RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/VNM/31/Rev.5 
14 July 2006 
 
 (06-3405) 
Working Party on the 
Accession of Viet Nam Original:   English 
 
 
 
ACCESSION OF VIET NAM 
 
Action Plan for the Implementation of WTO Agreements  
Revision  
 
 
 The following submission, dated 10 July 2006, is being circulated at the request of the Delegation of the Socialist Republic of Viet Nam.  
 
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  WT/ACC/VNM/31/Rev.5 
Page 2 Table 1 
 
Legislative Action Plan to  Implement WTO Agreement  
 
 
Date for submission and/or approval 
No Legislation Nature of Content Government National 
Assembly/Standing 
Committee of 
National Assembly Updated Progress 
Legal Framework 
1. Law on Conclusion, Accession and 
Implementation of International 
Treaties. Implementing/relevant to TRIPS, 
GATS, GATT 1994, other WTO 
Agreements. Quarter IV- 2004. 6-2005 
Approval. Approved on 14 June 2005. 
2. Law on Enterprises. Ensuring non-discrimination 
principles, favourable business environment, conforming WTO 
regulations. Quarter II-2005. 11-2005 
Approval. Approved on 29 November 2005. 
3. Law 26-2004-QH11 on Amendments 
of and Additions to Law on 
Complaints and Denunciations. Conforming/relevant to the 
regulations related to administration 
of complains under the WTO 
agreements. Quarter III-2005. 11-2005 
Approval. Approved on 29 November 2005. 
Monetary and Financial Policy 
4. Law on Amendments of and Addition 
to Some Articles of the Law on VAT. Conforming/relevant to Article III of 
GATT 1994. Quarter II-2005. 11- 2005 
Approval. 
5. Law on Amendments of and 
Additions to Some Articles of the 
Law on Excise Tax. Conforming/relevant to Article III of 
GATT 1994. Quarter II-2005. 11- 2005 
Approval. Law on Amendments of and 
Additions to Some Articles of the 
Law on VAT and Excise Tax 
December 2005. 
Foreign Exchange and Payments 
6. Ordinance on Foreign Exchange. Conforming/relevant to Article XV of 
GATT 1994. Quarter II-2005. 9-2005 
Approval. Approved on 13 December 2005. 
7. Law on Investment (including foreign 
and domestic investment). Improving the investment 
environment; implementing/relevant 
to TRIMs. Quarter II-2005. 11- 2005 
Approval. Approved on 29 November 2005. 
Trade in Goods 
8. Commercial Law. Implementing/relevant to 
GATT 1994, GATS. Quarter IV-2004 6-2005 
Approval. Approved on 14 June 2005. 
9. Ordinance on Tendering. Facilitating transparency in 
Government Procurement. Quarter I-2005. 9-2005 
Approval. This Ordinance was upgraded to the 
Law on Tendering. 
Law on Tendering was approved on 
29 November 2005.  
   WT/ACC/VNM/31/Rev.5
 Page 3Date for submission and/or approval 
No Legislation Nature of Content Government National 
Assembly/Standing 
Committee of 
National Assembly Updated Progress 
Trade in Services 
10. Law on State Auditing. Facilitating trad e in services. Quarter IV-2004. 6-2005 
Approval. Approved on 14 June 2005. 
11. Maritime Code. Facilitating trad e in services. Quarter IV-2004. 
 6-2005 
Approval. Approved on 14 June 2005. 
12. Law on Civil Aviation (Amended). Facilitating tr ade in services. Quarter IV-2004. 11- 2005 
Submission. Approved on 22 June 2006. 
13. Law on Tourism. Facilitating trade in services. Quarter II-2005. 11- 2005 
Approval. Approved on 14 June 2005. 
14. Law on Railway. Facilitating trade in  services. Quarter IV-2004. 5- 2005 
Approval. Approved on 14 June 2005. 
15. Law on E Transactions. Facilitating trade and electronic 
transactions. Quarter I-2005. 11-2005 
Approval. Approved on 29 November 2005. 
16. Securities Law. Facilitating trade in  services. Quarter II-2005. 11-2005 
Submission. Approved on 23 June 2006. 
17. Law on Lawyers. Facilitating trade in services. Quarter III-2005. 11-2005 
Submission. Approved on 22 June 2006.  
18. Law on Education (Amended). Facilitating tr ade in services. Quarter IV-2004. 6-2005 
Approval. Approved on 14 June 2005. 
19. Law on Pharmacy. Facilitating trade in  services. Quarter IV-2004. 6-2005 
Approval. Approved on 14 June 2005. 
Customs 
20. Law on Import-Export Duties. Conforming/relevant to CVA. Quarter II-2005. 11-2005 
Approval. Approved on 14 June 2005. 
21. Ordinances on Procedures for 
Settlement of Administrative Cases 
(amended). Conforming/relevant to Article 11 of 
CVA, and other regulations of WTO. Quarter II-2005. 9-2005 
Submission. Approved on 5 April 2006. 
22. The Law Amending and 
Supplementing a Number of Articles 
of the Customs Law. Conforming/relevant to CVA. Quarter IV-2004. 6-2005 
Approval. Approved on 14 June 2005. 
TBT 
23. Ordinance on Standardization. Implementing/relevant to WTO 
Agreements on Sanitary and Phytosanitary Measures, on Technical 
Barriers to Trade. Quarter II-2005. 10-2005 
Submission. This Ordinance is upgraded to the 
Law on Standardisation Approved on 23 June 2006.  
  WT/ACC/VNM/31/Rev.5 
Page 4 Date for submission and/or approval 
No Legislation Nature of Content Government National 
Assembly/Standing 
Committee of 
National Assembly Updated Progress 
Intellectual Property 
24. Civil Code. Conforming/relevant to TRIPS 
Agreement. Quarter II-2004. 6-2005 
Approval. Approved on 14 June 2005. 
25. Code of Court Judgment 
Enforcement. Conforming/relevant to TRIPS 
Agreement. Quarter III-2005. 11-2005 
Submission. Expected to be approved in 
October 2006. 
26. Law on Intellectual Property. Implementing/relevant to regulations 
of TRIPS. Quarter II-2005. 11-2005 
Approval. Approved on 29 November 2005. 
 
