RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/VNM/39 
2 September 2005 
 (05-3826) 
Working Party on the 
Accession of Viet Nam Original:   English 
 
 
 
  
ACCESSION OF VIET NAM 
 
Additional Question and Replies
 
 
 
 The following submission, dated 25 August 2005, is being circulated at the request of the Delegation of the Socialist Republic of Viet Nam.   
 
_______________ 
  WT/ACC/VNM/39 
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 TABLE OF CONTENTS  
II. ECONOMIC POLICIES.........................................................................................................1  
- Monetary and Fiscal Policy..................................................................................................... 1 
- Foreign Exchange and Payments ...........................................................................................2  
- Investment Regime.............................................................................................................. ...10 
- State-Owned and State Trading Enterprises.......................................................................12  
- Privatization .................................................................................................................. .........18  
- Pricing Policies ............................................................................................................... ........24  
- Competition Policy............................................................................................................. ....25  
III. FRAMEWORK FOR MAKING AN D ENFORCING POLICIES ...................................28  
IV. POLICIES AFFECTING TRADE IN GOODS ..................................................................33  
- Trading Rights ................................................................................................................. ......33  
A. IMPORT REGULATIONS...................................................................................................33  
- Ordinary cust oms duties .......................................................................................................3 3 
- Other duties and charges....................................................................................................... 35 
- Tariff rate quotas, tariff exemptions....................................................................................36  
- Fees and charges for services rendered................................................................................37  
- Application of internal taxes to imports ..............................................................................39  
- Quantitative import restrictions, includi ng prohibitions, quotas and licensing 
systems ........................................................................................................................ ............41  
- Customs valuation.............................................................................................................. ....44  
- Rules of origin ................................................................................................................ ........47  
- Preshipment inspection ......................................................................................................... 50 
- Anti-dumping, countervailing duties, safeguards regimes.................................................51  
B. EXPORT REGULATIONS ..................................................................................................53  
- Export rest rictions ............................................................................................................ .....53  
C. INTERNAL POLICIES A FFECTING FOREIGN TRADE IN GOODS ........................54  
- Industrial policy, including subsidies...................................................................................54  WT/ACC/VNM/39 
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 -
 Technical barriers to trade, standards and certification....................................................57  
- Sanitary and phytosanitary measures..................................................................................60  
- Trade-related investment measures .....................................................................................63  
- Free zones, special economic areas.......................................................................................64  
- Government procurement.....................................................................................................66  
- Transit........................................................................................................................ .............67  
- Agricultural policies.......................................................................................................... .....69  
- Trade in ci vil aircraft........................................................................................................ .....70  
- Textiles regime ................................................................................................................ .......70  
V. TRADE-RELATED INTELLECTUAL  PROPERTY REGIME......................................71  
- Geographical indications, including appellations of origin................................................71  
- Enforcement .................................................................................................................... .......72  
VI. POLICIES AFFECTING TRADE IN SERVICES.............................................................73  
VII. TRANSPARENCY ................................................................................................................73  
VIII.  TRADE AGREEMENTS ......................................................................................................80  
 
  WT/ACC/VNM/39 
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 II. ECONOMIC POLICIES 
- Monetary and Fiscal Policy Question 1 Paragraph 10:  Please update the data on the le vel of commercial debt owed by public sector 
enterprises including to State-Owned Commercial Banks.  Please also advise the percentage of 
public sector enterprise debt that is non-performi ng.  What steps is Viet Nam taking to address 
non-performing public sector debt owed to State-Owned Commercial Banks?  
Answer:
 
The ratios of outstanding loans to SOEs by Viet Nam’s credit institutions are as follows: 
  2001  2004 
1. Outstanding loans to SOEs by credit institutions 
(trillion VND) 79.7 142.9  
2. Share of SOEs’ outstanding loans in total outstanding 
loans of credit institutions (per cent) 42.2 34.0 
3. Share of SOEs’ outstanding loans in the total outstanding 
loans of 4 State-owned co mmercial banks (SOCBs) 
(per cent) 53.6 42.8 
 
Currently the outstanding debts of SOEs, including t hose owed to SOCBs have  been solved under the 
framework of a comprehensive SOEs equitization and restructuring program.   
To enhance the safety and stability of the system and step by step adopt international standards in 
banking operation, the State Bank of Viet Nam (SBV) promulgated the Decision No.493/2005/QD-NHNN dated 22 April 2005 on debt classification a nd provisioning for credit risk resolution in 
banking operation of credit institutio ns. According to this Decision, debts of clients in general (that 
includes debts of SOEs) owed to credit institutions are classified into 5 categories and provisioning is 
provided respectively:  
- First category: qualified debt, provisioning ratio – 0 per cent; 
- Second category: debt requiring attention, provisioning ratio – 5 per cent; 
- Third category: below-standard de bt, provisioning ratio - 20 per cent; 
- Forth category: doubted debt, provisioning ratio – 50 per cent; - Fifth category: possibly lost debt, provisioning ratio – 100 per cent 
(debts belonging to 3
rd, 4th, 5th categories respectively are considered as bad debts). 
Credit institution shall be allowed to use provisioning  sources to solve risks related to its bad debts 
(i.e. to write-off the debts in balance-sheet items  and to enter those debts under off-balance sheet 
items) in following cases: (i) clients are organizations, enterprises subject to bankruptcy, dissolution 
in accordance with the applicable laws and regulat ions; natural persons who died or are missing; 
(ii) debts belonging to the 5th category. 
In addition, credit institutions shall have to implem ent various measures to collect its debts.  These 
measures include closely monitoring and pushing up the debt collection process, resolving assets used 
as collateral and restructuring bad debts. WT/ACC/VNM/39 
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 Question 2 
Please describe the scope of all lending from St ate-Owned Commercial Banks to public sector 
enterprises.  Please provide statistics on le nding through the Development Assistance Fund.  
What proportion of these loans is non-performing? 
Answer:
 
The ratios of outstanding loans to SOEs by Viet Nam’s credit institutions are as follows: 
  2001  2004 
1. Outstanding loans to SOEs by credit institutions  
(trillion  VND) 79.7 142.9  
2. Share of SOEs’ outstanding loans in total outstanding 
loans of credit institutions  
(per cent) 42.2 34.0 
3. Share of SOEs’ outstanding loans in the total outstanding 
loans of 4 State-owned commercial banks (SOCBs) 
(per cent) 53.6 42.8 
 
Please find attached Annex I regarding the most recent statistics on lending through the Development 
Assistance Fund.  Some further statistics for th e previous period have also been provided in 
Viet Nam’s Subsidies Notification (document WT/VNM/13/Add.2). 
Question 3 
Referring to paragraphs 11-13, please discuss th e volume of directed lending and other subsidy 
programs, both in absolute and as a percentage of government expenditures, and the effect on 
the budget deficit. 
Answer:  
As can be seen from the Annex I, being a poor country, Viet Nam’s subsidies programs, including 
those effected through directed lending, are insigni ficant.   As a result, their effect on the budget 
deficit is minimal. 
- Foreign Exchange and Payments Question 4 Please provide an update on legislative status of  the draft Ordinance on Foreign Exchange and a 
copy of it.  Please confirm in the text that  Viet Nam will eliminate foreign exchange and 
surrender requirements and describe how it will help  bring Viet Nam into conformity with IMF 
Article VIII requirements.  
Answer:
 
The draft Ordinance on Foreign Exchange is planne d to be submitted to the Standing Committee of 
the National Assembly in September 2005 for approval.  
To apply the IMF’s Articles of Agreement, in parallel with drafting the Ordinance on Foreign 
Exchange, the SBV has formulated the draft Degr ee on Amendments of and Supplement to Some 
Articles of the Degree No. 63/1 998/ND-CP dated 17 August 1999 on fore ign exchange control.  The 
draft Degree has been formulated with technical assistance of IMF’s legal experts and forwarded to  WT/ACC/VNM/39 
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 the IMF’s Office in Washington for review.  IMF’ s Office sent a notification to the SBV informing 
the IMF's acceptance of the whole content of this draft Degree and confirmed that, within 15 days 
from the issuing date of this Degree, IMF sha ll officially announce Viet Nam’s acceptance of 
Article VIII of IMF's Articles of Agreement. 
Question 5 
Please provide a copy of the draft Decree on Fo reign Exchange Control to the Working Party 
for its review. 
Answer:  
The draft Decree has been commented upon by the tec hnical staffs of the IMF and Viet Nam expects 
that IMF shall officially announce Viet Nam’s acceptance of Article VIII of IMF's Articles of 
Agreement. 
Question 6 
Paragraph 18 indicates that PM Decision No . 46/2003/QD-TTg, issued on 2 April 2003, set 
foreign exchange surrender requirements at 0 per cent, but did not eliminate the authority of the Government to apply this requirement from Viet Nam’s law.  
- Please describe the specific surrender requirements provided for in the law and how 
they operate.  
- Under what circumstances would Viet Na m re-impose foreign exchange surrender 
requirements?  Are there any limiting criteria to the application? 
- Could foreign exchange surrender requirements  be re-imposed by administrative fiat, 
or would National Assembly action be required?    
- Please describe in the text what steps Viet Nam has taken to address measures at odds 
with Articles XI and XVI of the GATS noted by Members.  
Answer:
 
According to the Prime Minister’s Decision No . 46/2003/QD-TTg dated 2 April 2003, the ratio of 
foreign exchange surrender requirement applied to current revenue sources of residents being 
economic or social organizations was set at 0 per cent.   
In the draft Ordinance on Foreign Exchange, resident s being organizations sha ll not be required to sell 
their current revenue in foreign currencies to co mmercial banks.  The Government only resorts to 
temporary foreign exchange controls as special li mitations in exceptional cases in order to maintain 
national financial and monetary security in accordan ce with the IMF’s Articles of Agreement and the 
IMF's Document No. 144 (52/51) dated 14 August 1952.   
To apply the IMF’s Articles of Agreement, in parallel with drafting the Ordinance on Foreign 
Exchange, the SBV has formulated the draft Degr ee on Amendments of and Supplements to Some 
Articles of the Degree No. 63/1 998/ND-CP dated 17 August 1999 on fore ign exchange control.  The 
draft Degree has been formulated with technical assistance of IMF’s legal experts and forwarded to the IMF’s Office in Washington for review.  IMF’ s Office sent a notification to the SBV informing 
the IMF's acceptance of the whole content of this draft Degree and confirmed that, within 15 days 
from the issuing date of this Degree, IMF sha ll officially announce Viet Nam’s acceptance of 
Article VIII of IMF's Articles of Agreement. 
The draft Degree on Amendments of and Supplements to Some Articles of the Degree 
No. 63/1998/ND-CP dated 17 August 1999 is being circ ulated to relevant ministries and agencies for WT/ACC/VNM/39 
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 comments in accordance with Viet Nam’s legislation on the promulgation of legal normative 
documents. 
Question 7 
Paragraph 19 states that "Viet Nam only maintained  restrictions on (i) capital transfers abroad 
for investment by resident or ganizations, which were subject to approval by the competent 
agencies and within the amount of foreign cu rrency owned by them: and (ii) payment and 
repayment of foreign loans by resident organizations, which were permitted only when their loan agreements had been certified by the State Bank of Viet Nam."  
Have these restrictions been explicitly approved by the IMF? 
Answer:
 
As an IMF member country, Viet Nam has the ob ligation to cooperate with the IMF and other 
member countries to ensure the orderly implemen tation of foreign exchange regulations and to 
strengthen the stability of the exchange rate re gime.  One of the channels for the IMF to 
monitor this process and offer consultancy to member countries is via working missions in 
accordance with of Article IV of the IMF's Articles of Agreement.  Presently, the IMF’s 
working mission visits Viet Nam once a year. 
Question 8 
How are these measures justified in light of Viet Nam’s balance of payments situation?  
When will these restrictions be removed?      What does "certified" mean?  Is it registration or does it require a prior approval process? We 
note that a prior approval process could be used to restrict trade. 
Answer:
 
According to the Government Decree No. 90/1 998/ND-CP dated 7 November 1998 promulgating 
Regulations on Management of Foreign Loan s and Loan Repayments and the Circular 
No. 09/TT-NHNN dated 21 December 2004 of th e State Bank of Viet Nam (SBV) providing 
guidelines for borrowing and repayment of foreign lo ans by enterprises, ente rprises have their full 
autonomy to decide the signing of their foreign loan  contracts based on the principle of self-borrowing 
and self-repayment principles.  Enterprises are required, after signing a medium and/or long-term foreign loan contract, to register their borrowing with  the SBV.  This requirement is intended to allow 
the State management authority (i.e. the SBV) to monitor medium and long-term foreign borrowings of enterprises and, in coordination with the Ministry  of Finance, to manage and maintain the national 
foreign debts within the safety limit. 
Question 9 Paragraph 20:  Present requirements and restrict ions on the repayment of loans and capital 
investments abroad by Vietnamese enterpri ses, Decree No. 22/1999/ ND-CP specifies that 
enterprises investing abroad need to: (i) obtain an overseas investment license from the Ministry 
of Planning and Investment; (ii) open a foreign account with an authorized bank and channel 
all remittances through this account; and (iii)  register the opening of the account and 
investment capital transfers with a bank branch in  the province or city of its head office.   
What is meant by the term "Vietnamese" enterprise?    WT/ACC/VNM/39 
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 Answer:  
Within the context of the Decree No. 22/1999/ND-CP  dated 14 April 1999 on outward investment by 
Vietnamese enterprises, the term "Vietnamese ente rprises" is defined to cover: (i) Enterprises 
established under the Law on State-owned Enterprises;  (ii) Cooperatives established under the Law on 
Cooperatives; and (iii) Enterprises established under th e Law on Enterprises.  As such, neither foreign 
investors in neither Viet Nam nor foreign-invest ed companies (in forms stipulated in the Law on 
Foreign Investment) in Viet Nam are considered  "Vietnamese enterprises" for the purpose of this 
Decree.  
Question 10 
What are the procedures for obtaining an ov erseas investment license from the Ministry of 
Planning? 
Answer:  
Ministry of Planning and Investment issues licenses for outward investments to Vietnamese 
enterprises.  The dossier of applying for an ou tward investment license shall include the following 
documents: (i) The application for investment abro ad; (ii) A copy of Establishment Decision (or 
Business Registration) of the enterprise; (iii) Th e document of accepting investment granted by the 
competent body of country receiving investment (if an y); contract, agreement with foreign partner on 
the investment project; (iv) The exposition on inv estment project in terms of objectives, target, 
sources of investment capital of the enterprise; (v ) Mode of investment, mode of capital transfer, 
mode of profit repatriation; (vi) The financial re port of enterprise;  (vii) The document of accepting 
investment abroad issued by the body that issued the Decision of Es tablishment of the enterprise (for 
State-owned enterprises).  After making appraisal, th e Ministry of Planning and Investment shall issue 
an outward investment license to the enterprise w ithin 30 days as from the date of receiving the 
complete and valid dossier.  
Question 11 
What constitutes an authorized bank throug h which remittances must be channelled?   
Answer:  
An "authorized bank" should be understood to c over all foreign exchange authorized credit 
institutions, including domestic and foreign commerc ial banks, operating in Viet Nam.  Vietnamese 
enterprises register to open accounts at authorized banks where enterprises’ headquarters are located 
to process the outward and inward transfer of funds. 
Procedures for opening a foreign exchange account  with a foreign exchange authorized banks 
are specified in the Circular No. 01/2001/TT-NHNN dated 19 January 2001 of the SBV 
providing guidance for foreign exchange control w ith respect to outward direct investments by 
Vietnamese enterprises.  In order to monitor the implementation of their outward investment 
projects, Vietnamese enterprises are required to register their account and schedule for abroad 
transfer of capital via an authorized bank. 
Question 12 The text should clarify circumstances under which foreign invested enterprises can open foreign 
exchange accounts abroad. WT/ACC/VNM/39 
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 Answer:
 
Pursuant to the Circular No. 04/2000/TT-NHN N dated 18 May 2001 providing guidance on foreign 
exchange controls applying to foreign invested enterprises and foreign parties to business cooperation 
contracts, foreign invested enterprises (FIEs) a nd foreign parties to business cooperation contracts 
(FBPs) are entitled to open accounts at overseas banks to facilitate medium and long term overseas 
borrowings as stipulated in Point 2 Item I, Chap ter V, Part II of the Circular No. 01/1999/TT-NHNN7 
dated 16 April 1999 providing guidance on the impl ementation of the Decree No. 63/1998/ND-CP 
dated 17 August 1998 of the Government on foreign exchange controls. In addition to opening 
accounts as stated above, in special circumstances, FI Es and FBPs are permitted by the State Bank of 
Viet Nam to open accounts overseas to serve othe r activities based on the following conditions: 
(i) Enterprises which are subject to very impor tant investment projects according to the 
Government’s Programme; 
(ii) Enterprises invested under the types of BOT,  BTO and BT that need to open overseas 
accounts to implement their commitments; 
(iii) Enterprises that are engaged in international trade including aviation, navigation, post and 
telecommunications, insurance and tourism and wish to open foreign currency accounts 
overseas to conduct clearing transactions in accordance with international customs; 
(iv) Enterprises that are entitled to open overseas br anches or representative offices and need to 
open accounts overseas to serve the operating purposes of such branches or representative office. 
For other cases that are not stipulated above, based on the demand and the need for opening an 
overseas account, the Governor of the State Bank of Viet Nam will consider to settle. 
Besides, investment projects under the stipulati on of the Petroleum Law are entitled to open overseas 
accounts as stipulated in the Petroleum Law and within 15 days from the date of opening the overseas account, such account must be registered with the State Bank of Viet Nam. 
Question 13 
In reference to Paragraph 20, do the actions in  subsections (i./ii./iii.) require a prior approval 
process?  
Answer:
 
