RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/VNM/3/Add.1
12 March 1998
(98-1018)
Working Party on the
Accession of VietnamOriginal: English
ACCESSION OF VIETNAM
Questions and Replies to the Memorandum
on the Foreign Trade Regime
(Document WT/ACC/VNM/2)
Addendum
The Government of the Socialist Republic of Vietnam has submitted the annexes and
appendices referred to in the Questions and Replies to the Memorandum on the Foreign Trade Regime
(document WT/ACC/VNM/3), which are reproduced he reunder.  The following list of laws and legal
acts which are also referred to in documents WT/ACC/VNM/2 and WT/ACC/VNM/3 are available in
the Secretariat (Accessions Division, Room 1126) for consultation:
I. LAWS- Law on Export and Import Duties (1991) of 26 December 1991, as amended 16 January 1992
and 5 July 1993;
- Law on Export and Import Duties (1993) of 26 December 1991, as amended 16 January 1992
and 5 July 1993;
- Law on Foreign Investment in Vietnam of 12 November 1996;- 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 Vietnam Civil Aviation);
- Law No. 02/1997/QH9 of 10 May 1997 on Value Added Tax;
- 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;
- 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;
- Law on Business Bankruptcy of 30 December 1993;
- Law on Cooperatives (1996);WT/ACC/VNM/3/Add.1
Page 2
- Law on Companies of 21 December 1990, as amended 1 July 1994;
- Commercial Law No. 05/1997/QH9 of 10 May 1997;
- Law on Promotion of Domestic Inve stment (1994) of 22 June 1994;
- Law on Private Enterprises of 21 December 1990, as amended 1 July 1994;
- Law on Profit Tax of 1 October 1990;
- Petroleum Law of 6 July 1993;- Labour Code (1994) of 23 June 1994;
- Law on the Promulgation of Legal Documents of 12 November 1996.
II. ORDINANCES
- Ordinance of the Standing Committee of the National Assembly on Income Tax of High
Income Earners (1994) of 19 May 1994, as amended;
- Ordinance of the State Council on Royalties of 30 March 1990;
- Ordinance on the Conclusion and Implementation of International Treaties (1989) of
17 October 1989;
- Ordinance on Veterinary Activities (1993) of 27 November 1993;
- Ordinance on the Quality of Goods of 1 July 1991;
- Ordinance on Weights and Measures (1990) of 16 July 1990;
- Ordinance on Procedure for Settlement of Economic Disputes of 1 July 1994;
III. DECREES OF THE GOVERNMENT
- List of the Commodities Banned from Export and Import in 1997 (Decision of the Prime
Minister No. 28-TTg of 13 January 1997);
- Governmental Decree No. 54-CP of 28 Au gust 1993 on Export-Import Duty (1993);
- Governmental Decree No. 12/CP of 18 February 1997 Providing Regulations on Foreign
Investment in Vietnam (1997);
- 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. 89 of 4 April 1996 on Revoking the Procedures for Granting Export or Import
Permits for Each Consignment;WT/ACC/VNM/3/Add.1
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- Decree No. 43/CP of 16 July 1996 on Tendering;
- Decree No. 63/CP of October 1996 on Detailing the Regulations on Industrial Property;
- Decree No. 76/CP on Copyright.
IV. DECISIONS OF THE GOVERNMENT
- Decision of the Prime Minister No. 28-TTg of 13 January 1997 on Import-Export
Management Policy (1997);
- 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.
V. OTHER ACTS
- Circular No. 98-TC/TCP Providing Guidance on the Implementation of Governmental 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 Finan ce No. 98-TC/TCP of 30 December 1995);
- Regulations No. 296-TMDL/XNK of 9 April 1992 on the Issuance of Import-Export Business
Permit;
- 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;
- Regulations of the Ministry of Commerce and Tourism No. 297-TMDL-XNK of 9 April 1992
on Export-Import Licence;
- 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;
- 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.WT/ACC/VNM/3/Add.1
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ANNEX 1
(WT/ACC/1)
STATISTICS AND PUBLICATIONS
1. Foreign Trade Statistics for Goods and Services:  responsible agencies:
- General Statistical Office;
- General Customs Office.
2. Publications Related to Statistics:
- Statistical Yearbook;
- Annual Sectoral Reports;
- Sectoral Survey Results;
- Professional Books (List of Goods, List of Products, National Economic Sectoral
System, Socio-Economic Statistics and Analyses over years, etc.).
3. Statistical Data
(a) Main economic indicators:
(i) GDP (1996): VND 258,609 billion
(ii) GDP per capita (1996): VND 3,432 million
(iv) Production and consumption of the basic goods:
Major Industrial Products
No. Items Unit 1991 1992 1993 1994 1995
1 Coal of any kind 1,000 tons 4,729 5,021 5,899 5,690 8,350
2 Chromium ores Tons 6,000 3,600 6,925 6,324 24,544
3 Stones of any kind 1,000 m3 4,464 5,420 7,415 8,873 10,657
4 Salt of any kind 1,000 tons 583 594 651 481 689
5 Phosphatic ores 1,000 tons 319 290 362 470 592
6 Cooking oil Tons 16,737 13,542 22,987 30,952 38,612
7 Canned condensed milk 1,000 tins 74,573 84,353 122,300  157,508 173,301
8 Sugar, sugar syrup Tons 371,654 365,482 369,112 364,147 517,176
9 Granulated sugar Tons 49,483 72,148 84,084 98,927 92,820
10 Beer of any kind 1,000 L 131,172 168,505 230,116 366,625 464,988
11 Cigarettes Mil. packets 1,298 1,541 1,713 1,948 2,147
12 Textile fibres of any kind Tons 40,261 43,646 37,585 44,403 51,191
13 Fabrics of all kinds 1,000 m 280,370 272,173 215,053 228,112 222,200
14 Hosiery 1,000
pieces26,128 18,031 31,376 28,735 29,891
15 Ready made clothes 1,000
pieces106,104 104,388 90,892 121,012 145,167WT/ACC/VNM/3/Add.1
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No. Items Unit 1991 1992 1993 1994 1995
16 Leather Shoes and Sandals  1,000 sets 6,188 5,672 12,004 22,383 35,663
17 Cloth Shoes 1,000 sets 6,426 6,148 14,823 12,483 19,575
18 Paper, covers 1,000 tons 109 119 128 154 213
19 Insecticides Tons 12,824 11,465 14,398 14,072 15,565
20 Chemical fertilizers 1,000 tons 450 530 714 845 931
21 Paint of any kind Tons 4,754 5,810 8,221 15,694 21,081
22 Medicinal tablets Mil. tablets 6,752 8,785 11,393 12,202 14,060
23 Washing preparations Tons 68,459 71,746 88,082 97,263 129,330
24 Toilet soap Tons 454 322 178 277 553
25 Tubes and tyres for motor
vehicles Sets 5,575 10,494 20,940 42,782 57,000
26 Bicycle tyres 1,000
pieces8,606 8,458 8,479 9,446 9,703
27 Glass and glass products Tons 32,176 36,685 50,623 37,521 36,092
28 Personal porcelain 1,000
pieces162,733 129,627 151,999 151,746 186,625
29 Industrial porcelain 1,000
pieces4,082 1,840 6,156 6,036 6,154
30 Cement of any kind 1,000 tons 3,127 3,926 4,849 5,371 5,828
31 Building glass 1,000 m2 2,783  2,890 1,790 3,504 8,790
32 Electric lamps 1,000 pieces 7,715 9,665  13,383 18,006 25,085
33 Steel Tons 141,916 201,685 251,893 287,860 470,000
34 Machine tools Pieces 1,235 864 1,517 1,538 1,358
35 Diesel motors Pieces 5,296 3,264 1,860 3,371 4,217
36 Electricity rotating engines Pieces 9,550 13,923 23,888 28,789 29,390
37 Televisions-Assembling Sets 185,980 365,066 649,929 791,633 635,314
38 Radio-cassettes Assembling Pieces 139,272 127,210 163,128 110,517 111,602
39 Bicycles Pieces 45,956 158,315 323,904 285,707 236,088
40 Electricity Mil. kwh 9,307 9,818 10,851 12,476 14,665
41 Crude oil 1,000 tons 3,956 5,496 6,312 7,074 7,620
 (v) Annual changes in prices:
Consumer Price Index
(Previous year = 100)
1994 1995 1996
All Items of CPI 114.4 112.7 104.5
A. Goods 114.9 113.1 103.7
I. Food and foodstuffs 123.6 119.6 104.4WT/ACC/VNM/3/Add.1
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1994 1995 1996
- Foods 139.0 120.6 100.2
- Foodstuffs 116.3 119.3 106.3
II. Non foods and foodstuffs 105.9 106.8 103.2
- Garments 108.9 107.8 103.2
- Household goods 103.8 105.3 101.2
- Goods for culture and education 106.2 111.7 99.3
- Drugs and medical preparations 103.0 101.1 99.8
- Means of transport 101.4  105.0 103.2
- Materials for building 112.7 111.2 122.8
- Fuel 109.8 116.7 96.3
- Electricity, tap water 104.5 100.3 106.7
B. Services 113.0 109.8 108.5
- Living services 113.0 111.9 109.9
- Repair of household utensils 109.9 108.7 105.1
- Process of household utensils 114.9 106.1 107.4
(vi) Employment in different sectors:
Employment in Economic Sectors and Business Sectors
(by 1 July 1996)
Kind of Economic Activities Working Labour State Sector Non-State Sector
Total Female Total Female Total Female
Total 35,791.7 18,244.7  3,193 1,495.2 32,598.7 16,749.5
A. Agriculture and forestry 24,152.6 12,825.0 347.8 173.9 23,804.8 12,651.1
B. Fishery 622.5 140.1 19.0 5.2 603.5 134.9
C. Mining 211.8 61.4 99.3 26.8 112.5 34.6
D. Manufacturing 3,288.8 1,641.8 605.6 322.9 2,683.2 1,318.9
E. Electricity, gas, water supply 152.8 25.5 57.7 11 95.1  14.5
F. Construction 975.1 96.5 309.4 68.0 665.7 28.5
G. Wholesale and retail trade, repairing
personal and household goods2,158.6 1,542.3 207.7 100.3 1,950.9 1442
H. Hotels and restaurants 518.3 386.1 27.5 14.3 490.8 371.8
I. Transport, storage and
communication855.6 75.4 189.9 51.6 665.7 23.8
J. Finance and banking 125.3 58.1 52 29.8 73.3 28.3
K. Scientific and technological
activities39.2 13.5 32.8 10.6 6.4 2.9WT/ACC/VNM/3/Add.1
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Kind of Economic Activities Working Labour State Sector Non-State Sector
Total Female Total Female Total Female
L. Activities related to real estate
business and consultant services76 27.9 32.4 9.7 43.6 18.2
M. State management, national defence
and security, assurance of social
equality409.4 87.0 214.6 62.5 194.8 24.5
N. Education 994.3 707.4 725.0 465.5 269.3 241.9
O. Health and social work 293.0 174.5 167.7 103.2 125.3 71.3
P. Culture and sport Activities 95.8 31.6 32.4 12.2 63.4  19.4
Q. Activities of parties, groups and
associations98.7 22.1 56 19.3 42.7 2.8
T. Activities of private and public
services593.2 273.5 16.2 8.4 577.0 265.1
U. Servant service 124.3 52.8 NA NA 124.3 52.8
V. Activities of international agencies
and organizations6.4 2.2 NA NA 6.4 2.2
(viii) Balance of payments in 1996:
(US$ million)
Trade Balance - 3,150
Export (f.o.b.) 7,330
Import (c.i.f.) 10,480
Services (Net) - 61
Receipts 2,243
Payments import 2,304
Investment income (Net) - 407
Receipts 140
Payments 547
Of which: Scheduled interest 363
(Paid) 210
Transfers 1,200
Private 1,050
Official 150
Current account - 2,418
Foreign direct investment 1,803
Medium-  and long-term loans 296
Disbursements 956
Scheduled amortization 660WT/ACC/VNM/3/Add.1
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(Paid) 631
Short term loans 224
Disbursements 1,747
Scheduled amortization 1,523
(Paid) 1,523
Capital account 2,323
Errors and omissions 199
Overall balance 104
Financing - 104
Change in net foreign assets - 286
Change in reserves - 464
Use of fund credit 178
Disbursements 178
Payments
Change in arrears 182
(b) Foreign Trade Statistics
(ii) Export statistics:
Main Goods for Exportation
No. Items1994 1995
Unit Quantity Value
(1,000 US$)Quantity Value
(1,000 US$)
1 Crude oil 1,000 tons 6,949 866,843.6 7,652 1,033,092
2 Cement 1,000 tons 11,400 539 3,659 206
3 Chromium Tons 11,527 858 25,962 2,304
4 Hand tools 1,000 US$ - 1,485 - -
5 Coal 1,000 tons 2,068 68,448.1 2,821.1 88,871
6 Tin Tons 3,182 16,297.71 3,283 19,936
7 Ready made for wearing 1,000 US$ - 475,607 - 765,461
8 Balms 1,000 boxes - - 2,912 235
9 Gloves 1,000 pairs 718 340 8,867 9,171
10 Canvas and basket shoes 1,000 US$ - 122,067 - 296,419
11 Cotton and synthetic yarns Tons 5,517 11,269 7,892 21,107
12 Textile fabrics 1,000 m 11,214 8,868 31,461 46,305
13 Rush products 1,000 US$ - 3,964 - 3,839
14 Rattan and bamboo products 1,000 US$ - 17,676 -  26,945
15 Fine Art products 1,000 US$ - 20,725 - 18,717
16 Embroidery products 1,000 US$ - 18,233 - 20,399
17 Jute carpet 1,000 m2 224 746 112 367WT/ACC/VNM/3/Add.1
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No. Items1994 1995
Unit Quantity Value
(1,000 US$)Quantity Value
(1,000 US$)
18 Woollen carpet 1,000 m2 216 12,441 69 4,410
19 Coffee Tons 176,385 330,283 248,087 598,147
20 Rubber Tons 135,532 135,410 138,105 187,871
21 Soya beans Tons 8,475 2,491 2,781 1,103
22 Other beans Tons 3,950 1,460 736 267
23 Rice 1,000 tons 1,983 424,393 1,988 530,028
24 Maize 1,000 tons  121 15,231 60 9,981
25 Cashew 1,000 tons 81 70,530 99 88,801
26 Sesame 1,000 tons 1.7 947  2.6 2,953
27 Ground-nut 1,000 tons 260 74,162 229 69,411
28 Shelled ground-nut 1,000 tons 119 67,119 111 66,916
29 Fresh vegetable and fruit 1,000 US$ - 20,820 - 56,119
30 Pepper Tons 15,985 26,490 17,950 38,967
31 Tea  Tons 23,502 29,614 18,825 25,293
32 Processed meat Tons 12,638 16,806 6,392 12,103
33 Jute Tons 6,979 1,659 139 60
34 Pharmaceutical products 1,000 US$ - 3,467 - 1,776
35 Round wood 1,000 m3 27 3,170  - 2,251
36 Sawn or chipped wood 1,000 m2 505 275  - -
37 Flooring wood 1,000 m3 4 2,259 4 2,778
38 Anise flower Tons  377 1,089 754 1,865
39 Cinnamon Tons 2,622 5,127 6,356 7,259
40 Sea food: 1,000 US$ - 551,177 - 621,400
Of which:
-  Frozen fish Tons 15,670 34,535 25,482 35,551
- Frozen cuttlefish Tons 14,641 60,886 14,343 68,398
- Frozen shrimps Tons 53,916 295,514 44,815 290,861
(iii) Import statistics:
Main Goods for Importation
No. Items1994 1995
Unit Quantity Value
(1,000 US$)Quantity Value
(1,000 US$)
1 Tractor Pieces 233 562 364 2,382
2 Trucks Pieces 8,413 46,654 12,223 73,329
3 Motor car Pieces 7,380  77,066 7,752 85,955
4 Tyres and tubes for motor and
tractor1,000 sets 326 26,129 473.6 39,747.1WT/ACC/VNM/3/Add.1
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No. Items1994 1995
Unit Quantity Value
(1,000 US$)Quantity Value
(1,000 US$)
5 Parts of motor 1,000 US$ - 14,148 - 11,450
6 Iron and steel 1,000 tons 754 218,443 1,116.2 360,273
7 Aluminum Tons 9,147 18,471  17,307 36,823
8 Petroleum oil 1,000 tons 4,531.4 696,423 5,003.2 818,541
9 Lubricating oil 1,000 tons 42.5 22,370 91.6 48,606
10 Chemical fertilizers: - SA 1,000 tons 225.8 25,140 62.9 8,224
11 Chemical fertilizers: - Urea 1,000 tons 1,542.9 254,437 1,356.2 343,122
12 Chemical fertilizers: - Potassium 1,000 tons 67.8 9,212 107 14,618
13 Insecticide 1,000 US$ - 58,935 - 100,391
14 NaOH Tons 3,913 927 12,734 3,456
15 Na2CO3 Tons 46,041 7,255 51,785 8,175
16 Plastic and primary forms Tons 223,748 179,296 223,127 229,771
17 Dyes 1,000 US$ - 13,316 - 16,098
18 Iron pyrites 1,000 tons 3.5 150 - -
19 Chipped wood 1,000 m3 0 0 0.2 141
20 Pitch 1,000 tons 70.5 11,243 101.9 17,355
21 Cottons 1,000 tons 19.9 35,250 68.2 82,236
22 Textile fibres 1,000 tons 64.9 127,752 93.8 194,635
23 Malt 1,000 tons  33.3 11,508 83.7 42,363
24 Auxiliary materials for
manufacturing cigarettes1,000 US$ - 79,039 - 97,020
25 Auxiliary materials for
manufacturing textiles1,000 US$ - 152,259 - 304,634
26 Cement 1000 tons 571.9 29,963 1,284.9 74,340
27 Wheat 1,000 tons 50.3 7,814 107.5 22,254
28 Wheat flour 1,000 tons 260.1 53,261 254.2 88,143
29 Sodium glutamate 1,000 tons 43.6 44,930 21.9 31,180
30 Sugar 1,000 tons 124.4 39,084 145.5 60,900
31 Medicaments 1,000 US$ - 121,702 - 69,115
32 Textile fabrics Mil. m 54.1 63,248 71.7 108,593
33 Television sets 1,000 pieces 390.4 54,882 484.2 66,394
34 Radio-cassettes 1,000 pieces 30.4 2,395 45.5 4,774
35 Motor cycles 1,000 pieces 283.6 345,029 458.5 403,182
- Sets 1,000 pieces 186.845 223,106 315 229,287
- Parts 1000 sets 96.73 121,923 143.5 173,895WT/ACC/VNM/3/Add.1
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(v) Trade by geographic areas:
Export Value by Geographic Areas and Countries
1994 1995
Value
(1,000 US$)As %
of totalValue
(1,000 US$)As %
of total
Total 4,054,266 100 5,448,951 100
I. ASIA 2,919,440 72.009 3,944,725 72.394
 South East Asia 892,861 22.023 1,112,135 20.410
Singapore 593,469 14.638 689,786 12.659
Malaysia 64,776 1.598 110,556 2.029
Thailand 97,646 2.408 101,300 1.859
Cambodia 77,297 1.907 94,644 1.737
Laos 20,861 0.515 20,607 0.378
Indonesia 35,257 0.870 53,778 0.987
Philippines 3,555 0.088 41,464 0.761
Middle East 31,587 0.779 53,403 0.980
Iraq 21,309 0.526 35,744 0.656
Iran 6,530 0.161 2,090 0.038
Saudi Arabia - - 682 0.013
Syria - - 2,789 0.051
Cyprus - - 7 0.000
Jordan 319 0.008 96 0.002
Kuwait 2,103 0.052 3,624 0.067
Lebanon 14 0.000 16 0.000
Israel 457 0.011 2,230 0.041
Palestine - - 38 0.001
Qatar - - 58 0.001
United Arab Emirates 751 0.019 8 0.000
Yemen 104 0.003 - -
Middle East - - 6,021 0.110
Other Asian Countries 1,994,992 49.207 2,779,187 51.004
Japan 1,179,294 29.088 1,461,021 26.813
Hong Kong, China 196,849 4.855 256,716 4.711
China 295,686 7.293 361,874 6.641
Chinese Taipei 220,034 5.427 439,444 8.065
Macao - - 6 0.000
Korea, Rep. 86,448 2.132 235,324 4.319WT/ACC/VNM/3/Add.1
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1994 1995
Value
(1,000 US$)As %
of totalValue
(1,000 US$)As %
of total
India 14,082 0.347 10,395 0.191
Tadjikistan 753 0.019 -  -
Bangladesh 858 0.021 218 0.004
Brunei Darussalam - - 5 0.000
Sri Lanka 12 0.000 51 0.001
Pakistan 241 0.006 85 0.002
Korea, DP 32 0.001 175 0.003
Mongolia 703 0.017 1,453 0.027
Bhutan - - 236 0.004
Myanmar - - 82 0.002
Middle Asia - - 1 0.000
Other Countries - - 12,101 0.222
II. EUROPE 562,207 13.867 983,033 18.041
Eastern Europe 124,395 3.068 154,867 2.842
Russian Federation 90,227 2.225 80,806 1.483
Poland 10,398 0.256 16,619 0.305
Hungary 12,348 0.305 20,916  0.384
Romania 317 0.008 361 0.007
Czech, Re public of 844 0.021 3,868 0.071
Slovakia 1,213 0.030 3,879 0.071
Bulgaria 4,329 0.107 2,031 0.037
Ukraine 4,281 0.106 6,490 0.119
Belarus 413 0.010 80 0.001
Estonia 25 0.001 - -
Latvia - - 10 0.000
Moldova - - 48 0.001
Slovenia - - 35 0.001
SNG (Former Soviet Countries) - - 14,988 0.275
Other Countries - - 4,736 0.087
Other European Countries 437,812 10.799 828,166 15.199
France  116,750 2.880 169,061 3.103
Germany 115,224 2.842 218,004 4.001
United Kingdom 55,657 1.373 74,577 1.369
The Netherlands 60,577 1.494 79,753 1.464
Austria 7,465 0.184 9,353 0.172
Belgium 15,124 0.373 34,656 0.636
Switzerland 28,304 0.698 61,821 1.135
Italy 20,404 0.503 57,139 1.049WT/ACC/VNM/3/Add.1
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1994 1995
Value
(1,000 US$)As %
of totalValue
(1,000 US$)As %
of total
Spain 7,475 0.184 8,846 0.162
Luxembourg - - 68 0.001
Sweden 2,410 0.059 4,690 0.086
Norway 1,368 0.034 2,117 0.039
Ireland 1,443 0.036 958 0.018
Iceland 554 0.014 9,177 0.168
Yugoslavia (Serbia and Montenegro) 76 0.002 - -
Denmark 3,319 0.082 3,532 0.065
Greece 538 0.013 525 0.010
Portugal 119 0.003 845 0.016
Finland 412 0.010 2,144 0.039
Turkey 247 0.006 267 0.005
Liechtenstein - - 8 0.000
EEC - - 62,135 1.140
Other Countries 346 0.009 28,490 0.523
III. AMERICA 139,773 3.448 238,335 4.374
North America 100,709 2.484 187,516 3.441
Canada 5,848 0.144 17,776 0.326
America 94,861 2.340 169,740 3.115
Central and South America 39,064 0.964 50,819 0.933
Cuba 30,920 0.763 44,819 0.823
Argentina 20 0.000 608 0.011
Brazil 1,300 0.032 915 0.017
Ecuador - - 18 0.000
Mexico 300 0.007 694 0.013
Chile 170 0.004 1,940 0.036
Panama 757 0.019 529 0.010
Paraguay 41 0.001 18 0.000
Venezuela - - 321 0.006
Peru 4,728 0.117 - -
Other countries 828 0.020 957 0.018
IV. AFRICA 19,900 0.491 38,094 0.699
Libya 8,972 0.221 16,755 0.307
Algeria 10,552 0.260 11,155 0.205
South Africa 46 0.001 1,676 0.031
Nigeria - - 2,578 0.047WT/ACC/VNM/3/Add.1
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1994 1995
Value
(1,000 US$)As %
of totalValue
(1,000 US$)As %
of total
Congo, Democratic Rep. of - - 53 0.001
Egypt - - 855 0.016
Mozambique - - 150 0.003
Morocco - - 946 0.017
Mauritius - - 2,961 0.054
Reunion - - 20 0.000
Sudan - - 567 0.010
Senegal 330 0.008 - -
Tunisia - - 42 0.001
Zimbabwe - - 69 0.001
Other Countries - - 267 0.005
V. OCEAN 49,839 1.229 56,909 1.044
Australia 46,020 1.135 55,352 1.016
New Zealand 3,754 0.093 1,434 0.026
New Caledonia 65 0.002 123 0.002
VI. INTERNATIONAL
ORGANIZATIONS25,439 0.627  539 0.010
VII. PROCESSING ZONE - 225 0.004
VIII. NES 337,668 8.329 187,091 3.434
Import Value by Geographic Areas and Countries
1994 1995
Value
(1,000 US$)As % of total Value
(1,000 US$)As % of total
Total 5,825,806 100 8,155,416 100
Of which: Aid 88,531 1.520 111,038 1.362
I. ASIA 3,911,003 67.132 6,318,156 77.472
South East Asia 1,689,626 29.002 2,377,673 29.155
Cambodia 17,743 0.305 23,566 0.289
Indonesia 116,338 1.997 189,967 2.329
Laos 102,898 1.766 84,032 1.030
Philippines 15,016 0.258 24,693 0.303
Thailand 225,705 3.874 439,755 5.392
Malaysia 66,078 1.134 190,479 2.336
Singapore 1,145,848 19.668 1,425,181 17.475WT/ACC/VNM/3/Add.1
Page 15
1994 1995
Value
(1,000 US$)As % of total Value
(1,000 US$)As % of total
Middle East 5,650 0.097 14,081 0.173
Iran 60 0.001
Qatar 915 0.016 251 0.003
Israel 271 0.005 1,104 0.014
Saudi Arabia 128 0.002 5,928 0.073
Cyprus 4,316 0.074 6,163 0.076
Lebanon 20 0.000 -
Middle East 575 0.007
Other Asian Countries 2,215,727 38.033 3,926,402 48.145
Dubai 929 0.016  - 0.000
Chinese Taipei 396,130 6.800 901,286 11.051
Korea, Rep 720,493 12.367 1,253,555 15.371
Japan 585,706 10.054 915,714 11.228
China 144,208 2.475 329,688 4.043
Korea, DP 13,896 0.239 19,458 0.239
Pakistan 3,743 0.064 14,600 0.179
Hong Kong, China 318,573 5.468 418,968 5.137
India  28,173 0.484 61,539 0.755
Bangladesh 3,742 0.064 -
Uzbekistan 47 0.001 -
Kazakstan - - 494 0.006
Macau - - 15 0.000
Sri Lanka 87  0.001 93 0.001
Brunei Darussalam - - 5 0.000
Middle Asia - - 33 0.000
Other Countries - - 10,954 0.134
II. EUROPE 1,019,594 17.501 1,088,860 13.351
Eastern Europe 376,792 6.468 270,361 3.315
Russian Federation 288,713 4.956 144,823 1.776
Bulgaria 106 0.002 3,982 0.049
Czech, Re public of 3,134 0.054 3,984 0.049
Slovakia 1,692 0.029 3,111 0.038
Hungary 7,818 0.134 19,285 0.236
Poland 23,767 0.408 21,953 0.269
Romania 37 0.001 79 0.001
Ukraine 26,091 0.448 5,910 0.072
Lithuania 163 0.003 169 0.002
Belarus 1,830 0.031 2,272 0.028WT/ACC/VNM/3/Add.1
Page 16
1994 1995
Value
(1,000 US$)As % of total Value
(1,000 US$)As % of total
Latvia 9 0.000 -
SNG (Former Soviet Countries) 23,432 0.402 64,793 0.794
Other European Countries 642,802 11.034 818,499 10.036
Finland 3,847 0.066 11,698 0.143
Sweden 18,599 0.319 22,600 0.277
Norway 26,251 0.451 1,140 0.014
Denmark 80,161 1.376 43,415 0.532
Switzerland 26,339 0.452 74,642 0.915
Austria 5,354 0.092 15,292 0.188
Germany 149,085 2.559 175,513 2.152
The Netherlands 25,078 0.430 36,270 0.445
Belgium 9,289 0.159 21,734 0.266
France 239,579 4.112 276,634 3.392
Italy 34,214 0.587 53,570 0.657
Spain 1,609 0.028 1,738 0.021
United Kingdom 19,270 0.331 50,720 0.622
Ireland 420 0.007 39 0.000
Iceland 21 0.000 408 0.005
Andorra 49 0.001 -
Turkey 3,539 0.061 5,809 0.071
Greece 91 0.002 10 0.000
Luxembourg - - 1,007  0.012
Malta - - 2,080 0.026
EEC -  - 10,400 0.128
Other Countries 7 0.000 13,780 0.169
III. AMERICA 73,147 1.256 169,714 2.081
North America 70,975 1.218 155,301 1.904
America 44,325 0.761 130,385 1.599
Canada 26,650 0.457 24,916 0.306
Central and South America 2,172 0.037 14,413 0.177
Argentina - - 2,317 0.028
Cuba 613 0.011 1,670 0.020
Chile - - 127 0.002
Mexico 32 0.001 153 0.002
Brazil 1,175 0.020 9,838 0.121
Burkina faso 352 0.006 -WT/ACC/VNM/3/Add.1
Page 17
1994 1995
Value
(1,000 US$)As % of total Value
(1,000 US$)As % of total
Other countries - - 308 0.004
IV. AFRICA 2,775 0.048 22,659 0.278
Egypt - - 14,863 0.182
East Africa 603 0.010 -
South Africa - - 2,635 0.032
Niger 6 0.000 -
Senegal 887 0.015 -
Tanzania 283  0.005 -
Benin 913 0.016 -
Libya 59 0.001 2,625 0.032
Other countries 24 0.000 2,536 0.031
V. OCEAN 69,265 1.189 103,912 1.274
 Australia 63,888 1.097 100,596 1.233
New Zealand 5,377 0.092 3,316 0.041
VI. UNITED NATIONS
ORGANIZATIONS22,639 0.389 21,588 0.265
FAO - - 93 0.001
HCR 558 0.010 220 0.003
OMS 727 0.012 921 0.011
UNDP 1,300 0.022 4,340 0.053
PAM 10,988 0.189 8,208 0.101
UNFPA 2,509 0.043 4,640 0.057
UNICEF 5,725 0.098 2,835 0.035
Other Organizations 832 0.014 331 0.004
VI. INTERNATIONAL
ORGANIZATIONS1,573 0.027 2,912 0.036
VII.  PROCESSING ZONE - - 2,625 0.032
VIII. NES 725,810 12.459 424,990  5.211WT/ACC/VNM/3/Add.1
Page 18
Growth of Foreign Trade in Vietnam
(previous year = 100%)
 1990 1991 1992 1993 1994 1995
Foreign trade turnover 100 85.82 115.74 134.91 143.00 137.70
- Exports 100 86.82 123.65 115.67 135.81 134.40
- Imports 100 84.95 108.67 154.44 148.47 139.99
Foreign Trade Balance
(Thous. US$)
1994 1995
Foreign trade turnover 9,880,072 13,604,367
Exports 4,054,266 5,448,951
Imports: 5,825,806 8,155,416
Of which: Aid 88,531 111,038
Foreign trade balance
Trade deficit (-)1,771,540 (-)2,706,465WT/ACC/VNM/3/Add.1
Page 19
ANNEX 2
LIST OF LAWS AND LEGAL ACTS
I. LAWS AND LEGAL ACTS REGULATING THE ACTIVITIES OF THE CUSTOMS
AUTHORITIES
A. Administration of Export-Import, Immigrati on, Transit and Foreign Investment in Vietnam
Export - Import
- Inter-ministerial Circular No. 01-TTLB, da ted 22 December 1995 by Ministry of Agriculture
and Rural Development - Ministry of Trade - General Department of Customs for
implementation of Decision No. 664-TTg;
- Inter-ministerial Circular No. 06-TT/HQ/BD dated 20 June 1995 by the General Department
of Customs and the General Department of Post and Telecommunication for exports and
imports by post;
- Inter-ministerial Circular No. 01-TTLB/TM /HQ dated 20 January 1996 by the Ministry of
Trade and the General Department of Cust oms on implementation of Decree No. 89/CP;
- Inter-ministerial Circular No. 01-TTLB/TM-TC-UBNNHTDT-HQ on imports and exports of
equipment by foreign investment enterprises and joint-ventures;
- Circular No. 235/TCHQ-GSQL dated 21 November 1994 by the General Department of
Customs giving guidance on implementation of Decree No. 82/CP dated 2 August 1994 onthe establishment and operation of foreign representative offices.
