wood, other wooden products from group IA and high qualitymanufactured pallet from group IIA (refer to the notice), rattan
materials
Various kinds of wild animal and preciously natural animals and
plans Products subject to export quota Rice
Textile and garment exported to European Union, Canada, Norway and Turkey
markets Export subject to specific control Coffee bean
Wild animals for export
Wild animals for breeding
Precious gems, metal and natural pearl
Wooden products (except handicraft; those produced from cultivated
forest's wood, from imported wood and from artificial pallet implemented
under the provision of the Prime Minister in Decision No. 136/1998/QDTTg dated 31 July 1998)
Minerals Notice Group IA Group IIA Calocedrus macrolepis
Taxus chinensis
Cephalotaxus fortunei
Podocarpus neriifolius
Pinus kwangtugenis
Pinus dalatensis
Glyptostrobus pensillis
Keteleeria calcarea
Amentotaxus argotenia
Abies nukiangensis
Aquilaria crassana
Copressus torulosa
Ducampopinus krempfii Dalbergia oliverrii Gamble
Dalbergia bariaensis
Dalbergia oliverrii Gamble
Dalbergia Dongnaiensis
Afzelia xylocarpa
Sindora cochinchinensis
Sindora tonkinensis – A.Chev
Pterocarpus pedatus Pierre
Pterocarpus cambodianus Pierre
Pterocarpus indicus Willd
Chukrasia tabularis A.juss
Chukrasia sp
Chukrasia sp
Dalbergia cochinchinensis Pierre
Dalbergia annamensis
Dalbergia cambodiana Pierre
Fokienia hodginsii A.Henry et Thomas
Diospyros mun H.lec
Diospyros SP
Markhamia pierrei
Madhuca pasquieri
Burretiodendron hsienmu
Erythophloeum fordii
Padocarpus fleuryi
Rauwolfia verticillata Morinda officinalis
Lilium brownii
Panax Viet Nammensis
Amomum longfiligulare
Amomum tsaoko Items Classified as Narcotics
No. International name Scientific name 1. Acetyl dihydrocodein (5 , 6)4,5 - epoxy-3-methoxy-17 methyl-morphinan-6-olacetat
2. Alfentanil (N[1-2(4-ethyl-4,5-dihydro-5-oxo-1 H-tetrazol-1-yl) ethyl]-4(methoxymethyl)-4-piperidinyl]-N-Phenylpropanamide
monohydrochloride) 3. Alphaprodin (Alpha- 1,3-dimethyl-4-phenyl-4
propionoxypiperidine 4. Anileridin (1- para-aminophenethyl-4phnylpiperidine-4-carboxylic acid ethyl ester) 5. Bezitramid (1-(3cyano- 3,3-diphenylpropyl)- 4 (2- oxo- 3- propoonyl-1- benzimidazolinyl)piperidine) 6. Butorphanol (-)-17- (cyclobutylmethyl) morphinan- 3,14
diolhydrogen 7. Ciramadol (-)-2-(-Dimethylamino-3-hydroxybenzyl)
Cyclohexanol 8. Cocain (Methyl ester cña benzoylecgonine) 9. Codein (3methylmorphine) 10. Dextromoramid ((+)-4 [2-methyl-4-oxo-3,3-diphnyl-4
(1-pyrrolidinyl)- butyl] – morpholine) 11. Dextropropoxyphen (-(+)-4dimethylamino-1,2-diphenyl-2-butanol propionate) 12. Dezocin (-)- 13 Amino- 5,6,7,8,9,10,11 , 12 octahydro- 5- methyl- 5, 11- methanobenzo –