Pursuant to the Circular No. 05/2001/TT-BKH guiding the investment activities abroad by 
Vietnamese enterprises dated 30 August 2001, Vietna mese enterprises shall be allowed to invest 
abroad after getting the licenses for investment ab road granted by the Ministry of Planning and 
Investment.  The consideration for granting licenses for investment abroad shall comply with the 
provisions stipulated at Article 6 of the Decree No. 22/1999/ND-CP of 14 April 1999 of the Government on the basis of being suitable with the socio-economic request in each period and is 
implemented according to the following two steps:  
a) Registration for being granted investment license; 
b) To examine and approving the granting of investment license. 
Pursuant to the Circular No. 01/2001/TT-NHNN providing guidance for foreign exchange control 
with respect to outward direct investments by Vietnamese enterprises dated 19 January 2001, in order to realize overseas investment projects, en terprises must open foreign currency deposit accounts 
at banks authorized to conduct foreign exchange operations.  All transactions of transferring money 
abroad and into Viet Nam, which are related to th e enterprises' overseas invest ment activities, must be 
effected through these accounts.  Enterprises must register with the State Bank's branches in the  WT/ACC/VNM/39 
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 provinces or cities where they are headquartered fo r the opening of foreign currency accounts and the 
tempo of transfer of investment capital abroad.  A dossier consists of: (i) An application for 
registration of accounts and transfer of investment  capital abroad; (ii) A notarized copy of the 
business registration certificate; (iii) A notarized c opy of the license for overseas investment, issued 
by a competent Vietnamese body; (iv) The written approval of investment by the host country 
(attached with a Vietnamese translation stamped and signed by the general director or director); 
(v) The document stating the tempo of investment capital contribution (inscribed in the charter or 
joint-venture contract or business cooperation contr act already approved by a competent body of the 
investment-receiving country (if any) or the plan  on the tentative tempo of investment capital 
contribution, made by the enterprise licensed to make  investment aboard).  Within five working days 
after the date of receipt of complete and valid dossi ers, the State bank’s provincial/municipal branches 
shall have to certify the account opening and registra tion of the tempo of tr ansfer of investment 
capital abroad, which shall serve as basic for the Vi etnamese investors to transfer their investment 
capital aboard via their accounts already opened at  licensed bank for the execu tion of the investment 
projects.  
Question 14 Paragraph 23: The text states that "Under certai n circumstances, and subject to approval of the 
State Bank of Viet Nam, foreign invested ente rprises were permitted to open foreign exchange 
accounts abroad." 
- By restricting commercial presence/investment, is this requirement restricting imports 
or exports of goods or services? 
- The text should clarify circumstances under which foreign invested enterprises can open 
foreign exchange accounts abroad. 
Answer:
 
Pursuant to the Circular No. 04/2000/TT-NHN N dated 18 May 2001 providing guidance on foreign 
exchange controls applying to foreign invested enterprises and foreign parties to business cooperation 
contracts, foreign invested enterprises (FIEs) a nd foreign parties to Business cooperation contracts 
(FBPs) are entitled to open accounts at overseas banks to facilitate medium and long term overseas 
borrowings as stipulated in Point 2 Item I, Chapter V, Part II of the Circular No. 01/1999/TT-NHNN7 dated 16 April 1999 providing guidance on the impl ementation of the Decree No. 63/1998/ND-CP 
dated 17 August 1998 of the Government on foreign exchange controls. In addition to opening 
accounts as stated above, in special circumstances, FI Es and FBPs are permitted by the State Bank of 
Viet Nam to open accounts overseas to serve othe r activities based on the following conditions: 
(i) Enterprises which are subject to very impor tant investment projects according to the 
Government’s Programme; 
(ii) Enterprises invested under the types of BO T, BTO and BT that need to open overseas 
accounts to implement their commitments; 
(iii) Enterprises that are engaged in internationa l trade including aviation, navigation, post and 
telecommunications, insurance and tourism and wish to open foreign currency accounts 
overseas to conduct clearing transactions in acco rdance with international customs; and 
(iv) Enterprises that are entitled to open overseas branches or representative offices and need to 
open accounts overseas to serve the operating purposes of such branches or representative office. 
For other cases that are not stipulated above, based on the demand and the need for opening an 
overseas account, the Governor of the State Bank of Viet Nam will consider to settle. WT/ACC/VNM/39 
Page 8  
 
 Besides, investment projects under the stipulati on of the Petroleum Law are entitled to open overseas 
accounts as stipulated in the Petroleum Law and within 15 days from the date of opening the overseas account, such account must be registered with the State Bank of Viet Nam – Foreign Exchange Control Department. 
Question 15 
Following up on the answer to Question 6 in WT/ACC/VNM/36, on what terms is the 
government willing to offer foreign exchange to  preferred customers if commercial banks are 
unable to meet preferred customers’ demand?  By what criteria would a company qualify for 
this incentive?  If Viet Nam is abolishi ng foreign exchange surrender and balancing 
requirements, why does it need to guarantee forei gn exchange balancing to selected projects? 
Answer:
 
Vietnamese legislation allows all domestic and foreign investors to access commercial banks to 
purchase foreign exchange to meet their business dema nd.  The State’s guarantee of foreign exchange 
balancing to selected important projects under the de velopment plan of the Government is intended 
neither to create any discrimination between client s having demand for foreign exchange nor restrict 
any investor to access foreign exchange supplying sources.  
In practice, the State’s guarantee of foreign exchan ge balancing is applied to investors implementing 
projects of infrastructure construction, BOT, BTO or  BT investment projects and other projects which 
have revenue collected mainly in Viet Nam D ong (domestic currency) dur ing their business operation 
(for example: bridge and road toll collection, electric ity supply, water supply, etc.).  Such investment 
projects have huge demand for foreign exchange and often face risks in  foreign exchange balancing to 
repatriate their capital, profit and other legal incomes.  As a result, the Government, upon the request 
of investors, guarantees to balance foreign excha nge needs of projects of these kinds in cases where 
commercial banks are not able to meet their demand.   It should be noted that the guarantee provided 
by the Government of Viet Nam is not exceptiona l since such provision is very common in other 
countries as an incentive to encourage private sector (both domestic and foreign private investors) to 
participate in infrastructure development, especially when the State capital investment in this field 
remains limited.  Similar recommendation is al so offered by World Bank and UNCITRAL in their 
studies papers such as World Bank Technical Paper No. 399: Concession for Infrastructure - A Guide to Their Design and Award, A Joint Production of  WB and Inter-American Development Bank, 
Washington D.C, 1998 and UNCITRAL Legislative Guide on Privately Financed Infrastructure 
Project, United Nations, 2001. 
Question 16 The IMF is encouraging Viet Nam to move toward  greater exchange rate flexibility and limiting 
foreign exchange interventions that would allo w Viet Nam to strengthen its reserve position, 
better manage exchange rate risks, and facilit ate adjustments to external shocks and rapid 
structural changes. 
What is Viet Nam doing to respond to the IMF and reform its exchange rate regime? 
Answer:
 
Viet Nam applied the managed floating exchange rate mechanism.   WT/ACC/VNM/39 
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 Question 17 
We reiterate our request that Viet Nam either el iminate its fee on foreign exchange imports or 
bring it into conformity with WTO rules. 
Answer:  
Customs clearance fee on the importation and/or expor tation of foreign currencies is merely a charge 
collected to cover services rendered by customs authorities regarding cross-border remittance 
monitoring and specified in Table of fee rates for customs clearance services. 
In the coming time, Viet Nam plans to revise this fee by imposing a uniform rate to all 
imported/exported foreign currencies regardless of their amounts. 
Question 18 
Specific Drafting Suggestions: The discussion of Viet Nam’s fee on foreign exchange imports 
should be moved from the section on fees to th e section on Foreign Exchange and Balance of 
Payments. 
Answer:  
We suggest that this paragraph be put  under the section on fees and charges. 
Question 19 Elements of a Commitment: We suggest th e following new text for a commitment:  
23bis.    The representative of Viet Nam st ated that Viet Nam would implement its 
obligations with respect to foreign exch ange matters in accordance with the 
provisions of the WTO Agreement and related declarations and decisions of the WTO that concerned the IMF.  The representative further recalled Viet Nam’s 
acceptance of Article VIII of the IMF's Articles of Agreement, which provided that 
"no member shall, without the approval of the Fund, impose restrictions on the 
making of payments and transfers for cu rrent international transactions".  He 
stated that, in accordance with these obligations, and unless otherwise provided for in the IMF's Articles of Agreement, Vi et Nam would not resort to any laws, 
regulations or other measures, including any requirements with respect to 
contractual terms, that would restrict  the availability to any individual or 
enterprise of foreign exchange for current international transactions within its 
customs territory to an amount related to the foreign exchange inflows attributable 
to that individual or enterprise.  The Working Party took note of these commitments. 
Answer:
 
We would make our detailed comments on the sugg ested text for a commitment after having acquired 
full understanding of certain concepts such as "relat ed declarations and deci sions of the WTO that 
concerned the IMF" and "with respect to 'contractual terms' ". WT/ACC/VNM/39 
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 - Investment Regime 
Question 20 In answer to Question 7 of WT/ACC/VNM/36, Viet Nam provided a list of business activities 
prohibited to foreign investors.   
Please clarify what is meant by "reactionary cu ltural products," "superstitious items," "items 
which have an adverse effect on personal develo pment," "chemical substances of high toxicity," 
"trading in explosives, toxic chemicals, and ra dioactive substances," "trading in toys which 
have an adverse effect on personal development or health of children or which have an adverse effect on personal development or health of ch ildren or which have an adverse effect on social 
order, security, and safety."   Please provi de lists of such products and items. 
Answer:
 
Guidelines for defining "reactionary cultural produc ts" have been provided in the reply to Question 5 
of document WT/ACC/VNM/38.  Also, paragr aph 127 of document WT/ACC/SPEC/VNM/5 has 
provided a general concept for the determinati on of prohibited reactionary cultural products. 
"Superstitious cultural produc ts" could be defined, inter alia , as cultural products (inclusive of books, 
newspapers, magazines, tapes, discs, etc.) containi ng images and/or sound with displayed content not 
based on science or facts and are intended to make peopl e blindly believe in mystical things, in stories 
of ghosts, devils and evil spirits, in  delusion, etc. that are detrimental to public or national security. 
"Cultural products which have an adverse effect  on personal development"  could be defined, 
inter alia , as cultural products containing images and/ or sound with ill-spirit content that are 
detrimental to  the Vietnamese people’s morals, virtues, dignity, fine character and lifestyle, fine 
customs and habits, national cultural characteristics and human advancement.  For example, cultural 
products containing pornography, violence, reactionary  or anti-Viet Nam propagation, or superstitious 
cultural products, etc. could be claimed as cultural products which have an ad verse effect on personal 
development. 
"Toys which have an adverse effect on personal devel opment or health of children or which have an 
adverse effect on personal developm ent or health of children or which have an adverse effect on 
social order, security, and safety" could be defined, inter alia , as toys having unsafe shapes, 
dangerous usage functions and/or containing images,  sound, content detrimental to children’s morals, 
virtues, dignity, physical and intellectual developm ent, adversely affecting children’s education and 
aesthetic sense and/or social security and safety.  For example, toys containing images, sound, actions 
describing brutal and murderous acts, stimulating le wdness, inciting crimes, social evils, reactionary 
or superstitious propagation, etc.; toys having violen t functions and/or able to be used in fights, 
shootings of risk to human health and lives or dama ging ecological environment, social safety, etc.   
"Toxic chemical" constitutes any chemical which through its chemical action on life processes can 
cause death, temporary incapacitation or permanent harm to humans or animals.  This includes all 
such chemicals, regardless of their origin or of their method of production, and regardless of whether 
they are produced in facilities, in munitions or elsewhere.  Chemical substances of high toxicity 
include those specified in the list attach ed to the Circular No. 08/2001/TT-BCN dated 
14 September 2001 of the Ministry of Industry as follows:  
No. Name of chemicals  Formula  
1 24,5 T (Brochtox, Decamine)    
2 Aldrin (Aldrex, Aldrite...)  C12H8Cl6 
3 Acid cyanic  HCN   WT/ACC/VNM/39 
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 No. Name of chemicals  Formula  
4 BHC (lindane)  C6H6Cl6 
5 Captan  C9H8O2NSCl 3 
6 Captofol    
7 Chlordane  C10H6Cl8 
8 DDT (dichlorodiphenyltrichloroethane)    
9 Dieldrin  C12H8Cl6O 
10 Endrin  C12H8OCl 6 
11 Ethyl parathion    
12 Heptachlor  C10H7Cl7 
13 Hexachlorobenzene  C6Cl6 
14 Isobenzene    
15 Isodrin    
16 Methamidophos  CH 3OCH 3SPONH 2 
17 Methyl parathion    
18 Mirex    
19 Monocrotophos  C2H14NO 5P 
20 Phosphamidon  C10H19NO 5P 
21 Polychlorinated    
22 Strobane    
23 Toxaphene  C10H10Cl8 
 
Trading in explosives, toxic chemicals, and radi oactive substances coul d be understood to cover 
trading in industrial explosive material s, explosives, and explosive components. 
Question 21 
Who decides whether an investment application fits these categories?  Based on what criteria? 
Answer:  
All cultural products and toys of dangerous and/ or pernicious nature as above defined are not 
permitted be produced or traded in the domestic mark et.  In the same manner, they are not allowed to 
be imported into Viet Nam.  The Ministry of Cultu re and Information is the highest central authority 
responsible for evaluating and determining whet her a cultural product fits these categories. 
Ministry of Industry decides the fulfilment of above  criteria in cases involved chemical substances of 
high toxicity and trading in explosives, t oxic chemicals, and radioactive substances.  
Question 22 The answer to Question 19 in WT/ACC/VNM/36 sh ould be incorporated into the text in 
appropriate locations. 
The definition of "conditional business sectors" as provided in WT/ACC/VNM/36 should be 
included in paragraph 25. 
The response to Question 9 in WT/ACC/VNM/36 concerning the granting of business licenses 
should be reformatted in a table (inserted fo llowing paragraph 25) showing which ministry 
grants the license for each category of business. 
The second and third sentences of paragraph 24  should be deleted and the relevant data 
harmonized with the information in the final sen tence of paragraph 25, which should then be 
updated. WT/ACC/VNM/39 
Page 12  
 
 The first sentence of paragraph 25 should be deleted and paragraph 24 and 25 combined.  The 
words "had therefore" should be deleted fr om the new second sentence of the combined 
paragraphs 24 and 25. 
Paragraph 27 should be moved to paragraph 29, and the sentence "All investment projects, 
whether domestic or foreign, state-owned or privately-owned, must comply with Viet Nam’s 
minimum wage regulations" should replace the sentence "Foreign Investment projects were 
subject to minimum wage regulations" in the text. 
Current paragraphs 28 and 29 become new paragraphs 26 and 27. The final two sentences in new paragraph 27 sh ould be separated into a new paragraph 28. 
The first sentence in new paragraph 32 should be modified to read "Some Members noted the 
granting of a tax preference upon the fulfilment of  an export requirement to be contrary to 
WTO provisions, most notably Article 3 of the Agreement on Subsidies and Countervailing 
Measures, and requested that Viet Nam eliminate these measures by accession."   
We recommend that the second sentence of this paragraph be deleted because it will be 
superseded by commitment language. 
Further editing is likely once Viet Nam’s new co mmercial and investment laws have been 
reviewed.  We understand that Viet  Nam is revising its policies on  the acquisition of domestic 
enterprises.  We suggest that the Working Pa rty flag this issue for further review when 
Viet Nam has completed its policy revisions. 
Answer:
 
We take note of these comments. - State-Owned and State Trading Enterprises Question 23 Please provide the Working Party with a copy of the 2003 SOE Law. 
Answer:
 
Viet Nam has submitted an Englis h version of the Law on State-ow ned Enterprises of 2003 to the 
Working Party as notified in document WT/ACC/VNM/38/Add.1. 
Question 24 
Question 25 in WT/ACC/VNM/36:  Article XVII of the GATT requires State-Owned 
Enterprises to operate on commercial princi ples.  What transparency requirements are 
contained in the 2003 Law on State-owned Enterprises?  What accounting standards are applied to SOEs?  Are SOEs required to publis h annual reports? Are SOEs required to submit 
to an independent external audit?  If so, does the law require the publication of independent 
auditors’ reports?  How do SOEs pay profits to the State?   
Answer:
 
We note the requirements of Article XVII of the GATT concerning State Trading Enterprises.  WT/ACC/VNM/39 
 Page 13 
 