B. Customs Procedures on Exports and Imports
Exports and Imports (under commercial contracts)
- Decision No. 258/TCHQ-GSQL dated 16 Dece mber 1994 by the General Department of
Customs issuing customs procedures for commercial imports and exports;
- Decision No. 287/TCHQ-THTK dated 19 Dece mber 1995 by the General Department of
Customs issuing the new Export-Import Declaration Form;
- Decision No. 318/TCHQ-THTK dated 15 December 1995 by General Director of Customs
issuing for importers and exporters coding system;
- Decision No. 189/TCHQ-GSQL dated 7 October 1994 by the General Director of Customs
issuing regulations on customs inspection of exports and imports;
- Decision No. 120/TCHQ-GSQL dated 3 April 1995 by the General Director of Customs
issuing regulations on supervision and management of petroleum imported on temporary
basis for re-export;WT/ACC/VNM/3/Add.1
Page 20
- Decision No. 126/TCHQ-GSQL dated 8 April 1995 by the General Director of Customs
issuing regulation on imports and exports for processing purpose and imported materials for
export production;
- Decision No. 199/TCHQ-GSQL dated 26 May 1995 by the General Director of Customs
issuing monitoring ledgers of imports and exports for processing and imported material for
export production;
- Decision No. 109/TCHQ dated 9 March 1995 by the General Director of Customs issuing
regulation on check-in and check-out points outside customs regular areas;
- Decision No. 89/TCHQ-GSQL dated 2 August 1995 by the General Director of Customs on
issuance of regulations on customs procedures for imported goods under authorization of
transit;
- Decision No. 268/TCHQ-GSQL dated 11 October 1995 by the General Director of Customs
issuing regulations on luggage, exported and imported gifts, donation in transit by air;
- Decision No. 79/TCHQ-GSQL dated 14 June 1994 by Director General of Customs on the
issuance of regulations for border trade;
- Inter-ministerial Circular No. 07/TTLN by Mi nistry of Agriculture and Foods Industries (at
present, Ministry of Agriculture and Rural Development) and the General Department of
Customs on re-partition and responsibilities and relationship status between the two agenciesin inspection and monitoring sanitary insp ection before exporting from importing to and
transit through Vietnam;
- Decision No. 192/TCHQ-KTTT dated 15 May 1995 by the General Director of Customs
issuing regulations on customs valuation.
II. LAWS AND LEGAL ACTS RELATING TO NON-TARIFF REGULATION OF IMPORTS,
EXPORTS AND TRADE IN TRANSIT, RULES OF ORIGIN
Transit through Vietnam
- Decision No. 89/TCHQ-GSQL dated 2 August 1995 by the General Director of Customs on
issuance of regulations on customs procedures for imported goods under authorization of
transit;
- Decision No. 268/TCHQ-GSQL dated 11 October 1995 by the General Director of Customs
issuing regulations on luggage, exported and imported gifts, donation in transit by air;
- Inter-ministerial Circular No. 07/TTLN by Mi nistry of Agriculture and Foods Industries (at
present, Ministry of Agriculture and Rural Development) and the General Department of
Customs on re-partition and responsibilities and relationship status between the two agenciesin inspection and monitoring sanitary insp ection before exporting from importing to and
transit through Vietnam.
III. LAWS AND REGULATIONS RELATING TO FOREIGN INVESTMENT
A. Foreign Investment
- Law on Foreign Investment in Vietnam dated 12 November 1996;
- Decree No. 12 Regulations on Foreign Investment in Vietnam dated 18 February 1997;WT/ACC/VNM/3/Add.1
Page 21
- Circular No. 02 on Posts and Telecommunication dated 24 January 1989;
- Circular No. 47 on Fees dated 21 October 1989;
- Circular No. 46 on Accounting dated 21 October 1989;
- Circular No. 09 on Exports and Imports dated 20 September 1991;
- Circular No. 01 on Foreign Exchange Control dated 20 January 1992;
- Ordinance on Entry, Exit, Residence, and Travel dated 21 February 1992;- Circular on Inspection of Licensed Projects dated 20 December 1992;
- Decree No. 29 on Overseas Vietname se Investment dated 27 May 1993;
- Circular No. 10 on Customs dated 15 June 1993;
- Circular No. 48 on Profits Tax dated 30 June 1993;
- Circular No. 03 on Foreign Investment dated 2 July 1993;
- Circular No. 51 on Taxation dated 3 July 1993;
- Decree No. 87 on Build-Operate-Transfer Contracts dated 23 November 1993;- Regulations on Build-Operate-Tran sfer Contracts dated 23 November 1993;
- Circular No. 333 on Build-Operate-Transfer Contracts dated 28 February 1994;
- Circular No. 497 on Overseas Vietnamese Investment dated 24 March 1994;
- Decision No. 183 on Tender Evaluation Committee for Large;
- Scale Investment Projects dated 16 April 1994;- Law on Promotion of Domestic Investment dated 22 June 1994;
- Decree No. 191 on Foreign Direct Investment Project dated 28 December 1994;
- Regulations on Foreign Direct Inve stment Projects dated 28 December 1994;
- Circular No. 215 on Foreign Direct Investment Projects dated 8 February 1995;
- Circular No. 910 on Investment Licence Amendments dated 4 May 1995;- Decree No. 29 on Promotion of Dome stic Investment dated 12 May 1995;
- Decision No. 76 on Licence for Projects in Export Processing Zones dated 23 May 1995;
- Regulations on Licences for Projects in Export Processing Zones dated 23 May 1995;
- Decision No. 77 on Licences for Projects in Industrial Zones dated 23 May 1995;
- Regulations on Licences for Projects in Industrial Zones dated 23 May 1995;- Circular No. 03 on Domestic Investment dated 1 September 1995;
- Circular No. 2163 on Statements of Invested Capital dated 4 October 1995;
- Decree No. 75 on MPI dated 1 November 1995;
- Decision No. 784 on State Evaluation Council dated 2 December 1995;
- Circular No. 02 on Domestic Investment dated 30 January 1996;- Decision No. 896 on State Evaluation Council dated 29 November 1996.
B. Establishment of Representative Offices
- Decree No. 82 on Representative Offices dated 2 August 1994;
- Regulations on Representative Offices dated 2 August 1994 (as amended);
- Decree No. 179 on Representative Offices dated 2 November 1994;
- Circular No. 03 on Representative Offices dated 10 February 1995;
- Circular No. 01 on Representative Offices dated 28 April 1995.
C. Leases of Property and Hire of Labour by Foreigners
- Circular No. 03 on Leases and Labour Hire by Foreigners dated 8 April 1991;
- Ordinance on Land Leases by Foreign Individuals and Organizations dated 14 October 1994;
- Decree No. 11 on Land Leases by Foreign Individuals and Organizations dated
24 January 1995;
- Circular No. 1124 on Land leases by Foreign Individuals and Organizations dated
8 September 1995;
- Decree No. 56 on Leases by Foreigners dated 18 September 1995;
- Regulations on Leases by Foreigners dated 18 September 1995;WT/ACC/VNM/3/Add.1
Page 22
- Decision No. 1427 on Leasing Premises in Hanoi dated 24 April 1996;
- Regulations on Leasing Premises in Hanoi dated 24 April 1996;
- Circular No. 51 on Charges for Leasing Premises to Foreigners dated 9 September 1996;
- Regulations on Rents dated 9 September 1996.
D. Labour and Trade
- Law on Trade Unions dated 7 July 1990;
- Decree No. 233 on Labour dated 22 June 1990;
- Ordinance on Labour Contracts dated 10 September 1990;
- Circular No. 19 on Labour dated 31 December 1990;
- Decree No. 18 on Collective Labour Agreements dated 26 December 1992;
- Regulations on Collective Labour Agreements dated 26 December 1992;
- Decision No. 207 on Labour Contracts dated 2 April 1993;
- Labour Code dated 23 June 1994;- Decree No. 195 on Working Hours dated 31 December 1994;
- Decree No. 196 on Collective Labour Agreements dated 31 December 1994;
- Decree No. 197 on Wages dated 31 December 1994;
- Decree No. 198 on Labour Contracts dated 31 December 1994;
- Decree No. 06 on Occupational Safety and Hygiene dated 20 January 1995;- Decree No. 12 on Social Insurance dated 26 January 1995;
- Regulations on Social Insurance dated 26 January 1995;
- Circular No. 06 on Social Insurance dated 4 April 1995;
- Circular No. 07 on Working Hours and Rest Breaks dated 11 April 1995;
- Circular No. 11 on Wages dated 3 May 1995;- Decree No. 41 on Labour Rules and Responsibility for Damage dated 6 July 1995;
- Circular No. 58 on Social Insurance dated 24 July 1995;
- Decision No. 358 on Minimum Wages dated 1 April 1996 (as amended  3 April 1996);
- Decree No. 23 on Female Employees dated 18 April 1996;
- Official Letter No. 2380 on Work Permits for Foreigners dated 17 July 1996;- Decree No. 58 on Work Permits for Foreigners dated 3 October 1996;
- Circular No. 21 on Labour Contracts dated 12 October 1996.
E. Taxation
Turnover and Special Sales Tax
- Law on Turnover Tax dated 30 June 1990 (as amended 5 July 1993);
- Law on Special Sales Tax dated 30 June 1990 (as amended 5 July 1993 and 28 October
1995);
- Decree No. 325 on Turnover Tax and Special Sales Tax dated 19 October 1991;
- Circular No. 59 on Turnover Tax and Special Sales Tax dated 2 November 1991;
- Decree No. 55 on Turnover Tax  dated 28 August 1993;
- Turnover Tax Tariff (as amended 10 November 1994);
- Circular No. 73A on Turnover Tax dated 30 August 1993;- Circular No. 74A on Special Sales Tax dated 30 August 1993;
- Decree No. 182 on Turnover Tax dated 10 November 1994;
- Decree No. 97 on Special Sales Tax dated 27 December 1995;
- Official Letter No. 399 on Special Sales Tax dated 7 February 1996;
- Circular No. 12 on Special Sales Tax dated 9 February 1996;- Official Letter No. 756 on Special Sales Tax on Imported Goods dated 11 March 1996;
- Circular No. 24 on Turnover Tax Reductions dated 10 May 1996.WT/ACC/VNM/3/Add.1
Page 23
Royalties
- Ordinance on Royalties dated 30 March 1990;
- Decree No. 06 on Royalties dated 7 January 1991;
- Circular No. 07 on Royalties dated 7 February 1991;
- Circular No. 08 on Taxation of Royalties dated 5 February 1994.
Export and Import Duty
- Law on Export and Import Duties dated 26 December 1991 (as amended 16 January 1992 and
5 July 1993);
- Circular No. 08 on Export and Import Duties dated 31 March 1992;
- Decision No. 182 on Export and Import Duties dated 10 April 1992;
- Decree No. 114 on State Administration of Export and Import dated 7 April 1992;
- Decision No. 359 on Export and Import Duties dated 29 September 1992;
- Decree No. 54 on Export and Import Duties dated 28 August 1993;- Circular No. 72A on Export and Import Duties dated 30 August 1993;
- Circular No. 20 on Export and Import Duty exemptions dated 16 March 1995.
Individuals
- Ordinance on Income Tax of High Income Earners (Amended) dated 19 May 1994;
- Decree No. 05 on Income Tax High Income Earners dated 20 January 1995;- Circular No. 27 on  Income Tax of High Income Earners dated 30 March 1995;
- Circular No. 37 on Taxation of Contractors dated 10 May 1995.
Land
- Ordinance on Residential Housing-Land Tax dated 29 June 1991.Profits
- Circular No. 96 on Capital Assignment Tax dated 30 December 1995.
Offences and Penalties
- Decree No. 22 on Administrative Penalties for Taxation Offences dated 17 April 1996.F. Banking and Foreign Exchange
- Ordinance on the State Bank of Vietnam dated 23 May 1990;
- Ordinance on Banks Credit Co-Operatives and Financial Companies dated 23 May 1990;
- Decree No. 189 on Foreign Bank Branches and Joint Venture Banks dated 15 June 1991;
- Regulations on Foreign Bank Branches and Joint Venture Banks dated 15 June 1991;
- Circular No. 178 on Banking dated 5 October 1991;
- Decision No. 337 on Foreign Exchange dated 25 October 1991;- Decision No. 92 on Interest Rates dated 29 May 1992;
- Decree No. 58 on Foreign Loans dated 30 August 1993;
- Regulations on Foreign Loans dated 30 August 1993;
- Circular No. 90 on Taxation of Banks dated 10 November 1993;
- Decision No. 228 on Raising Share Capital from Foreign Shareholders dated 2 December
1993;
- Regulations on Raising Share Capital from  Foreign Shareholders dated 2 December 1993;WT/ACC/VNM/3/Add.1
Page 24
- Decision No. 23 on Guarantees and Cross-Guarantees for Foreign Loans dated
21 February 1994;
- Regulations on Guarantees and Cross-Guarantees for Foreign Loans dated 21 February 1994;
- Circular No. 07 on Foreign Loans dated 26 March 1994 (as amended 8 June 1996);
- Decision No. 369 on Foreign Currency Control dated 4 August 1994;
- Circular No. 12 on Foreign Currency Control dated 5 September 1994;- Decision No. 185 on Pledges dated 6 September 1994;
- Regulations on Pledges dated 6 September 1994;
- Decision No. 196 on Bank Guarantees dated 16 September 1994;
- Regulations on Bank Guarantees dated 16 September 1994;
- Decision No. 257 on Foreign Currency dated 21 October 1994;
- Decision No. 149 on Hire-Purchase Credit dated 27 May 1995;
- Regulations on Hire-Purchase Credit dated 27 May 1995;- Decree No. 30 on Cheques dated 9 May 1996;
- Regulations on Cheques dated 9 May 1996;
- Decision No. 217 on Mortgages, Pledges and Guarantees dated 17 August 1996;
- Regulations on Mortgages, Pledges and Guarantees dated 17 August 1996;
- Decision No. 300 on Activities of Foreign Bank Branches and Joint Venture Banks dated
13 November 1996.
G. Customs
- Ordinance on Customs dated 20 February 1991;
- Decree No. 131 on Imports by Diploma tic Representatives dated 27 August 1987;
- Decision No. 104 on Customs Bond Warehouses dated 16 March 1994;- Regulations on Customs Bond Warehouses dated 16 March 1994;
- Circular No. 533 on Customs Bond Warehouses dated 26 May 1994;
- Decision No. 1762 on Used Imports dated 17 October 1995;
- Regulations on Used Imports dated 17 October 1995;
- Decision on Duty Free Shop dated 8 April 1996;- Regulations on Duty Free Shop dated 8 April 1996.
H. Accounting
- Ordinance on Accounting and Statistics dated 1 October 1988;
- Circular No. 120 on Value of Assets (Domestic) dated 26 February 1992;
- Circular No. 31 on Depreciation dated 18 July 1992;- Decree No. 84 on Accounting Standards dated 23 October 1993;
- Decree No. 07 on Independent Auditing dated 29 January 1994;
- Regulations on Independent Auditing dated 29 January 1994.
I. Technology Transfer, Individual Property and Goods
- Decree No. 49 on Transfer of Foreign Technology dated 4 March 1991;
- Ordinance No. 197 on Trademarks dated 14 December 1982 (as amended 20 March 1990);
- Regulations on Trademarks dated 20 March 1990;- Decree No. 201 on Licensing dated 28 December 1988;
- Regulations on Licensing dated 28 December 1988;
- Ordinance on Weights and Measures dated 16 July 1990;
- Circular No. 28 on Transfer of Technology dated 22 January 1994;
- Circular No. 163 on Licensing Contracts dated 15 April 1994.WT/ACC/VNM/3/Add.1
Page 25
J. Land, Sea and Air
1. Land
- Law on Land dated 14 July 1993;
- Decree No. 60 on Residential Housing and Land dated 5 July 1994;
- Decree No. 18 on Land dated 13 February 1995.
Export Processing Zones and Industrial Zones
- Decree No. 322 on Special Export Processing Zones dated 18 October 1991;
- Regulations on Special Export Processing Zones dated 18 October 1991;
- Circular No. 1126 on Export Processing Zones dated 20 August 1992;
- Decree No. 192 on Industrial Zones dated 28 December 1994;
- Regulations on Industrial Zones dated 28 December 1994.
Construction
- Circular No. 09 on Construction Prices dated 31 August 1992;
- Circular No. 03 on Management of Construction Works dated 30 March 1995;
- Circular No. 08 on Management of Construction Works dated 30 March 1995;
- Decree No. 42 on Management of Investment and Construction dated 16 July 1996;
- Regulations on Management of Investment and Construction dated 16 July 1996.
Environment
- Law on Forest Protection and Development dated 12 August 1991;
- Law on Protection of the Environment dated 27 December 1993;
- Decree No. 175 on Protection of the Environment dated 18 October 1994;
- Decision No. 1806 on Environmental Reports and Permits dated 31 December 1994;
- Regulations on Environmental Reports and Permits dated 31 December 1994;- Circular No. 715 on Environmental Reports dated 3 April 1995.
Mining
- Ordinance on Mineral Resources dated 7 August 1989;
- Decree No. 95 on Mineral Resources dated 25 March 1992;
- Regulations on Geological Surveys dated 26 June 1993;- Decree No. 67 on Precious Stones dated 7 October 1993;
- Regulations on Precious Stones dated 7 October 1993;
- Regulations No. 442 on Mining Licences dated 24 February 1994;
- Mineral Law dated 20 March 1996.
Petroleum
- Law on Petroleum dated 6 July 1993;
- Decree No. 617 on Vietnam Oil and Gas Corporation dated 26 October 1994;
- Regulations on Vietnam Oil and Ga s Corporation dated 26 October 1994;
- Decree No. 84 on Petroleum dated 17 December 1996.WT/ACC/VNM/3/Add.1
Page 26
Electricity
- Decree No. 317 on Loans for Power Projects dated 15 June 1994;
- Provisional Regulations on Loans for Power Projects dated 15 June 1994;
- Decision No. 562 on Vietnam Electricity  Corporation dated 10 October 1994.
2. Sea
- Maritime Code dated 30 June 1990;
- Decree No. 437 on Fishing dated 22 December 1990;
- Decree No. 13 on Maritime Activities dated 25 February 1994;
- Regulations on Maritime Activities dated 25 February 1994;
- Decision No. 2788 on Foreign Ships in Vietnamese Ports dated 17 May 1995.
3. Air
- Law on Civil Aviation dated 26 December 1991 (as amended 16 January 1992 and
20 April 1995).
K. Consulting Services
- Circular No. 238 on Implementing an Investment;
- Decision No. 209 on Investment Consulting Services dated 14 April 1990;
- Regulations on Investment Consu lting Services dated 14 April 1990;
- Decision No. 19 on Construction Consultancy Practices dated 10 June 1995;- Regulations on Construction Consultancy Practices dated 10 June 1995;
- Decree No. 42 on Foreign Law Firms dated 8 July 1995;
- Regulations on Foreign Law Firms dated 8 July 1995;
- Circular No. 791 on Foreign Law Firms dated 8 September 1995.
L. Arbitration
- Ordinance on Economic Arbitration dated 10 January 1990;
- Decision No. 204 on Vietnam International Arbitration Centre dated 28 April 1993;
- Decree No. 116 on Economic Arbitration dated 5 September 1994;
- Ordinance on Recognition of Foreign Arbitration Awards dated 9 September 1995;
- Decision No. 114 on Vietnam International Arbitration Centre dated 16 February 1996.
M. Contractions
- Ordinance on Economic Contracts dated 25 September 1989;
- Decree No. 17 on Economic Contracts dated 16 January 1990;
- Regulations on Foreign Trade Contracts dated 9 April 1992;
- Official Letter No. 1301 on Export Processing Contracts dated 20 March 1996;- Decree No. 43 on Tendering dated 16 July 1996;
- Regulations on Tendering dated 16 July 1996;
- Circular No. 02 on Tendering dated 25 February 1997.
N. Business Organizations
- Law on Private Enterprises dated 21 December 1990 (as amended 1 July 1994);
- Law on Companies dated 21 December 1990 (as amended 1 July 1994);WT/ACC/VNM/3/Add.1
Page 27
- Decree No. 100 on Insurance Business dated 18 December 1993;
- Law on Business Bankruptcy dated 30 December 1993;
- Decision No. 90 on State-Owned Enterprises dated 7 March 1994;
- Decision No. 91 on Business Corporations dated 7 March 1994;
- Circular No. 45 on Insurance Business dated 30 May 1994;
- Circular No. 46 on Insurance Business dated 30 May 1994;- Decree No. 120 on Bonds and Shares of State Owned Enterprises dated 17 September 1994;
- Provisional Regulations on Bonds and Shares of State Owned Enterprises dated
17 September 1994;
- Decree No. 189 on Business Bankruptcy dated 23 December 1994;
- Decree No. 23 on International Bonds dated 22 March 1995;
- Circular No. 76 on Insurance Commissions dated 25 October 1995;
- Circular No. 03 on Finance Leasing Companies dated 9 February 1996;- Decree No. 25 on Sales and Purchase Agents dated 25 April 1996;
- Regulations on Sales and Purchase Agents dated 25 April 1996;
- Circular No. 07 on Finance Leasing Companies dated 11 September 1996.
O. Miscellaneous
- Decree on Management of Tourism Industry dated 28 January 1992;
- Regulations on Management of Tourism Industry dated 28 January 1992;
- Decree on Media dated 20 April 1992;
- Decree No. 115 on Foreign Vocational Schools dated 5 September 1994;
- Regulations on Foreign Vocational Schools dated 5 September 1994;
- Circular No. 22 on Investment in Medical Field dated 29 December 1994;- Decree No. 194 on Advertising dated 31 December 1994;
- Circular No. 37 on Advertising dated 1 July 1995;
- Decree No. 48 on Cinematographic Activities dated 17 July 1995.
P. Codes
- Civil Code of Vietnam dated 28 October 1995;
- Civil Code of Vietnam Resolution dated 28 October 1995;
- Circular No. 03 on Application of Laws pursua nt to Civil Code of Vietnam Resolution dated
10 August 1996.
V.(a) EXISTING LAWS, REGULATIONS OR ADMINISTRATIVE GUIDELINES WHICH
SIGNIFICANTLY AFFECT TRADE IN SERVICES
General Regulations for the Horizontal Service System
- Law on Foreign Investment in Vietnam dated 12 November 1996;
- Circular No. 12/CP dated 18 February 1997;
- Labour Code;
- Regulation on Emigrant and Immigrant (Decree No. 24-CP/ dated 24 March 1995; No. 76-CP
dated 11 November 1995);
- The Law on Land Use Right, the Application Decree;- Decree No. 11/CP stipulates the Implementati on of the Rights and Obligations of Foreign
Individuals and Organizations lease land in Vietnam;
- Law on Private Enterprises 1991;
- Decree No. 2/CP/5-1-95;WT/ACC/VNM/3/Add.1
Page 28
- Regulations on prohibition of trading goods and services for commercial purposes and
conditional trading in the domestic market;
- Decision No. 763-TTg on Corporation dated 19 December 1994 (Import-Export Legal Capital
is US$100,000);
- Decree No. 17/CP on the Management of Special Businesses;
- Special Business traded by Foreigners is adjusted in the Law on Foreign Investment in
Vietnam;
- Decree No. 66-HDBT dated 3 March 1992 on the Individuals and Groups with Registered
Capital. lower than the capital stipulated in the Decree No. 221-HDBT/ dated 23 July 1991;
- Circular No. 7/TMDL/QLTT dated 18 May 1997 on the Guidance of Implementation;
- Decree No. 221 HDBT dated 23 July 1991 on the Transparency on the Law on Private
Enterprises (the minimum register capital);
- Decree No. 222 HDBT dated  23 July 1991 on the Transparency on the Law on  Enterprises
(the minimum registered capital);
1. BUSINESS SERVICES
A. Professional Services
(a) Legal services
- Decision No. 173 QD/CTN dated 8 March 1994 Legal Assistant on Civil, Family and
Criminal;
- Decision No. 204-TTg dated 28 April 1993 on the Establishment of the International
Arbitration Centre in Vietnam;
- Decree No. 116-CP dated 5 September 1994 on Organizing the Activities of the Economic
Arbitration of Vietnam;
- Decree No. 117-CP dated 7 September 1994 on the Proceeding Fees and Court Fees;
- Decree No. 15-HDBT dated 21 February  1989 on Lawyers' Bar Association;
- Ordinance dated 30 December 1988 on the Lawyers' Organizations;
- Decree No. 117/HDBT dated 21 July 1988 on the Inspection of the Judiciary;
- Circular No. 4-TC/TCDN dated 23 January 1997 Guidance on Tax Applied to Branches of
Foreign Law Firms;
- Instruction No. 620-TTg dated 29 August 1995 on the Reinforcement of the Management of
Law Consultancy Practice;
- Decision No. 114-TTg dated 16 February 1996 on the Authorization of Vietnam International
Arbitration Centre in Dispute Settlement.