cyclodecen-3-ol 13. Difenoxin (1- (3 cyano-3,3-Diphenylpropyl)-4Phenylisonip ecotic acid 14. Dihydrocodein 7,8- Dihydro-3-Omethylmorphine-hydrogen 15. Dipipanon (+)- 4,4- Diphenyl-6Piperidinoheptan-3 16. Drotebanol (3,4- Dimethoxy- 17 –Methyl morphinan6, 14 diol) 17. Ethyl morphin (3-Ethylmorphine) 18. Fentanil (1Phenethyl-4-NPropionylanilinopiperidine) 19. Hydromorphon (Dihydromorphinone) 20. Ke
tobemidon (4-meta-hydroxyphenyl-1-methyl-4propionylpiperidine) 21. Levomethadon (3-Heptanone, 6- (dimethylamino)4,4-Diphenyl, (R) 22. Levorphanol ((-)-3-hydroxy-Nmethylmorphinan) 23. Meptazinol (3(-3-Ethyl-1- methylperhydroazepin-3yl) phenol 24. Methadon (6- dimethylamino-4,4-diphenyl-3heptanone) 25. Morphin Morphinan-3,6 diol, 7,8-didehydro-4,5-epoxy-17 –
methyl – (5,6) 26. Myrophin Myristyl Benzyl morphine 27. Nalbuphin 17Cyclobutylmethyl-7,8-dihydro-14-hydroxy-17normorphine 28. Nicocodin Morphinan- 6- ol, 7,8- Dihydro- 4,5-epoxy- 3
methoxy-17- methyl-3-pyridin mecarboxxylate (ester), (5,
6) 29. Nicodicodin 6- Nicotimylcodein 30. Nicomorphin (3,6Dinicotylmorphine) 31. Norcodein NDimethylcodein 32. Opium Opium 33. Oxycodon (14hydroxydihydrocodeinone) 34. Oxymorphon (14hydroxydihydromorphinone) 35. Pethidin (1-methyl-4-phenylpiperodine-4carboxylic acid ethyl ester) 36. Phenazocin (2'- Hydroxy-5,9-Dimethyl-2Phenethyl-6,7Benzomorphan) 37. Pholcodin (Morpholinylethylmorphine) 38. Piritramid (
1-(3-cyano-3,3-diphenylpropyl-4-(1-piperidino)-piperidine-4-carboxylic
acid amid) 39. Propiram (N- (1- Methyl- 2 piperidinoethyl- N- 2- pyridyl
Propionamide) 40. Sufentanil (N- [4-(methoxymethyl)- 1- [2- (2-thienyl)ethyl]-4 – piperidyl]- propionanilide) 41. Thebacon (Acetyl dihydro
codeinone) 42. Tonazocin mesylat (+)-1-[(2 R- 6S –1, 2,3,4,5,6 –
hexahydro – 8 –hydroxy- 3,6,11- Trimethyl – 2,6- methano-3-benzazocine11-yl] 43. Tramadol (+)- Trans- 2- Dimethylaminomethyl- 1-(3methoxyphenyl) cyclohexanol
Narcotics in the Form of Mixtures
No. Name of the material Content of base form per single dose product
unit
(mg) Concentration of base form per multi dose product unit
(mg) 1. Acetyl
dihydrocodein 100 2.5 2. Cocain 0.1 3. Codein 100 2.5 4. Dextropropox
yphen 135 2.5 5. Difenoxin No more than 0.5mg Difenoxin and at least
0.025 mg Atropin Sulfat in per dosage unit of
product.
6. Difenoxylat No more than 2.5mg Difenoxylat and at least
0.025 mg Atropin Sulfat per dosage unit of
product.
7. Dihydrocodein 100 2.5 8. Ethyl morphin 100 2.5 9. Opium 1
mg Morphin in base
form.
10. Nicocodin 100 2.5 11. Nicodocodin 100 2.5 12. Norcodein 100
2.5 13. Pholcodin 100 2.5 14. Propiram 100 2.5
Table 19: List of Precious Aquatic Creatures Requiring Export Approval
by the Ministry of Aqua-culture
Names Scientific Names Red coral Carallium Japonieus Konojci red
coral Carallium Konojci Leaf-shaped earth-worms Phylum Spp. Round
earth-worms Bibis Spp. Grown batrachian Ranidae Lobsters Panulirus
Spp. Sea Cods of various kinds Ephinephelus Spp.
Seriola
Spp. Awa Chanos Chanos Note:
The list is attached to Government
Decree No. 89/CP of 15 December 1995.