 
 Concerning State-owned enterprises, Viet Nam’s Law on State-owned Enterprises of 2003 
(SOEs Law) and relevant legal documents provide for requirements of transparency, accounting, 
auditing and financial repor ting and profit utilization of SOEs as follows: 
- State-owned companies are required to impl ement the regimes on accounting, auditing, and 
financial and statistical reporting in accordance with the Law and upon request by the State 
owner (Article 16.5, SOEs Law); 
- State-owned companies are required to comply fully with regimes on management of capital, 
assets and funds; regimes on accounting and auditin g in accordance with the Law; and to be 
responsible for the reliability and legality of thei r  financial operation; to observe the regimes 
on annual financial reporting, ma king financial information public  and providing information 
necessary for an reliable assessment of the efficiency of the co mpany’s operations 
(Article 18.4 and 18.5, SOEs Law); 
- The annual financial statements of  State-owned companies must be audited. The auditing 
regime shall be implemented in accordance with  the laws on auditing (Article 89.1, SOEs 
Law); 
- State-owned companies are required to make public their financial information within 120 
days from the last day of the financial year to the State management authorities who are mandated to receive financial reports such as financial State agencies, taxation department, 
business registration agencies, statistics agencies ), and to other concerned parties such as 
enterprise owners, enterprise employees, capital contributors, etc.;  
- State-owned companies are required to comply  with universally applied accounting standards 
as other enterprises. These accounting standards have been developed in conformity with 
international accounting standards; and 
- State-owned companies pay profits to the State ma inly via tax obligations, the rest is used as 
reinvestment to increase the State’s asse ts at the State-owned companies.  
Question 25 
Question 27 in WT/ACC/VNM/36:  Foreign firms often provide the products and services 
identified in the prospective list of sectors reserv ed to State-Owned Enterprises.  Please clarify 
the need for the planned restrictions beyond the statement "private firms are not interested in 
or difficult to operate in some sectors."  Why does Viet Nam believe that only the State can "ensure the essential needs for development of pr oduction and improvement of the material and 
spiritual life of ethnic minorities living in mountai nous, remote, or distant areas?"  Please better 
define the term "political books and newspapers" in order to distinguish them from other books 
and newspapers that are not restricted. 
Answer:
 
The sentence "However, as private firms were not inte rested in or difficult to operate in some sectors, 
the State provided these goods and services" is misquoted  in this section and should be inserted in the 
section on SOEs equitization to avoid misunderstanding. 
The comment that "private firms are not interested in  or difficult to operate in some sectors" is only 
intended in the context of determining criteria for restructuring of existing SOEs, and is not intended 
to restrict domestic private sector to participate in supply public goods and services.  Therefore, it 
does not mean that only the State can ensure th e essential needs for development of production and 
improvement of the material and spiritual life of  ethnic minorities living in mountainous, remote, or 
distant areas.  However, ensuring the essential n eeds for development of production and improvement 
of the material and spiritual life of ethnic minoriti es living in mountainous, remote, or distant areas is 
an important social policy objective and all enterp rises are generally encouraged to participate in 
attaining this objective.  WT/ACC/VNM/39 
Page 14  
 
 Again, there seems to be a misunderstanding here.  As explained in the answer to Question 27 of 
WT/ACC/VNM/36, "the Government’s draft Decr ee on the production and distribution of public 
goods and services only provides for restrictions to pr oduction and distribution in the field of national 
security and defence".  Therefore, there is no restriction on "political  books and newspapers" vis-à-vis  
other books and newspaper. 
Question 26 What, if any, of the SOEs in these categories h ave state trading privileges and what are they? 
Answer:
 
Viet Nam has made a notification on State Trading Enterprises.  For detailed information, please see 
document WT/ACC/VNM/14/Add. 1 of 31 October 2003. 
Question 27 Question 29 in WT/ACC/VNM/36:  Viet Nam’s lists of companies and sectors in which the 
government "shall hold 100 per cent of capita l" includes companies that satisfy several 
conditions, including a minimum amount of st ate owned capital, minimal annual state budget 
contribution, leadership "in the application of cu tting edge technology or high technology," and 
belonging to certain sectors.  Viet Nam’s resp onse explicitly states that the companies in 
question have to satisfy all these conditions.  Vi et Nam should clarify how the "cutting edge 
technology or high technology" condition applies to such listed sectors as "wholesale trade of 
foods," "printing of political books or newspape rs," and "wholesale trade of petrol and oil." 
Answer:
 
The condition of "application of cutting edge technol ogy or high technology" is not appropriate and 
thus not applicable to companies operating in sector s such as "wholesale trade of foods", "printing of 
political books or newspapers," and "wholesale trad e of petrol and oil".  However, State owned 
companies operating in these sectors are still required to satisfy all other criteria as stipulated in the 
Decision No. 155/2004/QD-TTg.   
Question 28 
Question 29, Viet Nam stated that "the State shal l hold 100 per cent of capital with respect to 
companies engaged in the following industries an d sectors," and has also stated that these are 
sectors in which State-owned firms will never be equitized.  Please clarify this in the text and indicate if there are any circumstances under whic h these sectors will be open to private and 
foreign participation. 
Answer:
 
The list of companies issued in association with  the Decision No. 155/2004/QD-TTg is intended to 
review and classify existing State owned companies with a view to implementing the plan of reform, of State owned companies including rearrangement, transformation of ownership, dissolultion and 
bankruptcy of State owned companies.  The classification of existing State owned companies in accordance with the criteria specified  in this Decision is not meant to restrict or encourage other 
enterprises to participate or not to participate in any sector.  Accordingly, Vietnamese private 
enterprises may still participate in a sector mentioned in  this Decision. In the same line, this Decision 
is not intended to restrict the participation of foreign investors.   WT/ACC/VNM/39 
 Page 15 
 
 
 Nevertheless, production a nd supply of the public goods and servi ces related to national defence and 
security must be undertaken by special State-owne d enterprises directly serving the needs of national 
defence and security (for example,  production of explosives and chemicals for national defence; 
production of radioactive substances; manufacture and repair of weapons, military equipment and 
specialized equipment used for national defence a nd security; equipment and technical documents and 
provisions of services for keeping confidentiality of  information by encrypting techniques; etc.). 
Question 29 
In the same response to Question 29, Viet Na m describes the sectors and "companies in which 
the State holds more than 50 per cent of the tota l shares upon equitization."  Please clarify in 
the text the terms under which private firms, in cluding possibly foreign invested firms, may 
participate in these sectors.  Viet Nam should provide a list of sectors in which the government 
will retain a majority stake in existing State-owned firms, but in which private firms may establish and compete. 
Answer:
 
The list of companies issued in association with  the Decision No. 155/2004/QD-TTg is intended to 
review and classify existing State owned companies with a view to implementing the plan of reform, 
of State-owned companies including rearrangement , transformation of ownership, dissolultion and 
bankruptcy of State-owned companies.  The classification of existing State-owned companies in accordance with the criteria specified  in this Decision is not meant to restrict or encourage other 
enterprises to participate or not to participate in any sector.  Accordingly, Vietnamese private 
enterprises may still participate in a sector mentioned in  this Decision. In the same line, this Decision 
is not intended to restrict the participation of foreign investors.  
Nevertheless, production a nd supply of the public goods and servi ces related to national defence and 
security must be undertaken by special State-owne d enterprises directly serving the needs of national 
defence and security (for example, production of explosives and chemicals for national defence; 
production of radioactive substances; manufacture and repair of weapons, military equipment and 
specialized equipment used for national defence a nd security; equipment and technical documents and 
provisions of services for keeping confidentiality of  information by encrypting techniques, etc.). 
Question 30 
Question 30 in WT/ACC/VNM/36:  Viet Nam should provide information responsive to the 
request for state share of output, exports, and imports.   
Answer:
 
Statistics on industrial production, import and expor t values of enterprises by forms enterprises 
(including SOEs) have been provided in Annex 5 of document WT/ACC/VNM/36. 
Question 31 
Question 33 in WT/ACC/VNM/36:  Viet Nam should clarify its response to this question that 
although no restrictions on fertilizer production exist, only state owned firms currently produce 
fertilizer in Viet Nam because of the "capital in tensive characteristics of the industry."  Please 
disclose whether any private firms have attempted to enter the industry, and outline how a private or foreign firm could establish in this sector.  WT/ACC/VNM/39 
Page 16  
 
 Answer:
 
Viet Nam’s comment on this issue just mentions the capacity of fertilizer production and trading of 
Vietnamese private sector.  In fact, some foreign investors have been granted investment licenses to 
produce fertilizer and distribute their domesti cally-produced fertilizer in Viet Nam.  
It should be reaffirmed that no restrictions ar e applied on the particip ation of organizations, 
individuals to the production of fertilizers.  Th e Government of Viet Nam promulgated the Decree 
No. 113/2003/ND-CP dated 7 October 2003 on the ma nagement of fertilizer production and trading. 
The Decree stipulates that the production, processing, exportation, importation, trade, experiment and 
state administration of fertilizers aim to protect le gitimate rights of fertilizer producer and consumer 
organizations and individuals.  
Due to numerous products and qua lity levels, investment demand for varieties of fertilizers differ. 
Therefore, the participation of enterprises from different ownership in fertilizer production in 
Viet Nam may differ: 
- Since the production of nitrogenous fertilizer is capital-intensive that require very long 
capital-return period, only state-owned enterp rises have invested in the production in 
Viet Nam; and 
- The production of NPK fertilizers enjoys the participation of different economic entities, 
particularly private and foreign invested enterp rises. Currently, there have been some French 
and Japanese enterprises that have particip ated in such production in Viet Nam. 
Question 32 
Question 34 in WT/ACC/VNM/36:  We appreciate  the guidance on the laws that govern SOE 
capital investments.  We would appreciate recei ving copies of the relevant decrees.  By what 
process do SOEs make operational purchases?   
Answer:  
Viet Nam has provided Decrees No. 52/1999/ND-CP of 8 July 1999, and No. 88/1999/ND-CP of 
1 September 1999 to the Working Party in  document WT/ACC/VNM/38/Add.1. An unofficial 
English translation of Decrees No. 12/2000/ND-CP of 5 May 2000 and No. 07/2003/ND-CP of 
30 January 2003 are available through WT/ACC/VNM/39/Add.1. 
SOEs make their purchases and sales just like other ente rprises.  Accordingly, SOEs have the rights to 
look for markets and customers; to make their ow n decisions on the prices for their products and 
services, except for the public utility products a nd services and other products and services for which 
the prices are stipulated by the State (this provisi on is applied to all enterprises regardless of the 
ownership).   
Question 33 
Annex 2 in WT/ACC/VNM/36/add.1:  Please crea te a new table in Annex 2 identifying goods 
reserved to state trading and indicating any tran sitions to full trading rights.  Please make sure 
that the Table identifies the goods by 8-digit HS-Code, full product description, and the 
respective STEs that possess special trading privileges.  WT/ACC/VNM/39 
 Page 17 
 
 
 Answer:  
Please refer to Annex II of this document for the deta iled description of goods in HS 8-digit categories 
subject to trading rights transitional period.  Th is Annex also includes the rationale for reserving 
transitional periods for each group of co mmodities and the list of STEs sectors. 
Question 34 
Specific Drafting Suggestions: 
We recommend that the texts of the separate sections on State-Owned Enterprises and State 
Trading Enterprises be combined in one section.  The information provided on privatization should be placed in a separate section. 
Answer:
 
In principle, we do not oppose to the merging of  the two sections on State-owned enterprises and 
State Trading Enterprises.  We are, however, concerned with how the commitment language would 
develop from that combination. 
As such, we would reserve to later come back to the question of combining the two sections, 
depending on how the commitments would eventually develop.  For the time being, we can discuss on 
the combined section, but reserve the right to come  back later on this depe nding on the developments 
in the discussion on the commitment language. 
Question 35 
Elements of a Commitment: We would like to propose the following commitmen t language for the new combined section on 
State-Owned and State-Trading Enterprises: 
XX.  "The representative of Viet Nam further confirmed that it would ensure that all 
state-owned, state-invested, including equitized firms in which the State retains an equity stake, and state trading enterprises would make purchases and sales based solely on 
commercial considerations, e.g., price, qualit y, marketability and availability, and that the 
enterprises of other WTO Members would have an adequate opportunity to compete for 
sales to and purchases from these enterprises on non-discriminatory terms and conditions.  
In addition, the Government of Viet Nam would not influence, directly or indirectly, 
commercial decisions on the part of state-owned, state-invested, or state trading enterprises, including on the quantity, value or country of origin of any goods purchased or sold, except in a manner consistent with the WTO Agreement.  The Working Party took note of these commitments." 
XX.  "The representative of Viet Nam confir med that, without prejudice to Viet Nam’s 
rights in future negotiations in the Government Procurement Agreement, all laws, regulations and measures relating to the proc urement by state-owned, state-invested, or 
state trading enterprises of goods and services fo r commercial sale, production of goods or 
supply of services for commercial sale, or for non-governmental purposes would not be 
considered to be laws, regulations and meas ures relating to government procurement. 
Thus, such purchases or sales would be subject to the provisions of Articles II, XVI and XVII of the GATS and Article III of the GATT 1994.  The Working Party took note of this commitment." WT/ACC/VNM/39 
Page 18  
 
 Answer:
 
We can accept the following text of commitment language: 
The representative of Viet Nam confirmed that  his Government would apply its laws and 
regulations governing the trading activities of  State-owned enterprises and State Trading 
enterprises with special or exclus ive privileges in full conformity with the provisions of the 
WTO Agreement, in particular Article XVII of the GATT 1994 and the Understanding on that 
Article and Article VIII of the GATS.  He furt her confirmed that Viet Nam would notify any 
enterprise falling within the scope of Article XV II, including those referred to in Table 4.  The 
Working Party took note of these commitments. 
The representative of Viet Nam further confirmed that it would ensure that all state-owned, state 
controlled, including equitized firms in which the State retains a major equity stake, and state 
trading enterprises would, having due regard to  other provisions of the WTO, make purchases 
and sales based solely on commercial considerations, e.g., price, quality, marketability and availability, and that the enterprises of other WTO Members would have an adequate 
opportunity, in accordance with customary business practices, to compete for participation in 
sales to and purchases from th ese enterprises on non-discrimina tory terms and conditions as 
prescribed in the WTO Agreement.  In addi tion, the Government of Viet Nam would not 
influence, directly or indirectly, commercial decisions on the part of state-owned, state-
controlled, or state trading enterprises, including on the quantity, value or country of origin of 
any goods purchased or sold in a manner inconsis tent with the WTO Agreement.  The Working 
Party took note of these commitments. 
- Privatization Question 36 Requests for Information or Clarifications Th at Should Be Reflected in the Text:   
Question 24 of WT/ACC/VNM/36:  Please define in operational terms the meaning of 
"controlling" or "special" shares.  We understan d that Vietnamese law grants veto rights over 
a range of operational decisions to shareholders with a 35 percent or greater stake in a firm.  
Please identify which law provides this privilege.   
Answer:
 
The Law on State-owned Enterprises of 1995 provides for "special" sh ares retained by the State in 
certain enterprises where it does not possess controlling equity but still has rights to decide certain 
important issues in accordance with enterprises’ charter.  However, it should be emphasized that since 
1 July 2004, the Law on State-owned Enterprises of 1995 has been superseded by the Law of 
State-owned Enterprises of 2003.  
- The Law on State-owned Enterprises of 2003 defin es that enterprise in which the State holds 
the controlling shareholding or controlling capital contribution means an enterprise in which the 
State’s shareholding or capital contribution acc ounts for more than 50 per cent of the charter 
capital, and the State holds the ri ght to control such enterprise. 
Pursuant to Article 3.8 of Law on State-owned Ente rprises of 2003, controlling right in an enterprise 
means the right to decide the operational charter of the enterprise; to appoint, suspend or dismiss key 
managerial positions in the enterprise; and to orga nize management (decide the structure of enterprise 
with the Board of Management or without) and make important management decisions of such 
enterprise.  WT/ACC/VNM/39 
 Page 19 
 
 
 There is no longer any prov ision of "special" shares held by the State in Vietnamese legislation.  
Viet Nam does not have any law that grants veto  right over a range of operational decisions to 
shareholders with a 35 percent or greater stake in a firm: 
- Article 77 of the Enterprise Law stipulates that  the General Meeting of Shareholders shall 
adopt resolutions within its authority by voting during its sessions or by collecting written 
opinions; 
- A resolution of the General Meeting of Sharehol ders shall be adopted by voting during its 
session if approved by no less than 51 per cent of total votes of all participating shareholders. 
The specific ratio shall be stipulated in the company’s Charter. In case a resolution of the 
General Meeting of Shareholders proposes to  be approved by collecting written opinions, 
such resolution shall be adopted if approved by no less than 51 per cent of the total votes; 
- With respect to resolutions involving type of shares and a number of shares to be issued under 
each type, amendments and supplements of th e company’s Charter, the reorganization and 
dissolution of the company, or investment and sale of 50 per cent or more of the total value of assets recorded in the company’ s accounting books, a resolution of the General Meeting of 
Shareholders shall be adopted by voting dur ing its session if approved by no less than 
65 per cent of total votes of all participating shareholders. 
As a result, only a group of shareholders repre senting no less than 51 per cent of total votes of all 
shareholders participating in a session of the Gene ral Meeting of Shareholders and/or no less than 
65 per cent in certain cases as above specified has veto rights over a resolution of the General 
Meeting. 
Shareholders whether in person or in group who hold , within at least 6 consecutive months, at least 
10 per cent of ordinary shares or a lesser share as s tipulated in the company’s Charter shall be entitled 
to nominate representatives to participate in the Bo ard of Management and Control Board (if any); to 
request convocation of the General Meeting of Shareholders; to read and receive copies or extracts of 
lists of shareholders entitled to participate in sessi ons of the General Meeting of Shareholders; and to 
have other rights as stipulated in the Enterprise Law and the company’s Charter. 
Question 37 
In its response to Question 45, Viet Nam indica ted that the market determines the value of 
shares in the equitization process.  In its rep ly to Question 42, Viet Nam indicated that 
employees may purchase shares of an equitizing SOE at "40 per cent of average auction price and strategic domestic investors are entitled to purchase up to 20 per cent of shares available 
for sale at 20 per cent of average auction price."  "… After deducting the shares held by the 
State and the shares sold at discount to empl oyees and strategic domestic investors …," the 
balance of shares is publicly auctioned. 
In the interest of clarity and transparency, we suggest that the draft report contained a 
step-by-step description of the equitization process from beginning to end. 
Answer:
 