(b) Accounting, auditing, bookkeeping services
- Decree No. 7 CP dated 29 January 1994 on the Regulations of Independent Auditing;
- Circular No. 22-TT/CDKT dated 19 March 1994 on the Guidance on the Regulations of
Independent Auditing;
- Decree No. 52-HDBT dated 29 January 1992 on Administrative Penalties in the Fields of
Accounting and Statistics;
- Ordinance dated 20 May 1988 on Accounting and Statistics.
(c) Taxation services
- Decree No. 1-CP dated 18 October 1992 on Admini strative Penalties in the Field of Taxation.
(d) Architectural services
- Circular No. 3-TT/LB dated 25 January 1995 Charter on Management of Investment in
Capital Construction;WT/ACC/VNM/3/Add.1
Page 29
- Instruction No. 9/BXD/QLXD dated 23 February 1993 on the Implementation of Registration
of Construction Practice;
- Decision No. 91-BXD/DT dated 16 April 1993 Regulations on Architecture Practice.
(g) Urban planning and architectural services
- Circular No. 3-TT/LB dated 25 January 1995 Charter on Management of Investment in
Capital Construction;
- Decree No. 91CP dated 17 August 1994 on Charter of Management of Metropolitan Plan;
- Decree No. 177CP dated 20 October 1994 on Charter of Management of Construction
Investment;
- Decision No. 158BXD/QLXD22 dated 22 June 1993 Regulations on the Operation and
Practice of Construction Constancy Companies;
- Decision No. 132 HDBT dated 5 May 1990 on Managerial Metropolitan Division;
- Circular No. 3TT/TC/TQD dated 9 January 1987 supplement to Circular No. 47TT/TC/TQD
on Architectural Fees of Construction Designs;
- Decree No. 42-CP dated 16 July 1996 Char ter on Management of Investment and
Construction;
- Decree No. 87 CP dated 23 November 1993 Regulations on B.O.T.
(h) Medical and dental services
- Circular No. 7 BYT/TT dated 4 April 1994 Guidance on Private Doctor Practice;
- Circular No. 8 BYT/TT 2 May 1994 Guidance on Traditional Doctor Practice;
- Ordinance No. 26 L/CTN on Private Doctor and Pharmacist Practice;
- Order No. 21 LCT/HDNN dated 11 July 1989 Declaring the Law on the Protection of the
Peoples' Health;
- Decree No. 341HDBT dated 26 September 1992 Regulations on Administrative Penalties in
Health Care;
- Decree No. 299HDBT dated 15 August 1992 Charter on Health Insurance;
- Decree No. 47CP dated 6 June 1994 amendments in part of the Decree No. 299 on Health
Insurance;
- Decree No. 23HDBT dated 24 January 1991 Charter on Traditional Health Examination and
Hygiene;
- Circular No. 13BYT/TT dated 17 August 1990 Management of Health Mission Delegation
Coming In and Coming Out of Vietnam;
- Decision No. 217BYT/QD dated 29 April 1989 on Organization of Private Health Care
Service;
- No. 20-CP dated 13 April 1996 Regulations on Health Care Entities;
- Circular No. 19-BYT/TT dated 21 December 1995 Guidance on the Management of Massage
Service.
(i) Veterinary services
- Ordinance No. 93/CP dated 27 November 1993 on Animals' Health;
- Decree No. 6/CP dated 29 January 1994 on Spec ification of the Law on Animals' Health;
- Order No. 7 LCTN dated 15 February 1993 Declaring the Ordinance on Animals' Health.
C. Research and Development Services
- Instruction No. 280TTg dated 12 June 1993 on Permitting Foreigners to Study or Make
Research;
- Decree No. 35HDBT dated 28 January 1992 on th e Management of Science and Technology;
- Instruction No. 231 CT dated 24 June 1992 on Organizing Conferences and Seminars;WT/ACC/VNM/3/Add.1
Page 30
- Decision No. 324 CT dated 11 September 1992 Reorganizing the Research Network;
- Decree No. 49HDBT dated 4 March 1991 on Technology Transfer;
- Decree No. 242HDBT dated 5 August 1991 on Scientific Research Made by Foreigners and
Foreign Means in Territorial Waters of Vietnam;
- Decision No. 244CT dated 7 September 1988 on Inviting and Using Foreign Experts;
- Decision No. 134 HDBT dated 31 August 1987 on Encouragement of Science and
Technology.
D. Real Estate Services
- Circular No. 12TC/CTN dated 11 December 1995 on supplements to Circular No. 70TC/CTN
on Housing and Land Use Tax;
- Ordinance No. 34/CTN dated 3 June 1994 on Housing and Land Use Tax;
- Decree No. 61-CP dated 5 July 1994 on Housing Business;
- Decree No. 389HDBT dated 10 November 1990 on Regulations on House Leasing  and
Recruiting Employees;
- Decree No. 9-CP on amendment of Article 7 of Regulations on Leasing Houses to Foreigners;
- Decree No. 21-CP dated 16 April 1996 on amendments of Articles 5 and 7 of Decree
No. 61/CP dated 5 July 1994 on House Sales, Purchase and Business;
- Decision No. 62-BXD/QLN dated 1 March 1996 on Leasing Houses to Diplomatic
Organizations.
E. Rental/Leasing
(a) Relating to ships
- Decree No. 13-CP dated 25 February 1994 on Marine Operations in Sea Ports;
- Marine Law dated 12 July 1990.
(b) Relating to aircraft
- Order No. 63LCT/HDNN dated 4 January 1992 on Declaration of Civil Air Service;
- Circular No. 92-CAAV dated 13 January 1997 Regulations on Aircraft Registration and
Transfer, accompanied by Decision No. 971-TTg dated 28 December 1996.
F. Other Business Services
(a) Advertising
- Circular No. 5-TM/XNK dated 25 February 1995 Regulations on Fairs and Exhibitions;
- Decree No. 194-CP dated 31 December 1994 on Advertising in Vietnam's Market;
- Decision No. 390-TTg dated 1 August 1994 on Regulations on Trade Fairs and Exhibitions;
- Circular No. 1191TT/LB dated 29 June 1991 on Regulations on Trademark and
Advertisement Management.
(c) Management consulting services
- Decree No. 9-CP dated 21 January 1995 on supplements to Decree No. 40/CP dated
19 May 1994 on Representative Offices.
(e) Technical testing and analysis services
- Decision No. 1343-TM/PC dated 7 November 1994 on Export Inspection;
- Decision No. 203-TTg dated 28 December 1992 on Regulations on Organization and
Operation of Marine Ship Registration and Examination;WT/ACC/VNM/3/Add.1
Page 31
- Decision No. 207-HDBT dated 29 December 1988 on Examination and Investigation of
Export Quality.
(f) Services to agriculture, forestry
- Decree No. 22-CP dated 9 March 1995 on Precaution of Firing Forest;
- Decision No. 264-CT dated 22 July 1992 on Investment Policy for Forestry Development;
- Decision No. 327-CT dated 15 September 1992 on Policy On the Use of Treeless Hills and
Coastal Forests;
- Decree No. 13-CP dated 2 March 1993 on Regulations on Agricultural Encouragement
Activities;
- Decree No. 14-CP dated 2 March 1993 on Policy on Lending Producers in the Fields of
Agriculture, Forestry;
- Instruction  No. 280-TTg dated 3 June 1993 on Urgent Measures for Scarce Wood
Management;
- Circular No. 11-TT/LB dated 10 June 1993 Guiding the Implementation of Decision No. 264
on Encouragement of Forestry Development;
- Decision No. 202-TTg dated 2 May 1994 on Forest  Protection, Preservation and Forestation.
(g) Services related to fishing
- Decision No. 400-TTg dated 7 August 1993 on Tax Imposed on Exploitation and Exportation
of Seafood Originated from Truong Sa;
- Circular No. 14-TC/TS dated 4 March 1993 Guiding the Collection Fees Imposed on Fishing
Activities;
- Decree No. 85-CP dated 22 November 1993 on Administrative Penalties in Managing and
Protecting Seafood;
- Decree No. 437-HDBT dated 22 December 1990 on Regulations of Fishing Practice in
Vietnam;
- Decree No. 195-HDBT dated 2 June 1990 on the Implementation of Ordinance on Seafood
Protection;
- Ordinance on Seafood Protection dated 5 May 1989;- Circular No. 1TS/TT dated 10 January 1989 on Policy on Seafood Service;
- Circular No. 22TC/CTN dated 9 June 1988 on Tax Collection of Seafood Raising;
- Circular No. 1TS/TT dated 27 February 1987 on Seafood Purchase Supporting Seafood
Service.
(h) Services related to mining
- Decree No. 67-CP dated 7 October 1993 on Re gulations of Management of Mining and
Precious Stone Exploration;
- Decree No. 95-HDBT dated 25 March 1992 on Ordinance on Mineral Resources;
- Decree No. 95-HDBT dated 25 March 1992 on Implementation of Ordinance on Mineral
Resources;
- Decision No. 588-CNNg/QLTN dated 1 August 1992 on Principles and Procedures for Hard
Mineral Exploitation;
- Decision No. 604-CNNg/QLTN dated 13 August 1992 on Principles and Procedures for
Water Exploitation;
- Regulation No. 605-CNNg/QLTN dated 13 August 1992 on Water Resource Protection;
- Decision No. 828-CNNg/QLTN dated 16 December 1992 on Regulations on Stopping
Exploiting Hard Mineral Irons;
- Decree No. 84-CP dated 17 December 1 996 on Implementation of Petroleum Law;
- Decision No. 325-QD/DCKS dated 26 February  1997 on Administrative Procedures for
Licence Issuance for Activities Related to Mineral Resources;WT/ACC/VNM/3/Add.1
Page 32
- Decision No. 357-NN/QLN/QD dated 13 March 1997 on Provisional Regulations on Licence
Issuance for Water Exploration, Exploitation, Underground Water Drilling Practice and on
Registration of Underground Water Exploitation;
- Circular No. 3-TM/CSTTTN dated 11 March 1997 on Implementation of Regulations on
Precious Stone Sales, Purchase, Exportation and Importation and Processing;
- Budget Law dated 3 April 1996;- Mineral Law dated 3 April 1996;
- Decree No. 68-CP  dated 1 November 1996 on Implementation of Mineral Law;
- Order No. 18-L/CTN dated 19 July 1993 on Declaration of Petroleum Law.
(j) Services related to energy distribution
- Circular No. 33-NL/TCKT dated 17 August 1989 on Collection of Electricity Using Fees and
Electricity Services.
(k) Placement and supply of personnel
- Decree No. 198-CP dated 31 December 1994 on Implementation of Labour Law;
- Decree No. 72-CP dated 31 October 1995 on Guidance for Implementation of Some Articles
of the Labour Law;
- Decree No. 7-CP dated 20 January 1995 on Vietnamese Working in Foreign Countries;
- Decree No. 90-CP dated 15 December 1995 on Guidance for Implementation of Labour Law
Related Work Training;
- Decree No. 58-CP dated 3 October 1996 on Licence Issuance for Foreign Employees
Working in Vietnamese Organizations and Enterprises;
- Circular No. 5-LB/TC/LDTBXH dated 16 January 1996 on Financial Regime Applied to
Organizing Workers Working in Foreign Countries.
(r) Printing, publishing services
- Order No. 22L/CTN dated 19 July 1993 on Declaration of Publishing Law;
- Decree No. 79-CP dated 6 November 1993 on Implementation of Publishing Law;
- Decision  No. 21-TTg dated 16 January 1993 on Policy on Publishing Newspapers, Books
and Children's Films;
- Circular No. 11-TTLB dated 20 February 1993 on Policy of Support for Publication and
Newspapers;
- Decree No. 384-HDBT dated 5 November 1990 on Reinforcing Management of Publication
and Newspapers.
2. COMMUNICATION SERVICES- Decision No. 243-TTg dated 24 May 1993 on Expe rts Managing Signal Transmission and
Wave Transmission Services;
- Decree No. 133-HDBT dated 20 April 1992 on Implementation of Journal Law;
- Journal Law dated 2 January 1990;
- Decree No. 121-HDBT dated 15 August 1987 on Regulations of Telecommunications;
- Decree No. 21-CP dated 5 March 1997 on Temporary Regulations of Management,
Establishment and Use of INTERNET in Vietnam;
- Decree No. 67-CP dated 31 October 1996 on Communication of Foreign Reporters,
Organizations and Agencies.WT/ACC/VNM/3/Add.1
Page 33
4. Audiovisual services
- ND No. 88-CP dated 14 December 1995 on Administrative Penalties in Cultural and Social
Services.
(a) Motion picture and tape production and distribution services
- Decision No. 958-VH/QD dated 4 July 1989 on Video Showing;
- Circular No. 6-TT/LN dated 30 December 1987 on Visual Tape Management and Usage;- Decree No. 87-CP dated 12 December 1995 on Circulation of Visual Tapes, Disks.
(d) Radio and television transmission services
- Decision No. 877-TTg dated 22 November 1996 on Receipt of Foreign Television
Programmes.
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES
A. General Construction for Building
- Decision No. 60-BXD/VKT on Construction Binding.
B. General Construction for Civil Engineering
- Decision No. 60-BXD/VKT on Construction Binding.4. DISTRIBUTION SERVICES
- Decision No. 139-CT dated 24 May 1989 on Gold, Silver and Precious Business;
- Decision No. 94-BYT/QD dated 8 March 1989 on Non-State-Owned Business Network;
- Decision No. 194-HDBT dated 23 December 1988 on Organization and Activities of Trading
Cooperatives;
- Decree No. 86-CP dated 19 December 1996 on Property Auctions.
A. Commission Agent's Services
- Decree No. 25-CP dated 25 April 1996 on Commodity Agents.
B. Wholesale Trade Services
- Decision No. 318/CT dated 23 December 1988 on Domestic Wholesale Business.C. Retailing Services
- Decision No. 195-TTg dated 8 April 1996 on Duty Free Shops.WT/ACC/VNM/3/Add.1
Page 34
ANNEX 3
INFORMATION ON IMPORT LICENSING PROCEDURES
OUTLINE OF SYSTEMS
A. Types of Import Licences
Under the present regulations of Vietnam, import licences can be classified into three types:
(i) licences applied on the basis of merchandise (merchandise licence);  (ii) licences applied on thebasis of methods of importation (method-of-import licence);  and (iii) licences applied on the basis of
forms of enterprises (enterprise licence). There exist no types of import licence applied on the basis of
the origin or destination of goods.
The merchandise licence is the most widely used. Imported merchandise which is subject to
this kind of licence has to be granted an import licence irrespective of the merchandise's origin, port
of destination and importer.
The method-of-import licence:  Merchandise entering Vietnam under the methods of
temporary importation for re-exportation, goods in transit, goods to be displayed at fairs and
exhibitions, goods to be processed, goods to be sold at agents, goods for leasing and goods to be used
by contractors, shall have to apply for an import licence at the Ministry of Trade (MOT),  irrespective
of their origin.
The enterprise licence:  All imports of foreig n-invested enterprises, irrespective of their
origin, have to apply for an import licence at the MOT.
As for imports to which the three above-mentioned types of licences are not applied,
importers are entitled to directly complete import formalities at customs offices, provided that they are
eligible importers as stipulated in Part IV.
B. Statutory Status
The executive authority - which is the Government - undertakes the main responsibility in the
introduction and management of the import licensing regime. The legislative authority (namely the
National Assembly) is responsible for supervising th is process. In case the licensing regime is not
regulated by any legal documents issued by the legislative body, the Government  has the right to
apply, amend or repeal it without necessarily being approved by the legislative authority.
C. Licences Applied to Merchandise
This part describes the merchandise licensing regime applied to 100 per cent Vietnamese-
owned enterprises.  Licences applied to foreign-invested enterprises and on the basis of methods of
importation are referred to in parts D and E.
I. SCOPE OF APPLICATION OF MERCHANDISE LICENCE
Merchandise import licences shall be applied to goods of all origins. Goods subject to
merchandise import licences are indicated in the list (hereinafter referred to as "the List") attached  to
this document.WT/ACC/VNM/3/Add.1
Page 35
II. PURPOSES OF THE MERCHANDISE LICENCE
As shown in the List, only import licences applied to items ranging from B2 to B13 and C1 (a
total of 13 categories of goods) has the purpose of quantitative management. The import licence
applied to the remaining items has other purposes (such as statistical purposes), not aiming at
quantitative management and thus are not non-tariff barriers.
In its bid to make preparations for WTO accession and implementation of the obligations
stipulated in the Agreements implementing the ASEAN Free Trade Area (AFTA), Vietnam is
considering  replacing the merchandise licence by other measures.  It is still early now to provide
details of those alternative measures.  Those licences applied for other purposes such as:  defence of
national security; environmental protection;  human, animal, plant health and life, shall not be
replaced.
III. PROCEDURES CONCERNING THE MERCHANDISE LICENCE
1. Procedures applied to goods subject to quantitative management:
(a) Regulations in respect of import management (including information on volume, procedures
of import licences) are published in the semi-monthly Official Gazette by the Government
Office. In accordance with Article 10 of the Law on the Promulgation of Legal Documents,
legal documents issued by State Authorities at the central level must be published in the
Official Gazette of the Socialist Republic of Vietnam not later than 15 days from the date ofpromulgation or signature. An English version of  the Official Gazette is also published by an
independent source.
(b) In addition to the Official Gazette, importers can find legal documents regulating export and
import activities in the semi-monthly "Legal Documents Magazine" of the Centre of
Commercial Information which acts as the information clearing house of the MOT.
(c) The total import volume of a certain item shall be determined on a yearly basis. The import
licence, therefore, shall have the validity of one year. As for some items of special importance
or of seasonal characteristics (e.g., fertilizer, cement, sugar), after their total import quota has
been determined, there shall be a breakdown for each period of the year.  In such cases, the
import licence can have a validity ranging between 3 to 6 months.  When the licence expires,enterprises may apply for an extension.
(d) In principle, the allocation of import quotas for a certain item shall not depend on whether the
enterprise to which the quota is allocated produces that item. The most important criterion is
the enterprise's ability of implementation. If an importer enterprise is considered to be unable
to fulfil the allocated quota, the licensing authority has the right to revoke the quota forallocation to other requiring importers.
(e) In case the total import quota of the previous year is not used up, the remaining cannot be
transferred to the following year. In case the item is subject to a quota breakdown for each
period of the year as mentioned in sub-paragraph 1(c) above, it is possible to transfer the
unused quota of one period to another in the same year.
(f) The list of importers to whom the quota is allocated and the quota volume for each importer
can be changed annually in relation to the fact.WT/ACC/VNM/3/Add.1
Page 36
(g) As soon as the total import quota of a certain item is announced, enterprises have the right to
apply for imports.  As usual, in December, enterprises apply for import licences for the next
year.
(h) The minimum and maximum time to process the application form shall be announced if it is
deemed necessary.  There is no concrete regula tion (except for cases involving the application
of enterprises with foreign investment as mentioned in part E).  However, in the course ofadministrative reform, more and more government authorities have voluntarily set a
maximum time for settlement of applications for imports, which normally varies between 15
and 20 days.
(i) An import licence enters into force as soon as it is granted.
(j) Import licences which are applied to merchandise mentioned in the List shall be considered
by a single governmental authority, except for the following cases which requires the
approval of two or more authorities:
(i) Items ranging from A1 to A4:  the Prime Minister shall only consider the application
on the basis of recommendations by the administrative authority and the specific
industry authority concerned. Take an X enterprise of province A as an example. If
this enterprise has the demand  for importing used automobile tyres, it shall first have
to obtain the approval from the People's Committee of province A (the administrativeauthority) and the Ministry of Industry (the specific industry authority concerned)
before sending the application to the Prime Minister.
(ii) Item B1 (industrial explosive):  the MOT shall grant a licence on the basis of the
proposal of the Ministry of Industry.
(k) It is the enterprise's responsibility to get the approval of the related authorities before its case
is submitted to the licensing authority.
(l) As mentioned in sub-paragraph 1(d) above, performance ability is the most important
criterion on which the process of licensing is based. As a result, new importers can also be
allocated an import quota if they can prove their financial and other business-related ability
required for the importation of  the item in question.
(m) As for some items (motorbikes, for example), the "first come, first served" rule is prioritized
while for items which have great influence on the general balance (equilibrium) of the
national economy (e.g., fertilizer, cement), the "past performance" principle is highly
considered.
(n) The regulation of limiting the maximum import quota allocated to a certain importer does
exist but is rarely applied (presently applied to only fertilizer importers in order to avoid the
situation of market domination).
(o) Vietnam, with the importer's status, does not sign any agreements on bilateral quotas and
export restraint arrangements with any other countries.
(p) The import licence whose validity is conditional on the licence issued by the exporting
country is only applied to sawn wood and lo gs imported from the Kingdom of Cambodia. In
this case, the import licence shall only be granted when there is a diplomatic note given by theCambodian Royal Government.WT/ACC/VNM/3/Add.1
Page 37
(q) The merchandise licences mentioned in this part are applied to goods imported into and
consumed in Vietnam. Licences applied to other methods of import (e.g., transit, temporary
import for re-export, import for exhibitions and advertisement, bid winning, etc.) shall be
dealt with in another part.
In addition to part III.1, please refer to paragraphs III.2(a), III.2(b) and III.3 as principles
presented at these points are also applied to the merchandise licence.
2. Procedures applied to goods not subject to quantitative management:
(a) For goods subject to the licensing requirements (merchandise licence,  method-of-import
licence and enterprise licence),  import licences must be obtained prior to the arrival of goods
at the customs. Within a reasonable period of time after arrival of the goods at the customs
area, the importer shall present the import licence. In case the importer fails to do so, the
imported goods shall be either forcibly re-exported or confiscated, depending on the
importer's seriousness of violation (e.g., intentional or unintentional). The owner of the goodsmay be fined a penalty in accordance with the applicable laws or otherwise prosecuted for
illegally transporting goods through the border.
(b) In some cases, the minimum and maximum time-frame for processing an import licence is set
(between 15-30 days). However, in effect, an import licence is usually granted before the set
term if the application documents are completed and conform to regulations.
(c) At present, the administration of licensing is processed manually rather than electronically.
Therefore, granting automatic licensing upon request is not realistic for the time being.
(d) The merchandise licence which is applied to goods not subject to quantitative management
shall be granted at any time of the year. The licence's validity duration depends on an
enterprises' request. In case the validity expires, the licence can be renewed.
(e) As for the merchandise not subject to quantitative management in the List, importers shall
only have to apply for the import licence at the authority specified in the List and proceed
with import clearance at the customs office at the border.
3. Refusal of merchandise licence issuance:
In case of goods subject to quantitative management, if the applicant meets all criteria, the
application can only be refused if the quota has been entirely allocated. As for goods not subject to
quantitative management, application of eligible importers cannot be turned down.
The applicant has the right to know the reason for refusal. If the importer is dissatisfied with
the decision, he has the right to lodge a claim in accordance with the Ordinance on Claims and
Denunciations of Citizens. The claim shall first be lodged with the licensing authority. If a satisfactorysettlement is not reached, the importer has the right to make a claim to the Prime Minister, whose
decision shall be final.
Vietnam has already established an Administrative Court. In the future, it is certain that
importers shall have the right to make a claim at the Administrative Court. Currently, the Court has
started receiving claims against decisions of Customs Offices.WT/ACC/VNM/3/Add.1
Page 38
IV. ELIGIBLE IMPORTERS
1. As a condition for import licence issuance, an enterprise must be established under
Vietnamese Law and is allowed to engage in foreign trade activities (foreign trading rights). In order
to obtain such rights, the enterprise must register its businesses to include foreign trade. Once this has
been done, the 100 per cent Vietnamese-owned enterprises shall be granted an export-import business
licence (for enterprises with foreign investment, please refer to paragraph IV.7). The licensingauthority is the Ministry of Trade, pursuant to Decree No. 331/CP issued by the Government on
19 April 1994 as the basis for its licensing.
2. As entailed in Decree No. 331/CP, for the purpose of export-import business licence issuance,
100 per cent Vietnamese-owned enterprises are classified into 2 groups:  enterprises specializing in
production (production enterprises) and non-production trading enterprises:
- production enterprises conducting export-import activities are enterprises running their own
production facilities and directly import and export their products;
- non-production trading enterprises are enterprises which have no production facilities and
their activities are confined to trading only.
The criteria for an import-export business licence for each type of enterprises are as follows:
(a) Production enterprises:
- established under Vietnamese Law;
- having at least 2 employees with qualifications of foreign trade and foreign
languages.
These enterprises are only allowed to import goods directly serving their production
requirements.
(b) Non-production trading enterprises (including those operating in both trading and production
of non-State and cooperative sector):
- established under Vietnamese Law;
- having working capital of US$200,000 or more. In case of enterprises operating in
mountainous areas or in the industries where export is encouraged, the required
working capital is US$100,000;
- having at least 2 employees with qualifications of foreign trade and foreign
languages.
Regarding enterprises of sectors other than the State-owned or cooperative sectors,
approval of the Prime Minister shall have to be obtained after the three above-mentioned
criteria have been met, as provided for in the Company Law and Law on Private Enterprises.
Vietnam is now in the process of reducing the above-mentioned conditions for
export-import business permit.
3. Registration fees:  VND 1,000,000 (equivalent to US$90) to be paid upon receipt of export-
import permit.
4. The permissible scope of an export-import business licence is confined to the business scope
registered when the enterprise is established.WT/ACC/VNM/3/Add.1
Page 39
5. Therefore, excluding the exceptional cases mentioned in paragraph IV.7, in all cases, an
import licence is subject to two conditions:
- being an eligible importer, and
- operating within the registered scope of activities.
6. As for some items of special importance to the national economy, such as petroleum products
and fertilizer, the State assigns import rights to several enterprises. The  number of items subject tothis method of management vary from time to time. Those assigned with the rights to import are
called specialized business enterprises. The list of these enterprises are made public. Import licence
shall not be granted to enterprises, which are not included in the above-mentioned list, though they
have an export-import business licence and suitable registered scope of activities.
7. Exceptional case:  foreign-invested enterprises shall have the right to import under the Law
on Foreign Investment.  Regulations mentioned from points IV.1 to IV.6 shall not be applied to
foreign-invested enterprises. The right to export and import shall be automatically granted inaccordance with the investment licence and confined  to the scope of activities stipulated thereof.
8. For example, a joint-venture company operating in the field of marine products processing
shall automatically have the right to import m achinery, equipment required for their capital
construction and production activities and to export their marine products. The company, on the other
hand, shall not have the right to purchase agricultural products for export or to import automobiles forsale in Vietnam as this shall be contrary to the lines of business as stipulated in the investment licence.
