RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/VNM/20
5 December 2001
(01-6201)
Working Party on the
Accession of Viet NamOriginal:  English
ACCESSION OF VIET NAM
Action Plan for the WTO Agreement on Implementation of Article VII of GATT
The Government of the Socialist Republic of Viet Nam has submitted the following Action
Plan for the WTO Agreement on Implementation of Article VII of GATT, with the request that it be
circulated to the members of the Working Party.
______________WT/ACC/VNM/20
Page 2Action Plan for the WTO Agreement on Implementation of Article VII of GATT
Institutional ArrangementYearLegal ArrangementOrganizational and Infrastructure
IssuesHuman Resource DevelopmentApplication arrangements OthersCurrent StatusAmendment to the Law on Import
and Export Duties of 1999;
Ordinance on Customs Service;
Government Decree No. 54/CP on
28 August 1993 and Government
Decree No. 94/CP on 17 November
1998 on the implementation of the
Law on Import and Export Duties;Centralized Customs Valuation
System;
Customs Valuation policies and
minimum price list on groups of
commodity subject to
Government management issued
by Ministry of Finance;
Establishment of Inter-ministerial
Study Group  to implement CVA;All-sided training plan on
Customs Valuation Agreement
not developed yet;Minimum price list
including 15  groups of
commodity;
Application of self-
assessment system;
Responsibilities of
clearance and post-
clearance examination ofCustoms Service;Implementation of
HS Convention on
1 January 2000;
Tariff Nomenclature
based on 6-digit level
harmonized system;
Study   the
implementation ofCVA  in  several
countries;2001Adoption of Law on Customs,enabling the   gradual application of
Customs Valuation Agreement;
Development of Government Decree
on Customs Valuation and its
implementing Circular;Development of Customs
database-stage 1;
Approval of official translation of
Customs Valuation Agreement inVietnamese for studying and
applying purposes;Delivery of training
programmes on new Customs
Valuation system:
For trainers;
For Customs Officers directly
involved in the  implementation
of CVA;Amendment of the
Circular on national
Customs Valuation system
in the direction of
widening commoditygroups subject to  contract
price valuation method;Research to apply
risk management
technique;WT/ACC/VNM/20
Page 3Institutional ArrangementYearLegal ArrangementOrganizational and Infrastructure
IssuesHuman Resource DevelopmentApplication arrangements Others2001Development of Government Decree
on post-clearance examination and of
its implementing  Circular;
Development of Ordinance on Anti-
dumping and Countervailing Dutiesand of implementing  Decrees;
Promulgation of Value Declaration
Form;
Development of Circular on invoices,
accounting and payment documents;Publication of books on Customs
Valuation Agreement for Customs
Officers and business community;
Reorganization in accordance
with new Customs Valuationsystem.General training programmes;
Dissemination of information
on the implementation of the
CVA on mass media;
Delivery of training
programmes on post-clearance
examination;2002Government Decree on CustomsValuation of imported/exportedgoods based on the Customs
Valuation Agreement, applying on
commodity of the  Common
Effective Preference Tariffs Scheme
in ASEAN, and of implementingcircular;Completion of Customs
Procedures;
Establishment of implementation
Teams, Groups  to give
consultation to traders in
declaring and valuing goods inaccordance with the new system;Cooperation with international
experts in the implementation ofCustoms Valuation Agreement;
Quick development of human
resources in post-clearance
examination;Cutting minimum price list
to between 10 and 12groups of commodity;Legitimacy of
business finance andaccounting;
Survey at local
customs officers;2002Promulgation of the  Ordinance onAnti-dumping and Countervailing
duties and of implementing Decrees;
Promulgation of Government Decree
on Post-clearance Examination and of
implementing circular;
Promulgation of Circular on
invoices, accounting and payment
documents Application of Customs database
system– stage 1;Continuation of training
programmes on Customs
Valuation for traders and
customs officers;WT/ACC/VNM/20
Page 4Institutional ArrangementYearLegal ArrangementOrganizational and Infrastructure
IssuesHuman Resource DevelopmentApplication arrangements Others2003Review of  Customs Valuation and
post-clearance examination
legislation to make necessary
amendments;
Addition of commodities to be
subject to Decree on Customs
Valuation;Evaluation of the effectiveness of
the valuation system’s
organization;
All-sided evaluation of the
implementation of the CustomsValuation Agreement;
Development of customs
Database System – stage 2;
Handbook on CVA for customs
officers;Continuation of training
programmes on Customs
Valuation and post-clearance
examination;
Organization of Officers
involved in Customs Valuation
in the  2005  -  2008 period;
Development of training
modules on Customs Valuation
for use in Customs
administration;Cutting of minimum price
list  to between 5 and 7
groups of commodity;
Expansion of valuation
procedure using contractprice, based on the
principles of the Customs
Valuation Agreement;Workshops and
seminars for business
community on
Customs Valuation
Agreement and Post-
clearanceexamination;
Amendment  to Government Decreeand  implementing Circular on newCustoms Valuation, based on CVA,
applying to all imported
commodities;Reorganization and unification of
new Customs valuation systemthrough out Customs
Administration;Improvement of on-the-job
training system in localCustoms offices;Maintenance of only a few
commodities with highrisk of fraudulent pricing
practices in the Minimum
price list;Application of risk
managementtechnique;2004
Completion and issue of trainingmaterials on Customs Valuation
and Post-clearance examinationExamination of the competence
of Customs  officers in charge
of Customs valuation and post-
clearance examination;Development of
compliment strategy
of business
community.7-
2004IMPLEMENTATION OF CUSTOMS VALUATION AGREEMENTWT/ACC/VNM/20
Page 5Institutional ArrangementYearLegal ArrangementOrganizational and Infrastructure
IssuesHuman Resource DevelopmentApplication arrangements OthersPost -
implementationUniformed, transparent and simple
legislation;Most import goods valued at
checkpoint level;
Role of guiding and supervising
CVA implementation is done by
General Department of Customs;Continuation of training
programmes;Maintenance of only a few
kinds of commodity with
high risk of fraudulent
pricing practices in the
minimum price list;
Tasks of Ministries, Departments:
Ministry of Finance: Tasks set out in  items 9,13,16,17,29,54-59,64
Ministry of Trade: Tasks set out in  items 7,11,16,17,29,66,68General Department of Customs: Tasks set out in  items 4-6,8,10,12,14,16,17,21,23-51,63,65-68
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