Pursuant to the Government Decree No . 187/2004/ND-CP dated 16 November 2004 on 
transformation of State-owned enterprises into shar eholding companies, employees in an equitized 
enterprise are entitled to preferential purchases of shar es at discount of 40 per cent of average auction 
prices and strategic domestic investors are entitle d to preferential purchases up to 20 per cent of 
number of shares for sale at discount of 20 per cent of average auction prices. WT/ACC/VNM/39 
Page 20  
 
 Step-by-step process of transformation of State-ow ned enterprises into shar eholding companies has 
been elaborated in Annex 1 attached to the Circular No. 126/2004/TT-BTC of the Ministry of Finance dated 24 December 2004 providing for guidelin es to implement the Government Decree 
No. 187/2004/ND-CP and could be summarized as follows: 
Step 1: Preparing equitization plan 
(a)  The body making the decision on equitizati on establishes a steering committee for equitization 
and assistant group of the steering committee.  
(b)  Preparing legal files and documents on the establishment of enterprise; assets; liabilities; 
uncompleted capital construction works; long-te rm investment capital in other enterprises; 
financial reports; tax reports; lis t of permanent employees, classification of employees by types 
of labour contracts; estimates of equitization expenses. 
(c)  Dealing with financial issu es and carrying out the valuation of the enterprise. The assistant 
group of the steering committee and enterprise c oordinate with consu lting organizations to 
organize an inventory and classify assets, finali ze financial and tax issues, coordinate with 
relevant agencies to settle financial problems;  organize valuation of enterprise’s assets.  
(d) Finalizing an equitization plan.  
Step 2: Holding the sale of shares 
(a)  The steering committee decides the auction method:  (i) Auction directly at the enterprise; (ii)  
Auction at an intermediary financial organizati on; (iii) Auction at a Securities Trading Centre. 
(b)  Selling shares.  (c)  Gather and report the results of share sales to the body making the decision on equitization.  
(d)  The body making the decision on equitization adjusts the equitization plan.  
At this step, only is the number of shares subject to preferential sales to employees and domestic 
strategic investors determined; preferentially disco unting prices shall be contingent upon the average 
publicly auctioned prices. 
Step 3: Completing the conversion of th e enterprise into a shareholding company 
(a)  The steering committee and assistant group hold th e first General Meeting of shareholders to 
adopt company’s Charter; to el ect members of the Board of Management, Control Board and 
management apparatus. 
(b)  The Board of Management conducts business registration.  (c)  Make financial report at the time of busin ess registration; finalize taxation obligations and 
equitization expenses; report to the body ma king the decision on equitization; pay proceeds 
from equitization to relevant bodies. 
(d)  The shareholding issue shares to its shareholders. (e)  Introduce the shareholding company. (f)  Carry out the hand-over between the ente rprise and the shareholding company.  
The above steps must be completed within a maximum period of nine months.  In a case of failure to 
complete within such period, the body making th e decision on equitization shall be responsible for 
any extra expenses incurred. 
Question 38 
Please include an explanation of how the market determines asset valuation of equitized firms.  
In particular, how is the "average auction price"  o f  a n  e q u i t i z i n g  f i r m  i s  d e t e r m i n e d  i f  t h e  
public auction occurs only after shares have been  sold at discount from that price to employees 
and domestic strategic investors.    WT/ACC/VNM/39 
 Page 21 
 
 
 Answer:  
Currently, asset valuation of equitized ente rprises is based on market value as follows: 
- Asset valuation of equitized enterprise is conducted by valuation agencies such as auditing 
companies, securities companies, value appr aisal organizations, domestic and foreign 
investment banks which have full competence of asset valuation; and 
-  Asset valuation follows market principle by employing either asset valuation method or 
discounting cash flow method or both.  
Sales of equitized enterprise’s shares are conducted via public auctions which take place before shares 
are sold to employees and strategic investors at pr eferential discounting prices. Average auction price 
is determined by averaging the successful aucti on prices of different auction sessions.  Successful 
average auction prices are the basis to subsequent ly determine preferentially discounting prices of 
shares sold to employees in the enterp rise and domestic strategic investors. 
Question 39 
Paragraph 46 of the Draft Report states that "f or equitized Group 2 and Group 3 enterprises, 
the total value of shares sold to foreigners sh ould not exceed 30 per cent of a joint-stock 
company's registered capital.  An auction would be required if the value of the shares bought by 
foreigners exceeded this threshold, unless the company would be transformed into an 
FDI enterprise and thus governed by the Law on Foreign Investment." 
Please explain these two sentences more thoroughly,  e.g., An auction for what?  How would an 
equitized firm be "transformed" to an FDI enterprise?  
Answer:  
Pursuant to the Government Decree No. 187/ 2004/ND-CP on transformation of State-owned 
enterprises into shareholding companies, the total value of shares of a shareholding company that 
foreign investors are allowed to purchase should be no more than 30 per cent of the company’s charter capital.  In cases where a number of foreign investors register to contribute capital or purchase shares 
of a company that the aggregate value of shares sought to purchase exceeds the limit of 30 per cent of 
the company’s charter capital, in or der to maintain the statutory 30 pe r cent cap, an auction of shares 
shall be conducted by the company to decide wh ich foreign investors will be selected for share 
purchase or capital contribution. 
The second phrase "unless the company would be tran sformed into an FDI enterprise and thus 
governed by the Law on Foreign Investment" in the sen tence in question must have been a translation 
error and thus should be deleted to avoid misunderstanding.  The m eaning of this sentence should be 
understood as in cases where foreign investors wish to contribute capital directly with the value 
exceeding 30 per cent of the equitized enterprise’s char ter capital, they must make their investments 
in accordance with provisions of the Law on Fo reign Investment and relevant regulations on 
investment sectors and forms once reaching an agreem ent of direct investment with the enterprise 
itself.  Procedures to establish, operate and manage  such enterprises must follow general procedures 
applicable to foreign invested projects.   
Question 40 
With respect to the information provided in response to Question 43 of WT/ACC/VNM/36, 
would a foreign investor be able to increase its ownership above the current 30 per cent limit 
after the initial distribution of shares?  If so, how would that be accomplished? WT/ACC/VNM/39 
Page 22  
 
 Answer:
 
Pursuant to Article 3 of the Prime Minister’s  Decision No. 36/2003/QD-TTg dated 11 March 2003 on 
the issuance of Regulation on Capital contribution and purchase of shares by foreign investors in 
Vietnamese enterprises and the Prime Minister’s Decision No. 146/2003/QD-TTg dated 17 July 2003 
on percentage of participation of foreign parties in  securities market of Viet Nam, the maximum level 
of capital contribution and purchase of shares by any one or more foreign investors in a Vietnamese 
enterprise, including equitized enterprises, is ca pped at 30 per cent of the charter capital of the 
Vietnamese enterprise and remains valid even after the initial dist ribution of shares (i.e. foreign 
investors are not allowed to increase their owners hip above the current 30 per cent limit after the 
initial distribution of shares). 
Once the common Investment Law enters into force, the Government shall issue a Decree to provide 
for detailed regulations on forei gn investors’ share purchases in Vietnamese enterprise, taking into 
due account Viet Nam’s WTO accession commitments. 
Question 41 
We appreciate the detailed response to Questio n 46 of WT/ACC/VNM/36.  In that reply, 
Viet Nam indicates that "the Government does not directly intervene in enterprises' business 
operations but confines its role to managing the State equity in enterprises, supervising and 
evaluating the efficiency of the State capital employment in SOEs in accordance with uniform 
and consistent criteria." 
What does "management of the State equity" entail?   Is this a portfolio adjustment exercise, or 
does it involve contact and guidance to the firm’s CEO or directors? 
Answer:  
 "Management of the State equity in enterprises" me ans that the State exercises its rights as the owner 
of the State capital in State owned companies, State shareholding companies, one State member 
limited liability companies.  The State manages its equity in enterprises in the same manner as other 
capital owners of shareholding companies, limited liability companies, i.e. the State exercises its 
owner’s rights such as appoint representative to be a member of the Board of Management, to 
supervise and examine business performance of Stat e companies, etc. in accordance with the 
company’s Charter.  Only the member of the Boar d of Management who is appointed to be Managing 
Director by the Board of Management is entitled to manage the State companies’ business activities. 
The State agencies are not allowed to intervene in  business operation and management of companies. 
Question 42 
What are the "uniform and consistent criteria" applied by the state?  How does the government 
obtain the information needed to evaluate the e fficiency of State capital employment in SOEs?  
Is that information available to other shareholders?  Is it available to the public? 
Answer:  
The Prime Minister has issued the Decision No. 271/2003/QD-TTg dated 31 December 2003 on the 
issuance of Regulation on supervision and evalua tion of the business efficiency of State-owned 
enterprises, wherein forms of supervisions an d criteria for evaluation of enterprises’ business 
efficiency and for classification of enterprises have been provided for .  WT/ACC/VNM/39 
 Page 23 
 
 
 The system of criteria used to evaluate SOEs performance includes: 
- Revenues and other incomes; 
- Profit and profit ratio versus State capital; - Outstanding liabilities and ability to pay due debts; and - Compliance with regimes, po licies and legislation on taxati on and payments to the budget, 
credit, insurance, environment protection, la bour, salary and wage, accounting, auditing and 
financial regimes and regimes of fina ncial reporting and other reporting. 
The supervision, examination and evaluation of bus iness efficiency of State owned companies are not 
for the purpose of intervention in these ente rprises’ business operation and management. 
Question 43 
 "The state is responsible to assure enterpris es’ autonomy and self-accountability in conducting 
business."  How does the State accomplish this? 
Answer:
 
The State assures enterprises’ autonomy a nd self-accountability in conducting business in the 
following manner: 
- Like private investors, the State manages and supervises enterprises only in terms of the 
efficiency of investment capital, ratio of prof it versus State investment capital.  The State is 
not allowed to arbitrarily transfer enterrpri ses’ capital and assets but must respect enterprises’ 
charter; 
- The State authorities do not directly select, appoint, relieve from duty, dismiss and decide 
salary of Director, Vice Director(s), Chief A ccountant of enterrpises. The responsiblitiy of 
such action rests upon the Board of Managemet of enterprises. Director, Vice Director(s), 
Chief Accountant of enterrpises are not State employees;   
- The State does not intervene in business operati ons of enterrpises. Rights and obligations of 
State-owned enterprises have been specified in Article 15 and 16 of the Law on State-owned enterprises of 2003. The State is responsible  to assure enterrprises’s capability in (i) 
organizing their management apparatus in accordance with business requirements; (ii) 
modifying their asset structure for business de velopment and technology rennovation; (iii) 
conducting business according to their capacity and market demand; (iii) using their capital 
and assets to conduct business; (iv) achieving leg itimate benefits from such capital and assets; 
(vi) leasing or purchasing part or the whole of other companies; (vi) using State invested capital in the company or capital raised from ma rket to establish shareholding companies or 
limited liability companies. Other rights of ente rprises include the right to make investment 
decisions in accordance with the Decree No. 52/1999/ND-CP dated 8 July 1999 and 
Decree No. 07/2003/ND-CP dated 30 January 2003, etc.  
- Enterprises are self-responsible for their own business operation with respect to: (i) fulfilling 
their taxation obligations to the State on equa l footing as private enterprises; (ii) conducting 
business profitably, utilizi ng efficiently the State invested cap ital, ensuring the ratio of profit 
over State invested capital as assigned by the ow ner; (iii) ensuring the efficiency of capital 
utilization to establish new enterprises.  The Government Decree No. 199/2004/ND-CP dated 
3 August 2004 provided for an enterprise’s self- liability for debts and other asset obligations 
within the extent of the State capital invested therein.  The Government conducts periodic and 
unscheduled assessments of SOEs business effi ciency and insists on subjecting SOEs to 
bankruptcy regulations when they are ba nkrupt according to the Law on Bankruptcy. WT/ACC/VNM/39 
Page 24  
 
 Question 44 
We also understand that Viet Nam intends to cons olidate ownership of State shares of equitized 
firms into one government holding company.  Pl ease describe the characteristics of this new 
company and the process by which it will assume  ownership of the shares, as well as an 
estimated timetable for its formation. 
Answer:
 
The Corporation for State Capital Investment and Trading (SCIC) has been recently established to 
manage, invest and trade using the State capital in enterprises pursuant to the Prime Minister’s 
Decision No. 151/2005/QD-TTg dated 20 June 2005.  The charter capital of SCIC at the time of 
establishment is VND 5 trillion. SCIC’s functions include (i) to acquire and exercise rights of a 
representative of the State ownership in one State me mber limited liability companies, limited liability 
companies with at least 2 members, shareholding companies transformed from independent or newly 
established SOEs; (ii) to invest and trade in State capital in economic fields at home and abroad in 
forms of new establishments, capital contribution to  set up joint venture or associations, equity 
contribution in shareholding companies, purchase pa rt or the whole of other enterprises, purchase and 
sale of shares, bonds and financial instruments in capital markets and security markets.  At present, 
the organization and operation regulati ons for SCIC are under preparation. 
Question 45 
Please describe Viet Nam’s plans to equitize State Owned Commercial Banks. 
Answer:  
Pursuant to the Government Decree No. 187/ 2004/ND-CP on transformation of State-owned 
enterprises into shareholding companies, State- owned commercial banks are also subject to 
equitization plan.  A pilot equitization of commerc ial banks shall be applicable to the Bank for 
Foreign Trade of Viet Nam (VIETCOMBANK) and Mekong Delta Housing Bank (MHB).  The 
Prime Minister has permitted VIETCOMBANK to i ssue convertible bonds to increase its capital and 
further develop its equitization plan. The equ itization plan of MHB is in preparation. 
Question 46 Elements of a Commitment: We note that the commitment language we have  proposed for the SOE/STE section applies also 
to equitized firms.  This should be cross-referenced here.  Additional commitment language here may be necessary as we complete our revie w of Viet Nam’s privatization policies.   
Answer:
 
We will have further comments as this se ction and the section on SOEs/STE develop. 
- Pricing Policies 
Question 47 Referring to paragraph 53 of the draft Workin g Party report, how was the system of price 
guidance instituted in 1999 phased out?  Could th e government issue similar guidance now?  If 
so, how?  WT/ACC/VNM/39 
 Page 25 
 
 
 Answer:  
The issuance of the Prime Minister’s Directive in early 1999 which is a provisional guidance is 
merely intended to prevent businesses from abrup tly raising their prices unreasonably by taking 
advantage of the introduction of VAT in Viet Nam at that time.  It does not restrict businesses to 
incorporate VAT into their selling prices.  As a temporary document, it is no longer in effect.  
Question 48 Are private sector companies, including foreign owned, allowed to set prices, including the 
incorporation of VAT payments into the price, according to the dictates of the market? 
Answer:
 
Yes.  Question 49 Referring to Paragraph 52, delete phrase "It ha d not been applied to Viet Nam’s trade on a 
regular basis" to avoid redundancy in the final sentence. 
Answer:
 
We can go along with this comment. Question 50 Elements of a Commitment: Per response to Question 53 in WT/ACC/VNM/36, please remove 
the brackets in paragraph 56 in WT/ACC/SPE C/VNM/5 around the phrase "and any changes 
in its Official Gazette." 
Answer:
 
We agree with this suggestion. - Competition Policy Question 51 We would like to see a summary of the new Compet ition law, including the key elements of the 
answer to Question 56 of WT/ACC/VNM/36, included in the text. 
Answer:
 
Viet Nam’s Competition Law (hereinafter referred  to as the Law) was adopted by the National 
Assembly on 3 December 2004 and became effective as of 1 July 2005.  The Law contains 6 chapters 
and 123 articles providing for anti-competitive acts,  unfair competition acts, procedures for settling 
competition cases and measures to handle viol ations of the Law (Article 1).  
1. Scope of application The Law applies to business organizations and i ndividuals, also including those producing, supplying 
products, providing public-utility services, and tho se operating in the State-monopolized sectors and 
domains, and foreign enterprises operating in Viet Nam.   In addition, the Law shall be applicable to 
trade associations operating in Viet Nam (Article 2).  Consequently, both state-owned enterprises and WT/ACC/VNM/39 
Page 26  
 
 private as well as foreign enterprises are subject to  the application of this Law.  Private and/or 
equitized firms can seek redress for anti-competitive  acts by any other enterprises, including state-
owned enterprises.  
2. Recognition of right to business competition The Law recognizes enterprises’ freedom to compe tition within the legal framework and the State 
protects the lawful right to business competition (Artic le 4).  To ensure such protection, the Law only 
prohibits anti-competitive acts and unfair competition acts as well as the order, procedures and measures for handling competition cases, it also provid es for acts that the State management agencies 
are prohibited from performing.  For example, Stat e management agencies are prohibited from forcing 
enterprises, organizations or individuals to buy,  sell goods, provide services to enterprises which are 
designated by these agencies, excep t for goods and services in the State-monopolized domains or in 
emergency cases prescribed by laws, discriminating between enterprises, forcing trade associations or 
enterprises to align with one another with a view  to precluding, restricting or preventing other 
enterprises from competing on the market and perfo rming any other acts that prevent lawful business 
activities of enterprises.  
3. Prohibited acts 
The Law prohibits both anti-competitive acts and unfair competition acts. 3.1 Anti-competitive acts: Anti-competitive acts prohibited by the Law include  anti-competitive agreements, abuse of dominant 
and monopoly position in the market and economic concentration.  
Anti-competitive agreements prescribed by Article 8 consist of: 
- Agreements on directly or indirectly fixing goods or service prices; 
- Agreements on distributing outlets, sources of supply of goods, provision of services; 
- Agreements on restricting or controlling produ ced, purchased or sold quantities or volumes of 
goods or services; 
- Agreements on restricting technical and technol ogical development, restricting investments; 
- Agreement on imposing on other enterprises c onditions on signing of goods or services 
purchase or sale contracts or forcing other en terprises to accept obligations which have no 
direct connection with the subject of such contracts; 
- Agreements on preventing, restraining, disallo wing other enterprises to enter the market or 
develop business; 
- Agreements on abolishing from the market enterprises other than the parties of the 
agreements; and 
- Convincing to enable one or all of the parti es of the agreement to win bids for supply of 
goods or provision of services (Article 8). 
The first 6 anti-competitive agreements above shall be prohibited if parties to those agreements have a 
combined market share of 30 per cent or more in the relevant market, subject to exemptions 
prescribed by Article 10. The last 3 anti-competitive acts shall be per se prohibited. 
Abuse of dominant position in the market prohibited by the Law includes: - to sell goods, providing services at prices lower th an the aggregate costs in order to eliminate 
competitors; 
- to impose irrational buying or selling prices of goods or services or fixing minimum re-selling 
prices causing damage to customers;  WT/ACC/VNM/39 
 Page 27 
 