V. REQUIRED DOCUMENTS FOR MERCHANDISE IMPORT LICENSING
The required documents are not exactly the same for all cases. However, the main
requirements are as follows:
- proof of eligible importer by a copy of the export-import business licence (please refer to
part IV);
- a letter of approval issued by the concerned State- management organs shall have to be
produced in cases referred to in point III.1(j);
- concerning cases referred to in point III.1(l), if past performance is regarded as an important
factor in the consideration of licensing, customs declaration forms of goods which theenterprise has previously imported shall have to be produced;
- in cases where technical documents concerning the imported goods are required, these
documents shall have to be produced (this practice is mainly applied to goods not subject to
the quantitative management).
When clearing customs formalities, in addition to the import licence, production of the sale
contract and other documents (such as the bill of lading), according to international practices, is
required.
Until now, no fees are collected on the issuance of a merchandise import licence.
No deposit or advance payment for a merchandise import licence is required.WT/ACC/VNM/3/Add.1
Page 40
VI. LICENSING CONDITIONS
Regarding merchandise licence validity term, please refer to points III.1(c) and III.2(d).
 In case the licence holder does not use (the granted licence) in full or in part, no fine is
applicable. However, this may be negatively taken into consideration when they next apply for a
licence.
 In Vietnam, the transfer of all kinds of import licences is strictly banned. Enterprises illegally
transfers an import licence shall be prosecuted. However, licence-holders  have the right to return
licences which are not yet used in full or in part to the licensing authority and recommend transferring
the licence to another enterprise. Recommendations may not necessarily be accepted.
For other conditions for merchandise import licensing, please refer to part V.
VII. OTHER PROCEDURAL REQUIREMENTS
In addition to licensing procedures, certain imported goods have to be registered in terms of
quality or subject to quality or quarantine inspection before they are introduced into the Vietnameseterritories. These measures are not NTBs in nature.
All enterprises shall have the right to borrow foreign currencies at banks or buy foreign
currencies at the Foreign Currency Exchange to pay for imports. Access to foreign exchange loans
shall be made more restrictive in case of deferred payments in order to avoid default on payment or
uncontrolled debts.
 When the foreign currencies are bought at the Foreign Currency Exchange, import licence is
not required. Commercial banks however may ask for the import licence as a condition for making
their loan. This requirement is solely at the discretion of commercial banks,  not a requirement by
laws.
 For procedures for obtaining foreign exchange, please refer to section II.2.b.1 of the
Memorandum on the Foreign Trade Regime of Vietnam (WT/ACC/VNM/2).
D. Method-of-Import Licence
1. Temporary imports for re-export:
The temporary imports for re-export licence shall be applied in cases where Vietnamese
enterprises, for business purposes, purchase goods from partners outside the Vietnamese territories forresale to other partners also outside the Vietnamese territories; in the process of transporting goods to
the end buyers, the goods are transported through the Vietnamese territories, but not for processing
and/or consumption in Vietnam.
This licence shall be granted by MOT and applied to all kinds of goods of all origins. The
basis for licensing is Decision No. 1064/TM-PC dated 18 August 1994 and Decision No. 555/TM-XNK dated 28 June 1996 issued by MOT.
Goods which are banned from export and import by Vietnamese Law, international law and
the laws of other countries shall not be temporarily imported for re-export.  In case they are only
banned by Vietnamese Law, they shall only be allowed to be temporarily imported for re-export by
permit of the Prime Minister.WT/ACC/VNM/3/Add.1
Page 41
Before goods are brought into Vietnam, importers shall have to submit the application
documents for a licence (according to the standard form) to the MOT. Rules and regulations in
paragraph III.2 shall also be applied to the licence for temporary imports for re-export.
Only eligible importers/exporters, in their registered scope of activities, are entitled to apply
for this type of licence (for more information, please refer to part IV). This type of licence shall not be
granted to foreign-invested enterprises and foreign enterprises.
Goods are permitted to be retained in the Vietnamese territories within 60 days from the date
of importation.
2. Goods in transit:
The transit licence shall be applied in cases where foreign enterprises want to transport their
goods through the Vietnamese territories (either the goods are warehoused or not) but the goods are
not processed and/or consumed within the Vietnamese territories.
This type of licence shall be issued by MOT and applied to all categories of goods of all
origins. The basis for licensing is Decisions No. 08/TM-XNK dated 25 June 1994, No. 1163/TM-
XNK dated 20 September 1994, No. 123/TM-XNK dated 27 February 1995, No. 689/TM-XNK dated
9 August 1996 and No. 690/TM-XNK issued by MOT.
Goods which are banned from export and import by Vietnamese Law shall only be transited
under a permit issued by the Prime Minister.
Before goods are brought into Vietnam, enterprises shall have to submit the application
documents for a licence (according to the standard form) to the MOT. Rules and regulations in
paragraph III.2 shall also be applied to the transit licence.
Only enterprises of countries having a common land-border with Vietnam (namely China,
Laos and Cambodia) are allowed to apply for a transit licence to transit goods through the Vietnameseterritories.
The period in which goods are permitted to be retained in the Vietnamese territories is from
30 to 60 days from the date of importation. Goods must be brought into and out of Vietnam at the
stipulated border gates, along a stipulated route and within a stipulated period and subject to transit
fees of 1 per cent of the value of the goods in transit.
3. Goods for exhibition and advertisement purposes:
Goods and printed materials can be imported into Vietnam to be displayed at fairs and
exhibitions under the licence of the MOT. In the fourth quarter of each year, fair and exhibition
services enterprises shall submit their import plans for goods to be displayed at fairs and exhibitions
of the next year to the MOT to apply for an import licence. In case there are demands arising outsidethe proposed plan, a complementary  import licence can be applied for.
Imported goods to be displayed at fairs and exhibitions must  be those which are not banned
by Vietnamese Law or counterfeit goods and must be imported within an appropriate quantity. In
principle, these goods shall have to be re-exported after the end of the fairs and exhibitions. In case
they are sold in Vietnam, they shall have to ge t permission from the MOT (if the importation of such
goods in usual cases requires a licence of the MOT) or concerned authorities  (if the importation of
such goods in usual cases requires a licence from these authorities).WT/ACC/VNM/3/Add.1
Page 42
The licensing basis is Decision No. 390/TTg issued by the Prime Minister on 1 August 1994
and Circular No. 05/TM-XNK issued by the MOT on 25 February 1995.
4. Goods for processing:
For all imports for processing and re-export of 100 per cent Vietnamese-owned enterprises as
well as foreign-invested enterprises, a licence for each processing contract from the Ministry of Trade
is required.
Vietnamese enterprises can implement processing contracts if the goods to be processed are
not banned from production, trading or import by Vietnamese Law. Enterprises with foreign
investment are only allowed to engage in processing contracts if the goods to be processed  are in line
with the objectives of the investment project.
Import-for-processing licensing is not a NTB. This is just a temporary measure, aiming at
preventing the misuse of processing contracts for avoidance of import duties and other obligations
stipulated in the Law on Foreign Investment in Vietnam.
The licensing basis is document No. 2923/TM-XNK dated 28 March 1994; No. 1029/TM-DT
dated 20 March 1996;  No. 3722/TM-DT dated 15 August 1996 issued by MOT.
5. Goods for financial leasing (hire-purchase):
All goods imported into Vietnam for the purpose of financial leasing shall have to get the
licence of the MOT. This licence shall only be gran ted to the lawfully established financial leasing
companies. Financial leasing companies can apply for a licence on the basis of their general business
plan or each financial leasing contract. Licensing procedures are very facile.
6. Bid winning:
All machinery, equipment and materials imported into Vietnam for implementation of
bidding contracts (of both principal contractors or sub-contractors) are subject to licence issued by theMOT.
The licence shall be granted to the project developer, the contractor, or the sub-contractor
following their proposal. For example, a joint-vent ure company begins the construction of a hotel, this
company can represent contractors to submit an application for the importation of the required
machinery and equipment, or otherwise introduce the principal contractors or sub-contractors, whoshall submit the application to the MOT.
In principle, all these items shall have to be re-exported out of Vietnam after the bidding
contract has ended, except when they are needed for the implementation of another bidding contract.
E. Enterprise Licence
All imported goods of enterprises with foreign investment shall have to get an import licence
issued by the MOT before customs clearance.
The licensing basis is the Foreign Investment Law dated 12 November 1996 and Decree
No. 12/CP issued by the Government on 18 February 1997.
Foreign-invested enterprises which have demands for imports have to submit the application
form to the MOT for an import licence. Imported goods must be in line with the objectives of theWT/ACC/VNM/3/Add.1
Page 43
investment project, (which are stipulated in the investment licence) and the feasibility study of the
investment project.
No quantitative restriction shall be applied to foreign-invested enterprises if the goods are
imported in line with the objectives of the projects, the provisions of the investment licence and the
feasibility study (except for cases in which SKD, CKD components are imported for the assembly of
automobiles and motorbikes).
The application, if completed and conforming to regulations, shall be processed by the MOT
within 15 days. The MOT has no right to decline the licence if the application documents are
completed and conform to regulations and the items are  in accordance with the objectives of the
project, the provisions of the investment licence and the feasibility study.WT/ACC/VNM/3/Add.1
Page 44List of Items Subject to Import Licence
(As of 1 May 1997)
No. Name of items Licensing competence Licensing purpose Related legal documents Note
A IMPORT PROHIBITED GOODS Some of the banned goods
shall still be imported ifpermitted by the PrimeMinister (PM).
1 Weapons, ammunition, explosives, technical
military equipmentPrime Minister
(PM)National security Decision No. 28/TTg dated 13/1/97 by
PMOnly allowed to meet
requirements of security andmilitary
2 Toxic chemicals PM Environment
protection, protection
of human health andfauna, flora lifeDecision No. 28/TTg dated 13/1/97 by
PMPossibly permitted by PM in
cases of serving agricultural
production
3 Second-hand consumer goods PM Environment
protection, protection
of human health andfauna, flora lifeDecision No. 28/TTg dated 13/1/97 by
PMPossibly permitted by PM in
cases of humanitarian aid.
4 Used spare parts of automobiles, 2-wheel
and 3-wheel motorbikesPM Traffic safety Decision No. 28/TTg dated 13/1/97 by
PMProhibition shall be
absolutely applied to this
group, excluding usedmotorbike tyres which maybe considered for import bythe PM.
B PRODUCTS SUBJECT TO LICENCE OF
THE MINISTRY OF TRADEWT/ACC/VNM/3/Add.1
Page 45No. Name of items Licensing competence Licensing purpose Related legal documents Note
1 Explosives for purpose of agricultural
productionMOT National security Decision No. 28/TTg dated 13/1/97
2 Petroleum and petroleum products MOT Management in terms
of demand and supplyDecision No. 28/TTg dated 13/1/97
Circular No.01/TM-XNK dated24/1/97 and No. 02/TM-XNK dated21/2/97 by MOT
3 Fertilizer MOT Management in terms
of demand- supplyDecision No. 28/TTg dated 13/1/97
Circular No. 01/TM-XNK dated24/1/97 and No. 02/TM-XNK dated21/2/97 by MOT
4 Some kinds of steel and steel billets MOT Management in terms
of demand- supplyditto
5 Cement and clinker ditto ditto ditto
6 Sugar ditto ditto ditto
7 White and clear  construction glass with
thickness from over 3mm to under 12mmditto Management in terms
of quantityditto
8 Paper, toilet paper, cardboard, smooth
carton, carton duplexditto Management in terms
of quantityditto
9 Road freight vehicles and components in
form of SKD and CKD1ditto Creating a balance
between the quantityof means of transportand infrastructuresconditionsditto
10 Land transporting vehicles for passengers
and components in form of SKD and CKD1ditto ditto dittoWT/ACC/VNM/3/Add.1
Page 46 No. Name of items Licensing competence Licensing purpose Related legal documents Note
11 Two-wheel and three- wheel and spare parts
in form of SKD and CKDditto ditto ditto
12 Bicycles ditto Quantitative restriction ditto
13 Electric fans ditto ditto ditto
14 Separated machines of over US$100,000 and
complete equipment of over US$500,000procured by State budgetditto Management in terms
of demand and supplyditto
C PRODUCTS SUBJECT TO LICENCE OF
THE LINE MINISTRIES
1 Some chemicals Ministry of Industry Quantitative restriction Decision No. 28/TTg and Circular No.
03 dated 26/3/97 by Ministry ofIndustry
2 Intermediate chemicals for production of
toxic chemicalsMinistry of Industry Protection of human
health and fauna, flora
lifeCircular No. 03/TT-KHDT dated
26/3/97 by Ministry of Industry
3 Unprocessed wood and forestry products Ministry of Agriculture
and Rural developmentContribution to
environmental
protection in the worldDecree No. 89/CP dated 15/12/95 by
the Government and Decision No.
28/TTg dated 13/1/97 by Prime
MinisterImported wood from
Cambodia must be permitted
by PM
4 Complete equipment for forestry production
and wood processing industry Ministry of Agriculture
and Rural DevelopmentManagement of
quality and standardsof imported breedsDecree No. 89/CP dated 15/12/95 by
the GovernmentNot applied to  separate
equipmentWT/ACC/VNM/3/Add.1
Page 47No. Name of items Licensing competence Licensing purpose Related legal documents Note
5 Animals and plants to be used as breeds and
seeds in agriculture and forestryMinistry of Agriculture
and Rural DevelopmentManagement in terms
of quantity of imported
breedsDecree No. 89/CP dated 15/12/95 by
the Government.
Decree No. 07/CP dated 5/2/96 by the
Government.Circular No. 02/NN-KNKL/TT dated1/3/97 by Ministry of Agriculture andRural development
6 Flora protective chemicals and materials for
production thereofMinistry of Agriculture
and Rural DevelopmentProtection of
environment, human
health and fauna flora
lifeDecision No. 28/TTg dated 13/1/97 by
PM
7 Veterinary medicines and materials for
production thereofMinistry of Agriculture
and Rural DevelopmentProtection of human
health and fauna, floralife.Decision No. 28/TTg dated 13/1/97 by
PM
8 Feeder and materials for production of
feederMinistry of Agriculture
and Rural developmentProtection of human
health and fauna, floralifeDecree No. 89/CP dated 15/12/95 by
the Government and Decision No.28/TTg dated 13/1/97 by PrimeMinister
9 Pharmaceuticals, substances causing
addiction,pre-substances.Ministry of Health Protection of human
healthDecree No. 89/CP dated 15/12/95 by
the Government
10 Some of health care machinery and
equipmentMinistry of
 HealthProtection of human
healthDecree No. 89/CP dated 15/12/95 by
the Government
11 Aqua-products to be used as breeds Ministry of Aquaculture Protection of human
health and fauna, flora
lifeDecree No. 89/CP dated 15/12/95 by
the Government
12 Some kinds of rare aqua-products Ministry of Aquaculture  Protection of human
health and fauna, flora
lifeDecree No. 89/CP dated 15/12/95 by
the Government
13 Medicines for aqua-culture cultivation Ministry of Aquaculture Protection of human
health and fauna, floralifeDecree No. 89/CP dated 15/12/95 by
the GovernmentWT/ACC/VNM/3/Add.1
Page 48 No. Name of items Licensing competence Licensing purpose Related legal documents Note
14 Feeds for aqua-culture cultivation ditto ditto ditto
15 Radio transmitters, receivers,  and other
radio emitting equipment, telephone
exchangesGeneral Department of
Posts and
TelecommunicationsProtection of national
security and social
orderditto
16 Books and newspapers, pictures and
photographs, other publications (exceptlabels and catalogues)Ministry of Culture and
Information Maintenance of social
ethics and protectionof copyrightsDecree No. 89/CP dated 15/12/95 by
the GovernmentInter-ministerial Circular
No. 26/TTLB dated 19/4/94 by
Ministry of Culture and Information -Ministry of Trade
17 Cinematographic works Ministry of Culture and
InformationMaintenance of social
ethics and protection
of copyrightsDecree No. 89/CP dated 15/12/95 by
the Government
Inter-ministerial Circular
No. 26/TTLB dated 19/4/94 byMinistry of Culture and Information -Ministry of Trade
18 Programmed video tapes Ministry of Culture and
InformationMaintenance of social
ethics and protection
of copyrightsDecree No. 89/CP dated 15/12/95 by
the Government
Inter-ministerial Circular
No. 26/TTLB dated 19/4/94 byMinistry of Culture and Information -Ministry of Trade
19 Special printing equipment Ministry of Culture and
InformationProtection of national
security and social
orderDecree No. 89/CP dated 15/12/95 by
the Government
Inter-ministerial CircularNo. 26/TTLB dated 19/4/94 byMinistry of Culture and Information -Ministry of Trade
20 Specialized banking equipment State Bank of Vietnam Protection of national
security and social
orderDecree No. 89/CP dated 15/12/95 by
the Government.WT/ACC/VNM/3/Add.1
Page 49No. Name of items Licensing competence Licensing purpose Related legal documents Note
21 Materials and technologies concerning the
manufacture and repair of weapons and
military technical equipmentMinistry of National
DefenceProtection of national
securityditto
22 Military equipment and supplies Ministry of National
DefenceProtection of national
security and socialorderditto
23 Waste materials Ministry of Science,
Technology andEnvironmentEnvironment
protectionInter-Ministerial Circular
No. 2880/KCM-TM dated 19/2/96
24 Humanitarian aid Ministry of Finance Management of
humanitarian aidDecree No. 89/CP dated 15/12/95 by
the Government
25 Products relating to labour safety State Inspectorate in
charge of labour safetyunder the Ministry ofLabour, Invalids andSocial AffairsHuman protection Decree No. 06/CP dated 20/1/95 by
the Government Inter-MinisterialCircular No. 26/TTLB dated 3/10/95by Ministry of Trade - Ministry ofLabour, Invalids and Social Affairs
26 Mother's milk simulation products Ministry of Health Children's health
protectionDecision No. 307/TTg dated 10/6/94
by PM
Inter-Ministerial Circular
No. 18/TTLB dated 3/11/94 CircularNo. 07/BYT-TT dated 18/4/95 byMinistry of HealthWT/ACC/VNM/3/Add.1
Page 50
ANNEX 4
INFORMATION ON IMPLEMENTATION AND
ADMINISTRATION OF THE CUSTOMS VALUATION AGREEMENT
(This annex re-represents the information in section IV.1 of the Memorandum)
At present, the determination of customs valuation as provided in the Customs Valuation
Agreement has not yet been applied in Vietnam. Therefore, further information relating to this Annexwill be provided for the reference of WTO Members as soon as it is available.
1. Information concerning Article I:
(a) Sales between related persons:
(i) There is no specific provision on trading relations between relatives or related
persons.
(ii) There is no specific provision on intercompany trading transactions.
(iii) If an importer or exporter requires any information thereof, he can write a letter of
request to the General Department of Customs or local customs offices.
(iv) Please refer to item (i) above.
(b) Price of lost or damaged goods:
Loss and damages incurred during transportation, warehousing or handling would be subject
to consideration of a tax reduction which should be dependent on the actual loss and damages,being properly certified by the authorized inspection agency.
2. If there is disagreement on duty payable, the tax payer must pay the duty as officially
informed, but at the same time he has the right to make a claim to the General Department of Customs
for settlement. If the response therefrom is unreasonable, claims can be submitted to the Minister for
Finance. The decision by the Minister for Finance shall be final.
3. At present, there is no specific provision on implementation of Article 5.2.
4. At present, there is no specific provision on implementation of Article 6.2.
5. Information concerning Article 7:
(a-c) The Customs Valuation Agreement has not yet been implemented in Vietnam, therefore, there
is no provision on implementation of this Article.
6. The Ministry of Finance is responsible for issuing the list of minimum prices for import duty
valuation for periodical applications (usually not more than one year).  The minimum price of one
product shall be constructed on the actual average c.i.f. prices of such a product at the importing port.
7. The foreign exchange rate serving as a basis for tax evaluation shall be the buying rate offered
by the State Bank of Vietnam on the date of loading or unloading (for import or export respectively)WT/ACC/VNM/3/Add.1
Page 51
as certified by customs on the declaration form. The local authorities at the import-export port will be
provided with such an exchange rate daily.
8. Trade know-how and secrets are protected by law;  undisclosed information or information
reasonably requested by providers not to be disclosed shall be kept secret by customs offices. But
governmental agencies of Vietnam are empowered to order enterprises to provide information on
transactions between persons and/or enterprises for customs clearance (and audit) purposes.
9. Information concerning Article 11:
(a) An importer or any person has the right to appeal to the Director of the General Department
of Customs on the decision of the customs offices at importing ports, or appeal to the Minister
for Finance on the decision of the General Department of Customs. The decision of the
Minister for Finance shall be final.
Appeals on illegal activities of customs officers or any governmental officer will be brought
to the Administrative Court.  All complainants will be provided by Vietnamese Law withprotection from revenge.
(b) The right to appeal is implemented consistently under the laws.  The concerned person
himself must find out the information relating to his right or may write a letter to the customs
office at the importing port or the superior customs office for relevant information.
10. Information concerning Article 12:(a) (i) Laws, by-laws issued by the legislature, Government, or governmental authorities
(including the General Department of Customs) shall be made available by Public
Gazette no later than 15 days from the date of issuance.
(ii-iv) The Agreement has not yet been implemented, the relevant regulations, therefore, are
not available.
11. Information concerning Article 13:
(a-b) The Agreement has not yet been implemented in Vietnam, therefore, the concerned
regulations are not available.
12. Information concerning Article 16:
The way of determining customs valuation may be explained in written form upon official
request.
The provisions on providing and explaining information by the customs office has been
provided in the above sections of this annex.
13.-15. The Agreement has not yet been implemented in Vietnam, therefore, there is no regulation on
implementation of interpretation of Articles in the Agreement.WT/ACC/VNM/3/Add.1
Page 52
ANNEX 5
INFORMATION ON TECHNICAL BARRIERS TO TRADE
1. Relevant laws, administrative orders, etc. relating to implementation and administration of
technical barriers to trade are as follows:
1.1 Presidential and Governmental Decisions or Decrees:
No. Number  of issue Date of issue Description
1. Act No. 49-
LTC/HDNN byState Council2 January 1991 Act on Product Quality. This Act promulgates administration
agencies for product quality; development and implementationof standards; certification of conformity with Vietnamstandards; responsibilities of manufacturers and dealers and theright of consumers to product quality; inspection of imported
and exported goods; State surveillance for product quality.
2. Decree No. 327-
HDBT   Council ofMinisters19 October 1991 This Decree guides implementation of Act on Product Quality
includes:  responsibilities of product quality to the branches,agencies; administration agencies for product quality;development and implementation of standards; certification ofconformity with Vietnam standards and accreditation of
laboratories; State quality inspection for export/import of
goods; State quality surveillance for goods.
3. Ordinance No.  07-
L/CTN by the StatePresident15 February 1993 Ordinance on Veterinary. This Ordinance stipulates production
inspection of veterinarian drugs and protection epidemicmeasures for animals; animal quarantine for export/importfood processing.
4. Decree No. 86-CP
by Government8 December 1995 This Decree stipulates tasks and powers among the ministries,
branches, agencies attached to the Government and localitiesin State management of the quality of goods.
5. Decree No. 14-CP
by Government19 March 1996 This Decree stipulates State-management of domestic animals
in which comprise breeds of domestic animals, domesticpoultry, aquatic animals, bees, silkworms and their geneticproducts such as eggs, sperm and fetuses.
6. Decree No. 15-CP
by Government19 March 1996 This Decree stipulates State-management of export/import
animal feeds; assignment of State management responsibilitiesof animal feeds used in agriculture to Ministry of Agricultureand Rural Development and used in aquaculture to Ministry ofFisheries.
7. Directive No. 619-
TTg by PrimeMinister6 September 1996 Directive on some urgent measures on the food hygiene
control for domestic consumption of fresh milk.
8. Decree No. 07-CP
by Government5 February 1996 Decree on Management of Plant Seeds. This Decree stipulates
prevention and combat epidemic measures for animal;quarantine and inspection of slaughter activities andveterinarian hygienic inspection for food processed fromanimals; veterinarian drug management and microbiological
breeds used in veterinary.WT/ACC/VNM/3/Add.1
Page 53
No. Number  of issue Date of issue Description
9. Decree No. 08-CP
by Government5 February 1996 Decree on Plant Protection and Plant Quarantine. This Decree
stipulates prevention and combat measures of pathogenuosmicro-organisms for plant; plant quarantine and pesticide
management.
1.2 Inter-ministerial Circulars:
No. Number of issue Date of issue Description
1. Circular No.  1092-
KCM/CN by MOSTE andMOI21 May 1996 This Inter-ministerial Circular guides assignment of State
management responsibilities for the quality of industrialexplosives.
2. Circular No. 02-TT/LB
(KCM/TS) by MOSTEand MOF24 May 1996 This Inter-ministerial Circular guides assignment of State
management responsibilities for the quality of aquaticproducts.
3. Circular No. 1192-
KCM/GTVT by MOSTE
and MOCT12 June 1996 This Inter-ministerial Circular guides assignment of State
management responsibilities for the quality of transportation
vehicles.
4. Circular No. 07-TT/LB
(YT-KCM) by MOSTE
and MOH 1 July 1996 This Inter-ministerial Circular guides assignment of State
management responsibilities for the quality pharmaceutical
cosmetic products, food and medical equipment.
5. Circular No. 12-
TT/LBTM-KHCNMT by
MOSTE and MOT12 July 1996 This Inter-ministerial Circular guides organizing the
inspection, control and handling of violations on
measurement, quality of merchandises circulated in domestic
market.
6. Circular No. 1537-
KCM/NN and PTNT by
MOSTE and MOARD15 July 1996 This Inter-ministerial Circular guides assignment of State
management responsibilities for the quality of veterinarian
medicines, fertilizers, pesticides and animal feed.
Note:
MOSTE: Ministry of Science, Technology and Environment;
MOI: Ministry of Industry;
MOF: Ministry of Fisheries;
MOH: Ministry of Health;
MOT: Ministry of Trade;
MOARD: Ministry of Agricult ure and Rural Development;
MOCT: Ministry of Communications and Transport.
1.3. Ministerial Decisions
No. Number of issue Date of issue Title of issue
1. Decision No. 66-
QD/KTAT by MOI11 January 1996 This Decision  promulgates the supplementary list of
industrial explosives, accepted for use in industry.WT/ACC/VNM/3/Add.1
Page 54
No. Number of issue Date of issue Title of issue
2. Circular No. 11-
TT/CNCL by MOI13 March 1996 This Circular guides implementation of Decree No. 27-CP
dated 20 April 1995 of Government on management,production, providing and use of industrial explosives.
3. Circular No. 560-
TT/KCM by MOSTE21 March 1996 This Circular guides implementation of Decree No. 86/CP
dated 8 December 1995 of State managementresponsibilities for the quality of goods.
4. Decision No. 684-
NN/BVTV byMOARD 22 May 1996 This Decision promulgates the list of pesticides accepted,
limited, prohibited for use in  agriculture in Vietnam.
5. Decision No. 636-
TM/QLCL by MOT26 July 1996 This Decision promulgates Regulation on labelling of
products circulated in market.
6. Circular No. 03-
TT/TCCB/LD by
MOF19 August 1996 This Circular guides assignment of implementation of
Decree No. 86/CP dated 8 December 1995 of State
management responsibilities for the quality of aquaticproducts.
7. Decision No.
2576/QD-TDC byMOSTE28 October 1996 This Decision promulgates Regulation on quality
registration of goods.
8. Decision No.
2577/QD-TC by
MOSTE28 October 1996 This Decision promulgates the list of commodities for
compulsory quality registration in 1997.
9. Decision No.
2578/QD-TDC by
MOSTE28 October 1996 This Decision promulgates Regulation on State quality
inspection for exports/imports.
10. Decision No.
2579/QD-TDC byMOSTE28 October 1996 This Decision promulgates the list of export/import
commodities subject to compulsory quality inspection in1997.
11. Decision No.
2063/BYT-QD byMOH4 November 1996 This Decision promulgates the list of cosmetics under
compulsory quality registration.
12. Decision  No. 2481-
YT/QD by
MOH18 December 1996 This Decision promulgates Regulation on quality
registration for foods.
13. Decision No. 2482-
/BYT-QD byMOH18 December 1996 This Decision promulgates Regulation on certification of
the hygienic conditions for food processing factories.