Table 20(a): The Structure of Investment Incentives According to the
Types of Enterprises
Granted by Local Authorities From 1996-2003
Types of Enterprises Number of projects
Number Percentage (%) Stateowned Enterprises 2,584 22.8 Limited Liabilities Companies (Co.,
Ltd) 3,992 35.2 Joint-stock Companies 903 8.0 Sole proprietor
Enterprise 2,776 24.4 Co-operatives 481 4.2 Private Individuals,
Households 598 5.3 Overseas Vietnamese 23 0.2 Total 11,357 100
Table 20(b): The Number of Investment Projects According to the Areas of
Investment Incentives
in the Period of 2001-2003
Areas of investment incentives Number of projects Areas with difficult
socio-economic conditions (List B) 1,863 Areas with specially socioeconomic conditions (List C) 550 Total 2,413
Table 20(c): The Structure of Investment Fields According to the List of
Sectors with
Investment Incentives in the Period of 2001-2003
The investment fields Number of projects I. Afforestation or forest
regeneration zones; planting of perennial trees on unused land or barren
hills; land reclamation, salt-making, cultivation of marine products in
unexploited waters 188 II. Construction of infrastructure; development
of public transportation; development of education, training, healthcare
and ethnic cultures 371 III.
Production and trading of exported
goods 862 IV.
Offshore fishing of marine wildlife; processing of
agricultural, forestry, and marine products; provision of technical
services which directly cater for agriculture, forestry and fishing
activities 1,050 V.
Scientific and technology research and
development; scientific and technology services; legal consultancy,
investment consultancy; business consultancy, management consultancy,
protection of intellectual property rights and technology
transfer 161 VI. Investment in construction of new production lines,
investment in expansion of scale, investment in technology renovation,
investment in environmental and ecological improvement and urban
sanitation improvement; relocation of production establishments to nonurban areas; diversification of industries, trades and
products 2,415 VII.
Other industries 1,449 Total 6,496
Table 21: Industrial Zones in Viet Nam (as per end July 2005)
No. Name of industrial zones and export processing zones Location
(province/city) Date of granting licence Infrastructure investors I.
Industrial zones which have been established and are in
operation 1 AMATA (Phases 1&2) Dong Nai 1994 Thailand – Viet Nam 2 Nhon
Trach I Dong Nai 1995 Viet Nam 3 Nhon Trach II Dong
Nai 1997 Viet Nam 4 Nhon Trach III (Phase 1) Dong
Nai 1997 Viet Nam 5 Go Dau Dong Nai 1995 Viet Nam 6 LOTECO Dong
Nai 1996 Japan – Viet Nam 7 Bien Hoa II Dong Nai 1995 Viet Nam 8 Bien
Hoa I Dong Nai 2000 Viet Nam 9 Song May Dong Nai 1998 Viet Nam 10 Ho
Nai Dong Nai 1998 Viet Nam 11 Tam Phuoc Dong Nai 2003 Viet Nam 12 My
Xuan A Ba Ria – Vung Tau 1996
2002 Viet Nam 13 My Xuan A2 Ba Ria – Vung Tau 2001 Chinese Taipei –
Viet Nam 14 Dong Xuyen Ba Ria – Vung Tau 1996 Viet Nam 15 My Xuan B1 Ba
Ria – Vung Tau 1998 Viet Nam 16 Phu My I Ba Ria – Vung
Tau 1998 Viet Nam 17 Cai Mep Ba Ria – Vung Tau 2002 Viet Nam 18 VietSing Binh Duong 1996