 
 - to restrict production, distribution of goods, services, limit markets, prevent technical and 
technological development, causing damage to customers; 
- to impose dissimilar commercial conditions in  similar transactions in order to create 
inequality in competition; to impose conditions  on other enterprises to conclude goods or 
services purchase or sale contracts or to force other enterprises to accept obligations which 
have no direct connection with the subject of such contracts; and 
- to prevent new competitors from entering the market (Article 13). 
Abuse of monopoly position in the market prohibited by the Law include those acts that enterprises, 
groups of enterprises holding a dominant position in the market are forbidden from performing and 
those acts of imposing unfavourable conditions on  customer and abusing the monopoly position to 
unilaterally modify or cancel the contracts alread y signed without plausible reasons (Article 14). 
Economic concentration consists of merger, amalgama tion, acquisition, joint-venture and other acts of 
economic concentration under the Law.  Economic c oncentration shall be prohibited if the combined 
market shares of enterprises participating in ec onomic concentration account for over 50 per cent in 
the relevant market, except for cases specified as ex emptions in Article 19 of this Law or the case 
where enterprises, after implementing economic concen tration, are still of small or medium size as 
prescribed by law (Article 18).  The exemptions comprise of the cases that one or more of the 
participants in economic concen tration is/are in danger of di ssolution or bankruptcy; and the 
economic concentration has an effect of expa nding export or contributing to socio-economic 
development, technical and technological advance. 
Notification of the proposed economic concentrat ion shall be required before the proposal is 
implemented, if enterprises participating in economic  concentration have combined market shares of 
between 30 and 50 per cent in the relevant market , except for the cases where enterprises, after 
implementing economic concentration, are still of small or medium size as prescribed by law. 
The specific procedures for notification of proposed  economic concentration as well as application for 
exemptions are set out in Article 21 to 38. 
3.2 Unfair competition acts 
Chapter III of the Law prescribes 10 unfair competition acts which include: - Misleading indications; 
- Infringement upon business secrets; -  Constraint in business; -  Discrediting other enterprises; 
-  Disturbing business activities of other enterprises; 
-  Advertising for the purpose of unfair competition; -  Sale promotion for the purpose of unfair competition; -  Discrimination by associations; -  Illicit multi-level sale; and 
-  Other unfair competition acts according to the cr iteria determined in Clause 4, Article 3 of the 
Law and prescribed by the Government. 
4. Procedures for handling competition cases Organizations and individuals including private and/ or equitized enterprises can, under Article 58(1), 
file a complaint directly to Competition Admini stration Agency when they believe that their 
legitimate rights and interest are infringed upon by acts in violation of the Law which also include 
anti-competitive acts by state-owned enterprises.  WT/ACC/VNM/39 
Page 28  
 
 The Competition Administration Agency is respons ible for initiating a preliminary investigation 
(Article 59 and 86).  The Head of the Competition Administration Agency will make a decision on an official investigation if there is evidence on th e violation of the Competition Law or otherwise 
suspend the investigation (Article 87).  An inv estigation can be also conducted by the Competition 
Administration Agency without any complaint if it detects signs of violations of the Law. 
If the competition case is concerned with violations  of provisions on unfair competition acts, the 
Competition Administration Agency will make a decision on resolution of the case.  
If the competition case is concerned with violatio ns of provisions on an ti-competitive acts, the 
Competition Administration Agency will, upon the completion of the investigation, transfer the investigation report and file to the Competition Council (Article 93). 
The Competition Council will set up a Tribunal for handling the competition case and the Tribunal 
will decide either to open an hearing, or to retu rn the file to the Competition Administration Agency 
for supplementary investigation, or suspend the handling of that specific competition case 
(Article 99 and 100). 
Upon the decision on opening a hearing, a hearing w ill be held openly and the Tribunal will discuss 
and cast secret ballots and make a decision by majority after having heard the parties at the hearing 
presenting their opinions and arguments (Article 104). 
Decision on resolution of competition case will take lega l effects in 30 days after the signing date if 
during that period of time no complaint has been lodged against it in accordance with Article 107 
(Article 106). 
If any parties do not agree with the decision on reso lution of competition case in whole or in parts, 
they can lodge a complaint with the Competition Counc il (in case of decision of the Tribunal) or with 
the Minister of Trade (in case of decision of th e Head of the Competition Administration Agency) 
(Article 107).  
If the complainants do not agree with the decisi on on resolution of complaint by the Competition 
Council or by the Minister of Trade, they can in itiate an administrative lawsuit to the competent 
provincial-level people’s courts ag ainst one part of or the whole decision on resolution of complaint 
(Article 115).  
An effective decision on resolution of competiti on case shall be enforced by relevant competent 
agencies under their authorities. The provincial-le vel civil judgment enforcement agencies in the 
province or centrally-run cities, where parties obliged  to comply with the decisions are headquartered, 
resided or their property is located, organize the enfo rcement of the decisions in relation to property.  
III. FRAMEWORK FOR MAKING AND ENFORCING POLICIES Question 52 Requests for Information or Clarifications Th at Should Be Reflected in the Text:   
The Report text should be updated and expanded to  reflect Viet Nam’s enactment of the Law on 
the Conclusion, Accession, and Implementation of  International Treaties and its terms relevant 
to implementation of WTO accession commitments.  WT/ACC/VNM/39 
 Page 29 
 
 
 Answer:  
The Law on Conclusion, Accession and Implemen tation of International Treaties was adopted on 
14 June 2005 and will come into  effect on 1 January 2006.   
Under Article 3.6, The Socialist Republic of Viet Nam shall comply with international treaties to 
which the Socialist Republic of Viet Nam is a party to. 
Article 6 regulates the implementation of intern ational commitments made by Viet Nam, including 
commitments within the WTO framework, as follows: 
1. International treaties shall prevail in cases of conflicts between the provisions of national legal 
documents and the provisions of international treatie s that Viet Nam has signed or acceded on the same 
subjects. 
 
2. The promulgation of the legal documents should  ensure that no obstacles are created for the 
implementation of international treaties on the same subjects to which Viet Nam is a party.  
3. Based upon the requirement, contents and nature of the international treaties, the National 
Assembly, the State President and the Government w ould make the decisions on  acceptance to be bound 
by such international treaty in combination with the decisions on the direct application of the whole or 
parts of international treaties to agencies, organizations, and individuals if the provisions of such international treaty are clear and detailed enough for implementation; and also make the decision or 
proposal for amendment, supplement, repeal or promulgation of legal normative documents to implement 
international treaties.  
Article 69: International treaties which entered into  force with respect to the Socialist Republic of 
Viet Nam shall be published on the "Official Gazette " of the Socialist Republic of Viet Nam and the 
"Series of International Treaties".  
Article 71: The recommending agency shall submit to the Government for decision on the plan for 
implementation of the international treaty, incl uding Schedule for implementation, recommendations 
on amendment, supplement, repeal or promul gation of legal documents for ensuring the 
implementation of the international treaty concluded or acceded to. 
Article 73: The relevant agencies and organizations sh all be responsible to carry out the plan upon the 
decision made by the Prime Minister of the Government on the plan of implementation of an international treaty. 
Article 97: Agencies, organizations, individuals  shall be responsible for strictly observing 
international treaties to which Viet Nam is a party. 
Question 53 We would appreciate receiving copies of the dr aft amendments to the Law on Complaint and 
Denunciation related to the issue of administrative appeal. 
Answer:
 
An unofficial English version of the drafted Law on Amendment of and Supplement to Some Articles 
of the Law on Complaint and Denunciation has been submitted to the Secretariat 
(WT/ACC/VNM/39/Add.1).  WT/ACC/VNM/39 
Page 30  
 
 Question 54 
Paragraphs 66 and 67 of the draft report should  be revised based on the answer to Question 61 
of WT/ACC/VNM/36. 
Answer:
 
We agree with this comment. Question 55 Viet Nam responded to Question 64 of WT/ ACC/VNM/36 that the 2004 Civil Procedures Code 
had set 15 days as the deadline to appeal a court of first instance decision.  The international norm for filing appeals is 30-45 days. 
Please describe the process for filing an appe al of a court of first instance decision. 
Answer:
 
Under the 2004 Civil Procedures C ode, concerned parties or their representatives and the body or 
organization initiating a legal action shall have a ri ght to make an appeal application against a 
judgment or a decision of the Court of first instance  to request to upper court to directly resolve the 
matter in accordance with the appellate procedure.    
The appeal application shall include the following main contents: 
- The date of the appeal application; 
- Name and address of the appellant; - The part of the judgment or decision of the Court of first instance which has not yet been 
legally enforceable and is being appealed against; 
- The grounds for the appeals and the request of the appellant; and 
- The signature or finger-print of the appellant. 
The appeal application shall be submitted to the Court of first instance which has made the judgment 
or decision which is being appealed against; where th e appeal application is submitted to the appellate 
Court, such Court shall forward it to the Court of first instance to enable it to carry out necessary 
procedures and forward the file of the case to the a ppellate Court.  The appeal application shall be 
accompanied by any additional documents and evidences,  if any, in order to prove that his or her 
appeal is well grounded and lawful. 
Question 56 
Has Viet Nam given any thought to lengthening the period to file an appeal to a period more 
consistent with international norms? 
Answer:
 
Concerning the time limit for lodging an appeal, und er the 2004 Civil Procedures Code, the time limit 
for lodging an appeal against a judgment of the Cour t of first instance shall be fifteen (15) days as 
from the date of pronouncement of the judgment; if  concerned parties who are absent from the trial, 
this period shall be calculated from the date a copy  of the judgment is delivered to them or from the 
date the judgment is posted. Viet Nam considers th at the above time limit is appropriate to enable 
concerned parties to protect their lawful interest s and to accelerate the procedure for civil dispute 
resolution. Currently, Viet Nam has no plan to amend this regulation.   WT/ACC/VNM/39 
 Page 31 
 
 
 Question 57 
Viet Nam indicates in its answer to Question 69 of WT/ACC/VNM/36 that no statistics on 
arbitration cases are available because ar bitration proceedings are not open. 
- Does the law forbid publication of arbitration outcomes? 
- In order to establish the fairness and impartia lity of Viet Nam’s arbitration system, Viet 
Nam should confirm that it will publish the outcomes of arbitration cases. 
Answer:  
Announcement of arbitral award: Under the regulati on of the Ordinance on Commercial Arbitration, a 
hearing for dispute resolution shall be held in privat e.  If the parties consent, the arbitration tribunal 
may permit other persons to attend the hearing (A rticle 38). Article 45 provides regulations for 
announcement of arbitral as follows:   
(a) An arbitral award may be announced immediatel y at the final hearing or thereafter, but shall 
be announced no later than sixty (60) days from th e date of completion of the final hearing.  
The full text of the arbitral award shall be sen t to the parties immediately after the date of 
announcement. 
(b) At the request of the parties, an arbitration centre or an arbitration tribunal established by the 
parties shall provide a copy of the arbitral award to the party requesting it. 
However, the Ordinance does not provide regulations  on publication of the arbitral award because the 
nature of dispute resolution by arbitration is  non-governmental.  One advantage of the dispute 
resolution by arbitration is being confidential and nondisclosure to public the contents of the dispute 
without those parties’ permission.  Therefore, Vi et Nam has no plan to revise this regulation.    
Question 58 In its answer to Question 72 of WT/ACC/VNM/36, Viet Nam indicates that a court could nullify 
an arbitration award if it is contrary to the public interests of Viet Nam. 
- How does the Ordinance on Commercial Arbi tration define "contrary to the public 
interests of … Viet Nam?" 
- Has a court nullified an arbitration decision ba sed on this principle?  If so, what were 
the reasons for nullification?  If not, plea se provide a practical example of a situation 
where nullification would be appropriate. 
Answer:
 
Concerning, grounds for setting aside arbitral aw ard, under the Article 54 of the Ordinance on 
commercial arbitration, a court shall issue a decisi on setting aside an arbitral award if the applicant 
proves that the arbitration tribunal issued the arbitral  award is contrary to the public interest of the 
Socialist Republic of Viet Nam.  The definitions of "public interest" or public order" in relation with 
arbitrations and courts are in conformity with inte rnational norms and other countries legislation.  The 
definitions provided in the Article 54 of the Ordi nance on commercial arbitration are in conformity 
with 1958 New York Convention on Recognition and Enforcement of Foreign Arbitral Awards. 
Concerning the information on the cases that a court setting aside arbitral award under the 2003 
Ordinance on Commercial Arbitration, up to now,  Viet Nam has no detailed information on these 
cases. WT/ACC/VNM/39 
Page 32  
 
 Question 59 
Elements of a Commitment: We propose the follo wing commitment language for this section: 
xx. The representative of Viet Nam confirmed that the provisions of the WTO 
Agreement shall be applied uniformly throug hout the customs territory of Viet Nam 
including in regions engaging in frontier tra ffic, special economic zones and other areas 
where special regimes for tariffs, taxes and reg ulations were established, and that, the 
Government of Viet Nam shall ensure that  laws, regulations and other measures, 
including those of local governments at the s ub-national level conformed to Viet Nam’s 
obligations undertaken in the WTO Agreement.  He added that, when informed of a situation where WTO provisions were not bein g applied or applied in a non-uniform 
manner, national authorities shall act to enforce WTO provisions without requiring the 
affected parties to petition through the co urts. The Working Party took note of this 
commitment. 
xx. The representative of Viet Nam further confirmed that it would revise its relevant 
laws and regulations so that its relevant domestic laws and regulations would be 
consistent with the requirements of the WTO Agreement on procedures for judicial 
review of administrative actions.  He furthe r stated that the tribunals responsible for 
such reviews would be impartial and i ndependent of the agency entrusted with 
administrative enforcement, and would not h ave any substantial interest in the outcome 
of the matter.  The Working Party took note of these commitments. 
Depending on our review of Viet Nam’s arbitrat ion system, this commitment may need further 
modification. 
Answer:
 
The bracket can be moved to the second last sentence (we can agree on the first sentence): 
The representative of Viet Nam confirmed that the provisions of the WTO Agreement 
would be applied uniformly throughout the customs territory of Viet Nam including in 
regions engaging in frontier traffic, special economic zones and other areas where special 
regimes for tariffs, taxes and regulations were established, [ and that, the Government of 
Viet Nam would ensure that laws, regulati ons and other measures, including those of 
local governments at the sub-national leve l conformed to Viet Nam’s obligations 
undertaken in the WTO Agreement.  [He added that, when informed of a situation where 
WTO provisions were not being applied or applied in a non -uniform manner, national 
authorities would act to enforce WTO provisions without requiring  the affected parties to 
petition through the courts .] The Working Party took note of this commitment. 
We agree to break the brackets: 
[The representative of Viet Nam further confir med that it would revise its relevant laws 
and regulations so that its re levant domestic laws and regul ations would be consistent 
with the requirements of the WTO Agreement on procedures for judicial review of 
administrative actions.  He further stated that  the tribunals responsible for such reviews 
would be impartial and independent of th e agency entrusted with administrative 
enforcement, and would not have  any substantial interest in the outcome of the matter.  
The Working Party took no te of these commitments.]   WT/ACC/VNM/39 
 Page 33 
 
 
 IV. POLICIES AFFECTING TRADE IN GOODS 
- Trading Rights Question 60 The draft Working Party Report text should explicitly reflect the commitment made by 
Viet Nam in Annex 2 to that report and in Anne x 2 to WT/ACC/VNM/36 to grant all enterprises 
with foreign direct investment in the production  and manufacturing sectors full rights to trade 
upon accession. 
Paragraph 86 of Working Party Report should be revised to address th e apparent contradiction 
between this text, which states that the rights of foreign invested enterprises to export were 
identical to those of domestic firms and Table 2 to Annex 2 of WT/ACC/VNM/36 which 
indicates that foreign firms will not be able  to export rice from Viet Nam until 2012. 
Paragraph 88 of Working Party Report should be corrected to show that Viet Nam’s latest 
proposed phase-out periods on trading rights range from 2008 to 2012 instead of 2008 to 2010 (trading restrictions on rice have been moved fr om the state trading category to phase-out in 
2012).   We hope that there will be further improvements that will facilitate the development of 
a commitment. 
Viet Nam’s Annex 2 Tables in the Draft Report co ntaining its trading rights transitions offer 
remain based on HS 4-digit codes.   As trade is  conducted at the 8-digit level and as previously 
requested, the coverage should be described in HS 8-digit categories with explicit product descriptions.  The tables should also contain economic explanations for the trading rights restrictions Viet Nam is proposing. 
Answer:
 