14. Decision No. 2483-
BYT/QD by MOH18 December 1996 This Decision promulgates the list of foods subject to
quality registration in 1997.
15. Decision No. 1184-
QD/KHCN  byMOF21 December 1996 This Decision promulgates Regulation on State inspection
and issuing certificate of quality for aquatic products.
16. Decision No. 964-
QLD/QD by MOH27 December 1996 This Decision promulgates provisional regulation on
quality management of cosmetics.
17. Decision No. 2585-
BYT/QD byMOH28 December 1996 This Decision stipulates duty assignment on quality testing
of cosmetic products.WT/ACC/VNM/3/Add.1
Page 55
No. Number of issue Date of issue Title of issue
18. Decision No.  13-
QD/KHCN byMOF9 January 1997 This Decision promulgates the list of aquatic products
under quality registration in 1997.
19. Decision No.  14-
QD/KHCN by MOF9 January 1997 This Decision promulgates Regulation on quality
registration of aquatic products.
20. Decision No.
266/QLD by MOH17 February 1997 This Decision promulgates the list of substances banned in
cosmetic products.
21.  Decision No.
287 NN-BBVTV/QDby MOARD25 February 1997 This Decision promulgates provisional regulation on State
quality inspection for pesticides.
2. Information regarding:
(a) The name of publications on work relating to draft technical regulations or standards and
procedures:
Draft technical regulations or standards and procedures are not officially published until their
approval.
(b) The name and address of the enquiry point(s) foreseen in Articles 10.1 and 10.3 of the WTO
Agreement on Technical Barriers to Trade (the Ag reement) with an indication as to whether it
is/they are fully operational:
List of contact points for standards and technical regulations:
WTO/TBT Enquiry Point Address Tel/Fax
Central contact point Ministry of Science, Technology and
Environment (MOSTE)Directorate for Standards and Quality
(STAMEQ)
70 Tran Hung Dao Str.HanoiVIETNAMTel:  84 - 4 - 8256375
Fax:  84 - 4 - 8267418
Other regulatory bodies Address Tel/Fax
 - Cosmetics- Foods (including sanitary,
phytosanitary)Ministry of Health
Department of Hygiene Epidemic
  Prevention
138 A Giang Vo Str.HanoiVIETNAMTel:  84 - 4 - 8460347
Fax:  84 - 4 - 8460507
- Drugs, pharmacy Department of Pharmacy
138 A Giang Vo Str.
Hanoi
VIETNAMTel:  84 - 4 - 8230794
Fax:  84 - 4 - 8460701WT/ACC/VNM/3/Add.1
Page 56
Other regulatory bodies Address Tel/Fax
- Medical devices Medical Equipment Department
138 A Giang Vo Str.HanoiVIETNAMTel:  84 - 4 - 8230795
Fax:  84 - 4 - 8460843
- Industrial explosives Ministry of Industry
Department for Technological and  Product Quality Management54 Hai Ba Trung Str.Hanoi
VIETNAMTel:  84 - 4 - 8258311
Fax:  84 - 4 - 8265303
Ministry of Agriculture and Rural  DevelopmentDepartment of Science Technology  and Product Quality02 Ngoc Ha Str.
Hanoi
VIETNAMTel:  84 - 4 - 8232751
Fax:  84 - 4 - 8436818
- Pesticides Plant Protection Department
189 Tay Son Str.HanoiVIETNAMTel:  84 - 4 - 8518196
Fax:  84 - 4 - 8521719
- Biological products- Fertilizers- Feed and animals- Plant seeds and animal breedsDepartment of Agriculture and
  Forestry Expansion01 Bach Thao Str.HanoiVIETNAMTel:  84 - 4 - 8236403
Fax:  84 - 4 - 8433811
- Veterinarian drugs Veterinary Department
Phuong Mai Str.HanoiVIETNAMTel:  84 - 4 - 8696788
Fax:  84 - 4 - 8691311
- Aquatic plants and animals- Aquatic breeds- Feeds for aquatic culture- Fishing facilities devicesMinistry of Fisheries
Department of Science and  Technology57 Ngoc Khanh Str.Hanoi
VIETNAMTel:  84 - 4 - 8325630
Fax:  84 - 4 - 8326702
- Conformity assessment of
seafood processing factoriesunder EC supervisionDepartment of Aquatic Resource
  Protection57 Ngoc Khanh Str.HanoiVIETNAMTel:  84 - 4 - 8351759
Fax:  84 - 4 - 8351759
- Transport vehicles and
equipment
- Lifting equipment- Steam boilers and pressure tanksMinistry of Transport and
  CommunicationDepartment of Science and  Technology80 Tran Hung Dao Str.Hanoi
VIETNAMTel:  84 - 4- 8254070
Fax:  84 - 4 - 8267366WT/ACC/VNM/3/Add.1
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Other regulatory bodies Address Tel/Fax
Vietnam Register of Shipping
16 Tran Hung Dao Str.Hai PhongVIETNAM(Branch in Hanoi:
01 Kim Nguu
HanoiVIETNAM)Tel:  84 - 31 - 842869
Fax:  84 - 31 - 842275
Transport Construction Quality  Control and Management   Bureau80 Tran Hung Dao Str.Hanoi
VIETNAMTel : 84 - 4 - 8261405
Fax: 84 - 4 - 8267366
- Building construction materials Ministry of Construction
Department of Science and   Technology37 Le Dai HanhHanoi
VIETNAMTel:  84 - 4 - 8268271
Fax:  84 - 4 - 8216555
- Market surveillance for goods
circulated on the marketMinistry of Trade
Department of Science and Technology91 Dinh Tien HoangHanoiVIETNAMTel:  84 - 4 - 8255034
Fax:  84 - 4 - 8264696
Market  Control Department91 Dinh Tien HoangHanoiVIETNAMTel:  84 - 4 - 8255479
Fax:  84 - 4 - 8264696
List of the agencies carrying out registration of products:
No. Subjects Agencies
1. Pharmaceuticals Department of Pharmacy - Ministry of Health (MOH)
2. Cosmetics Department of  Pharmacy - MOH
3. Foods (except the aquatic
products)- Department of Hygiene Epidemic Prevention - MOH:  for
domestic foods of joint-ventures with foreign investmentand imported foods
- Local Departments of Health:  for domestic foods of local
enterprises
4. Medical equipment Local Departments for Standards and Quality
5. Aquatic products Local Departments for Standards and Quality
6. Live aquatic animals/cultures,
breeds, feed, medicine for aquaticanimals/cultures, nets and otherequipment for fishing- Department of Aquatic Resource Protection: for joint-
ventures with foreign investment and State-run enterprises- Ministry of Fishery (MOF)
- Branches of Aquatic Resource Protection: for local
enterprises - MOFWT/ACC/VNM/3/Add.1
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No. Subjects Agencies
7. Pesticides Local Departments for Standards and Quality
8. Veterinary drugs Veterinary Department - Ministry of Agriculture and Rural
Development (MOARD)
9. Animal breeds - Department of Agriculture and Forestry Expansion,
MOARD: for State enterprises
- Local Departments of Agriculture and Rural Development:
for local enterprises
10. Feed for animals, biological
products for breeding, fertilizersLocal Departments for Standards and Quality
11. Transportation vehicles on land
and waterLocal Departments for Standards and Quality
12. Building materials, chemicals,
rubbers, plastics, consumer goods,toys, petrol, electrical goodsLocal Departments for Standards and Quality
The list of the agencies carrying out the State compulsory inspection for the export/import of
commodities:
No. Product State inspection agencies
IMPORT
1. -  Milk
- Flour, sugar, monosodium glutamate
- Alcohol and non-alcohol beverages- Food additives- Quality Assurance and Testing Centres 1, 2,
3 - Ministry of Science, Technology and
Environment (MOSTE)
- Nutritional Institute - Ministry of Health
(MOH)
- Nhatrang Pasteur Institute - MOH
- Public Health Hygiene Institute of Ho Chi
Minh City -MOH;
2. Fertilizers Quality Assurance and Testing Centres 1, 2, 3
MOSTE
3. Insecticides, fungicides, herbicides - North and South Centres for Pesticide
Inspection - Ministry of Agriculture and
Rural Development (MOARD)
- Quality Assurance and Testing Centres 1, 2,
3 - MOSTE
4. Explosive and other accessories - Laborat ory of Mine-Chemical enterprise of
QuangNinh - Ministry of Industry (MOI)
- Explosive Centre of Military Technical
Institute, Ministry of Defence (MOD)
5. Fish (other processed fish), crustaceans,
molluscs (processed crustaceans and molluscs)- Department of Aquatic Resource Protection -
Ministry of Fishery (MOF)
- The National Fisheries Inspection and
Quality Assurance Centre (except breed
shrimp) - MOF
- Quality Assurance and Testing Centres 1, 2,
3 (except breed shrimp)  - MOSTEWT/ACC/VNM/3/Add.1
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No. Product State inspection agencies
6. Goods under management by MOSTE Quality Assurance and Testing Centres 1, 2, 3 (except
breed shrimp) - MOSTE
EXPORT
1. Fish (or processed), crustaceans, molluscs (or
processed)- The National Fisheries Inspection and
Quality Assurance Centre (except breedshrimp) - MOF
-  Department of Aquatic Resource Protection
- MOF
- Quality Assurance and Testing Centres 1, 2,
3 (except breed shrimp)  - MOSTE
(c) The name and address of the agency dealing with consultations as foreseen in Article 14 of
the Agreement:
Since a single Dispute Settlement Body has not been established in Vietnam, the agencies
whose name and address are given in (b) should give consultation services for the specific area to
which they are responsible.
(d) The name and address of agencies that are dealing with other specific functions foreseen in
the Agreement:
Please refer to the name and address of agencies given in (b).
(e) The scope of responsibility of the central government authorities in the area of notification
requirements foreseen in Article 10.11 of the Agreement and of individual government
authorities, if the responsibility is among two or more such authorities:
Please refer to the name and address of agencies given in (b).
(f) Measures and arrangements to ensure that national and sub-national authorities preparing new
technical regulations or substantial amendments to existing ones, provide early information
on their proposals:
In relation to preparation of new technical regulations or substantial amendments to existing
ones, there is the Law on the Promulgation of Legal Documents (Order No. 52-L/CTN of
23 November 1996, signed by the State President of Vietnam).WT/ACC/VNM/3/Add.1
Page 60
ANNEX 6
INFORMATION ON STATE-TRADING
I. State-trading enterprises (STE) are maintained in the following fields:
- petroleum production;
cement importation;
- iron and steel importation;- urea fertilizer importation;
- pharmaceutical export-import and production;
- export-import and distribution of gold, precious metals and stones;
- plant varieties and husbandry;
- materials for production of insecticides and veterinary medicines;
- broadcasting and receiving equipment, switch board and telecommunications equipment;
- cultural products;-r i c e .
II. Reasons for maintaining State-trading enterprises:
- petroleum production:  stabilizing macro-economic environment;
- urea fertilizer:  ensuring the relative stability of urea supply to agricultural production, as well
as food security and macro-economic environment;
- cement, sugar, iron and steel and glass for construction:  ensuring the main balance of the
economy and serving the domestic industries development policy;
- export-import and production of pharmaceutical products:  ensuring product quality and
domestic production development;
- export-import and distribution of gold, precious metals and stones:  protecting national
security and State budget;
-  plant varieties and husbandry:  for safety of animals, plants and human health care;
- materials for production of insecticides and veterinary medicines:  protecting life of animals
and plants;
- broadcasting, receiving, switch board and tele communications equipment:  protecting national
security;
- cultural products:  managing  trading activities and protecting national culture;
- rice:  stabilizing agricultural market main balance of the economy and ensuring food security.WT/ACC/VNM/3/Add.1
Page 61
III. Operating mechanism of State-trading enterprises:
Petroleum and related products:
- licensed businesses are only allowed to operate in export-import of crude oil and oil refinery;
- monopoly situation in retail business is not maintained;
- annual export-import turnover is determined based on estimated general supply-demand
relation.
Imports of Urea:
50 per cent of the total import quota is granted to two specialized enterprises of the Ministry
of Agriculture and Rural Development.  The rema ining volume is allocated among other licensed
enterprises.
Imports of Cement:
The Vietnam Cement Corporation is assigned  to import 40 per cent of the annual import
quota.  The remaining volume is allocated among other licensed enterprises.   In 1997, the totalvolume of cement imported was 7 million tons and the amount of clinker imported was 1,100,000
tons.  For further information concerning licensing procedures please refer to Annex 3 herein.
Imports of iron and steel:
The Vietnam National Steel Corporation is allocated to import 40 per cent of the annual total
import quota (500,000 tons in 1997). The remaining quota is assigned among other licensedenterprises.
For detailed information regarding steel import restriction, please refer to the answer to
question 250 (WT/ACC/VNM/3).
Export, import and production of pharmaceuticals:
The Medical Import-Export Company is a focal-point enterprise, specializing in importing
pharmaceuticals to meet demands over certain periods of time.
Export, import and distribution of gold, precious metals and stones:
The Vietnam National Gold, Silver and Precious Stone Corporation is the only enterprise
having the right to import and export.
Plant variety and husbandry, materials for production of insecticides and veterinary medicines:
Export and import activities are executed by the focal-point enterprises (the list of these
businesses is to be approved annually by the Ministry of Agriculture and Rural Development).
Broadcasting and receiving, switch board:
Only registered enterprises are allowed to conduct related trading activities.
Cultural products:
Importation is executed by those focal-point enterprises, which are approved by the Ministry
of Culture and Information.WT/ACC/VNM/3/Add.1
Page 62
Rice:
Export of rice is carried out by the focal-point enterprises; the list of them to be approved
annually.
Domestic prices are determined by market mechanism. Except for cases mentioned in
Annex 9 and the related answers.
IV. Statistics:
Apart from the overall statistics on the national economy up to 1996, other detailed data on
each enterprise is not collected due to the following reasons:
- trading activities are not confined in any particular field;
- for the time-being, no trade data exists due to trading monopoly or privileges.
Regarding the overall statistics of the national economy, please refer to Appendix 2 herein.WT/ACC/VNM/3/Add.1
Page 63
ANNEX 8
LIST OF FOREIGN TRADE AGREEMENTS
A. Foreign Trade Agreements
No. Country Name Signed on
1. Algeria 1994
2. Angola 1978
3. Argentina 1996
4. Australia 1990
5. Bangladesh 1978
6. Belarus 1992
7. Bulgaria 1993
8. Cambodia 1994
9. Canada 1995
10. Chile 1993
11. China 1991
12. Congo 1978
13. Cuba 1996
14. Czech Republic 1994
15. Egypt 1964
16. Ethiopia 1978
17. European Communities 1995
18. Guinea Bissau 1979
19. Guinea, Rep. of 1961
20. Hungary 1990
21. India 1997
22. Indonesia 1995
23. Iran 1994
24. Iraq 1977
25. Israel 1996
26. Jordan 1996
27. Kazakstan 1994
28. Korea, Republic of 1993
29. Korea, PDR 1991
30. Kuwait 1995
31. Laos 1993
32. Latvia 1994
33. Libya 1983WT/ACC/VNM/3/Add.1
Page 64
No. Country Name Signed on
34. Madagascar 1980
35. Malaysia 1992
36. Malta 1977
37. Mozambique 1978
38. Myanmar 1994
39. New Zealand 1994
40. Norway 1996
41. Palestine 1994
42. Philippines 1978
43. Poland 1991
44. Romania 1994
45. Russian Federation 1992
 46. Singapore 1992
47. Slovak Republic 1993
48. Sri Lanka 1978
49. Syria 1994
50. Thailand 1978
51. Tunisia 1994
52. Turkey 1997
53. Ukraine 1992
54. Uzbekistan 1994
55. Yemen 1977
B.1. General Treaties
- Agreement on Co-operation between Vietnam and the European Communities (Signed by
Vietnam and the European Communities on 17 July 1995);
- Treaty on Labour Co-operation Between Vietnam and Laos (Signed by the Governments of
Vietnam and Laos on 29 June 1995);
- Protocol on Information Co-operation Between Vietnam and Malaysia (Signed by Vietnam
and Malaysia on 4 July 1995);
- Protocol on Economic Co-operation and Development Between Vietnam and Germany
(Signed by Vietnam and Germany on 21 July 1995);
- Decision No. 4553/QD/CTN Concerning the Acce ssion of the Socialist Republic of Vietnam
to the New York Convention on the Recognition and Enforcement of Foreign Arbitral
Awards dated 10 June 1958 (Issued by the State President on 28 July 1995);
- Memorandum of Understanding on the Repatria tion of Vietnamese Citizens Expelled by
Canada (Signed between Vietnam and Canada on 4 October 1995);WT/ACC/VNM/3/Add.1
Page 65
- Agreement on Co-operation in the field of Telecommunications between the Republic of
Korea and Vietnam (Signed by Korea and Vietnam in October 1995);
- Memorandum of Understanding on the Provision of Assistance in Financial Management
(Signed by Vietnam and Canada on 13 November 1995);
- Memorandum of Understanding on the Provision of Assistance in Environment Management
(Signed by Vietnam and Canada on 13 November 1995);
- Agreement on Financial Co-operation for the 1995 Fiscal Year Between Vietnam and
Germany (Signed by Vietnam and Germany on 16 November 1995);
- Framework Agreement on Economic, Trade, Culture, Scientific and Technological Co-
operation between Vietnam and Togo (Signed by Vietnam and Togo in November 1995);
- Agreement on Co-operation between Vietnam a nd Sweden (Signed by the Governments of
Vietnam and Sweden on 24 November 1995);
- Financial Protocol for 1995 Between Vietnam and France (Signed by the Governments of
Vietnam and France on 30 November 1995);
- Frame Agreement on Economic, Industrial and Technological Co-operation Between
Vietnam and Greece (Jointly signed by Vietnam and Greece on 12 January 1996);
- Agreement on Economic, Cultural, Scientific and Technological Co-operation Between
Vietnam and Laos in the Period 1996 - 2000 (Signed by the Governments of Vietnam andLaos on 14 January 1996);
- Frame Agreement on Economic, Trade, Scientific and Technological Co-operation between
Vietnam and Albania (Signed by the Governments of Vietnam and Albania on
17 January 1996);
- Agreement on Economic, Scientific, Technological, Trade and Agricultural Co-operation
between Vietnam and Israel (Signed by the Gove rnments of Vietnam and Israel on 23 January
1996);
2. Tax Treaties
- Agreement between Vietnam and Malaysia for the Avoidance of Double Taxation and
Prevention of Fiscal Evasion With Respect to Taxes on Income;
- Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion With
Respect  to Taxes on Income between the Government of the Socialist Republic of Vietnam
and the Government of Australia (Signed on 13 April 1992);
- Agreement on the Avoidance of Double Taxation and Prevention of Fiscal Evasion With
Respect to Taxes on Income Between the Government of the Socialist Republic of Vietnamand the Government of the Kingdom of Thailand (Signed on 23 December 1992);
- Agreement between Vietnam and France for the Avoidance of Double Taxation and
Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital Gains (Signed
by Vietnam and France on 10 February 1993);WT/ACC/VNM/3/Add.1
Page 66
- Agreement between Vietnam and Singapore for the Avoidance of Double Taxation and
Prevention of Fiscal Evasion With Respect to Taxes on Income (Signed by Vietnam and
Singapore on 2 March 1994);
- Agreement between Vietnam and Sweden for the Avoidance of Double Taxation and
Prevention of Fiscal Evasion With Respect to Taxes on Income (Signed by Vietnam and the
Sweden on 24 March 1994);
- Agreement between Vietnam and the United Kingdom for the Avoidance of Double Taxation
and Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital Gains
(Signed by Vietnam and the United Kingdom on 9 April 1994);
- Agreement between Vietnam and the Republic of Korea for the Avoidance of Double
Taxation and Prevention of Fiscal Evasion With Respect to Taxes on Income (Signed by
Vietnam and Korea on 20 May 1994);
- Agreement between Vietnam and Hungary fo r the Avoidance of Double Taxation and
Prevention of Fiscal Evasion With Respect to Taxes on Income (Signed by Vietnam and
Hungary on 26 August 1994);
- Agreement between Vietnam and India for the Avoidance of Double Taxation and Prevention
of Fiscal Evasion With Respect to Taxes on Income (Signed by Vietnam and India on
7 September 1994);
- Agreement between Vietnam and Netherlands for the Avoidance of Double Taxation and
Prevention of Fiscal Evasion With Respect to Taxes on Income (Signed by Vietnam and
Netherlands on 24 January 1995);
- Agreement between Vietnam and China for the Avoidance of Double Taxation (Jointly
signed by Vietnam and China in May 1995);
- Agreement between Vietnam and Malaysia for the Avoidance of Double Taxation (Signed by
Vietnam and Malaysia on 9 September 1995);
- Agreement between Vietnam and Japan for the Avoidance of Double Taxation and
Prevention of Fiscal Evasion With Respect to Taxes on Income (Signed by Vietnam and
Japan on 24 October 1995);
- Agreement on Avoidance of Double Taxation between Vietnam and Germany (Signed by
Vietnam and Germany on 16 November 1995);
- Agreement on Avoidance of Double Taxation between Vietnam and Laos (Jointly signed by
the Government of Vietnam and Laos on 14 January 1996);
- Agreement on Avoidance of Double Taxation between Vietnam and Uzbekistan (Signed by
the Government of Vietnam and Uzbekistan on 28 January 1996).WT/ACC/VNM/3/Add.1
Page 67
ANNEX 9
REGIME FOR PRICE MANAGEMENT
AND PRICE STABILIZATION FUND'S SURCHARGE
I. List of Goods with Prices under State Control
Up to May 1997, the Vietnamese Government appropriately sets prices for the following
goods:
1. Setting concrete price levels which have to be followed by enterprises and consumers, for:
-g a s ;
- products on orders paid for from the State budget.
2. Setting ceiling prices:  enterprises have the right to negotiate and set concrete prices not
exceeding the upper limits (ceiling price) set by the Government for:
- petroleum;
- steel and iron;- cement;
- newsprint and writing paper;
- urea fertilizer;
- maximum import prices in foreign currency for imported petroleum and fertilizer.
3. Setting floor price: enterprises have the rights to negotiate and set concrete prices not falling
below the lower limits (floor price) set by the Government, for:
-r i c e ;
- minimum price in foreign currency for exported rice and crude oils.
For goods other than those specified in items 1, 2 and 3, prices are negotiated and set by
enterprises, buyers and sellers themselves.  The Gove rnment will intervene only if there is evidence of
dumping, artificial raising or depressing of prices which causes injury to domestic production and
consumption.
The list of goods under price control as described above is maintained up until the year 2000.
From the year 2000 onwards, the number of goods under price control mechanism will be reduced. In
the first phase, direct price setting for urea, cement, steel and paper will be removed.
For further details on the current price management regime of Vietnam, please see the
following table:
No. HS Code Description Price managing
officePrice managing measures
1. Auto spirit Prime Minister Setting ceiling price
2. Diesel ditto ditto
3. Mazout ditto ditto
4. Kerosene ditto dittoWT/ACC/VNM/3/Add.1
Page 68
No. HS Code Description Price managing
officePrice managing measures
5. Gas ditto Setting the standard price.
The Government will keep price-managing regime due to the monopolysituation in the market.
6. Iron and steel State Pricing
CommitteeSetting ceiling price.
As planned, price management regimefor urea fertilizer, cement, iron and steeland newsprint paper will respectively be
removed.
7. Urea fertilizer ditto ditto
8. Cement ditto ditto
9. Newsprint paper ditto ditto
II. Price Stabilization Fund
Since April 1993, the Vietnamese Government has been operating the Price Stabilization
Fund, which collects a part of the difference between domestic and world market prices and spendsthe collected revenues for the purpose of price stab ilization and protection of domestic production and
consumption.
Surcharges for price stabilization  are independent from tax policy. As surcharges are
collected in the case of large price differences occurring. Therefore, there is no fixed list of goods and
services subject to price stabilization fund.
Since 1993, surcharges have been imposed by the Government of Vietnam on the following
items:
- imported goods:  petroleum, construction iron and steel and DAP fertilizer;
- exported goods:  coffee, rubber, cashew nuts.
By May 1997 due to large price differences on a few items, surcharges were imposed on the
following items:
- imported goods:  sheet steel, construction iron and steel;
- exported goods:  cashew nuts.
The surcharge submitted to the Price Stabilization Fund is spent, in the first instance, on
goods from which surcharges have been collected and some other goods upon the order of the
Government in order to stabilize prices and protect production and consumption. Recently, the Price
Stabilization Fund is used to subsidize a part of interest payment for purchase for reserves of goods tobe consumed domestically or exported in order not to let domestic prices of paddy, rice, rubber, sugar
cane, urea and pork, etc. drop too much to cause injury to production.