 
  
   WT/ACC/VNM/31/Rev.5
 Page 5Table 2 
List of Legal Documents Recently Promul gated (1 May 2005 to 29 June 2006)  
1.  Economic policy 
No No of Document Issuing Date Document's Name and Nature of Content Note 
General Regulations 
1. 59/2006/ND-CP 12/6/2006 Decree No. 59/2006/ND-CP of the Government Providing Detailed Guidelines for 
Commercial Law on the Goods and Services Subject to Prohibitions, Restrictions and Conditions to Trade   
2. 57/2006/ND-CP 9/6/2006 Decree No. 57/2006/ND-CP of the Government on e-commerce  
3. 37/2006/ND-CP 4/4/2006 Decree No. 37/2006/ND-CP of the Government Providing Detailed Guidelines for 
Commercial Law on Trade Promotion Activities.  
4. 35/2006/ND-CP 31/3/2006 Decree No. 35/2006/ND-CP of the Government Providing Detailed Guidelines for 
Commercial Law on Franchising Activities.    
5. 06/2006/ND-CP 9/1/2006 Decree No. 06/2006/ND-CP of the Government Stipulates on the Functions, Powers and 
Structure of Competition Management Department.   
6. 116/2005/ND-CP 15/9/2005 Decree No. 116/2005/ND-CP of the Government Providing Detailed Guidelines for the 
Implementation of some Articles of Competition Law.   
7. 279/2005/QD-TTg 3/11/2005 Decision No. 279/QD-TTg of the Prime Minister to Issue the Regulation on Development 
and Implementation National Trade Promotion Program in the Period from 2006 to 2010.   
8. 09/2006/TT-BTM 25/5/2006 Circular No. 09/2006/TT-BTM of the Ministry of Trade on the Guiding to the Registration 
of Franchising Activities.   
Foreign Exchange Management 
9. 131/2005/ND-CP 18/10/2005 Decree No. 131/2005/ND-CP of the Government on Amendments of, Addition to some 
articles of Decree No. 63/1999/ND-CP dated 17 August 1998 of the Government on Foreign Exchange Management.  
State Ownership and Equitization 
10. 17/2006/ND-CP 27/1/2006 Decree No. 17/2006/ND-CP of the Government on Amendments of, Addition to some 
articles of the Decrees, which provide the guiding implementa tion to Land Law, and Decree 
No. 187/2004/ND-CP on the transferring of State Owned Enterprises to Join Stock Company.  
11. 80/2005/ND-CP 22/6/2005 Decree No. 80 /2005/ND-CP of the Government on the Assigning, Selling, Contracting out 
and Lending of State Owned Enterprises.   
12. 48/2006/TT-BTC 6/6/2006 Circular No. 48/2006/TT-BTC of Mi nistry of Finance on Amendments of, Addition to some 
provisions of Circular No. 26/2002/TT-BTC dated 22 March 2002 of Ministry of Finance 
providing guideline on the Handling Financ ial Issues in Transferring State Owned 
Enterprises, Political Organizations' Enterprise s, Political-Social Organizations' Enterprises 
to One Member Limited Liabilities Company.    
  