Please refer to Annex II of this document for the deta iled description of goods in HS 8-digit categories 
subject to trading rights transitional period.  Th is Annex also includes the rationale for reserving 
transitional periods for each group of commodities. 
A. IMPORT REGULATIONS 
- Ordinary customs duties 
Question 61 Requests for Information or Clarifications Th at Should Be Reflected in the Text:   
Paragraph 91:  The detailed information in this te xt is out of date.  Viet Nam should substitute 
an update on its tariff regime as of 2004 including the average tariff on key imports such as automobiles. 
Answer:
 
Updated statistics of Viet Nam’s current import tariff schedule as of 20 April 2005 are as follows: - Range of tariff rates: 0 per cent-150 per cent; 
- Simple average tariff rate: 17.8 per cent; - Weighted average tariff rate: 11 per cent. WT/ACC/VNM/39 
Page 34  
 
 Simple average tariff rates of major import categories: 
- Agricultural products: 21.43 per cent; - Means of transport: 38.4 per cent; - Textiles and clothing: 37.3 per cent; - Minerals: 13.5 per cent; 
- Electrical machineries and equipment: 18.46 per cent; and 
- Metal: 8.05 per cent. 
Question 62 
Paragraph 93:  The text discusses the frequent changes that Viet Nam’s tariff schedule should 
be reorganized and compressed.  Concerning th e vague language Viet Nam uses to describe 
recent changes to tariff rates on petrol, iron, and steel, Viet Nam should provide more detailed 
information on the tariff rate changes that have  occurred recently, e.g., are these increases or 
decreases, and how much trade is covered. 
Answer:
 
After the tariffication of non-tariff measures in 2000 and the harmonization of its tariff nomenclature 
with AHTN in 2003, Viet Nam has refrained from introducing frequent tari ff changes and fulfilled 
transparency requirement by making publication of its import tariff schedule in the Official Gazette 
15 days prior to the effective date and also in cu stoms e-newsletters, etc. Recent changes of import 
tariff rates primarily involve sensitive products inclusiv e of oil, petroleum, iron and steel due to their 
world price fluctuations. 
Fluctuation bands of tariff rates applicable to oil and petroleum and to iron and steel are 5-10 per cent 
and 10-20 per cent respectively in 20 04 and recently.  Value of impor ts of oil and petroleum in 2004 
is US$ 3,547 million and that of ir on and steel is US$ 2,572 million. 
Question 63 
Paragraph 94:  Viet Nam states in the text that  it "might need to apply specific or compound 
duty rates on certain items in the future to count er customs fraud" and is currently looking at 
converting tariffs on three items (covering 100 ta riff lines) to specific rates.  Please revise the 
text to provide an update on the status of these proposals.  Viet Nam also should list the three 
items and corresponding HS numbers at the HS four digit level. 
Answer:  
In April 2004, Viet Nam proposed to apply specific duty rates to 3 product groups.  Viet Nam would 
update the situation involving such proposal onc e its bilateral market access negotiations are 
completed. 
Question 64 
Please identify all countries to which Viet Nam currently applies standard rates.   
Answer:  
Please refer to the List of countries and territories to which Viet Nam has extended MFN treatment in 
trade relation in Annex 3 of doc ument WT/ACC/VNM/36/Add.1.    WT/ACC/VNM/39 
 Page 35 
 
 
 Question 65 
We propose the following commitm ent language for this section: 
"The representative of Viet Nam confirmed that from the date of accession, 
Viet Nam shall apply tariffs on an MFN ba sis to all countries and separate customs 
territories with which it has a WTO relationship and shall apply its authority to 
increase tariffs in conformity with WTO provisions and its WTO commitments.  
The Working Party took note of this commitment." 
Answer:  
Viet Nam would like to accept the following commitment language:  
"The representative of Viet Nam confirmed that from the date of accession, Viet Nam 
shall apply tariffs on an MFN basis to all WT O members and shall apply its authority to 
increase tariffs in conformity with WTO provisions and its WTO commitments.  The Working Party took note of this commitment." 
- Other duties and charges 
Question 66 
Please confirm that all ODCs in the form of surch arges have been removed or will be eliminated 
upon accession.   
Answer:
 
Viet Nam confirms that all ODCs in the form of su rcharges has been eliminat ed since the end of 2004 
and commits not to maintain any ODCs from the date of accession. 
The legal documents providing for the removal of surc harges on the last 2 items subject to surcharges 
are the Decision No. 81/2004/QD-BTC dated 15 Oc tober 2004 (removing PVC surcharge) and the 
Decision No. 102/2004/QD-BTC dated 27 December  2004 (removing surcharge on welded steel 
pipe). 
Question 67 
The text in paragraph 97 should clarify that im port and export surcharges associated with the 
Export Promotion Fund have been removed on pe troleum, iron and steel for construction 
purposes, fertilizer, sheet steel, pap er, cement, clinkers, and rubber. 
Answer:  
Viet Nam confirms that all ODCs in the form of su rcharges has been eliminat ed since the end of 2004 
and commits not to maintain any ODCs from the date of Accession. 
The legal documents providing for the removal of surc harges on the last 2 items subject to surcharges 
are the Decision No. 81/2004/QD-BTC dated 15 Oc tober 2004 (removing PVC surcharge) and the 
Decision No. 102/2004/QD-BTC dated 27 December  2004 (removing surcharge on welded steel 
pipe). WT/ACC/VNM/39 
Page 36  
 
 Question 68 
The text in paragraph 98 should clarify that th e charges on imports of cement, paper, steel, 
clinkers, welded steel pipe, and PVC in powder and granule form have been or will be removed at or upon accession. 
Answer:
 
Viet Nam confirms that all ODCs in the form of su rcharges has been eliminat ed since the end of 2004 
and commits not to maintain any ODCs from the date of accession. 
The legal documents providing for the removal of surc harges on the last 2 items subject to surcharges 
are the Decision No. 81/2004/QD-BTC dated 15 Oc tober 2004 (removing PVC surcharge) and the 
Decision No. 102/2004/QD-BTC dated 27 December  2004 (removing surcharge on welded steel 
pipe). 
Question 69 
We support the commitment language in paragr aph 101 of the draft report ; please remove the 
brackets.  
Answer:  
Viet Nam agrees to remove the brackets. 
- Tariff rate quotas, tariff exemptions 
Question 70 Requests for Information or Clarifications Th at Should Be Reflected in the Text:   
Paragraph 103:  The text describes the statutory basis and product coverage of Viet Nam’s 
TRQ regime.  Please provide detailed informatio n describing the administration of the TRQ 
regime on both non-agricultural products and agric ultural products.  Please include citations to 
relevant normative legal documents. 
Answer:
 
All the requested information has been provided in Viet Nam’s Offer on TRQ. 
Relevant legal normative documents include the following: 
- Decision No. 91/2003/QD-TTg dated 9 May 2003 by the Prime Minister on application of 
TRQs on goods imported into Viet Nam; 
- Circular No. 10/2004/TT-BTM dated 27 December, 2004 by the Ministry of Trade guiding the 
implementation of Decision No. 91/2003/QD-TTg dated 9 May 2003 by the Prime Minister on application of TRQs on goods imported into Viet Nam; 
- Decision No. 46/2005/QD-TTg dated 3 March, 2005 by the Prime Minister on revising the list 
of imported goods subject to TRQs; 
- Circular No. 04/2005/TT-BTM dated 24 March, 2005 by the Ministry of Trade on revising the 
list of imported goods subject to TRQs for 2005  (which amends and supplements Circular 
No. 10/2004/TT-BTM dated 27 December, 2003 by the Ministry of Trade).  WT/ACC/VNM/39 
 Page 37 
 
 
 Information regarding the administration of TRQs has been provided in Annex 4 of the document 
WT/ACC/VNM/33.  
Question 71 
To facilitate a full understanding of Viet Nam’s TRQ regime, Viet Nam should provide the in-
quota and out-of-quota rates for all products, quota volumes and growth rates in the text. 
Answer:  
All the requested information has been provided in Viet Nam’s Offer on TRQ. 
Question 72 
Request that Viet Nam consider eliminating TRQs on salt, bird eggs, sugar, and tobacco upon 
accession. 
Answer:  
We cannot agree to this suggestion. 
Question 73 
Viet Nam should provide the following commitment, tracking its statement in paragraph 103:  
XX.   The representative of Viet Nam confir med that it would replace the current system 
of discretionary licensing pursuant to Prim e Minister Decision No. 46/2001/QD-TTG of 
4 April 2001 with a tariff rate quota mechan ism as from the date of accession.  He 
further confirmed that Viet Nam would appl y and administer its tariff rate quotas in 
conformity with WTO applicable rules and regulations, including the MFN and national 
treatment.  The Working Party took note of these commitments.  
Answer:  
We can agree with the following text: 
The representative of Viet Nam confirmed that it would replace any discretionary 
licensing measure currently apply purs uant to Prime Minister Decision 
No. 46/2001/QD-TTG of 4 April 2001 with a tariff rate quota mechanism as from the date of accession.  He further confirmed that Viet Nam would apply and administer its 
tariff rate quotas in conformity with WTO a pplicable rules and regulations, including the 
MFN and national treatment.  The Working Party took note of these commitments. 
- Fees and charges for services rendered 
Question 74 Viet Nam maintains "minimum" fee regimes for importers of certain goods that are higher than 
ordinary fees.  For example, Viet Nam charges special custom clearance fees for automobiles 
and motorcycles and special custom  warehouse fees for IT products such as computers, faxes, 
and televisions.  This appears to be a purely rev enue- or policy-driven measure, not a fee related 
to the cost of customs processing.  Please pr ovide justification for the higher fees customs 
clearance fees for these products.  WT/ACC/VNM/39 
Page 38  
 
 Answer:
 
The classification of goods subject to different cust oms fee rates in the Inter-Ministerial Circular 
No. 71/2000/TTLT/BTC-TCHQ is based on the comple xities of the State management activities 
involved. As such, those goods for which the Stat e management is more complicated should be 
imposed higher customs fee rates. 
The minimum fee rate is stipulated to ensure costs for performing the State management on imports 
and exports and costs of customs warehousing are covered. 
All customs fees and charges are aimed to cover costs for customs services rendered and not to be 
revenue-driven.  Such costs include: cost of manuf acturing seals (paper seals, lead seals, seal rings), 
utilities costs directly related to fee and charge collection, preservation cost of goods; remuneration 
for fee collectors; travel payments for escorting ca rgo and luggage; recurrent and major repair of 
properties, machines, equipment serving directly fee collection; purchasing materials and other expenditures directly associated to fees and charges collection. 
Question 75 
Table 2:  The "note" states that transit fees can be found in Table 13(a) and (b).  This citation 
should be changed to Table 14(a) and (b). 
Answer:
 
We understand that this comment is addressed to the Secretariat. 
Question 76 
Please describe the purpose of the fees listed in Table 14(a). 
Answer:  
Table 14(a) describes fees for cargo and luggage in tr ansit through Viet Nam which are collected to 
cover costs of customs services rendered when ca rgo and luggage of a third country transit via 
Viet Nam. 
Question 77 
Referring to Table 14(b), how do the escort and sealing fees relate to the cost of the service? 
Answer:  
Sealing fees are collected to cover costs to manuf acture paper seals, lead seals and seal rings as well 
as management costs to perform customs seal services .  Escorting fees are collected to cover expenses 
for customs officers escorting cargo and luggage , management costs. Both kinds of fees are 
maintained at a level approximate to the costs of customs services rendered. 
Question 78 
The discussion of Viet Nam’s fee on foreign exch ange imports should be moved to the section on 
Foreign Exchange and Balance of Payments.   WT/ACC/VNM/39 
 Page 39 
 
 
 Answer:  
The discussion of Viet Nam’s customs fee on foreign exchange imports and e xports should be more 
appropriately put in this section. 
Question 79 
Confirm that from the date of accession: 
Viet Nam will impose fees and charges for serv ices rendered on or in connection with 
importation or exportation: 
- only in conformity with the relevant provi sions of the WTO Agreements, in particular 
Articles VIII and X of the GATT 1994;  
- based on unified criteria that ensure that the fees are limited to the approximate cost of 
services rendered; 
- that the practice of higher special fees for some imports would be eliminated; and  - that information regarding the application a nd level of any such fees, revenues collected 
and their use would be provided to WTO Members upon request.   
Answer:
 
We would like to propose the following text: 
Upon accession, Viet Nam shall apply fees and charges for services rendered for importation 
and exportation in conformity with the WTO Ag reement, specifically in conformity with 
Article VIII of GATT 1994. 
- Application of internal taxes to imports 
Question 80 
Viet Nam announced at the May 20 informal Working Party meeting that it intends to enact 
legislation to equalize excise taxes on imported  and domestically produced automobiles and 
beer.  This should be reflected in the draft Working Party report. 
Answer:  
We agree with this comment.  Question 81 When does Viet Nam expect the National  Assembly to enact this legislation? 
Answer:
 
The draft of the amended Law on Excise Tax which provides for the equalization of excise tax rate 
between imported and domestically produced autom obiles and beer is scheduled to be submitted to 
the National Assembly for approval in its session in November 2005. 
Question 82 Has this legislation been added to the Legislative Action Plan? WT/ACC/VNM/39 
Page 40  
 
 Answer:
 
Yes, please refer to item 5 of Table 1 in document WT/ACC/VNM/31/Rev.3. 
Question 83 
Viet Nam should indicate that it intends to secu re similar treatment on taxes applied to distilled 
spirits.   
Answer:  
Viet Nam currently maintains no national treatment di scrimination with respect to distilled spirits in 
terms of excise tax.  However, Viet Nam’s Gove rnment will consider proposing a narrower gap of 
excise rates applicable to varieties of spirits in the draft of amended Law on Excise Tax scheduled to 
be submitted to the National Assembly at this November session.   
Question 84 We appreciate Viet Nam’s willingness to review its VAT exemption for domestic farm output, in 
light of the requirements of Article III of the GATT. 
Answer:
 
Viet Nam is re-examining its provisions on VAT applied to unprocessed agricultural products vis-à-
vis the assurance of national treatment a nd consistency with Article III of GATT. 
Question 85 
We would like to propose the following commitment language for this section: 
XX. The representative of Viet Nam confir med that from the date of accession, 
Viet Nam would ensure that its laws, reg ulations and other measures relating to 
internal taxes and charges levied on imports would be in full conformity with its 
WTO obligations, in particular Article III of GATT 1994, and that it would 
implement such laws, regulations and other measures in full conformity with those obligations.  The representative of Viet Nam confirmed that Viet Nam’s laws had 
been changed so that excise taxes on imported automobiles, beer, and distilled spirits are levied at rates no less favourable to im ports than those applied to domestically-
produced automobiles, beer, and distilled sp irits.  The Working Party took note of 
these commitments. 
Answer:
 
We would accept the following language: 
"The representative of Viet Nam confirmed that from the date of accession, Viet Nam 
would ensure that its laws, re gulations and other measures re lating to internal taxes and 
charges levied on imports would be in fu ll conformity with its WTO obligations, in 
particular Article III of GATT 1994, and that it would implement such laws, regulations 
and other measures in full conformity with those obligations.  The Working Party took note of these commitments."  WT/ACC/VNM/39 
 Page 41 
 
 
 - Quantitative import restrictions, including  prohibitions, quotas and licensing systems 
Question 86 Prohibitions. Paragraph 122:  Please provide HS  numbers for all of the toxic chemicals that 
are restricted in Tables 5(a) and (b). 
Answer:
 
Table 5(a), part 1 (23 items): HS codes are not applicable. 
For the remaining 27 items (Table 5(a), part 2): th ey belong to Schedules 1, 2 and 3 of the Convention 
on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on 
their Destruction, to which Viet Nam is a State Party. Some items in Table 5(b) are also under these 
Schedules. Detailed list and respective 6-digit HS are attached herewith in Annex III.  
The Government of Viet Nam has recently issued the Decree No. 100/2005/ND-CP dated 
2 August 2005 on the implementation of the Conve ntion on the Prohibition of the Development, 
Production, Stockpiling and Use of Chemical W eapons and on their Destruction. The Decree 
stipulates a prohibition on virtually all chemicals in Table 5(a) and conditional import licensing applied to chemicals in Table 5(b) parts 1 and 2. 
Question 87 Paragraphs 123 and 127:  The text in this paragraph provides further information about 
products prohibited from importation to Viet Nam and a reference to Table 4(a) where all of the prohibited products are listed (except for toxic chemicals).  The length of the prohibition list in Table 4(a) raises concerns as to whether Viet  Nam is using the least trade restrictive means to 
address health, safety, environmental, or other concerns.    
Please provide HS numbers on all products prohibit ed from importation as listed in Table 4(a). 
Answer:
 
Viet Nam has provided HS codes for all products where HS codes are applicable. 
Question 88 
The list of prohibitions of second-hand consum er goods, including electronics and refrigerator 
equipment, seems very broad a nd would prevent companies from filling servicing contracts with 
"remanufactured goods."   
Answer:  
We have not been sure if this separation would be practical. 
Question 89 
Table 4(a) also states that "specialized encrypt ion software and machines" are prohibited from 
importation.  In today’s high-tech world, encryption software and machines can be found in 
computers, palm pilots, phones, etc.  Viet Na m must provide a specific list by HS numbers of 
goods subject to prohibition, eliminating commerci ally traded electronic goods with encryption 
technology from coverage of this ban. WT/ACC/VNM/39 
Page 42  
 
 Answer:
 