The aforesaid policy of surcharge of the Price Stabilization Fund is maintained up to the
year 2000 and applicable to important essential goods such as paddy and rice, coffee, rubber, sugar
cane, cashew nuts, petroleum related products, iron and steel, fertilizer.WT/ACC/VNM/3/Add.1
Page 69
From the year 2000 onwards, the Price Stabilization Fund will be transformed step-by-step
into a set of price stabilization funds on an item-per- item basis in order to lessen the impact of market
price shocks on production and consumption.WT/ACC/VNM/3/Add.1
Page 70
APPENDIX 1
THE LIST OF CONSUMER GOODS
I. Foodstuffs
1. Dairy produce:
Chapter 4 - Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere
specified or included
Code
Description
Heading Subheading
0401 Milk and cream, not concentrated nor containing added sugar or other sweetening
matter
0401 00 10 --  Fresh milk of all kinds, not processed, not canned or boxed
0401 00 90 --  Other
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter
0402 00 10 --  Milk and cream, concentrated, not containing added sugar or other sweetening
matter
--  Other
0402 00 91 ---  In powder with manufacturer’s instructions: to be used for children aged not
more than 6 months (in the package of products)
0402 00 99 --  Other
0403 00 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented  or
acidified milk and cream, whether or not concentrated or containing added sugar orother sweetening matter or flavoured or containing added fruit, nuts or cocoa
0404 Whey, whether or not concentrated or containing added sugar or other sweetening
matter; products consisting of natural milk constituents, whether or not containingadded sugar or other sweetening matter, not elsewhere specified or included
0404 00 10 --  Fresh milk of all kinds, processed, canned and boxed
0404 00 90 --  Other
0405 Butter and other fats and oils derived from milk; dairy spreads
0405 00 10 --  Butter oil for milk production
0405 00 90 --  Other
0406 Cheese and curd for cheese production
0406 00 10 --  Curd for cheese production
0406 00 90 --  OtherWT/ACC/VNM/3/Add.1
Page 71
2. Confectionery:
Chapter 17 - Sugars and sugar confectionery
Code
Heading Subheading Description
1701 Cane or beet sugar and chemically pure sucrose, in solid form
-  Raw sugar not containing added flavouring or colouring matter:
1701 11 --  Raw cane sugar
1701 12 --  Raw beet sugar
1701 12 ---  Other
1701 91 --  Containing added flavouring or colouring matter
1701 99 --  Other
1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in
solid form; sugar syrups not containing added flavouring or colouring matter;artificial honey, whether or not mixed with natural honey; caramel
1702 10 -  Lactose and lactose syrup
1702 20 -  Maple sugar and maple syrup
1702 30 -  Glucose and glucose syrup, not containing fructose or containing in the dry state
less than 20% by weight of fructose
1702 40 -  Glucose and glucose syrup, containing in the dry state at least 20% but less than
50% by weight of fructose
1702 50 -  Chemically pure fructose
1702 60 -  Other fructose and fructose syrup, containing in the dry state more than 50% by
weight of fructose
1702 90 -  Other, including invert sugar
1702 90 10 --  Maltose and maltose syrup
1702 90 20 --  Artificial honey
1702 90 30 --  Caramel
1702 90 90 --  Other
1703 Molasses resulting from the extraction or refining of sugar
1704 Sugar confectionery (including white chocolate), not containing cocoa
1704 10 -  Chewing gum, whether or not sugar-coated
1704 90 -  Other sugar confectionery
Chapter 18 - Cocoa and cocoa preparations
Code
Heading Subheading Description
1806 Chocolate and other food preparations containing cocoaWT/ACC/VNM/3/Add.1
Page 72
Chapter 19 - Preparations of cereals, flour, starch or milk; pastrycooks’ products
Code
Heading Subheading Description
1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing
cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical
use, sealing wafers, rice paper and similar products
1905 10 00 -  Crispbread
1905 20 00 -  Gingerbread and the like
1905 30 00 -  Sweet biscuits; waffles and wafers
1905 40 00 -  Rusks, toasted bread and similar toasted products
3. Beverages:
Chapter 20 - Preparations of vegetables, fruit, nuts or other parts of plants
Code
Heading Subheading Description
2009 Fruit juices (including grape must) and vegetable juices, unfermented and not
containing added spirit, whether or not containing added sugar or other sweeteningmatter
Chapter 22 - Beverages, spirits and vinegar
Code
Heading Subheading Description
2201 Waters, including natural or artificial mineral waters and aerated waters, not
containing added sugar or other sweetening matter nor flavoured; ice and snow
2202 Waters, including mineral waters and aerated waters, containing added sugar or
other sweetening matter or flavoured, and other non-alcoholic beverages, notincluding fruit or vegetable juices of heading No.20.09
2203 00 Beer made from malt
2203 00 10 --  Not in airtight tins
2203 00 20 --  Bottled
2203 00 30 --  In airtight tins
2204 Wine or fresh grapes, including fortified wines; grape must other than that of
heading No.20.09
2204 10 -  Sparkling wine
--  Other wine; grape must with fermentation prevented or arrested by the additionof alcohol
2204 21 --  In containers holding 2 litres or lessWT/ACC/VNM/3/Add.1
Page 73
Code
Heading Subheading Description
2204 29 --  Other
2204 29 10 --  Grape must with fermentation preven ted or arrested by the addition of alcohol
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic
substances
2205 10 -  In containers holding 2 litres or less
2205 90 -  Other
2206 00 Other fermented beverages (for example, cider, perry, mead); mixtures of
fermented beverages and mixtures of fermented beverages and non-alcoholic
beverages, not elsewhere specified or included
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol;
spirits, liqueurs and other spirituous beverages
2208 20 -  Spirits obtained by distilling grape wine or grape marc
2208 30 -  Whiskies
2208 40 -  Rum and tafia
2208 50 -  Gin and Geneva
2208 90 -  Other
4. Fruits (fresh or dried):
Chapter 8 - Edible fruit and nuts; peel of citrus fruit or melons
Code
Heading Subheading Description
0801 Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or
peeled
0802 Other nuts, fresh or dried, whether or not shelled or peeled
0803 Bananas, including plantains, fresh or dried
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or
dried
0805 Citrus fruit, fresh or dried
0806 Grapes, fresh or dried
0807 Melons (including watermelons) and papaws (papayas), fresh
0808 Apples, pears and quinces, fresh
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
0810 Other fruit, fresh
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen,
whether or not containing  added sugar or other sweetening matterWT/ACC/VNM/3/Add.1
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Code
Heading Subheading Description
0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in
brine, in sulphur water or in other preservative solutions), but unsuitable in thatstate for immediate consumption
0813 Fruit, dried, other than that of headings Nos. 08.01 to 08.06; mixtures of nuts or
dried fruits of this Chapter
5. Food of all kinds in airtight tin:
Chapter 21 - Miscellaneous edible preparations
Code
Heading Subheading Description
2103 Sauces and preparations therefor; mixed condiments and mixed seasonings;
mustard flour and meal and prepared mustard
2104 Soup and broths and preparations therefor; homogenised composite food
preparations
Chapter 2 - Meat and edible meat offal
Code
Heading Subheading Description
0201 Meat of bovine animals, fresh or chilled
0202 Meat of bovine animals, frozen
0203 Meat of swine, fresh, chilled or frozen
0204 Meat of sheep or goats, fresh, chilled or frozen
0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies,
fresh, chilled or frozen
0207 Meat and edible offal, of the poultry of heading No.01.05, fresh, chilled or frozen
0208 Other meat and edible meat offal, fresh, chilled or frozen
0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted,
fresh, chilled, frozen, salted, in brine, dried or smoked
0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and
meals of meat or meat offalWT/ACC/VNM/3/Add.1
Page 75
Chapter 3 - Fish and crustaceans, molluscs and other aquatic invertebrates
Code
Description
Heading Subheading
0301 Live fish
0301 10 -  Ornamental fish
0301 90 -  Other live fish
0301 90 10 --  For breeding
0301 90 90 --  Other
0301 91 --  Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus
aquabonita, Oncorhynchus gilae, On corhynchus apache and Oncorhynchus
chrysogaster)
0301 92 --  Eels (Anguilla spp)
0301 93 --  Carp
0301 93 10 ---  For breeding
0301 93 90 ---  Other
0301 99 00 --  Other
0301 99 10 ---  For breeding
0301 99 90 ---  Other
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No.03.04
0303 Fish, frozen, excluding fish fillets and other fish meat of heading No.03.04
0304 Fish  fillets and other fish meat (whether or not minced), fresh, chilled or frozen
0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during
the smoking process; flours, meals and pellets of fish meal fit for human
consumption
0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in
brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether ornot chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans,
fit for human consumption
0306 00 10 --  For breeding
0306 00 90 --  Other
0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in
brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled,frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebratesother than crustaceans, fit for human consumption
0307 00 10 --  For breeding
0307 00 90 --  OtherWT/ACC/VNM/3/Add.1
Page 76
II. Personal and Home Appliances
1. Kitchenware:
Chapter 39 - Plastics and articles thereof
Code
Description
Heading Subheading
3924 Tableware, kitchenware, other household articles and toilet articles, o f
plastics
Chapter 44 - Wood and articles of wood; wood charcoal
Code
Description
Heading Subheading
4419 00 00 Tableware and kitchenware, of wood
Chapter 73 - Articles of iron or steel
Code
Description
Heading Subheading
7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for
central heating), barbecues, braziers, gas-ring, plate warmers and similar
non-electric domestic appliances, and parts thereof, of iron or steel
Chapter 74 - Copper and articles thereof
Code
Description
Heading Subheading
7418 Table, kitchen or other household articles and parts thereof, of copper; pot
scourers and scouring or polishing pads, gloves and the like, of copper;
sanitary ware and parts thereof, of copper
Chapter 76 - Aluminium and articles thereof
Code
Description
Heading Subheading
7615 Table, kitchen or other household articles and parts thereof, of aluminium;
pot scourers and scouring or polishing pads, gloves and the like, o f
aluminium; sanitary ware and parts thereof, of aluminiumWT/ACC/VNM/3/Add.1
Page 77
Chapter 82 - Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Code
Description
Heading Subheading
8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives,
sugar tongs and similar kitchen or tableware
Chapter 69 - Ceramic products
Code
Description
Heading Subheading
I - goods of siliceous fossil meals or of similar siliceous earths and refractory goods
6911 Tableware, kitchenware, other household articles and toilet articles, o f
porcelain or china
Chapter 70 - Glass and glassware
Code
Description
Heading Subheading
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration
or similar purposes (other than that of heading Nos.70.10 or 70.18)
2. Indoor furniture:
Chapter 63 - Other made up textile articles; sets;  worn clothing and worn textile articles; rags
Code
Description
Heading Subheading
I - Other made up textile articles
6301 Blankets and travelling rugs
6302 Bed linen, table linen, toilet linen and kitchen linen
6303 Curtains (including drapes) and interior blinds; curtain or bed valances
Chapter 91 - Clocks and watches and parts thereof
Code
Description
Heading Subheading
9105 Other clocks
-  Alarm clocksWT/ACC/VNM/3/Add.1
Page 78
Code
Description
Heading Subheading
9105 11 00 --  Electrically operated
9105 19 00 --  Other
-  Wall clocks:
9105 21 00 --  Electrically operated
9105 29 00 --  Other
-  Other:
9105 91 --  Electrically operated
9105 99 --  Other
Chapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed
furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs,
illuminated name-plates and the like; prefabricated buildings
Code
Description
Heading Subheading
9403 Other furniture and parts thereof
9404 Mattress supports; articles of bedding and similar furnishing (for example,
mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with
springs or stuffed or internally fitted with any material or of cellular rubber
or plastics, whether or not covered
3. Toys for children:
4. Musical and sport equipment:
5. Ready-made cloths and garments of all kinds:
Chapter 61 - Articles of apparel and clothing accessories, knitted or crocheted
Code Description
Heading Subheading
6101 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-
jackets), wind-cheaters, wind-jackets and similar articles, knitted or
crocheted, other than those of heading No.61.03
6102 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including
ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted orcrocheted, other than those of heading No.61.04
6103 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace
overalls, breeches and shorts (other than swimwear), knitted or crocheted
6104 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided
skirt, trousers, bib and brace overalls, breeches and shorts (other than
swimwear), knitted or crochetedWT/ACC/VNM/3/Add.1
Page 79
Code Description
Heading Subheading
6105 Men's or boys' shirts, knitted or crocheted
6106 Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted
6107 Men's or boys' underpants, briefs, night-shirts, pyjamas, bathrobes, dressing
gowns and similar articles, knitted or crocheted
6108 Women's or girls' slips, petticoats, briefs, panties, night-dresses, pyjamas,
negligees bathrobes, dressing gowns and similar articles, knitted or
crocheted
6109 T-shirts, singlets and other vests, knitted or crocheted
6110 Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or
crocheted
6111 Babies' garments and clothing accessories, knitted or crocheted
6113 Garments, made up of knitted or crocheted fabrics of  heading Nos. 59.03,
59.06; 59.07
6114 Other garments, knitted or crocheted
6115 Panty hose, tights, stockings, socks and other hosiery, including stockings
for varicose veins and footwear without applied soles, knitted or crocheted
6116 Gloves, mittens and mitts, knitted or crocheted
6117 Other made up clothing accessories, knitted or crocheted; knitted or
crocheted parts of garments or of clothing accessories
6117 10 -  Shawls, scarves, mufflers, mantillas, veils and the like
6117 20 -  Ties, bow ties and cravats
6117 80 -  Other accessories
6117 90 -  Parts
Chapter 62 - Articles of apparel and clothing accessories, not knitted or crocheted
Code
Description
Heading Subheading
6201 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-
jackets), wind-cheaters, wind-jackets and similar articles, other than those
of heading No. 62.03
6202 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including
ski-jackets), wind-cheaters, wind-jackets and similar articles, other thanthose of  heading No.62.04
6203 Men's or boys' suits, ensemble, jackets, blazers, trousers, bib and brace
overalls, breeches and shorts (other than swimwear)
6204 Women's or girls' suit, ensembles, jackets, blazers, dresses, skirts, divided
skirts, trousers, bib and brace overalls, breeches and (other than
swimwear)WT/ACC/VNM/3/Add.1
Page 80
Code
Description
Heading Subheading
6205 Men's or boys' shirts
6206 Women's or girls' blouses, shirts and shirts- blouses
6207 Men's or boys' singlets and other vests, underpants, briefs, night- shirts,
pyjamas, bathrobes, dressing gowns and similar articles
6208 Women's or girls' singlets and other vests, slips, petticoats, briefs,
panties, night-dresses, pyjamas,  negligees, bathrobes, dressing gownsand similar articles
6209 Babies' garments and clothing accessories
6210 Garments, made up of fabrics of heading Nos. 56.02, 56.03, 59.03, 59.06
or 59.07
6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar
articles and parts thereof, whether or not knitted or crocheted
6213 Handkerchiefs
6214 Shawls, scarves, mufflers, mantillas, veils and the like
6215 Ties, bow ties and cravats
6216 Gloves, mittens and mitts
6217 Other made up clothing accessories; parts of garments or of  clothing
accessories, other than those of  heading No.62.12
6217 10 -  Accessories
6217 10 10 --  Stockings, socks and sockets
6217 10 20 --  Shoulder pads and other pads or linings for the garment industry
6217 10 90 --  Other
6217 90 00 -  Parts
Chapter 64 - Footwear, gaiters and the like; parts of such articles
Code
Description
Heading Subheading
6401 Waterproof footwear with outer soles and uppers of rubber or of plastics,
the upper of which are neither fixed to the sole nor assembled by stitching,
riveting, nailing, screwing, plugging or similar processes
6402 Other footwear with outer soles and uppers of rubber or plastics
6403 Footwear with outer soles of rubber, plastics, leather or composition leather
and uppers of leather
6404 Footwear with outer soles of rubber, plastics, leather or composition leather
and uppers of textile materials
6405 Other footwear
6406 Parts of footwear; removable in-soles, heel cushions and similar articles;
gaiters, leggings and similar articles, and parts thereofWT/ACC/VNM/3/Add.1
Page 81
Chapter 65 - Headgear and parts thereof
Code
Description
Heading Subheading
6503 Felt hats and other felt headgear, made from the hat bodies, hoods or
plateaux of  heading No.65.01, whether or not lined or trimmed
6504 Hats and other headgear, plaited or made by assembling strips of any
material, whether or not lined or trimmed
6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or
other textile fabric, in the pieces (but not in strips), whether or not lined or
trimmed; hair-nets of any material, whether or not lined or trimmed
6506 Other headgear, whether or not lined or trimmed
6506 10 -  Safety headgear
6506 20 --  Motor headgear
--  Other
6506 91 -  Of rubber or of plastics
6506 92 -  Of furskin
6506 99 -  Of other material
Chapter 66 - Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts
thereof
Code
Description
Heading Subheading
6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden
umbrellas and similar umbrellas)
6. Beauty preparations:
Chapter 33 - Essential oils and resinoids; perfumery, cosmetic  or toilet preparations
Code
Description
Heading Subheading
3303 00 Perfumes and toilet waters
3303 00 10 -  Semi-finished perfumes and toilet waters of all kinds (condensed for
finished perfumes production)
3303 00 90 -  Finished perfume and toilet waters of all kinds
3304 Beauty or make-up preparations and preparations for the care of the skin
(other than medicaments), including sunscreen or sun tan preparations;
manicure or pedicure preparations
3304 10 -  Face make-up preparations
3304 20 -  Eye make-up preparationsWT/ACC/VNM/3/Add.1
Page 82
Code
Description
Heading Subheading
-  Other:
3304 91 --  Powders
3304 99 --  Other
3305 Preparations for use on the hair
3305 10 -  Shampoos
3305 10 10 --  Semi-finished and condensed for finished shampoo production
3305 10 90 --  Other
3305 20 -  Preparations for permanent waving or straightening
3305 30 -  Hair lacquers
3305 90 -  Other
3306 Preparations for oral or dental hygiene, including denture fixative pastes
and powders; yarn used to clean between the teeth (dental floss), in
individual retail packages
3306 10 -  Dentifrices
3306 90 -  Other
3307 Pre-shave, shaving or after-shave preparations, personal deodorants, bath
preparations, depilatories and other perfumery, cosmetic or toilet
preparations, not elsewhere specified or included; prepared room
deodorisers, whether or not perfumed or having disinfectant properties
3307 10 -  Pre-shave, shaving or after-shave preparations
3307 20 -  Personal deodorants and antiperspirants
3307 30 -  Perfumed bath  salts and other bath preparations
-  Preparations for perfuming or de odorizing rooms, including odoriferous
preparations used during religious rites:
3307 41 --  "Agarbatti" and other odoriferous preparations which operate by burning
3307 49 --  Other
3307 90 90 --  Other
III. Completed Electrical, Electronics and Optical Goods
1. Electrical instruments:
- Electrical home appliances;- Fan of all kinds;
- Home air-conditioning machines;
- Refrigerators;- Electric filament or discharge lamps.
2. Electronics:
- Television, radio, cassette, video cassette player, recorder, cassette player of all kindsWT/ACC/VNM/3/Add.1
Page 83
3. Optical goods:
- Camera, cinematographic cameras, video recorder, spectacles and apparatus and equipment
for photographic
IV. Vehicles for Passenger Transportation
1. Vehicles of not exceed 20 seats
2. Motor with 2 wheels, piston engine of a cylinder capacity not exceeding 175 cm33. Cycle with 2 wheelsWT/ACC/VNM/3/Add.1
Page 84APPENDIX 2
MAJOR ECONOMIC AND SOCIAL INDICATORS FOR 1991 -1996
Indicator/Year Unit 1991 1992 1993 1994 1995 1996
1. Population
- Population million people  67.8 69.4 71 72.5 74 75.4
- Population growth rate % 102.3 102.4 102.3 102.1 102 101.9
2. Gross Domestic Product (GDP) billion VND
- GDP, at current prices " 76,707 110,535 136,571 170,258 222,840  258,609
+ Agriculture, forestry and fishery sector " 31,058 37,513 40,796 48,865 63,219 70,334
+ Industry and construction sector " 18,252 30,135 39,742 50,481 66,804 79,501
+ Service sector " 27,397 42,887 56,303 70,912 92,817 108,774
-  GDP per capita
+ GDP per capita in VND thousand VND 1,131 1,593 1,924 2,348 3,011 3,430
+ GDP per capita in US$ US$ 122 143 181 214 271 309
- GDP structure % 100 100 100 100 100 100
+  Agriculture, forestry and fishery sector " 40.5 33.9 29.9 28.7 18.4 27.2
+ Industry and construction sector " 23.8 27.3 28.9 29.6 30 30.7
+  Service sector " 35.7 38.8 41.2 41.7 41.6 42.1
- GDP (at constant prices of 1989) thousand VND 31,286 33,991 36,735 39,982 43,797 47,888
+ Agriculture, forestry and fishery sector " 12,264 13,132 13,634 14,169 14,892 15,551
+ Industry and construction sector " 7,228 8,242 9,324 10,631 12,113 14,002
+ Service sector " 11,794 12,617 13,777 15,152 16,792 18,335
- GDP growth rate % 106 108.6 108.1 108.8 109.5 109.3
+ Agriculture, forestry and fishery sector " 102.2 107.1 103.8 103.9 104.7 104.4
+ Industry and construction sector " 109 114 113.1 114 113.9 114.4WT/ACC/VNM/3/Add.1
Page 85Indicator/Year Unit 1991 1992 1993 1994 1995 1996
+ Service sector " 108.3 107 109.2 110.2 110.9 110
3. Gross production output growth rate
+ Agriculture, forestry and fishery sector % 101.3 117.1 105.6 104.2 104.6 104.8
+ Industry and construction sector % 110.3 116.4 113.5 113.9 114.2 114.1
+ Service sector % 113.8 108.4 113.7 112.6 111.4 110.5
Structure of gross output of industry  % 100 100 100 100 100 100
State % - - - 60.5 51.9 50.8
Non-State % - - - 28.0 24.5 24.2
Foreign investment % - - - 11.5 23.6 25.0
4. Saving and Investment
- Asset accumulation/GDP % 15.1 17.6 24.9 25.5 27.1 27.9
+ Domestic accumulation/GDP % 13.1 16.3 17.4 16.5 17.1 16.9
- State budget % 1.3 4.1 2.5 5 5.2 -
- enterprises, individuals % 11.9 12.2 14.6 11.5 12.1 -
+ Foreign accumulation/GDP (Current
account)% 1.9 0.7 7.5 9 10 11
5. Agriculture, forestry and fishery sector
Agriculture
- Gross output (at 1989 constant price) billio n VND 14,739 15,973 17,033 17,856 19,023 20,000
- Gross output growth rate %  102.9 108.4 106.6 104.8 106 104.9
- Gross output of food crops (paddy
equivalent)thousand tons 21,990 24,215 25,502 26,199 27,571 29,140
+ Paddy " 19,622 21,590 22,836 23,582 24,926 26,440
+ Other cereals (paddy equivalent) " 2,368 2,625 2,663 2,671 2,645 2,700
- Gross output of major industrial crops
+ Mulberry thousand tons 103.5 142.8 191.3 169.3 148.9 157
+ Sugar cane " 6,130.9 6,437 6,083.2 7,750.1 10,711.2 11,250
+ Peanut " 234.8  226.7 259.3 294.4 334.4 -
+ Soybean " 80 80 105.7 124.5 125.5 -WT/ACC/VNM/3/Add.1
Page 86Indicator/Year Unit 1991 1992 1993 1994 1995 1996
+  Tobacco " 36.2 27.3 20.3 21.7 25.8 -
+ Tea " 33.1 36.2 37.7 42 40.2 185
+ Coffee " 100 119 136 180 218.1 210
+ Rubber " 64.6  67 96.9 128.8 122.7 127.5
- Animal husbandry
+ Buffalo thousand head 2,858.6 2,886.5 2,960.8 2,977.3 2,962.8 2,953.7
+  Cattle " 3,135.6 3,201.8 3,330 3,466.8 3,638.9 3,800
+  Pig “ 12,194.3 13,891.7 14,873. 9 15,587.7 16,306.4 16,921.3
(b) Forestry
- Gross output (at 1989 constant price) b illion VND 1,416.2 1, 386 1,371.6 1,417.1 1,449.4 1,494
- Gross output growth rate % 102.7 97.9 99 103.3 102.3 103.1
- Gross output of exploited forestry products
+ Wood thousand m3 3,210 2,686.6 2,884 2,823.5 2,754 -
(c) Fishery
- Gross output (at 1989 constant prices) b illion VND 1,561.9 1, 622.2 1,780 2,224.2 2,475 2,586.4
- Gross output growth rate % 104.1 103.9 109.7 125 111.3 104.5
6. Industry
- Gross output (at 1989 constant prices) billio n VND 15,471 1,8117 20,412 23,214 26,463 30,194
- Gross output growth rate % 110.4 117.1 112.7 113.7 114.6 114.1
- Major products
+ Crude oil million tons 4 5.5 6.3 7.1 7.6 8.8
+ Coal “ 5 5 5.9 5.7 7.7 8.8
+ Electricity million kw/h 9,307  9,818 10,815 12,476 14,691 17,000
+ Steel thousand tons 149 196 243 297 380 649
+ Cement “ 3,127 3,926 4,848 5,371 5,854 6,251
+ Paperboard “ 109 118 128 154 204 223
+ Fabrics thous. metres 280 272 215 228 221 281
+ Sugar, sugar syrups thousand tons 372 365 369 364 593 588
+ Washing preparations “  69 72 88 97 101 170WT/ACC/VNM/3/Add.1
Page 87Indicator/Year Unit 1991 1992 1993 1994 1995 1996
+ Beer million litres 131 169 230 282 376 512
+ Cigarettes million packs 1,298 1,541 1,713 1,942 2,017 2,142
7. Foreign trade
Exportation and Importation
- Export turnover million US$ 2,087 2,581 2,985 4,054 5,449 7,255.8
Of which foreign invested enterprises million US$ - - - - 440 786
- Major exports
+ Crude oil million tons 3.9 5.4 6.1 6.9 7.6 8.7
+ Coal million tons 1.2 1.6 1.4 2.0 2.8 3.6
+ Garment million US$ 116. 8  190.2 238.8 475.6 850 1,150
+ Rice thousand tons 1,033 1,946 1,722 1,893 1,998 3,003
+ Coffee “ 93.4 116.2 122.7 176.4 248.1 239
+ Rubber “ 62.9 81.9 96.7 135.5 138.1 121