  WT/ACC/VNM/31/Rev.5 
Page 6 2.  Enforcement 
 
No No of Document Issuing Date Document's Name and Nature of Content Note 
1. 56/2006/ND-CP 6/6/2006 Decree No. 56/2006/ND-CP of the Government on the Handling of Administrative 
Violation in Information – Cultural Areas.  
2. 128/2005/ND-CP 11/10/2005 Decree No. 128/2005/ND-CP of the Government on the Handling of Administrative 
Violation in aquiculture area.  
3. 106/2006/QD-TTg 18/5/2006 Decision No. 106/2006/QD-TTg of Prime Minister on Approval of Agreement on Dispute 
Settlement Mechanism under the Framework Agreement on Comprehensive Economic 
Cooperation between AS EAN and South Korea.  
 
3.  Trade in Goods 
No No of Document Issuing Date Document's Name and Nature of Content Note 
General Provision 
1. 19/2006/ND-CP 20/2/2006 Decree No. 19/2006/ND-CP of the Government Providing Detailed Guidelines to the 
Commercial Law on Rule of Origin.   
2. 12/2006/ND-CP 23/1/2006 Decree No. 12/2006/ND-CP of th e Government Providing the Detailed Guidelines for the 
Implementation of Commercial Law on Activities on International Sale and Purchase, 
Processing Agency and Transit of  Goods with Foreign Countries.  
3. 69/2006/QD-TTg 28/3/2006 Decision No. 69/2006/Qd-TTg of Prime Minister on the Specific Tariff for the Importation 
of Second-hand Cars   
4. 10/2006/TT-BTM 1/6/2006 Circular No. 10/2006/TT-BTM of Ministry of Trade on the Amending and Supplementing 
Circular No. 08/2006/TT-BTM dated 17 April 2006 Providing Guideline for the Definition of Rule of Origin for Imported and Exported  Non-Wholly Obtained  Goods in accordance 
with Decree No. 19/2006/ND-CP dated 20 February 2006 of the Government stipulating in 
detail for Commercial Law on the rule of origin.   
5. 32/2006/TT-BNN 8/5/2006 Circular No. 31/2006/TT-BNN of Ministry of Agriculture and Rural Development guiding 
the implementation of Decree No. 12/2006/ND-CP dated 23 January 2006 of the 
Government "Providing the Detailed Guidelines for the Implementation of Commercial Law 
on Activities on International Sale and Purchase, Processing Agency and Transit of Goods with Foreign Countries".   
6. 48/2006/TT-BVHTT 5/5/2006 Circular No. 48/2006/TT-BVHTT of Ministry of Culture and Information on the guiding 
some articles in Decree No. 12/2006/ND-CP dated 23 January 2006 of the Government 
Providing the Detailed guidelines for the Im plementation of Commercial Law on Activities 
on International Sale and Purchase, Processing Agency and Transit of Goods with Foreign 
Countries.   
7. 02/2006/TT-BBCVT 24/4/2006 Circular No. 02/2006/TT-BBCVT of Ministry of Post and Telematics on the guiding the 
implementation of Decree No. 12/2006/ND-CP dated 23 January 2006 of the Government Providing the Detailed Guideline for the Implementation of Commercial Law on Activities 
on International Sale and Purchase, Processing Agency and Transit of Goods with Foreign 
Countries in respect of the goods under the management of Ministry of Post and Telematics.   
   WT/ACC/VNM/31/Rev.5
 Page 7No No of Document Issuing Date Document's Name and Nature of Content Note 