We can confirm that this restriction shall not a pply to general, commonly traded goods equipped with 
encryption technology which are destined for mass  consumption.  For security reasons, Viet Nam 
would not be in a position to provide a specific lis t of specialized encryption software and machines 
that Viet Nam is using.  
Question 90 Viet Nam has provided a list of both toys a nd depraved cultural products that could be 
prohibited from importation.  However, the list is  so long that it could almost exclude any good 
under the harmonized system.  We request that Viet Nam provide a more specific list with HS numbers. 
Answer:
 
In accordance with Viet Nam’s laws and regulatio ns, the following toys and cultural products are 
considered as depraved and are prohibited from impor tation, production and circulation in Viet Nam. 
These are products that contain images, contents , designs, languages, sounds or actions, etc. 
stimulating lewdness or incest, describing in deta ils scenes of nudity or sexual activities that run 
counters to traditional morals and good customs of the Vietnamese people. 
The list of imported goods that might be subject to  prohibition (they are only prohibited when the 
contents above are found) during the 2001-2005 period includes: 
No. HS Code  Product Description  Management methods  
1. 3706, 4901-
4904, 4909-
4911, 8524  Cultural products containing images, sound, content 
of pornography, violence, reactionary or anti-Viet 
Nam propagation,  Import Prohibition  
2. 9501-9505  Toys which have an adverse effects on personal 
development and adverse effects on social order, security, and safety.  Import Prohibition 
 
Viet Nam has difficulties in identification of HS classi fication. With respect to some products that are 
sensitive, the HS classification does not define the contents of these products.  
Question 91 
In Paragraph 125, Viet Nam indicates that the pr ohibition of motorcycles with engine capacity 
exceeding 175 cc is justified on the basis of traffic safety.  This measure is not the most efficient 
or the least trade restrictive measure that Viet Nam can take to provide greater traffic safety.  
Other countries in the region have recently rescinded bans.  We request that Viet Nam 
reconsider the ban. 
Answer:  
Viet Nam is prepared to discuss about converting of import prohibition of motorcycles with engine 
capacity exceeding 175cc into non-automatic import li censing (licenses are only given to imports for 
use by the police, armed forces and for sport competition).  WT/ACC/VNM/39 
 Page 43 
 
 
 - Import Licensing Procedures 
Question 92 Paragraphs 129 - 135: Viet Nam should revise the description of its import licensing regime as 
governed by Decision 46 of 2001, describing specifica lly the measures it will take to comply with 
the WTO Agreement on Import Licensing Procedures by January 2006.  We need a more 
accurate picture of the requirements that import ers will be required to follow to be issued an 
import license. That revision should include the following: 
Information from an updated Import Licensing Questionnaire that will include tables that list 
the products subject to licensing, the responsible ministry, and the type of license (automatic or 
non-automatic), with annexes th at replace or amend Annex 6. 
Additional detail of both the automatic and no n-automatic licensing regimes in Viet Nam,  
including information on the level of harmonization of procedures between the different government ministries, the timeframe for issuance  of an import license, appellate procedures, 
and any other relevant information that a licensee would need to know. 
Answer:
 
All requested information will be submitted in the Replies to Questionnaires on Import Licensing 
Procedures. 
Question 93 
Some of the products listed in Annex 6 are su bject to technical regulations, rather than to 
automatic or non-automatic import licensing.  Fo r clarity and consistency, products subject to 
technical regulations enforced through import  licensing, such as SPS or TBT requirements, 
should be described in those respective sections of the draft WP Report, not in the Import 
Licensing section.  Also, Viet Nam should provi de separate annexes that list the goods subject to 
mandatory SPS and TBT requirements (i.e., technical regulations).  To the extent that these 
products also require an import license that is used to ensure that the technical requirements 
have been met, that information should be provided. 
Answer:  
Annex 6 is a quote of a domestic regulation (i.e. the Prime Minister’s Decision No. 46/2001/QD-TTg 
of 4 April 2001).  As such, it may contain different measures.  
Concerning the list the goods subject to mandato ry SPS and TBT requirements, Viet Nam will 
provide them as soon as the formulating process is completed.   
- Payment Restrictions 
Question 94 
Paragraph 121:  In this paragraph, Viet Nam references the payment restriction chart 
(Table 4(c)) in the annex of the draft Work ing Party Report.  Viet Nam should provide 
information in the text describing the purpose or administration of the payment restriction system in the context of its import restrictions or import licensing.   WT/ACC/VNM/39 
Page 44  
 
 Viet Nam indicated it had rescinded all paym ent restrictions.  We commend Viet Nam for 
taking this step.  Viet Nam should state this fact at the end of paragraph 121 and provide a citation to the regulation/decree that repealed the payment restriction law.  
If Viet Nam has now rescinded all payment restric tions, we are not sure that Table 4(c) is 
necessary. 
Answer:
 
We agree with the suggestion to remove this  Table as the measure has been rescinded. 
Question 95 
We support the commitment in paragra ph 135; please remove the brackets.   
Answer:  
Viet Nam agrees with the following draft: 
The representative of Viet Nam confirmed that, upon accession, Viet Nam would 
eliminate the import prohibition on cigarettes and cigars and used motor-vehicles and all 
quantitative import restrictions in the form of quota or restrictive licences inconsistent with WTO provisions.  Viet Nam would also, as from the date of accession, applies line 
management measures in a WTO-consistent manner and not use these measures as 
quantitative import restrictions.  He further c onfirmed that Viet Nam would comply fully 
with the Agreement on Import Licensing Procedures upon accession.  The Working Party took note of these commitments. 
- Customs valuation 
Question 96 
Paragraph 140:   WT/ACC/VNM/34 indicates that Viet Nam has adopted the principle of 
applying transaction value in customs value determination (Circular 87/2004/TT-BTC dated 31 August 2004).  Please update the draft Working Party report with this information and provide a translated copy of the Circular. 
Answer:
 
Viet Nam confirms that it has adopted the principle of applying transaction value in customs valuation 
by the virtue of the Government Decree No. 60/2002/ND-CP and the Circular No. 118/2003/TT-BTC 
of Ministry of Finance.  Please note that the Circular No. 87/2004/TT-BTC dated 31 August 2004 provides for the abolition of all minimum customs values and such abolition is applicable to all 
imports from all countries . 
Viet Nam agrees to update this information in the Draft Report.  Question 97 WT/ACC/VNM/34 also indicates that the system of  minimum prices has been fully abolished.   
Is this true for all countries and all products?  Has the "roadmap" towards a WTO consistent 
system referred to in this document been fu lly implemented, i.e., (i) methods of customs 
valuation to fully comply with methods prescribe d in the Agreement; (ii) customs authority to  WT/ACC/VNM/39 
 Page 45 
 
 
 carry out customs valuation by itself; and (iii)  importers to carry out customs valuation or 
customs valuation be carried out as stipulated in the Agreement?   
Answer:  
The Circular No. 87/2004/TT-BTC dated 31 August 2004 provides for the abolition of all minimum 
customs values and such abolition is appli cable to all imports from all countries. 
According to the Decree No. 60/2002/ND-CP and the Circular No. 118/2003/TT-BTC, except for the 
computed value method and deductive method for imported goods for further processing that have 
been transformed after processing which shall co mply with the CVA upon accession, other customs 
valuation methods have already been in conf ormity with those specified in the CVA. 
Customs valuation stipulated in the Circular No . 118/2003/TT-BTC is in compliance with the CVA. 
Question 98 Concerning implementation of the WTO Agreement on Customs Valuation:  Are all aspects of 
the Agreement, including the provisions of Articl es 5 and 6, now applied to imports from all 
countries?  If not, please indicate specifically  where the Agreement is not fully implemented, 
and the countries whose trade is not covered by such rules.   
Answer:
 
Viet Nam has so far signed reciprocal agreements with 58 countries and territories to apply the CVA 
to imports from each other (please find the List of c ountries and territories subject to CVA application 
in Annex IV). Therefore, nearly all imports to  Viet Nam have been applied the GATT customs 
valuation. 
According to the Decree No. 60/2002/ND-CP and the Circular No. 118/2003/TT-BTC, except for the 
computed value method and deductive method for imported goods for further processing that have 
been transformed after processing which shall co mply with the CVA upon accession, other customs 
valuation methods have already been in conf ormity with those specified in the CVA. 
Customs valuation stipulated in the Circular No . 118/2003/TT-BTC is in compliance with the CVA. 
Question 99 
Please identify the specific legislation that provides for publication of customs rulings and 
provide a copy to the Working Party. 
Answer:  
Publication of customs legal documents is implemented in accordance with Vietnamese legislation on 
publication and transparency of legal normative documents and guiding documents of the State 
management agencies that are of general application. 
Regulation on administrative rulings, including customs rulings, is provided for in the Law on 
Complaints and denunciation.  Acco rding to Article 17 of this Law, customs administrative decisions 
should be sent to complainants. WT/ACC/VNM/39 
Page 46  
 
 Question 100 
Please describe Viet Nam’s suret y bond system for release of imported goods from Customs 
pending dispute resolution. 
Answer:
 
Currently Viet Nam does not have any regulation of  surety bond system for release of imported goods 
from customs pending dispute resolution of customs valu ation.  However, this issue is intended to be 
regulated in the forthcoming draft Decree on Customs Valuation.   
According to Article 25.2.b of the Customs Law No. 29/2001/QH10 dated 29 June 2001: 
"Goods and transport means for which the Customs procedures have not yet been completed may enjoy 
Customs clearance if they fall un der one of the following cases: 
… Having not yet paid or having paid the payable tax amount not in full within the prescribed time limit 
during which a credit institution or another organi zation permitted to conduct certain banking activities 
provides guarantee for such payable amount, except for export and import go ods entitled to a grace 
period for tax payment according to the provisions of the tax legislation." 
As a result, in cases of disputable customs values but customs authorities have issued tax notification 
and specified time-limit for tax payment: 
- Customs declarants of consumer goods are s till able to release their goods from customs upon 
submitting guarantee of tax payment if it required that tax payment must be made before the 
clearance of goods, and subsequently the customs declarants can exercise their rights of 
complaint against customs decisions.   
- Customs declarants of imported goods allowe d to enjoy a grace period in fulfilling their tax 
obligation are able to release their goods fro m customs without submitting guarantee of tax 
payment, and subsequently the declarants can  exercise their rights of complaint against 
customs decisions. 
Question 101 Please identify any additional relevant legislation. 
Answer:
 
Updated legal documents include: Import a nd export duties Law No. 45/2005/QH11 dated 
14 June 2005 and Law on amendment and supplem ent to some Articles of the Customs Law 
No. 42/2005/QH11 dated 14 June 2005. 
Question 102 We request Viet Nam to join other important trading countries and implement paragraph 2 of 
Decision 4.1 on "Valuation of Carrier Media Bearing Software."   
Answer:
 
Viet Nam would apply provisions of the Decision on the Valuation of Carrier Media Bearing 
Software for Data Processing Equipment, adopt ed by the WTO Committee on Customs Valuation 
(G/VAL/5), as soon as possible, but in any event no  later than two years from the date of accession.  WT/ACC/VNM/39 
 Page 47 
 
 
 Question 103 
We prefer the first commitment text brac keted in paragraph 144 because it is more 
comprehensive.  We seek additional confirmation of the following: 
- Implementation of paragraph 2 of Decision 4.1 on "Valuation of Carrier Media Bearing 
Software"; 
- Minimum prices or any system of reference prices or fixed valuation schedule applied in 
lieu of the transaction value, have been eliminated and will not be reintroduced; and 
- Establishment of a surety bond system. 
Pending:  depending on responses to our questions , there may be a need for additional detail in 
the commitment.  
Answer:  
Viet Nam will provide the specific comments on th is point when a detailed commitment language is 
proposed. 
- Rules of origin 
Question 104 
Paragraph 146:  The text should clarify who th e "competent body" or "relevant authorities" 
are who issue certificates of origin, and indicate precisely when such a certificate is required by law.  Are these Vietnamese diplomatic offices abroad?  Do the certificates issued by the Chamber of Commerce and Industry of Viet Nam have the same mandatory character as those 
issued by "relevant authorities?" 
Answer:
 
The Certificates of Origine authority bodies of Viet  Nam are the Ministry of Trade, the Viet Nam 
Chamber of Commerce and Industry (VCCI) and Mana gement Boards of Industrial parks and Export 
processing zones that are authorized by the Minist ry of Trade. There are no Vietnamese diplomatic 
offices abroad issuing Certificates of Origine.  
The origin of imported or exported goods is identif ied on the basis of the actual goods, the certificates 
of origin of goods, the customs declaration forms and documents of the customs dossiers. 
The certificates of origin of imported or exporte d goods (hereinafter referred to as C/O) are 
documents issued by the competent agencies or orga nizations certifying the origin of a shipment of 
imported or exported goods. 
C/O is required to be submitted to customs authorities in the following cases:  (a) Goods of origin from those countries to whic h Viet Nam extends import duty preferences in 
accordance with the Vietnamese laws or interna tional treaties or agreements signed between 
Viet Nam and foreign countries, groups of coun tries or international economic organizations 
and the importers wish to enjoy such preferences; 
(b) Goods are subject to import management re gulations in accordance w ith the Vietnamese laws 
or international treaties or agreements signed between Viet Nam and foreign countries, groups 
of countries or internati onal economic organizations; 
(c) Goods that the Government of Viet Nam or international organizations announces to be likely 
to cause harm to social security, public health or the environment; WT/ACC/VNM/39 
Page 48  
 
 (d) Goods that are imported from countries that  the Government of Viet Nam announces to be 
subject to trade measures such as anti-dumping duties, countervailing duties etc. 
C/Os must be issued by the competent agencies as prescribed by the C/O-issuing countries or other 
organizations as designated by them.  When a C/O is issued by the manufacturer, it must be certified by the concerned competent agency or  organization of the issuing country. 
Question 105 We request clarification as to the methods, if any, currently used to determine the country of 
origin of goods imported into Viet Nam indepe ndent of certificates of origin.  Does Viet Nam’s 
legislation provide for using "substantial transfor mation" as a means of determining origin?  Is 
there provision for verification and audit? 
Answer:
 
According to Article 10 of the Decree No. 101/2001/ND-CP dated 31 December 2001 providing the 
implementation of a number of articles of the Customs Law regarding customs procedures, customs inspection and supervision regime, the inspection of  goods origin must be based on the results of 
inspection of the actual conditions of the goods as well as the customs dossiers. 
The draft Decree on Rules of Origin which is based on the WTO Agreements on Rules of Origin is in 
preparation and expected to be co mpleted and submitted to the Governme nt at the end of 2005.  It is 
intended that the draft Decree shall incorporate the principle of substantial transformation as a means 
of determining the origin of goods and othe r provisions for verification and audit.  
Question 106 
What mechanisms exist for administrative and judicial review of any origin determinations? 
Answer:
 
Administrative decisions on origin are subject to  the same administrative and judicial review 
mechanism as applied to other administrative decisions.   
Question 107 
Please indicate if fees are charged for the issuan ce of these certificates, and give the level of the 
fee and its relationship to the costs of  the service rendered in providing it.   
Answer:  
Currently, Viet Nam imposes fees and charges on i ssuing export certificates and C/O form A of 
footwear products exported to EU market in accordance with the Decision No. 183/2000/QD-BTC 
dated 14 November 2000.  
Specific charges are as follows:  
- Exporting certificate: 10,000 VND (approximately 0.6 USD) per certificate; 
- C/O form A: 40,000 VND per certificate; and 
- Re-issuance of certificate: 10,000 VND/one issuance of certificate.  WT/ACC/VNM/39 
 Page 49 
 
 
 Relationship between fees and charges imposed and serv ice rendered: the revenue is to cover the cost 
of rendering services of issuance such as printing cost, remuneration for service providers and fee 
collectors, and associated expenditures to determin e origins such as inspection, communications, etc. 
Question 108 
What rate of tariff (preferential, special preferen tial, or ordinary) is charged on goods when 
their origin cannot be determined, e.g., is it th e "preferential (or MFN) rate, or something else? 
Answer:  
When the origin of goods cannot be determined , customs authorities sha ll allow the clearance of 
imported goods but assess customs duties at the ordinary (standard) duties rate. 
Question 109 
How does Viet Nam intend to "to comply fully wi th the Agreement on Rules of Origin from the 
date of accession?"  Does Viet Nam have legislat ion in the pipeline to establish WTO-consistent 
provisions for determining the origin of imports? 
Answer:  
The draft Decree on Rules of Origin which is based on the WTO Agreements on Rules of Origin is in 
preparation and expected to be co mpleted and submitted to the Governme nt by the end of 2005.  It is 
intended that the draft Decree shall incorporate the principle of substantial transformation as a means 
of determining the origin of goods and ot her provisions for verification and audit. 
Question 110 
The text of paragraph 147 suggests Viet Nam’ s willingness to make appropriate commitments, 
but is not in itself good commitment language.   
We suggest the following as a basis fo r discussion in developing a commitment: 
147bis.  "The representative of Viet Nam conf irmed that from the date of accession Viet 
Nam’s laws and regulations on rules of or igin for both MFN and preferential trade 
would be applied in conformity with the provisions of the WTO Agreement on Rules of Origin, including the provisions of Annex II, and that these provisions would be 
established in Viet Nam’s legal framework.  He further confirmed that, in line with the 
requirements of Article 2(h) and of Annex II,  paragraph 3(d), both for non-preferential 
and preferential rules of origin, its customs authorities would provide an assessment of the origin of the import and outline the te rms under which such an assessment would be 
provided upon the request of an exporter, importer or any person with a justifiable cause.  According to the provisions of the WTO Agreement on Rules of Origin specified 
above, any request for such an assessment wo uld be accepted even before trade in the 
goods concerned had begun, and any such assess ment would be binding for three years.  
The representative of Viet Nam further stated that Viet Nam would not use the rules of origin as an instrument to pursue trade ob jectives directly or indirectly. The Working 
Party took note of these commitments." 
Depending on the development of informatio n requested above, we may want to suggest 
additional commitments to eliminate penalt ies applied as a default for imports of 
undeterminable origin and bring an y fees charged for certificates of origin into conformity with 
WTO provisions. WT/ACC/VNM/39 
Page 50  
 