- Import turnover million US$ 2,338 2,541 3,924 5,826 8,155 11,144
Of which foreign invested enterprises million US$ - - - - 1,468 2,043
- Major imports
+ Steel of all kinds thousand tons 113 343 686 754  1,116 1,548
+ Petroleum of all kinds “ 2,572 3,142 4,091 4,531 5,003 5,804
+ Nitrogenous fertilizers “ 2,662 2,420 3,018 4,134 - -
(b) Official Development Assistance (ODA)
- ODA commitments million US$ - - 1,811 1,941 2,265 2,431
- ODA disbursements million US$ - - 413 726 737 902
Of which
+ Plurilateral “ - - 210 408 380 526
+ Bilateral " - - 162 258 287 296
(c) Foreign investment (1988-91)
- Number of licensed projects projects 373 193 272 362 404 365
- FDI approvals million US$ 2,985 2,290 3,144 3,843 6,616 8,661
Of whichWT/ACC/VNM/3/Add.1
Page 88Indicator/Year Unit 1991 1992 1993 1994 1995 1996
+ Chinese Taipei “ 611.2 538.8 398.6 459.9 1,182.3 844.6
+ Japan “ 106 194.4 127.4 421.9 1,210.7 665.8
+ Hong Kong, China “ 442 394.6 780.4 634.3 109 282.9
+ Singapore “ 94 91.7 285.4 571,9  455.5 2,765.1
+ Korea “ 44.7 132.9 501.1 275.2 573.7 2,337.7
+ England “  7 241.2 1.3 15.4 116.9 6
- Number of project in effect projects - - - - 348 325
- FDI approvals million US$ - - - - 7,457 8,271.9
- FDI disbursements (excluding capital of
Vietnam side)620 463 1,002 1,500 1,780 2,500
8. Finance, price
State budget
+ State budget revenue/GDP % 13.8 19.0 23.6 24.9 23.9 23.9
Of which revenue stemmed from taxes and
charges/GDP% 12.8 16.8 21.4 - 22.7 22.6
+  State budget expenditure/GDP
(including payment of borrowing)% 15.7 21.5 28.6 28.3 28.1 27.1
+ State budget deficit % 1.9 2.5 5.0 3.4 4.2 3.2
(b) Price
- Consumer price index (CPI) % 167.5 117.5 105.2 114.4 112.7 104.5
+ Goods % 171.8 113.9 103.1 114.9 113.1 103.7
+ Consumer services % 140.5 141.1 119.2 113 109.8 108.5
- Gold price index % 188.7 68.7 107.4 108 97 102.5
- US$ price index “ 203.1 74.2 100.3 101 99.4 101.2
(c) Foreign exchange rate
- Foreign exchange rate VND/US$ thousand
VND/US$9.27 11.15 10.64 10.97 11.10 11.10
9. Social indicators
Number of persons attending schools within the
countryWT/ACC/VNM/3/Add.1
Page 89Indicator/Year Unit 1991 1992 1993 1994 1995 1996
- Pupils of grade thous.persons 12,343.9 12,910.9 13,652.8 14,529.9 15,550.3 16,414
- Students of technical secondary schools “ 111.8 107.8 119 155.6 197.5 222.7
- Tertiary students “ 107 136.8 157.1 200.3 297.9 310
Health
- Health establishments unit 12,476 12,646 12,507 12,942 12,945 11,332
+ Hospitals and clinics “ 1,157 1,743 1,882 1,896 1,941 2,063
+ Sanatorium “ 115 111 110 108 103 141
+ Medical service units in villages,
precincts, public offences andenterprises“ 10,710 10,687 10,412 10,836 10,837 9,128
- Beds thousand 206.2 197.5 194.7 191.2 197.3 155.9
+ Hospitals and clinics " 118 113.4 113.8 112.3 115.5 113.9
+ Medical service units in villages,
precincts, public offences andenterprises" 73.5 69.6 67.2 65.8 64.3 41.9
- Health staff
+ Doctors thous.persons 25.9 27.4 28.5 29.7 30.6 31.7
+ Doctors' assistants “ 48.7 46.3 45.1 44.8 45 48.5
+ Nurses “ 68.3 55.2 53.7 50.8 47.6 46.7
+ Midwives “ 13.6 11.7 12 11.1 11.7 12§§
- Proportion of rural households using fresh
water% 21 - - - 38 45
- Number of telephones per 100 persons units - - - - 1.05 1.56
- Proportion of communes having electricity % - - - 60.4 61.5 63
- Proportion of communes having
motorways% - - - 78.9 - -WT/ACC/VNM/3/Add.1
Page 90
APPENDIX 3
STATISTICS ON FOREIGN TRADE
Foreign Trade Turnover:
Year Total
(million R-US$)Of which
Export Import
million R-US$of which:
million US$ million R-US$of which:
million US$
1989 4,511.8 1,946.0 1,138.2 2,565.8 879.4
1990 5,156.4 2,404.0 1,352.2 2,752.4 1,372.5
1991 4,425.2 2,087.1 2,009.8 2,338.1 2,049.0
1992 5,121.4 2,580.7 2,552.4 2540.7 2540.3
1993 6,909.2 2,985.2 2,952.0 3,924.013,924.0
1994 9,880.1 - 4,054.3 - 5,825.8
1995 13,604.3 - 5,448.9 - 8,155.4
1996 18,399.0 - 7,255.0 - 11,144.0
1Includes importation of foreign investment projects
Exports by Commodity Groups:
Year TotalOf which:
Heavy industrial
products and
mineralsLight industrial and
handicraft goodsAgricultural
productsForest
productsAquatic
products
Million US$
1989 1,946.0 336.0 584.2 706.6 111.0 206.2
1990 2,404.0 617.0 635.8 783.2 126.5 239.1
1991 2,087.1 697.1 300.1 628.0 175.5 285.4
1992 2,580.7 954.8 349.5 827.6 140.8 307.7
1993 2,985.2 1,014.0 526.5 919.7 97.5 427.2
1994 4,054.3 1,157.0 831.1 1,252.0 101.0 551.2
1995 5,448.9 1,377.0 1,349.0 1,992.0 110.0 621.0
1996 7,255.0 2,105.0 2,100.0 2,239.0 115.0 696.0
Structure (%)
1989 100 17.3 30.0 36.3 5.7 10.6
1990 100 25.7 26.4 32.6 5.3 9.9
1991 100 33.4 14.4 30.1 78.4 13.7
1992  100 37.0 13.5 32.1 5.5 11.9WT/ACC/VNM/3/Add.1
Page 91
Year TotalOf which:
Heavy industrial
products and
mineralsLight industrial and
handicraft goodsAgricultural
productsForest
productsAquatic
products
1993 100 34.0 17.6 30.8 3.3 14.3
1994 100 28.5 20.5 30.9 2.5 13.6
Main Goods for Export:
Items Unit 1990 1991 1992 1993 1994 1995 1996
Crude oil Thous. tons 2,617 3,917 5,446 6,153 6,949 7,652 8,700
Coal Thous.tons 780 1,173 1,623 1,432 2,068 2,821 3,647
Chromium Ton 1,986 2,030 1,489 9,783 11,527 25,962 -
Tin Ton 1,808  3,440 4,537 2,969 3,182 3,283 3,325
Cement Thous.tons 9.6 0.2 22.7 35.8 11.4 3.7 0.9
Shoes Million US$ 14.4 8 .4 16.5 68.0 122.1 296 530
Hosiery Ton 9,486 391 601 971 5513 2040
Textile fabrics Mil. metres 10.2 6.5 12.4 7.8 11.2 31.5 10.3
Coconut, maize
and seagrassproductsMillion US$ 12.1 0.7 1.9 1.6 4.0 4.0 4.7
Rattan and
bamboo productsMillion US$ 44.0 10.8 14.8 21.6 17.7 26.9 52
Fine art products Million US$ 23.9 6.8 14.3 20.5 20.7 18.7 18.3
Embroidery
productsMillion US$ 50.9 10.6 4.6 22.1 18.2 20.4 9.7
Woollen carpet Thous.m2 163 158 160 284 216 69 113
Ready-made
garmentsMillion US$ 223.2 133.9 202.0 238.8 475.6 765 1150
Jute carpet Thous.m2 4,246 1,198 135 253 224 112 95.0
Rice Thous.tons 1,624 1,033 1,946 1,722 1,983 1,988 3,003
Shelled ground nut Thous.tons 70.7 78.9 62.8 105.4 119.1 111 127
Coffee Thous.tons 89.6 93.5 116.2 122.7 176.4 248 279
Rubber Thous.tons 75.9 62.9 81.9 96.7 13.5 138 194
Cashew nut Thous.tons 24.7 30.7 51.7 47.7 81.3  99 98
Fresh processed
fruit and vegetableMillion US$ 52.3 33.2 32.3 23.6 20.8 56 61.0
Pepper Thous.tons 9.0 16.3 22.3 14.9 16.0 17.9 25
Tea Thous.tons 16.1 8.0 13.0 21.2 23.5 18.8 20.8
Processed meat Thous.tons 16.2 25.0 12.1 19.7 12.6 6.4 4.5WT/ACC/VNM/3/Add.1
Page 92
Items Unit 1990 1991 1992 1993 1994 1995 1996
Pharmaceutical
materialMillion US$ 2.5 4.3 3.9 7.4 3.5 1.8 10.6
Anise flower Tons 690 415 607 462 377 754 6,553
Cinnamon Tons 2,097 2,885  2,075 2,537 2,622 3115 1829
Aquatic product Million US$ 239.1 285.4 307.7 427.2 551.2 621 696
Source: Statistical yearbook - 1995
Statistical Publishing House
Department of Planning and Statistics - Ministry of Trade
Imports by Commodity Groups:
(Million US$)
Year TotalOf which
Means of production
Consumer goods
Total means
of productionComplete
equipmentInstrument
and
accessoriesFuel, raw
material
1986 2,155.1 1,867.0 426.2 322.7 1,118.1 288.1
1987 2,455.1 2,104.2 576.1 322.6 1,205.5 350.9
1988 2,756.7 2,335.8 576.2 382.8 1,376.8 420.9
1989 2,565.8 2,237.5 509.5 350.8 1,377.2 328.8
1990 2,752.4 2,342.6 439.0 314.0 1,589.6 409.8
1991 2,338.4 2,012.9 318.6 190.6 1,503.7 352.2
1992 2,540.7 2,119.8 175.0 372.1 1,572.7 420.9
1993 3,294.0 3,311.2 287.7 634.6 2,388.9 612.8
1994 5,825.814,221.0 261.8 1,222.9 2,736.3 1,004.2
1995 8,155. 4 6,807.2 2097 4,710 1,348 -
1996 11,144.0 9,704 3,044 6,660 1,440 -
1Includes US$600.5 million of importation of foreign direct investment project
Source: Statistical yearbook - 1995
Statistical Publishing House
Department of Planning and Statistics - Ministry of Trade
Main Goods for Import:
Items Unit 1990 1991 1992 1993 1994 1995 1996
Tractor Piece 1,604 148 - 49 - - -
Motor trucks Piece 3,726 808 281 956 8,413 12,223 13,500
Inner tube and
tyreThous. sets 229.3 209.4 170.8 311.2 326 440 332
Motor
accessoriesMillion US$ 20.0 2.3 0.5 3.9 13.2 62 54WT/ACC/VNM/3/Add.1
Page 93
Items Unit 1990 1991 1992 1993 1994 1995 1996
Iron and steel Thous.tons 324.3 113.0 343.0 686.3 754.0 1,116 1,548
Petroleum oil Thous.tons 2,860.8 2,572.5 3,142 4,094.7 4,513.0 5,003 5,804
Lubricating oil Thous.tons 28.7 27.3 82.0 59.0 42.5 91.6 18
Nitrogenous
fertilizersThous.tons 2,085.2 2,662.6 2,420.0 3,018.0 4,134.0 3,886 4,377
-  urea Thous.tons 785.6 1,079.7 423.8 1,250.0 1,542.9 1,356 1,467
-  potassic
fertilizersThous.tons 36.8 1.0 34.7 9.8 67.8 107 217
Insecticides Million US$ 9.0 22.5 24.1 33.4 58.9  100 124
Plastic Thous.tons 20.6 35.6 79.6 138.9 223.7 223.0 313
Caustic soda Thous.tons 4.5 3.7 2.3 3.3 3.9 12.7 8.7
Asphalt Thous.tons 35.8 27.6 32.0 73.5 70.5 102 127
Cotton Thous.tons 58.8 32.5 8.3 16.3 19.9 68.2 30
Textile fibres Thous.tons 17.2 19.1 25.0 35.3 64.9 93.8 91
Malt Thous.tons 1.3 8.4 6.9 29.6 33.3 83.7 53
Auxiliary
material formanufacturingcigarettesMillion US$ 7.2 39.6 53. 3 59.0 79.0 97.0 105.0
Auxiliary sewing Million US$ 69.0 17.7 55.0 96.2 152.4 304 560
Cement Thous.tons 221 7 43.4 134.4 571.3 1,285 1,300
Clinker Thous.tons 12.3 5.1 176.3 749.5 959 640
Wheat flour Thous.tons 141.2 197.0 252.2 250.8 260.3 254 290
Sodium
glutamateThous.tons 24.5 30.0 42.8 56.2 43.6 22 19
Medicaments Million US$ 25. 7 29.5 61.0 86.0 121.7 69 224
Cloth Mil. metres 30.7  19.8 28.0 27.5 54.1 71.7 53
Television sets Thous.pieces 172.3 142.0 224.9 368.2 340.9 484 -
Motorcycle Thous.pieces 36.4 55.2 374.0 283.0 458 472
Source: Statistical yearbook - 1995
Statistical Publishing HouseWT/ACC/VNM/3/Add.1
Page 94
APPENDIX 4
LIST OF STATE-OWNED ENTERPRISES INVOLVED IN AGRICULTURE
AND A BRIEF DESCRIPTION OF THEIR ACTIVITIES
1. Vietnam National Coffee Corporation (VINACAFE)
Line of business:  Cultivating, processing, exporting and importing coffee and importing
materials, equipment and machinery for its operations.
2. Vietnam General Rubber Corporation (GERUCO)
Line of business:  Cultivating, processing, exporting and importing rubber and importing
materials, equipment and machinery for its operations.
3. Northern Food Corporation (VINAFOOD I)
Line of business:  Cultivating, processing, exporting and importing paddy, rice and other grains
and foods; and importing materials, equipment and machinery for its operations (its operations are
confined to the Northern and Central provinces).
4. Southern Food Corporation (VINAFOOD II)
Line of business:  Cultivating, processing, exporting and importing paddy, rice and other grains
and foods; and importing materials, equipment and machinery for its operations (its operations are
confined to the Southern provinces).
5. Vietnam National Agricultural Produce and Foodstuffs Import-Export Corporation
(VINAFIMEX)
Line of business:  Producing, processing, exporting and importing all kinds of agricultural
products and foodstuffs.
6. Vietnam National Sericulture Corporation (VISERI)
Line of business:  Producing, processing, exporting and importing sericulture products; and
importing materials, equipment and machinery for sericulture branches.
7. Vietnam National Tea Corporation (VINATEA)
Line of business:  Cultivating, processing, exporting and importing tea products; and importing
of materials, equipment and machinery for its branches.
8. Vietnam National Vegetable and Fruit Import-Export Corporation (VEGETEXCO)
Line of business:  Cultivating, processing, exporting and importing vegetables and fruits
products; and importing materials, equipment and machinery for its operations.WT/ACC/VNM/3/Add.1
Page 95
9. Vietnam National Sugar-cane Corporation (I)
Line of business:  Cultivating, processing, exporting and importing sugar-cane products; and
importing of materials, equipment and machinery for its operations (confined to Northern and Central
provinces).
10. Vietnam National Sugar-cane Corporation (II)
Line of business:  Cultivating, processing, exporting and importing sugar-cane products; and
importing of materials, equipment and machinery for its operations (confined to Southern provinces).
11. Vietnam General Corporation of Agricultural Materials (MEGECAM)
Line of business:  Producing, processing, exporting and importing all kinds of fertilizers; and
importing of materials, equipment and machinery for its operations.
12. Vietnam National Forest Products Corporation (VINAFOR)
Line of business:  Planting, processing, exporting and importing finished wooden, bamboo,
rattan and other forest products; and importing of materials, equipment and machinery for itsoperations.
13. Vietnam National Livestock Corporation (VINALIVESCO)
Line of business:  Breeding, processing, exporti ng and importing animal products, animal feed
and veterinary drugs; and importing equipment and machinery for animal husbandry and feed
industries.
14. Irrigation Construction Corporation (I)
Line of business:  Constructing irrigation, hydro-electric projects and irrigation systems;
exporting and importing of materials, equipment, machinery and mechanical tools for its operations
(confined to Northern and Central provinces).
15. Irrigation Construction Corporation (II)
Line of business:  Constructing irrigation, hydro-electric projects and irrigation systems;
exporting and importing of materials, equipment, machinery and mechanical tools for its operations
(confined to Southern provinces).
16. Union of Electric Mechanic Enterprises
Line of business:  Exporting and importing agriculture mechanical materials, equipment and
machinery.
17. Union of Agricultural Construction Enterprises
Line of business:  Building and developing agriculture and foodstuff projects.
18. Union of Rural Development and Construction Enterprises
Line of business:  Reclaiming and building rural development agro-industry projects.WT/ACC/VNM/3/Add.1
Page 96
19. Central Cotton Company
Line of business:  Cultivating and trading cotton and cotton products.
20. Central Plant Seed Company
Line of business:  Producing and trading plant seeds.
21. Southern Plant Seed Company
Line of business:  Producing and trading of plant seeds (operations confined to Southern
provinces).
22. Central Bee Company
Line of business:  Breeding bees; and importing of bee products, technical materials, equipment
and machinery for its branches.
23. Import-Export Grain and Agricultural Deve lopment Investment Company (GRAINCO)
Line of business:  Exporting and importing grains, fertilizers and agricultural materials,
equipment and machinery.
24. Central Veterinary Medicines Company No. 1
Line of business:   Exporting and importing veterinary medicines.
25. Central Veterinary Medicines Company No. 2
Line of business:  Exporting and importing veterinary medicines (confined to Southern
provinces).
26. Plant Protection Company No.1
Line of business:  Trading in agro-chemical products (insecticides, herbicides,  fungicides, etc.).
27. Plant Protection Company No.2
Line of business:  Trading in agro-chemical products (operation confined to Southern
Provinces).
28. Agro Food Processing Company
Line of business:  Exporting and importing agro-food processing products and agricultural
equipment and machinery.
29. Vietnam Sterilization Company
Line of business:  Trading in sterilization products.
30. Overseas Labour Employment Servi ce and Construction Corporation (OLECO)
Line of business:  Constructing of agro-fores try projects and overseas employment operations.WT/ACC/VNM/3/Add.1
Page 97
31. Agricultural Equipment and Spare Parts Company (AGROMEXCO)
Line of business:  Specializing in import and export of agricultural equipment and spare parts.
32. Marketing Trading and Construction Company (MTC)
Line of business:  Exhibiting and trading agricultural products.WT/ACC/VNM/3/Add.1
Page 98APPENDIX 5
LIST OF EXPORT/IMPORT COMMODITIES SUBJECT TO MANDATORY QUALITY INSPECTION IN 1997
A. Import commodities:
Group Code HS Description Standards
0401 Milk and cream, not concentrated nor containing added sugar or other
sweetening matter
0401.10 -  of a fat content, by weight, not exceeding 1% - TCVN 5860-1994 and Decision No. 505 BYT/Q§ dated
13 April 1992 of Ministry of Health
0401.20 -  of a fat content, by weight, exceeding 1% but not exceeding 6% - ditto
0401.30 -  of a fat content, by weight, exceeding 6% - ditto
0402 Milk and cream, concentrated or containing added sugar or other
sweetening matter
0402.10 -  In powder, granules or other solid forms, of a fat content by weight,
not exceeding 1.5%.- TCVN 5538-1991 and Decision No. 505 BYT/QD dated 13 April
1992 of Ministry of Health
-  In powder, granules or other solid forms, of a fat content, by weight,exceeding 1.5%- TCVN 5540-1991 and Decision No. 505 BYT/QD dated 13 April
1992 of Ministry of Health
0402.29 -  Sweetened condensed milk - TCVN 5539-1991 and Decision No. 505 BYT/QD dated 13 April
1992 of Ministry of Health
1101 Processed cereals
1101.00 Wheat flour TCVN 4359-86 and Decision No. 505 BYT/QD dated 13 April 1992 of
Ministry of Health
1517 Margarine, edible mixtures of preparations of animal or vegetable fats
or oils or of fraction of different fats or oils of this Chapter, other thanedible fats or oils or their fractions of heading No.15.16
1517.90 Vegetable oils Decision No. 505 BYT/QD dated 13 April 1992 of Ministry of HealthWT/ACC/VNM/3/Add.1
Page 99Group Code HS Description Standards
1701 Cane or beet sugar and chemically pure sucrose in solid form
1701.99 White sugar TCVN 1695-87 and Decision No. 505 BYT/QD dated 13 April 1992 of
Ministry of Health
2103 Sauces and preparation therefor mixed condiments and mixed
seasonings, mustard flour and meal and prepared mustard
2103.00 Monosodium glutamate TCVN 1459-74 and Decision No. 505 BYT/QD dated 13 April 1992 of
Ministry of Health
2009 Fruit juices (including grape must) and vegetable juices, unfermented,
and not containing added spirit, whether or not containing added sugar
or other sweetening matter
2009.30
2009.90Canned fruit juices Decision No. 505 BYT/QD dated 13 April 1992 of Ministry of Health
2201 Waters, including natural or artificial mineral waters and aerated
waters, not containing added sugar or other sweetening matter norflavoured, ice and snow
2201.10 -  Mineral water TCVN 5370-91 and Decision No. 505 BYT/QD dated 13 April 1992 of
Ministry of Health
-  Pured drinking water Decision No. 505 BYT/QD dated 13 April 1992 of Ministry of Health
2202 Waters, including natural or artificial mineral waters and aerated
waters, containing added sugar or other sweetening matter offlavoured, and other non-alcoholic, beverages, not including fruit or
vegetable juices of heading No.20.29
2202.10 -  Soft drink TCVN 5042-94 and Decision No. 505 BYT/QD dated 13 April 1992 of
Ministry of Health
2203 Beer
2203.00 -  Beer TCVN 5042-1994;
TCVN 6057-1994 and Decision No. 505 BYT/QD dated 13 April 1992 ofMinistry of HealthWT/ACC/VNM/3/Add.1
Page 100Group Code HS Description Standards
2204 Wine or fresh grapes, including fortified wines, grape must other than
that of heading No.20.29
2204.102204.21-  Wine TCVN 5013-89 and Decision No. 505 BYT/QD dated 13 April 1992 of
Ministry of Health
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less
than 80% vol., spirits, liqueurs and other spirituous beverages
2208.30 -  Dry wine TCVN 5013-89 and Decision No. 505 BYT/QD dated 13 April 1992 of
Ministry of Health
2208.40 -  Rum and tafia
2208.90 -  Others
2905 Acyclic alcohols and their halogenated sulphonated nitrated or
nitrosated derivatives
2905.44 -  D-Glucitol/Sorbitol Decision No. 505 BYT/QD dated 13 April 1992 of Ministry of Health
2912 Andehyt, whether or not with other oxygen function; cyclic polymers
of aldehydes, paraformaldehyde
2912.41 Vanillin used for food Decision No. 505 BYT/QD dated 13 April 1992 of Ministry of Health
2912.42 Ethyl vanillin used for food - ditto
2924 Carboxymide-function compounds; amide-function. compounds of
carbonic acid.
2924.29 -  Artificial sweetener Decision No. 1057 BYT/QD dated 21 November 1992 of Ministry of
Health.
2925 Carboxymide-function compounds; (concluding saccharin and its
salts) and imine-function compounds ... of acid carbonic
2925.11 -  Saccharin and its salts Decision No. 1057 BYT/QD dated 21 November 1992 of Ministry of
Health
3204 Synthetic organic colouring matter whether or not chemically defined
to the Chapter based on synthetic organic colouring matterWT/ACC/VNM/3/Add.1
Page 101Group Code HS Description Standards
3204.90 - Synthetic organic colouring matter used for foodstuff Decision No. 505 BYT/QD dated 13 April 1992 of Ministry of Health
3302 Mixtures of odoriferous substances and mixtures (including alcoholic
solution) with a basic of one or more of these substances...
3302.10 -  Odoriferous substances used for foodstuff or drinking water
productionDecision No. 505 BYT/QD dated 13 April 1992 of Ministry of Health
3102 Mineral or chemical fertilizers, nitrogenous
3102.10 - Urea (fertilizer) TCVN 2619-94
3105 Mineral chemical fertilizers containing two or three of the fertilising
elements nitrogen, phosphorus and potassium
3105.20 -  Mineral chemical fertilizers containing the fertilising elements
nitrogen, phosphorus and potassiumRegulation of Ministry of Industry No. 542/KHKT dated 16 October 1993
3803 Insecticides, rodenticides, sungicides herbicides, anti- sprouting
products and plant-growth ...
 3808.10 -  Insecticides Regulations of Ministry of Agriculture and Rural Development
3808.20 -  Fungicides - ditto
3808.30 -  Herbicides - ditto
3601 Power prime plus
-  PPP 400 Australian Standard (ICI)
-  Pentolit Indian Standard (IDL)
3602 Explosives
-  TNT Chinese and Australian Standards
-  WJ 1989 - 90 Chinese Standard
-  Powergel magnum 1351 Australian Standard (ICI)
-  Powergel trimex 3000 Australian Standard (ICI)
-  Powergel pulsar 3131 Australian Standard (ICI)
-  Superdyne Indian Standard (IDL)
3603 -  OthersWT/ACC/VNM/3/Add.1
Page 102Group Code HS Description Standards
0302 Fish
0302.00 -  Frozen fish TCVN 2646-78
0303 0303.00 -  Frozen fish processed TCVN 4379-86
0305 0305.00 -  Dried fish 58TCN 10-74
0306   Crustaceans
0306.00 -  Prawn TCVN 5288-90
0306.11.19 -  Frozen prawn TCVN 4381-92; TCVN 4380-90; TCVN 4545-94; TCVN 4546-94; TCVN
5109-90; TCVN 5835-94.
0306.21.29 -  Frozen fresh prawn TCVN 3726-89
0307  Molluscs
 0307.41 -  Fresh or chilled cuttle fish TCVN 5652-92
-  Frozen cuttle fish TCVN 2644-93
1604 Other processed fishes
1604 -  Frozen prepared fish
1604.12 -  Canned herring Codex Stand 94-1981
1604.14 -  Canned tuna Codex Stand 70-1981
1604.15 -  Canned mackerel Codex Stand 119-1981
1604.20 -  Flour covered fish Codex Stand 166-1989
-  Seasoned dry fish TCVN 6175-1996
1605 Crustaceans, molluscs and other aquatic invertebrates
1605.10 -  Canned crab Codex Stand 90-1981
1605.20.30 -  Canned prawn Codex Stand 37-1981
2523 Cement
2523.10 -  Portland cement TCVN 2682-1992
2523.21 -  White portland cement TCVN 5691-1992
2523.29 -  Other TCVN 6067-1995; TCVN 6069-1995
2710 Liquid fuel
2710.00 -  Motor spirit TCVN 5690-1992WT/ACC/VNM/3/Add.1
Page 103Group Code HS Description Standards
3403  Lubricating preparations
-  Preparations for lubricating machines in 20 litres-max  contai ner Ministerial Circular between Ministry of Trade and Ministry  of Science,
Technology and Environment (MOSTE)
-  Preparations for lubricating machines in 20 litres-min  container No. 565/KCM-TM dated 15 May 1997
7210 Metal products
7210.00 -  Flat rolled products of iron or non-alloy steel coated or plated, use
for constructionTCVN 3780-83; TCVN 3784-83; TCVN 3785-83.
7213 7213.00 -  Bars and rods, hot-rolled, in wound coils, of iron or non-alloy, use
for constructionTCVN 1650-85; TCVN 1651-85; TCVN 1765-75;
TCVN 5709-1993
7216 7216.00 Angles, shapes and sections of iron or non-alloy steel, plated, use for
constructionTCVN 1654-75; TCVN 1655-75; TCVN 1656-1993;
 TCVN 1657-1993; TCVN 5709-1993
7413 Copper, aluminum wire
7413.00 -  Copper round-wire TCVN 5933-1995
7414 7414.00 -  Aluminum round-wire TCVN 5934-1995
8414 8414.51 Family fan (table, floor, wall, window, ceiling or root fans, with a
self-contained electric motor of an output not exceeding 125w )TCVN 5426-91; TCVN 4264-91
8415 Air conditioning machines
8415.00 -  Air conditioning machines, comprising a motor-driven fan and
elements for changing the temperature and humidity, including thosemachines in which the humidity can not be separately regulatedTCVN 5699-1992;
8418 Refrigerating equipment
8418.00 -  Refrigerator, freezer and other freezing equipments TCVN 5699-1992; TCVN 5663-1992; TCVN 6104-1996
8450  Washing machines
8450.00 -  Household or laundry-type washing machines, including machines
which both wash and dryTCVN 5699-1992.
8501 Electric motors and generators (excluding generating sets)
-  All electric motors and generators from 8501.10 to 8501.64 TCVN 1987-1994; TCVN 3817-83; TCVN 4757-89
TCVN 4758-89WT/ACC/VNM/3/Add.1
Page 104Group Code HS Description Standards
 8509 Electro-mechanical domestic appliances
8509.00 -  Electro-mechanical domestic appliances, with  self-contained
electric motorTCVN 5699-1992
8509.10 -  Vacuum cleaners TCVN 5699-1992
8509.20 -  Floor polishers TCVN 5699-1992
8509.30 -  Kitchen waste disposers TCVN 5699-1992
8509.40 -  Food grinder or mixers, fruit or vegetable juice extractors TCVN 5699-1992
8510 8510.10 -  Shavers TCVN 5699-1992
8510.20 -  Hair clippers TCVN 5699-1992
8516  Electric instantaneous or storage water heaters and immersion
heaters, electric space heating apparatus and soil heating apparatus,
electro-thermic hair dressing apparatus
8516.10 -  Electric water heaters TCVN 5854-1994
8516.21 -  Storage heating radiators TCVN 5854-1994
8516.31 -  Hair dryers TCVN 5854-1994
8516.32 -  Other hair dressing apparatus TCVN 5699-1992
8516.33 -  Microwave dryer TCVN 5699-1992
8516.40 -  Electric smoothing irons TCVN 5699-1992
8516.50 -  Microwave ovens TCVN 5699-1992
8516.60 -  Other ovens, cookers, cookin g plates, boiling rings, grillers and
roastersTCVN 5393-91; TCVN 5130-1993
8516.71 -  Coffee or tea makers TCVN 5699-1992
8516.72 -  Toasters TCVN 5699-1992
8536 Electric parts
8536.00 -  Electrical apparatus for switching or protecting electrical. circuits,
or for making connections to or in electrical circuits (for example :switches, relays, fuses, surge suppressors, plugs, sockets, lap-holders,junction boxes) for a voltage not exceeding 1000 volts
8536.10 -  Fuses TCVN 5926-1995; TCVN 5927-1995WT/ACC/VNM/3/Add.1
Page 105Group Code HS Description Standards
8536.20 -  Automatic circuit breakers for a voltage not exceeding 1000v and
6300aTCVN 5173-90; TCVN 3623-81.