8. 07/2006/TT-BTM 17/4/2006 Circular No. 07/2006/TT-BTM Ministry of Trade Guiding the Procedure and Management 
of the Issuing of Certificate of Origin in acc ordance with Decree No . 19/2006/ND-CP of the 
Government providing detailed guidelines to the Commercial Law on Rule of Origin.   
9. 08/2006/TT-BTM 17/4/2006 Circular No. 08/2006/TT-BTM Minist ry of Trade Providing Guidelines for the Definition of 
Rule of Origin for Imported and Exported No n-Wholly Obtained Go ods in accordance with 
Decree No. 19/2006/ND-CP dated 20 February 2006 of the Government stipulating in detail 
for Commercial Law on the rule of origin.    
10. 04/2006/TT-BTM 6/4/2006 Circular No. 04/2006/TT-BTM Ministry of Trade Providing Guidelines for Some Articles of 
Decree No. 12/2006/ND-CP dated 23 January 2006 of the Government providing the 
detailed guidelines for the implementation of Commercial Law on Activities on 
International Sale and Purchase, Processing Agency and Transit of Goods with Foreign 
Countries.  
11. 114/2005/TT-BTC 15/12/2005 Circ ular 114/2005/TT-BTC date 15 December 2005  of Ministry of Finance Providing the 
Guidelines for the Post Customs Clearance Audit for Exported and Imported Goods.  
12. 110/2005/ND-CP 24/8/2005 Decree No. 110/2005/ND-CP of th e Government on the Supervision of Multi-level Selling 
of Goods  
13. 19/2005/TT-BTM 8/11/2006 Circular No. 19/2005/TT-BTM of the Ministry of Trade Providing Guidelines for 
Implementation of a Number of Aspects of Decree No. 110/2005/ND-CP of the Government 
on the Supervision of Multi-level Selling of Goods  
Custom Valuation 
14. 155/2005/ND-CP 15/12/2005 Decree No. 155/2005/ND-CP of the Government Providing for Customs Valuation of 
Exported -Imported Goods  
15. 154/2005/ND-CP 15/12/2005 Decree No. 154/2005/ND-CP of the Government Providing Guidelines to Implementation of 
Some Articles of Customs Law on Customs Procedures, Inspection and Supervision  
16. 149/2005/QD-TTg 20/6/2005 Decision No. 49/2005/QD-TTg of the Prime Minister on Pilot Implementation of E-Customs 
Procedures  
17. 112/2005/TT-BTC 15/12/2005 Circular No. 112/2005/TT-BTC of the Ministry of Finance Providing Guidelines to Customs 
Procedure, Customs Inspection and Supervision  
Internal Taxes/Expo rt, Import Duties 
18. 156/2005/ND-CP 15/12/2005 Decree No. 156/2005/ND-CP of the Government on Amendments of and Addition to 
Decrees Providing Detailed Regulations on Implementing the Law on Excise Tax and Law 
on Value Added Tax   
19. 149/2005/ND-CP 8/12/2005 Decree No. 149/2005/ND-CP of the Government Providing Detailed Regulations on 
Implementing Law on Import - Export Duties   
20. 323/2005/QD-TTg 7/12/2005 Decision No. 323/2005/QD-TTg of the Prime Minister on Extension of Effective Duration 
of Decision No. 46-2001-QD-TTg of 4 April 2001 of the Prime Minister on Export and 
Import  Management for the Period of 2001-2005  
21. 52/2006/TT-BTC 12/6/2006 Circular No. 52/2006/TT-BTC of the Ministry of Finance Providing Guidelines to 