2004 Singapore – Viet Nam 19 Binh Duong Binh
Duong 1997 Viet Nam 20 Song Than I Binh Duong 1995 Viet Nam 21 Song
Than II Binh Duong 1996 Viet Nam 22 Dong An Binh
Duong 1996 Viet Nam 23 Tan Dong Hiep A Binh Duong 2001 Viet Nam 24 Tan
Dong Hiep B Binh Duong 2002 Viet Nam 25 Viet Huong Binh
Duong 1996 Viet Nam 26 My Phuoc Binh Duong 2002 Viet Nam 27 Tan
Thuan Ho Chi Minh City 2001 Chinese Taipei –
Viet Nam 28 Linh Trung 1 Ho Chi Minh City 1992 China – Viet Nam 29 Linh
Trung 2 Ho Chi Minh City 1997 China – Viet Nam 30 Binh Chieu Ho Chi Minh
City 1996 Viet Nam 31 Tan Tao Ho Chi Minh City 1996 Viet Nam 32 Vinh
Loc Ho Chi Minh City 1997 Viet Nam 33 Hiep Phuoc Ho Chi Minh
City 1996 Viet Nam 34 Tan Binh Ho Chi Minh City 1997 Viet Nam 35 Tan
Thoi Hiep Ho Chi Minh City 1997 Viet Nam 36 Le Minh Xuan Ho Chi Minh
City 1997 Viet Nam 37 Tay Bac Cu Chi Ho Chi Minh
City 1997 Viet Nam 38 Cat Lai Ho Chi Minh City 2003 Viet Nam 39 Trang
Bang Tay Ninh 1999
2003 Viet Nam 40 Da Nang Da Nang 1994 Malaysia – Viet Nam 41 Lien
Chieu Da Nang 1998 Viet Nam 42 Hoa Khanh (Phase 1 and extension) Da
Nang 1997
2004 Viet Nam 43 Dien Nam- Dien Ngoc (Phase 1 and extension) Quang
Nam 1996
2005 Viet Nam 44 Tinh Phong Quang Ngai 1997 Viet Nam 45 Quang Phu Quang
Ngai 1998 Viet Nam 46 Phu Bai (PHASE1+2) Thua Thien - Hue 1998
2004 Viet Nam 47 Suoi Dau Khanh Hoa 1997 Viet Nam 48 Phan Thiet
(Phases 1&2) Binh Thuan 1998 Viet Nam 49 Hoa Hiep Phu
Yen 1998 Viet Nam 50 Phu Tai (Phases 1, 2,3 and Extention) Binh
Dinh 1998
2003 Viet Nam 51 Le Mon Thanh Hoa 1998 Viet Nam 52 Bac Vinh Nghe
An 1998 Viet Nam 53 Noi Bai Ha Noi 1994 Malaysia – Viet Nam 54 Sai Dong
B Ha Noi 1996 Viet Nam 55 Bac Thang Long (Phase 1 and extension) Ha
Noi 1997
2002 Japan-Viet Nam 56 Nomura-HP Hai Phong 1994 Japan-Viet Nam 57 Cai
Lan Quang Ninh 1997 Viet Nam 58 Tien son Bac Ninh 1998
2004 Viet Nam 59 Que Vo Bac Ninh 2002 Viet Nam 60 Duc Hoa 1 (Phase
1) Long An 1997 Chinese Taipei-Viet Nam 61 Thuan Dao - Ben Luc Long
An 2003 Chinese Taipei-Viet Nam 62 My Tho Tien
Giang 1997 Viet Nam 63 Tra Noc 1 Can Tho 1995 Viet Nam 64 Sa Dec Dong
Thap 1998 Viet Nam 65 Song Cong 1 Thai Nguyen 1999 Viet Nam 66 Thuy Van
(Phases 1, 2 and 3) Phu Tho 1997
2003
2004 Viet Nam 67 Tam Thang Dac Nong 2002 Viet Nam 68 Dong Van Ha
Nam 2003 Viet Nam 69 Quang Minh Vinh Phuc 2004 Viet Nam 70 Nam Sach Hai
Duong 2003 Viet Nam 71 Dinh Tram (Phases 1 and 2) Bac Giang 2003
2005 Viet Nam II.
Industrial zones which have been established and
are in the process of basic construction 1 Nhon Trach Textile and
Clothing Dong Nai 2003 Viet Nam 2 An Phuoc Dong
Nai 2003 Viet Nam 3 Long Thanh Dong Nai 2003 Viet Nam 4 Nhon Trach
V Dong Nai 2003 Viet Nam 5 Dinh Quan Dong Nai 2004 Viet Nam 6 Nhon
Trach 6 Dong Nai 2005 Viet Nam 7 Cat Lai IV Ho Chi Minh
City 1997 Viet Nam 8 Phong Phu Ho Chi Minh City 2002 Viet Nam 9 Linh
Trung III Industrial and Export processing zone Tay Ninh 2002 China Viet Nam 10 Tron Thanh Binh Phuoc 2003 Viet Nam 11 Hoa Cam Da