8536.30 -  Relays TCVN 4159-85
8536.50 -  Plugs and sockets TCVN 2048-1993
-  Switches TCVN 1834-1994
-  Knife and rotary switches TCVN 2282-1993
8544 Electric wire and cable
8544.00 -  PVC covered wires TCVN 2103-1994/Sd1 (95)
-  Uncovered wires for power transmission in air TCVN 5064-1994/Sd1 (95)
-  Electrical cable for a voltage exceeding 35 kv TCVN 5844-1995
-  PVC, PE insulated electrical cable for a voltage from 1 to 30 kv TCVN 5935-1995
9026 Instrument for measuring volume
9026.00 -  Water-meters TCVN 5759-1993; QTKD 51-1994
9028 Electricity instruments
9028.00 -  Rotary electricity meters TCVN 5411-91; QTKD 49-1994
9501 Toys
9501.00 -  Wheeled toys designed to be ridden by children TCVN 5682-1992 and safety regulations of MOSTE
9502.00 -  All kinds of doll
9503.00 -  Other toys whether or not working
9503.10 -  Electric trains
9503.30 -  Other construction sets and constructional toys
9503.41 -  Stuffed
9503.60 -  Puzzles
9503.70 -  Toygun
9503.80 -  Toy incorporating a motorWT/ACC/VNM/3/Add.1
Page 106B. Export Commodities:
Group Code HS Description Standards
0302Fish
-  Chilled marine fish-  Frozen fish
-  Frozen processed fish
-  Dried fish
0306 Crustaceans
-  Shrimp and prawn-  Frozen shrimp-  Chilled fresh shrimp
-  Dried shrimp
0307 Mollusc
-  Chilled fresh cuttle fish-  Frozen cuttle fish-  Dried cuttle fish
1604  Other processed fishes
-  Instant frozen fish-  Canned herring-  Canned tuna-  Canned mackerel
-  Flour covered fish
-  Instant seasoned cuttle fish
1605 Other processed mollusc and crustaceans
-  Canned crabs
-  Canned shrimps-  Instant dried mollusc
* Note: Every year this list may be changed by th e Ministry of Science, Technology and Environment.WT/ACC/VNM/3/Add.1
Page 107APPENDIX 6
GENERAL IMPORT/EXPORT VALUE WITH THE EUROPEAN COMMUNITIES
(including 15 Member States)
(from 1993 to 1995)
1993 1994 1995 1996
Unit Volume Value Volume Value Volume Value Volume Value
(US$ million) (US$ million) (US$ million)  (US$ million)
A. Imports
I. Total value US$ million 4341540.4 734.4 730.0
II. Major products
Rice 1000 tons 413.0 77.0  357.0 75.0 162.0 41.5 -
Shelled cashew nuts 1000 tons 0.5 1.4 0.6 3.3 0.3 1.5 -
Fishery US$ million - 11.4 - 13.3 - 24.3 -
Coffee 1000 tons 35.0 33.7 51.7 91.9 56.4 133.0 -
Tea 1000 tons 1.5 1.3 1.5 1.2 2.1 1.5 -
Pepper 1000 tons 1.7 1.5 2.1 3.7 1.3 3.2 -
Fruits and vegetables US$ million - 1.1 - 2.1 - 2.2 -
Natural rubber 1000 tons 1.7 1.5 4.8 4.7 8.4 11.8 -
Coal 1000 tons 271.0 13.0 448.0 25.2 433.0 18.4 -
Essential oils 1000 tons 0.4 2.0 0.6 2.8 - 4.2 -
Wood products US$ million - 1.0 - 2.4 - 5.7 -
Porcelain and china US$ million - 1.7 - 8.6 - 10.8 -
Fine art and handicraft products US$ million - 7.6 - 6.3 - 10.9 -
Textiles and clothing US$ million - 242.0 - 255.0 - 324.0 396.7
Note:1This figure has been adjusted in connection with data of GSO.   It was previously not grouped, therefore it was in "other" categ ory.WT/ACC/VNM/3/Add.1
Page 1081993 1994 1995
Unit Volume Value Volume Value Volume Value
(US$ million) (US$ million) (US$ million)
B. Imports
I. Total value US$ mil. 466.5 576.0 693.0
II. Main commodities
Wheat 1000 tons 48.0 10.6 77.0 16.3 85.8 22.0
Malt 1000 tons 29.0 10.0 31.0 11.7 38.8 27.2
Alcohol US$ million - 0.6 - 1.3 - 1.8
Cotton 1000 tons 2.2 1.8 3.8 6.4 6.2 13.7
Petrol and oils 1000 tons 4.0 0.7 6.1 1.1 - 0.0
Vegetable oils 1000 tons 0.4 0.4 0.4 0.4 - 0.2
Dying extracts US$ million - 0.3 - 1.0 - 1.9
Chemical products US$ million - 8.6 - 7.4 - 15.5
Pharmaceutical materials US$ million - 12.5 - 11.7 - 18.0
Pharmaceutical products US$ million - 44.5 - 70.6 - 30.0
Cosmetics and materials US$ million - 0.1 - 1.0 - 0.2
Chemical fertilizers 1000 tons 67.0 11.2 169.0 27.8 127.0 28.6
Plastic 1000 tons 1.4 0.9 7.0 7.4 18.7 2.8
Anti-insect US$ million - 3.6 - 8.9 - 11.1
Cloths US$ million - 0.1 - 2.4 - 0.9
Steel 1000 tons 34.4 10.2 32.3 10.6 38.3 14.3
Electricity rotating engines US$ million - 1.0 - 1.5 - 0.5
Construction machines US$ million - - - 5.8 - 6.0
Equipment and accessories for industry and
agricultureUS$ million - 80.5 - 80.8 - 120.1
Office machinery US$ million - 1.3 - 1.7 - 2.0
Information and communication equipment US$ million - 29.0 - 39.6 - 41.3WT/ACC/VNM/3/Add.1
Page 1091993 1994 1995
Unit Volume Value Volume Value Volume Value
(US$ million) (US$ million) (US$ million)
Automobiles Units 144.0 4.7 3920.0 20.9 2255.0 16.5
Air-transport equipment US$ million - 5.8 - 14.0 - 5.7
Equipment of cement plan US$ million - 7.7 - 65.8 - 32.0
Medical equipment US$ million - 4.7 - 5.7 - 4.2
Completed equipment US$ million - 149.2 - 71.0 - 3.0WT/ACC/VNM/3/Add.1
Page 110
APPENDIX 7
LIST 1
The List of Products Subject to Line-Management
(subject to import licence of line ministry)
Agr: Ministry of Agriculture and Rural Development
Aqu: Ministry of AquacultureSci: Ministry of Science, Technology and Environment
Ind: Ministry of Industry
MoH: Ministry of Health
Cul: Ministry of Culture and Information
SBa: State Bank of Vietnam
Pos: General Department of Posts and Telecommunication
Avi: Administration of Civil AviationTra: Ministry of Transportation
Code Description Office in charge
Chapter 1 Live animals
Live horses
0101.1110 -  Pure-bred breeding animals Agr
Live bovine animals
0102.1010 -  Pure-bred breeding animals Agr
Live swine
0103.10 -  Pure-bred breeding animals Agr
Live sheep
0104.1010 -  Pure-bred breeding animals Agr
Live goats
0104.2010 -  Pure-bred breeding animals Agr
0105 Live poultry, that is to say, fowls of the species Gallus
Domesticus, ducks, geese, turkeys and guinea fowls
0105.10 -  Weighing not more than 185g:
0105.1010 --  Fowls of species Gallus Domesticus
---  Pure-bred breeding animals Agr
0105.1090 Other:
--  Pure-bred breeding animals Agr
0105.90 Weighing more than 185g:
0105.9010 --  Fowls of species Gallus Domesticus
---  Pure-bred breeding animals Agr
0105.9090 Other:
--  Pure-bred breeding animals Agr
0106.00 Other live animalsWT/ACC/VNM/3/Add.1
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Code Description Office in charge
0106.0010 -  Pure-bred breeding animals Agr
Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates
0301 Live fish
0301.90 - Other live fish:
0301.9010 --  Pure-bred breeding animals Aqu
0301.93 -  Carp:
0301.9310 --  Pure-bred breeding animals Aqu
0301.99 -  Other:
0301.9910 --  Pure-bred breeding animals Aqu
0306.00 Crustaceans, whether in shell or not, live, fresh, chilled, frozen,
dried, salted or in brine; crustaceans, in shell, cooked by steaming
or by boiling in water, whether or not chilled, frozen, dried, salted
or in brine; flours, meals and pellets of crustaceans, fit for humanconsumption
0306.0010 --  Pure-bred breeding animals Aqu
0307.00 Molluscs, whether in shell or not, live, fresh, chilled, frozen,
dried, salted or in brine;aquatic invertebrates other than
crustaceans and molluscs, live, fresh, chilled, frozen,dried, saltedor in brine; flours, meals and pellets of aquatic invertebrates otherthan crustaceans, fit for human consumption
0307.0010 --  Pure-bred breeding animals Aqu
Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of
animal origin, not elsewhere specified or included
0407.00 Birds’ eggs, in shell, fresh, preserved or cooked
0407.0010 -  For hatching Agr
Chapter 5 Products of animal origin, not elsewhere specified included
 0501.00 Human hair, unworked, whether or not washed or scoured; waste
of human hairAgr
0502.00 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other
brush making hair; waste of such bristles or hairAgr
Chapter 6 Live trees and other plants; bulbs, roots and the like;  cut flowers
and ornamental foliage
0601.00 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes,
dormant, in growth or in flower; chicory plants and roots otherthan roots of heading No. 12.12Agr
0602.00 Other live plants (including their roots), cuttings and slips;
mushroom spawnAgrWT/ACC/VNM/3/Add.1
Page 112
Code Description Office in charge
Chapter 10 Cereals
1005.0010 Maize (corn)for sowing Agr
1006.1010 Rice in the husk (paddy or ro ugh) for sowing Agr
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and
fruit; industrial or medicinal plants; straw and fodder
1209.00 Seeds, fruit and spores, of a kind used for sowing Agr
Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere
specified or included
1401.00 Vegetable materials of a kind used primarily for plaiting (for
example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned,bleached or dyed cereal straw, and lime bark)Agr
Chapter 23 Residues and waste from the food industries;  prepared animal
fodderImportation of all the
products in this Chapter are
subject to line-management
of Environment Department,
Ministry of Science,
Technology and
Environment
Chapter 26 Ores, slag and ash
2618.00 Slag and ash Sci
2619.00 Slag, dross (other than granulated slag), scalings and other waste
from the manufacture of iron or steelInd
2620.00 Ash and residues (other than from the manufacture of iron or
steel), containing metals or metals compoundsInd
2621.00 Other slag and ash Ind
Chapter 29 Organic chemicals
2936 Provitamins and vitamins, natural or reproduced by synthesis
(including natural concentrates), derivatives thereof usedprimarily as vitamins, and intermixtures of the foregoing, whetheror not in any solventMoH
2937 Hormones, natural or reproduced by synthesis; derivatives
thereof, used primarily as hormones; other steroids use primarilyas hormonesMoH
2938 Glycosides, natural or reproduced by synthesis, and their salts,
ethers, esters and other derivativesMoH
2939 Vegetable alkaloids, natural or reproduces by synthesis, and their
salts, ethers, esters and other derivativesMoH
2941 Antibiotics
2941.10 -  Penicillins and their derivatives with a penicillanic acid
structure; salts thereofMoH
2941.1010 Penicillins G (for injection) MoHWT/ACC/VNM/3/Add.1
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Code Description Office in charge
2941.1020 Penicillins V all kind of finish products (Vegacilline) of any
content (for drinking)MoH
2941.1030 Penicillin sodiquet Procain (for injection) MoH
2941.1040 Benzathin penicillin, benzathin benzil penicillin (for injection) MoH
2941.1090 Other MoH
2941.20 -  Streptomycins and their derivatives; salts thereof MoH
2941.2010 Streptomycins sulphate (for injection) MoH
2941.2020 Derivatives of streptomycins (for injection) MoH
2941.2090 Other MoH
2941.30 -  Tetracyclines and their derivatives; salts thereof:
2941.3010 Tetracyclines of any content  (for drinking) MoH
2941.3020 Tetracycline  of any content (for injection) MoH
2941.3090 Other MoH
2941.40 -  Chloramphenicol and its derivatives; salts thereof
2941.4010 Chloramphenicol of any content (for drinking) MoH
2941.4020 Chloramphenicol of any content (for drinking) MoH
2941.4090 Other MoH
2941.50 -  Erythromycin and its derivatives; salts thereof
2941.5010 Erythromycin  base, estolat, ethylsucdirat, lacto-biarat (for
injection)MoH
2941.5020 Erythromycin (base, estolat,ethylsucdirat, lacto-biarat of any
content (for drinking).MoH
2941.5090 Other MoH
2941.90 Other
Amoxicilin (for injection) MoH
Amoxicilin (for drinking) MoH
Ampixilin trihydrat, natrium (for injection) MoH
Ampixilin trihydrat, natrium of any content (for drinking) MoH
Methinciline sodium (for injection) MoH
Cloxacilline sodium (for injection) MoH
Gentamycin sunfat (for injection) MoH
Cephapirine sodique, cefalotine (for injection and drinking) MoH
Lyncomycin base vÿ c,c d'ng HCL (for injection) MoH
Lyncomycin base vÿ c,c d'ng HC- (for injection) MoH
Sulfamethoxarol (SMZ) (for injection) MoHWT/ACC/VNM/3/Add.1
Page 114
Code Description Office in charge
Trymethoroprin (TM) (for injection) MoH
Sulfamethoxarol (SMZ) (for drinking) MoH
Trymethoroprin (TM) (for drinking) MoH
Other MoH
Chapter 30 Pharmaceutical products Importation of all the
products of this Chapter are
subject to line-management
of Ministry of Health
Chapter 37 Photographic or cinematographic goods
370100 Film for printing industry Cul
Chapter 38 Miscellaneous chemical products
3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting
products and plant-growth, regulators, disinfectant and similar
products, put up in forms or packings for retail sale or aspreparations or articles (for example, sulphur-treated bands, wicksand candles, and fly-papers)
-Insecticides:
38081010 Aerosol Agr
38081090 Other Agr
380820 - Fungicides: Agr
38082010 Liquid Agr
38082090 Other Agr
380830 -  Herbicides, anti-sprouting products and plant-growth regulators Agr
Chapter 39 Plastics and articles thereof
391500 Waste, parings and scrap, of plastic Sci
Chapter 40 Rubber and articles thereof
400400 Waste, parings and scrap of rubber (other than hard rubber) and
powders and granules obtained therefromSci
401400 Hygienic or pharmaceutical articles (including teats), of
vulcanised rubber other than hard rubber, with or without fittings
of hard rubberMoH
Chapter 41 Raw hides and skins (other than furskins) and leather
411000 Parings and other waste of leather or of composition leather, not
suitable for the manufacture of leather articles; leather dust,powder and flourAgr
Chapter 44 Wood and articles of wood; wood charcoal
440100 Fuel wood, in logs, in billets, in twigs, in faggots or in similar
forms; wood in chips or particles; sawdust and wood waste and
scrap, whether or nor agglomerated in logs, briquettes, pellets orsimilar formAgr
440300 Wood in the ro ugh, whether or not stripped of bark or sapw ood,
or roughly squaredAgrWT/ACC/VNM/3/Add.1
Page 115
Code Description Office in charge
440400 Hoopwood; split poles; piles, pickets and stakes of wood, pointed
but not sawn lengthwise; wooden sticks, roughly trimmed but notturned, bent or otherwise worked, suitable for the manufacture ofwalking-sticks, umbrellas, tool handles or the like; chipwood and
the likeAgr
440500 Wood wool, wood flour Agr
440600 Railway or tramway sleepers (cross-ties) of wood Agr
440700 Wood sawn or chipped lengthwise, sliced or peeled, whether or
not planed, sanded or finger-jointed, of a thickness exceeding 6mm.Agr
440800 Veneer sheets and sheets for plywood (whether or not spliced)
and other wood sawn lengthwise, sliced or peeled, whether or notplaned, sanded or finger-jointed, of a thickness not exceeding 6mmAgr
440900 Wood (including strips and friezes for parquet flooring, not
assembled) continuously shaped (tongued, grooved, rebated, V-jointed, beaded, moulded, rounded or the like) along any of itsedges or faces, whether or not planed, sanded or finger-jointedAgr
441000 Particle board and similar board of wood or other ligneous
materials, whether or not agglomerated with resins or otherorganic binding substancesAgr
441100 Fibreboard of wood or other ligneous materials, whether or not
bonded with resins or other organic substancesAgr
441200 Plywood, veneered panels and similar laminated wood Agr
441300 Densified wood, in blocks, plates, strips or profile shapes Agr
Chapter 47 Pulp of wood or of other fibrous cellulosic material; recover
(waste and scrap) paper or paperboard
470700 Recovered (waste and scrap) paper or paperboard Sci
Chapter 49 Printed books, newspaper, picture and other products of the
printing industry; manuscripts, typescripts and plans
4901 Printed books, brochures, leaflets and similar printed matter,
whether or not in single sheets
490110 -  In single sheets, whether or not folded  Cul
-  Other:
490191 --  Dictionaries and encyclopedias, and serial instalments thereof Cul
490199 -  Other: Cul
 49019910 ---  Classbooks, economy or technology sciential or social
sciential booksCul
49019990 Other CulWT/ACC/VNM/3/Add.1
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Code Description Office in charge
4902 Newspapers, journals and periodicals, whether or not illustrated or
containing advertising material.
490210 Appearing at least four times a week:
49021010 Economy or technology sciential or social sciential newspapers
and journalsCul
49021090 Other Cul
490290 Other
49029010  Issuing for advertisement purposes Cul
49029020  Economy or technology sciential or social sciential newspapers
and journalsCul
49029090 Other Cul
490300 Children,s picture, drawing or colouring books Cul
490400 Music, printed or in manuscript, whether or not bound or
illustratedCul
491000 Calendars of any kind, printed, including calendar blocks Cul
491100 Other printed matter, including printed pictures and photographs Cul
Chapter 50 Silk
5003 Silk waste (including cocoons unsuitable for reeling, yarn waste
and garnetted stock)
500310 -  Not carded or combed Ind, Sci
500390 -  Other Ind, Sci
Chapter 51 Wool, fine or coarse animal hair;  horsehair yarn and woven
fabric
510300 Waste of wool or of fine or coarse animal hair, including yarn
waste but excluding garnetted stockAgr, Sci
Chapter 52 Cotton
5202 Cotton waste (including yarn waste and garnetted stock)
520210 -  Yarn waste (including thread waste) Sci, Agr
Chapter 70 Glass and glassware
7001 Cullet and other waste and scrap of glass; glass in the mass Sci
Chapter 71 Natural or cultured pearls, precious or semi-precious stones,
precious metals, metal clad with precious metals, and articlesthereof; imitation jewellery; coin
710100 Pearls, natural or cultured, whether or not worked or graded but
not strung, mounted or set; pearls, natural or cultured, temporarilystrung for convenience of transportAqu
710200 Diamonds, whether or not worked, but not mounted or set SBaWT/ACC/VNM/3/Add.1
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Code Description Office in charge
710300 Precious stones (other than diamonds) and semi-precious stone,
whether or not worked or graded but not strung, mounted or set;ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.SBa
710400 Synthetic and reconstructed precious or semi-precious stones,
whether or not work or graded but not strung, mounted or set;ungraded synthetic or reconstructed precious or semi-preciousstones, temporarily strung for convenience of transportSBa
710500 Dust and powder of natural or synthetic precious or semi-precious
stonesSBa
21II - PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METALS
710600 Silver (including silver plated with gold or platinum), unwrought
or in semi-manufactured forms, or in powder formSBa
710700 Base metals clad with silver, not further worked than semi-
manufacturedSBa
710800 Gold (including gold plated with platinum) unwrought or in semi-
manufactured forms, or in powder formSBa
710900 Base metals or silver, clad with gold, not further worked than
semi-manufacturedSBa
711000 Platinum, unwrought or in semi-manufactured forms, or in
powder formSBa
711100 Base metals, silver or gold, clad with platinum, not further
worked than semi-manufacturedSBa
711200 Waste and scrap of precious metal or of metal clad with precious
metal; other waste and scrap containing precious or preciousmetal compounds, of a kind used principally for the recovery ofprecious metal.Sci, SBa
Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances;
parts thereof
8442 Machinery, apparatus and equipment (other than the machine-
tools of heading Nos.84.56 to 84.65), for type-founding or type-
noting, for preparing or making printing blocks, plates, cylinders
or other printing components; printing type, blocks, plates,cylinders and other printing components, blocks, plates, cylindersand lithographic stones, prepared for printing purposes (forexample, planed, grained or polished)
844210 -  Phototype-setting and composing machines Cul
844220 -  Machinery, apparatus and equipment for type setting or
composing by other processes, with or without founding device:Cul
844230 -  Other machinery, apparatus and equipment CulWT/ACC/VNM/3/Add.1
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Code Description Office in charge
844250 -  Printing type, blocks, plates, cylinders and other printing
components; blocks, plates, cylinders and lithographic stones,prepared for printing purposes (for example, planed, grained orpolished)Cul
8443 Printing machinery, including ink-jet printing machines, other
than those of heading No.84.71; machines for uses auxiliary toprinting
844310 -  Offset printing machinery Cul
844320 -  Printing machinery for printing wording (not design), exclude
flexographic printing machineryCul
844330 -  Flexographic printing machinery Cul
844340 -  Gravure printing machinery Cul
844350 -  Other printing machinery Cul
844360 -  Machinery for uses of printing technology Cul
Chapter 85 Electrical machinery and eq uipment and parts thereof; sound
recorders and reproducers, television image and sound recordersand reproducers, and parts and accessories of such articles
8524 Records, tapes and other recorded media for sound or other
similarly recorded phenomena, including matrices and masters forthe production of records, but excluding products of Chapter 37Cul
8525 Transmission apparatus for radio-telephony, radio-telegraphy,
radio-broadcasting or television, whether or not incorporatingreception apparatus or sound recording or reproducing apparatus;television cameras; still image video cameras and other videocamera recorders
852510 -  Transmission apparatus Pos
852520 -  Transmission apparatus incorporating reception apparatus Pos
8526 Radar apparatus, radio naviga tional aid apparatus and radio
remote control apparatus
852610 -  Radar apparatus Pos
-  Other: Pos
852691 -  - Radio navigational aid apparatus Pos
852692 -  - Radio remote control apparatus Pos
8527 Reception apparatus for radio- telephony, radio-telegraphy or
radio broadcasting, whether or not combined, in the samehousing, with sound recording or reproducing apparatus or a clock
-  Radio-broadcast receivers capable of operating without anexternal source of power, including apparatus capable ofreceiving also radio- tele phony or radio-telegraphy:WT/ACC/VNM/3/Add.1
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Code Description Office in charge
852711 -  - Combined with sound recording or reproducing apparatus Pos
852719 --  Other Pos
-  Radio-broadcast receivers not capable of operating without an
external source of power, of a kind used in motor vehicles,including apparatus capable of receiving also radio-telephony orradio-telegraphy
852721 -  - Combined with sound recording or reproducing apparatus Pos
852729 --  Other Pos
-  Other radio-broadcast receivers, including apparatus capable of
receiving also radio- tele phony or radio-telegraphy
852790 Other Pos
Chapter 88 Aircraft, spacecraft, and parts thereof
880200 Other aircraft (for examples , helicopters, aeroplanes); spacecraft
(including satellites) and suborbital and spacecraft launch vehiclesAvi
Chapter 89 Ships, boats and floating structures
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and
similar vessels for the transport of persons or goods
890110 -  Cruise ships, excursion boats, and similar vessels principally
designed for the transport of persons; ferry-boats of kindsTra
890120 -  Tankers Tra
890130 -  Refrigerated vessels, other than those of subheading
No.8901.20Tra
890190 -  Other vessels for the transport of goods and other vessels for the
transport of both persons and goodsTra
890200 Fishing vessels; factory ships and other vessels for preserving
fishery productsTra
890400 Tugs and pusher craft Tra
890500 Light-vessels, fire-floats, dredgers, floating cranes, and other
vessels the navigability of which is subsidiary to their mainfunction; floating docks; floating or submersible drilling orproduction platforms.Tra
890600 Other vessels, including warships and lifeboats other than rowing
boats.Tra
 Chapter 90 Optical, photographic, cinematographic, measuring, checking,
precision, medical or surgical instruments
and apparatus; parts and accessories thereof
900900 Photo-copying apparatus incorporating an optical system or of the
contact type and thermo-copying apparatusMoHWT/ACC/VNM/3/Add.1
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Code Description Office in charge
901800 Instruments and appliances used in medical, surgical, dental or
veterinary sciences, including scintigraphic apparatus, otherelectro-medical apparatus and sight-testing instrumentsMoH
902200 Apparatus based on the use of X-rays or of alpha, beta or gamma
radiations, whether or not for medical, surgical, dental orveterinary uses, including radiography or radiotherapy apparatus,X-ray tubes and other X-ray generators, high tension generator,control panels and desks, screens, examination or treatment
tables, chairs and the likeMoH
Chapter 96 Miscellaneous manufactured articles
960100 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-
pearl and other animal carving material, and articles of thesematerials (including articles obtained by moulding)Agr
Chapter 97 Works of art, collectors' pieces and antiques
970200 Original engravings, prints and lithographs CulWT/ACC/VNM/3/Add.1
Page 121
APPENDIX 7
LIST 2
The List of Products Subject to Import Restriction
Code Description Note
Chapter 17 Sugars and sugar confectionery
170111 Cane sugar
170112 Beet sugar
170191 White sugar containing flavouring or colouring matter
170199 Other white sugar
Chapter 24 Tobacco and manufactured tobacco substitutes
2401 Unmanufactured tobacco; to bacco refuse. Prohibited
2402 Cigars, cigarettes Prohibited
2403 Finished cigarettes Prohibited
Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement
2523.10 Clinker
2523.21 White portland cement
2523.29 Other portland cement
2523.30 Aluminous cement
2523.90 Other hydraulic cement
Chapter 27 Mineral fuels, mineral oil and products of their distillation; bituminous
substances; mineral waxes
2710.0010 Petrol
2710.0020 Diesel
2710.0030 Mazout
2710.0040 Aviation spirit
2710.0050 Kerosene
2710.0060 Naptha, Reforade component and other preparations of petrol
Chapter 31 Fertilizers
310200 Mineral or chemical fertilizers, nitrogenous
310300 Mineral or chemical fertilizers, phosphatic.
310400 Mineral or chemical fertilizers, potassic
310500 Mineral chemical fertilizers containing two or three of the fertilising
elements nitrogen, phosphorus and potassium; other fertilizers; goods of
this Chapter in tablets or similar forms or in packages of a gross weightnot exceeding 10 kg.WT/ACC/VNM/3/Add.1
Page 122
Code Description Note
Chapter 48 Paper and paperboard; articles of  paper pulp, of paper or of paperboard
4801.00 Newsprint
 4802.10 Hand-made paper and paperboard
4802.50 Other paper and paperboard
4802.60 Other paper and paperboard
4804 Uncoated kraft paper and paperboard, in rolls or sheets
4805 Other uncoated paper and paperboard
Chapter 63 Other made up textile articles; sets; worn clothing and worn textile
articles; rags
630900 Worn clothing and other worn articles Prohibited
63100020 Worn rags Prohibited
 Chapter 70 Glass and glassware
7003 Cast glass and rolled glass, in sheets or profiles
7004 Drawn glass and blown glass, in sheets
7005 Float glass and surface ground or polished, in sheets
7016 Glass used for construction, in sheets
Chapter 72 Iron and steel
II - IRON AND NON-ALLOY STEEL
72070010 Steel billet
720800 Flat-rolled products of iron or non-alloy steel, of a width of 600mm or
more, hot-rolled, not clad, plated or coated
720900 Flat-rolled products of iron or non-alloy steel, of a width of 600mm or
more, cold-rolled (cold-reduced),  not clad, plated or coated
7210 Flat-rolled products of iron or non-alloy steel, of a width of 600mm or
more, clad, plated or coated
7211 Flat-rolled products of iron or non-alloy steel, of a width of less than
600mm, not clad, plated or coated
7212 Flat-rolled products of iron or non-alloy steel, of a width of less than
600mm, clad, plated or coated
721310 Steel for constructional purposes of circular cross-section measuring not
exceeding 100mm in diameter, containing indentations, ribs, grooves
721320 Steel for construction purposes of rectangular (including square) cross-
section not exceeding 20in width
721390 Other
721400 Iron and steel for constructional purposes
721500 Other bars and rods of iron or non-alloy steel
721600 Iron or non-alloy steel in sections of L,U,I,H T..
721700 Wire of iron or non-alloy steelWT/ACC/VNM/3/Add.1
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Code Description Note
 Chapter 73 Articles of iron or steel
730431 Tubes, pipes and hollow profiles
730490 Tubes, pipes and hollow profiles
730630 Tubes, pipes and hollow profiles
730690 Tubes, pipes and hollow profiles
Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and
accessories thereof
8702 Public-transport type passenger motor vehicles of up to 24 seats (bus)
8703 Motor cars and other motor vehicles principally designed for the
transport of persons (other than those of heading No. 87.02), includingstation wagons and racing cars
8704 Motor vehicles for the transport of goods
8706.00 Chassis fitted with engines, for the motor vehicles of headings No. 87.01
to 87.05
8708.00 Parts and accessories of the motor vehicles of headings Nos. 87.01 to
87.05
--  Used
8710 Tank and other armoured fighting vehicles Prohibited
8714 Parts and accessories of vehicles of headings Nos. 87.11 to 87.13
--  Used Prohibited
Chapter 88 Aircraft, spacecraft, and parts thereof
8805.00 Aircraft launching gear Prohibited
Chapter 93 Arms and ammunition; parts and accessories thereof Importation of all the
products in this
chapter are
prohibited
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