Implement Preferential Import Tariff Rates of Vietnam in ASEAN - China Trade in Goods 
Agreement     
  WT/ACC/VNM/31/Rev.5 
Page 8 No No of Document Issuing Date Document's Name and Nature of Content Note 
22. 14/2006/TT-BTC 28/2/2006 Circular No. 14/2006/TT-BTC of the Ministry of Finance Providing Guidelines to 
Implement Preferential Import Tariff Rates of Vietnam to Carry out the Common Effective 
Preferential Tariff Agreement (C EPT) of ASEAN countries.   
23. 115/2005/TT-BTC 16/12/2005 Circular No. 115/2005/TT-BTC of the Ministry of Finance Providing Guidelines to 
Implement Decree No. 156/2005/ND-CP of 16  December 2005 of the Government on 
Amendments of and Addition to  Decrees Providing Detailed Regulations on Implementing 
the Law on Excise Tax and Law on Value Added Tax    
24. 113/2005/TT-BTC 15/12/2005 Circular No. 113/2005/TT-BTC of the Ministry of Finance Providing Guidelines to 
Implement Export, Import Duties.    
25. 17/2005/TT-BTM 6/10/2005 Circular No. 17/2005/TT-BTM of the Ministry of Trade on Amendments of and Addition to 
Circular No. 04/2005/TT-BTM of 24 March 2005 on Adjustments of 2005 List of Import 
Commodities Subjected to Tariff Quota    
26. 45/2005/TT-BTC 6/6/2005 Circular No. 45/2005/TT-BTC of the Ministry of Finance Providing Guidelines to 
Implement Decree No. 78/2003/ND-CP, Decree No. 151/2004/ND-CP, Decree 
No. 213/2004/ND-CP, Decree No. 13/2005/ND-CP on Promulgating the List of 
Commodities and Tax Rates of Vietnam to Im plement the Common Effective Preferential 
Tariff Agreement (CEPT) of ASEAN countries  
Charges and Fees 
27. 24/2006/ND-CP 6/3/2006 Decree No. 24/2006/ND-CP on Amendments of and Addition to a Number of Articles of 
Decree No. 57/2002/ND-CP dated 3 June 2002 Providing Guidelines of Ordinance on 
Charges and Fees   
28. 45/2006/TT-BTC 25/5/2006 Circular No. 45/2006/TT-BTC of Ministry of Finance on Amendments of, and Addition to 
Circular No. 63/2002/TT-BTC dated 24 July 2002 of the Ministry of Finance Providing 
Guidelines to Implement Provisions on Charges and Fees   
Trade Remedies 
29. 05/2006/ND-CP 9/1/2006 Decree No. 05/2006/ND-CP of the Government on Establishment of Vietnam Competition 
Council and  its Functions, Duties, Po wers and Organizational Structure.  
30. 04/2006/ND-CP 9/1/2006 Decree No. 04/2006/ND-CP of the Government on Establishment of Council Dealing with 
Anti-dumping, Anti- Subsidy and Self- Protec tion and its Functions, Duties, Powers and 
Organizational Structure.   
31. 90/2005/ND-CP 11/7/2005 Decree No. 90/2005/ND-CP of the Government Providing Guidelines to Implement the 
Anti-Dumping Ordinance  
32. 89/2005/ND-CP 11/7/2005 Decree No. 89-2005-ND-CP Providing Guidelines to Implement Some Articles of 
Ordinance No. 22-2004-PL-UBTVQH11 on Measures Against Subsidized Goods Imported 
into Vietnam  
33. 106/2005/TT-BTC 5/12/2005 Circular No. 106/2005/TT-BTC of the Ministry of Finance Providing Guidelines for 
Collection, Remittance and Refund of Anti-dumping Tax, Anti-Subsidy Tax and Security 
Amount for Payment of Anti-dumping Tax, Anti-Subsidy Tax   
  