Nang 2003 Viet Nam 12 Nam Cam (Phase 1) Nghe An 2003 Viet Nam 13 Vung
Ang I Ha Tinh 2002 Viet Nam 14 Dai T- Ha Noi Ha Noi 1995 Dai
Loan 15 Deawoo Hanel (SDR) Ha Noi 1996 Korea - Viet Nam 16 Nam Thang
Long (Phase 1) Ha Noi 2001 Viet Nam 17 Dinh Vu (Phase 1) Hai
Phong 1997 The US, Belgium and Thailand 18 Hai Phong 96 Export
processing zone Hai Phong 1997 Hong Kong –Viet Nam 19 Dai An Hai
Duong 2003 Viet Nam 20 Phuc Dien Hai Duong 2003 Viet Nam 21 Tan
Truong Hai Duong 2005 Viet Nam 22 Pho Noi B (Phase 1 and 2) Hung
Yen 2003 Viet Nam 23 Pho Noi A Hung Yen 2004 Viet Nam 24 Bac Phu
Cat Ha Tay 2002 Viet Nam 25 Kim Hoa Vinh Phuc 1998 Viet Nam 26 Phuc
Khanh Thai Binh 2002 Chinese Taipei 27 Xuyen A Long
An 1997 Viet Nam 28 Tan Kim Long An 2003 Viet Nam 29 Hoa Xa Nam
Dinh 2003 Viet Nam 30 Hoa Phu Vinh Long 2004 Viet Nam 31 Ninh Phuc
(Phase 1 and Extention phase 1) Ninh Binh 2003 Viet Nam 32 Viet Huong
II Binh Duong 2004 Viet Nam 33 Binh An Textile and Apperal Binh
Duong 2004 Viet Nam 34 Mai Trung Binh Duong 2004 Viet Nam 35 My Phuoc
II Binh Duong 2005 Viet Nam 36 Tra Noc Can Tho 1998 Viet Nam 37 Hung
Phu I (Phases 1 and 2) Can Tho 2004 Viet Nam 38 Tan Duc (Phase 1) Long
An 2004 Viet Nam 39 Long My (Phase 1) Binh Dinh 2004 Viet Nam 40 Loc
Son Lam
Dong 2003
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Viet Nam 41 Tan Huong (Phase 1) Tien
Giang 2004 Viet Nam 42 Tan Phu Trung Ho Chi Minh
City 2004 Viet Nam 43 Tra Da Gia Lai 2003 Viet Nam 44 Nam Dong Ha Quang
Tri 2004 Viet Nam 45 Khanh An (Phase 1) Ca Mau 2004 Viet Nam 46 An
Nghiep Soc Trang 2005 Viet Nam 47 Phu My II Ba Ria – Vung
Tau 2004 Viet Nam 48 Hon La (Phase 1) Quang Binh 2005 Viet Nam 49 Tay
Bac Dong Hoi Quang Binh 2005 Viet Nam 50 Giao Long Ben
Tre 2005 Viet Nam 51 Sao Mai (Phase 1) Kon Tum 2005 Viet Nam 52 Ninh
Thuy Khanh Hoa 2004 Viet Nam 53 Vinh Loc 2 Long An 2005 Viet Nam
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Table 22(a): Fees for Cargo and Luggage in Transit Through Viet Nam
No. Means of transport – Transiting Distance Calculation unit Fee rate
(VND) 1 Automobiles
Distance of less than 100 km Unit 60,000
Distance of 100 km or more, a surcharge shall be collected for
every extra 50 km Unit 24,000 2 Train
Distance of less than 100
km Wagon 72,000
Distance of 100 km or more, a surcharge shall be
collected for every extra 50 km Wagon 36,000 3 Ship a. Fee rates for
ships of a weight of between 300 GRT and less than 1,000 GRT:
Distance of less than 100 km Ship 120,000
- Distance of 100 km or
more, a surcharge shall be collected for every extra 50
km Ship 60,000 b. Fee rates for ships of a weight of between 1,000 GRT
and less than 3,000 GRT
- Distance of less than 200
km Ship 300,000
Distance of 200 km and more, a surcharge shall be
collected for every extra 50 km Ship 70,000 c. Fee rates for ships of a
weight of between 3,000 GRT and 5,000 GRT
- Distance of less than 200
km Ship 720,000
Distance of 200 km and more, a surcharge shall be
collected for every extra 50 km Ship 120,000 d. Fee rates for ships of a