   WT/ACC/VNM/31/Rev.5
 Page 94. Trade in service 
No No of Document Issuing Date Document's Name and Nature of Content Note 
1. 22/2006/ND-CP 28/2/2006 Decree No. 22/2006/ND-CP of the Government on Organization and Operation of Foreign 
Bank Branches, Joint Venture Banks, Banks with One Hundred Percent Foreign Owned 
Capital and Representative Offices of Foreign Credit Institution in Vietnam  
2. 20/2006/ND-CP 20/2/2006 Decree No. 20/2006/ND-CP of the Government Making Detailed Provisions for 
Implementation of the Commercial Law with  respect to the Business of Commercial 
Assessment Services  
3. 111/2005/ND-CP 26/8/2005 Decree No. 111/2005/ND-CP of the Government Making Detailed Provision and Providing 
Guidelines for Implementing Some Articles of Law on Publication  
4. 79/2005/ND-CP 16/6/2005 Decree No. 79/2005/ND-CP of the Government on Conditions for Registration and 
Operation of Agents for Cu stoms Clearance Procedures  
5. 65/2005/ND-CP 19/5/2005 Decree No. 65/2005/ND-CP on Amendments of, and Additions to Decree 
No. 6/2001/ND-CP of 2 May 2001 on Organization and Operation of Finance Leasing Companies  
6. 06/2006/TT-BTM 11/4/2006 Circular No. 06/2006/TT-BTM of The Ministry of Trade Guiding on Procedure for 
Registration of Operational Seal of Traders that Deal in Commercial Assessment Services  
7. 08/2006/TT-BKHCN 4/4/2006 Circular No. 08/2006/TT-BKHCN of the Ministry of Science and Technology Providing 
Guidelines on Services in Intellectual Property Field  
8. 79/2005/TT-BVHTT 8/12/2005 Circular No. 79/2005/TT-BVHTT of the Ministry of Culture and Information on a 
Amendments of and Additions to Some Provisions of Circular No. 43-2003-TT-BVHTT of 
16 July 2003 Providing Detailed Guidelines to Implement Decree No. 24-2003-ND-CP 
implementing Ordinance No. 39-2001-PL-UBTVQH10 on Advertisement  
9. 01/2005/TT-BBCVT 6/5/2005 Circular No. 01/2005/TT-BBCVT of  the Ministry of Post and Telecommunication Providing 
Guidelines with respect to Issuance of Business Licenses for Mail Delivery Services and 
Registration of Agents for Foreign Mail Delivery Organizations    
 
5.  Transparency 
No No of Document Issuing Date Document's Name and Nature of Content Note 
1. 161/2005/ND-CP 27/12/2005 Decree No. 161/2005/ND-CP Making Detailed Provisions and Providing Guidelines for 
Implementing Certain Articles of the Law on Promulgation of Legal Normative Documents 
and the Law Amending and Supplementing a Number of Articles of the Law On 
Promulgation of  Legal Normative Documents  
2. 03/2006/TT-VPCP 17/2/2006 Circular No. 03/2006/TT-VPCP of the Office of Government Providing Guidelines to 
Implement Decree No. 104-2004-ND-CP on th e Official Gazettes of Vietnam for 
Organization and Operation of Offici al Gazettes at Provincial Levels  
 
 
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