 Answer:
 
Viet Nam would like to propose the following text: 
The representative of Viet Nam confirmed that from the date of accession Viet Nam’s laws 
and regulations on rules of origin for both MF N and preferential trade would be applied in 
conformity with the provisions of the WT O Agreement on Rules of Origin, including the 
provisions of Article 2(h) and Annex II, and th at these provisions would be established in Viet 
Nam’s legal framework. The representative of Viet  Nam further stated that notwithstanding 
the measure or instrument of commercial policy to which they are linked, Viet Nam would not 
use the rules of origin as an instrument to pur sue trade objectives directly or indirectly.  The 
Working Party took note of these commitments. 
- Preshipment inspection Question 111 Paragraph 151:  Viet Nam has stated that it is "not applying mandatory preshipment inspection" 
at the present time.  What non-mandatory PSI provisions exist presently?  Does Viet Nam’s 
customs service make use of "non-mandatory" PSI determinations? 
If PSI determinations are used in customs work, please outline how importers are informed about 
these requirements and how they may appeal decisions made on this basis. 
Answer:
 
Viet Nam’s existing Customs Law does not have an y provisions regarding PSI.  Article 30 of the 
Customs Law and Article 8 of the Government Decree No. 101/2001/ND-CP dated 31 December 2001 providing for the implementation of  a number of articles of the Customs Law 
regarding customs procedures, customs inspection an d supervision regime has provided for forms of 
physical inspection of export and import goods for customs clearance.  R esults of non-compulsory 
inspections shall not be used by Viet Nam’s Customs authorities.  
Question 112 
The text should reflect that Viet Nam does not operate an official PSI system, but does allow 
importers to require preshipment inspection of imports in private contracts. 
Answer:
 
The current Law on Customs does not have any provis ions regarding PSI, at the same time, Viet Nam 
Customs does not use results of non-compulsory in spections.  We would like to delete the second 
phrase from "but does allow importers to require preshipment inspection of imports in private contracts". 
Question 113 We supplied the material in brackets for the text in paragraph 152, and support a commitment 
with these elements, based on the principle that the activities of the PSI firms that perform customs processing duties are subject to the re quirements of the relevant WTO Agreements, 
just like the state Customs Servi ce that makes use of the results. 
Should Viet Nam make use of a PSI facility, on  either a mandatory or non-mandatory basis, 
further clarifications within the commitment text may be necessary.   Unless there are legal  WT/ACC/VNM/39 
 Page 51 
 
 
 provisions in place that guarantee a WTO-consistent operation of the system, the commitment 
may require additional specific elemen ts addressing individual concerns. 
Answer:  
Viet Nam agrees with the text of paragraph 152 after deleting "[temporary and]", removing the second 
brackets and deleting the whole text in the third brackets. 
- Anti-dumping, countervailing duties, safeguards regimes Question 114 We have conducted a prelimin ary examination of Viet Nam’s new anti-dumping and 
countervailing duty legislation and submitted questions in document WT/ACC/VNM/36.  However, Viet Nam has not adequa tely addressed our questions and concerns with respect to its 
countervailing duty ("CVD") legislation.   The text  should provide responses to the comments in 
paragraphs 337-343, and include information ref lecting Viet Nam’s more  detailed response to 
the written comments provided bilaterally. 
We note that Viet Nam is currently drafti ng implementation documents for their new 
countervailing duty legislation and we look fo rward to reviewing these documents and the 
clarification these documents will provide.  We also welcome responses to our previously asked 
questions regarding Viet Nam’s CVD legislation. 
Answer:
 
I. General comments 
The Government Decree No. 89-2005-ND-CP, av ailable through WT/ACC/VNM/39/Add.1, setting 
forth Detailed Regulations and Guidance for the impl ementation of a Number of Provisions of the 
Ordinance on measures against subsidized products  imported into Viet Nam has been recently 
promulgated on 11 July 2005  (hereinafter referred  to as the Decree).  The Decree has elaborated 
aspects that have not been concretized in the Ordinance, such as provision of information, 
confidentiality, organization of co nsultation sessions, obligation to make  public elements or decisions 
relevant to the investigation, and procedures fo r investigation and application of countervailing 
measures, etc. Provisions in this Decree are elaborat ed on the basis of ensuring the conformity with 
the Agreement on Subsidies and Counterva iling measures of the WTO (the SCM).  
Please find herewith attached an unofficial English translation of the Decree for your reference. 
Viet Nam’s legislation ensures full conformity of Vietnamese legislation on countervailing measures 
against subsidies with applicable WTO rules.  In particular, Article 29 of the Ordinance on CVD 
states that "in instance of conflict between Vietname se and relevant regulations in agreements or 
treaties that Viet Nam signed or acceded to, su ch agreements or treaties shall prevail".  
II. Specific clarification 
Concerning the US’s comments raised in the do cument WT/ACC/VNM/36, we believe that such 
concerns may result from translation mistakes.  We  are pleased to provide following clarifications: 
1. Clause 4, Article 2 of the CVD Ordinance should be revised as follow: 
"4. Material injury to a domestic industry shall be taken to mean …… or a situation 
associated with the retardation of the establishment of the industry." WT/ACC/VNM/39 
Page 52  
 
 As to determine the injury or threat of injury to the domestic industry, the investigating authority and 
the Council for handling anti-subsidy cases (the Counc il) shall base on provisions in Article 15 of the 
CVD Ordinance.  In addition, anti-subsidy competen t agencies shall have to take into account other 
factors pursuant to Article 26 of the Decree. Such stip ulations are compatible to relevant provisions in 
Article 15 of the SCM. 
2. Clause 1, Article 22 of the Ordinance of Im position of provisional anti-subsidy duty stipulates 
that not sooner than 60 days as from the date on which the decision to initiate the 
investigation was made (not "within 60 days"), the Minister of Trade may issue a decision on imposition of provisional anti-subsidy duty. 
Besides, some issues of concern or at request for cl arification with respect to certain provisions of the 
CVD Ordinance of the US had been addressed in the Decree.  We would like to provide following 
clarifications: 
1. Detail on the amount of time that exporters or foreign producers will have to respond to the 
questionnaire is provided in Article 24 of the D ecree. According to the article, exporters or 
foreign producers shall be given 30 days as fro m the date of receiving the questionnaire to 
submit their response to the investigating author ity. This time-limit may be extended up to 30 
days upon written request made by expo rters or foreign producers concerned. 
2. The right to present information orally of inter ested parties is provided for in Article 16 of the 
CVD Ordinance and further elaborated in Article  27 of the Decree on Organizing consultation 
sessions in the course of investigation. Such stipul ations are compatible to relevant provisions 
in Article 12 of the SCM. 
3. Confidentiality of information is provided in Article 17 of the CVD Ordinance and further 
elaborated in Article 28 of the Decree. 
4. Details on refund of duties is provided in Ar ticle 39 of the Decree, which stipulates that 
interest on amounts refundable shall not be counted. 
5. The issue of publication of relevant inform ation, the Decree stipulates the obligation to 
publicize the major grounds for making decisions or conclusions in the course of 
investigation, including: preliminary conc lusion (Article 29), decision on imposition of 
provisional duty (Article 36), decision on term ination of investigation (Article 30), final 
conclusion, ministerial decision on undertakings  (article 34), decision on imposition of anti-
subsidy duty (Article 38). The Decree also stipulates clearly the timeframe allowed for 
competent authority to make notice or publicati on of such information or decisions thereby. 
Question 115 We seek updated information on Viet Nam’s us e of its authority to apply trade remedies. 
Answer:
 
Regarding the application of trade remedies, up to present, Viet Nam has not initiated any trade 
remedies case.  
Question 116 We would like to confirm that if, at the time of  accession, Viet Nam has not notified safeguard, 
anti-dumping and countervailing duty legislative authority in conformity with its obligations 
under the WTO to the appropriate WTO Committee, Viet Nam would not apply such measures  WT/ACC/VNM/39 
 Page 53 
 
 
 until legislation in conformity with the provisions of these WTO Agreements was implemented.  
Given Viet Nam’s non-market economy status, it likely will be necessary to include an additional commitment that would allow WT O members to apply alternative calculation 
methodologies in trade remedy investigations.  
Answer:
 
We strongly oppose to any commitment on altern ative calculation methodologies in trade remedy 
investigations. 
Question 117 
We suggest the following amended commitment text: 
XX.  "The representative of Viet Nam confirmed that the government would ensure that 
any legislation in place at the time of accession providing for the application of measures 
taken for safeguard, anti-dumping or  countervailing duty purposes would be in 
conformity with the provisions of the WTO Agreements on Safeguards, on Anti-dumping 
and on Subsidies and Countervailing Measures.   The representative further confirmed 
that Viet Nam would not apply measures for safeguard, anti-dumping or countervailing 
duty purposes after accession until legislation in conformity with the provisions of these 
WTO Agreements had been notified and implem ented.  In the future elaboration of any 
legislation concerning anti-dumping, countervailing duty and safeguard measures, Viet Nam would ensure their full conformity with  the relevant WTO provisions, including the 
Agreements on the Implementation of Ar ticle VI, the Agreement on Subsidies and 
Countervailing Measures and the Agreement on  Safeguards.  The Working Party took 
note of this commitment." 
Answer:
 
Please accept the following commitment: 
"The representative of Viet Nam confirmed that any legislation in place at the time of 
accession providing for the application of measures taken for safeguard, anti-dumping or 
countervailing duty purposes would be confor mity with the provisions of the WTO 
Agreements on Safeguards, on Anti-dumping and on Subsidies and Countervailing Measures.  
The representative further confirmed that Viet Nam would not apply measures for safeguard, 
anti-dumping or countervailing duty purposes af ter accession until legislation in conformity 
with the provisions of these WTO Agreements ha d been notified and implemented.  In the 
future elaboration of any legislation c oncerning anti-dumping, countervailing duty and 
safeguard measures, Viet Nam would ensure th eir full conformity with the relevant WTO 
provisions, including the Agreements on the Im plementation of Article VI, the Agreement on 
Subsidies and Countervailing Measures and the Agreement on Safeguards.  The Working 
Party took note of this commitment."  
B. EXPORT REGULATIONS 
- Export restrictions 
Question 118 Paragraph 158:  Viet Nam suggests that "imposit ion of export duty at a reasonable level will not 
create a stumbling block to trade nor it would incur any violation of WTO rules."  We ask WT/ACC/VNM/39 
Page 54  
 
 Viet Nam to clarify how export duties at the 35 to 45 percent level do not create an impediment 
to trade.    
We remain concerned that Viet Nam’s export s of ferrous and non-ferrous scrap are clearly 
restricted by the imposition of export duties of 35 to 45 percent.  We request Viet Nam provide a plan for scheduling the reduction of all its expo rt duties and eliminate export duties imposed on 
ferrous and non-ferrous metal sc rap by the date of accession. 
Answer:
 
In Viet Nam’s view, export tariff rates on ferrous  and non-ferrous at 35-45 per cent should not be 
considered a restriction to international trade for the following reasons: (i) these raw materials of Viet 
Nam are not the main supply source for the world, th us Viet Nam’s export tari ff shall not create price-
increasing pressure and affect world trade; (ii) Viet  Nam wishes to ensure the supply of materials for 
domestic production due to its limite d domestic source; (iii) Currently high export tariff is only 
imposed on scraps while in practice the exportation of  metal scraps is limited, thus export tariff 
imposition will not affect the trade flow.  
Viet Nam may consider reviewing these levels of e xport tariff rates. However, Viet Nam is of the 
view that export tariffs do not breach any WTO provisions. 
Question 119 
We recommend the following commitment text for this section: 
XX.  The representative of Viet Nam recognized the concerns of members that 
export duties can act as de facto  export restrictions and confirmed that Viet Nam 
would apply export duties, export restrict ions as well as internal regulations and 
taxes applied on or in connection with exportation in conformity with the WTO 
Agreement, in particular with Article I of the GATT 1994.  He further confirmed that Viet Nam would reduce or eliminate ex port duties in accordance with the List 
of Concessions and Commitments annexed to the Protocol of Accession and that the List of Concessions and Commitments incl uded all export duties applied by Viet 
Nam. In particular, he confirmed that export duties on ferrous and non-ferrous 
scrap had been eliminated in advance of accession.  He also confirmed that Viet 
Nam would not introduce new, reintroduce or increase export duties unless justified 
under an exception of the WTO Agreement. The Working Party took note of these 
commitments. 
Answer:
 
Viet Nam is of the view that export tariffs do not breach any WTO provisions. 
C. INTERNAL POLICIES AFFECTING FOREIGN TRADE IN GOODS 
- Industrial policy, including subsidies Question 120 The detailed record on subsidies should be loca ted in the sections on Export Subsidies and 
Industrial Policy, Including Subsidies.  The Invest ment section, for instance, should only contain 
cross-references to the subsidies sections, rath er than detailed discussion of this issue.  WT/ACC/VNM/39 
 Page 55 
 
 
 We reviewed Viet Nam’s Article 25 Subsidy Notification (WT/ACC/VNM/13/Add.2) and 
identified the following as potential export contingent programs .  Viet Nam should address our 
concerns with respect to each of these programs and remove the prohibited elements in them 
prior to accession:   
III. INVESTMENT INCENTIVES FOR DOMESTIC ENTERPRISES  
 OPERATING IN VIET NAM 
IV. INVESTMENT INCENTIVES FOR FOREIGN-OWNED ENTERPRISES V. INCENTIVES IN DEVELOPMENT INVESTMENT LOAN VI. SUPPORT FOR DEVELOPMENT OF TEXTILE AND CLOTHING 
SECTORS 
VIII. EXPORT PROMOTION 
X. TRADE PROMOTION SUPPORT XV. ASSISTANCE TO ENTERPRISES FACING DIFFICULTIES DUE TO 
OBJECTIVE REASONS  
XVI. INVESTMENT INCENTIVES FOR SCIENCE AND TECHNOLOGY  
PROJECTS  
Answer:
 
We would appreciate more elaborations as to which elements of these programs are of concern as a 
number of these programs clearly do not contain prohibited elements. 
Question 121 
Additionally, the following programs listed in  WT/ACC/VNM/13/Add.2 appear to provide 
incentives contingent upon the use of domestic over imported goods: 
I. PREFERENTIAL IMPORT TARIFF RATES CONTINGENT UPON 
LOCALISATION RATIOS WITH RESPECT TO PRODUCTS AND PARTS OF TWO-WHEEL MOTORBIKE AND MECHANICAL-ELECTRIC-ELECTRONIC INDUSTRIES 
VII. EXPORT REWARD 
XII. SUPPORT FOR INVESTMENT PROJECTS IN MANUFACTURING ENGINE 
OF TWO-WHEEL MOTORBIKE 
Answer:
 
Viet Nam is willing to discuss with a view to addr essing your concerns with respect to these three 
programs. 
Question 122 Please describe the scope of directed lending from State-Owned Commercial Banks.  Please 
provide statistics on directed lending through the Development Assistance Fund.   
Answer:
 
Regarding directed lending, please find attached Annex I regarding the most recent statistics on 
lending through the Development Assistance Fund. So me further statistics for the previous period 
have also been provided in Viet Nam’s Subs idies Notification (document WT/VNM/13/Add.2). WT/ACC/VNM/39 
Page 56  
 
 Question 123 
Aspects of the Price Stabilization Fund which ar e maintained in the Export Promotion Fund 
(i.e., surcharges assessed based on difference betw een world and international prices) appear to 
be a price band.  Use of these funds for expo rt promotion may be an export subsidy. 
Answer:
 
Viet Nam has agreed to bind at zero other duties and charges in its Schedule of Concessions and 
Commitments upon accession, pursuant to Article II:1(b) of the GATT 1994.  
Question 124 
Question 13 in WT/ACC/VNM/36:  Are the tax incentives granted to export enterprises 
identical to the tax incentives granted to enterprise s that do not export their goods?  That is, are 
the tax incentives ones that are available to all enterprises, both foreign and domestic, 
regardless of whether or not they export their goo ds?   Are the same tax benefits or incentives 
available to joint venture as well as wholly-owned companies? 
Answer:  
Both domestic and foreign invested enterprises (including joint-ventures and 100 per cent foreign 
owned enterprises) satisfying the exporting conditions  are eligible for investment incentives on an 
equal basis.  
Question 125 
Question 13 in WT/ACC/VNM/36:  With respect to the contractual nature of Vietnamese 
licenses, we note that in reviewing copies of so me investment licenses, the word "contract" is 
used repeatedly to describe the obligations of government and investor to each other.  Please 
confirm that the Government of Viet Nam views the investment licenses it issues as binding legal 
contracts. 
Answer:  
The word "contract" has never been mentioned in  the Investment Licenses/Investment Incentives 
Certificate. The Investment Licenses demonstrate an administrative relation between the Government 
and investors.   
Question 126 
Question 13 in WT/ACC/VNM/36:  Also, does the fact that tax incentives are listed in the 
investment license mean that the Government of  Viet Nam is guaranteeing the provision of 
these incentives for export enterprises or  enterprises using local materials? 
Answer:  
The Government of Viet Nam guarantees to gran t investment incentives for export enterprises or 
enterprises using local materials.  
Question 127 
Question 13 in WT/ACC/VNM/36:  What is the standard duration for an investment license?  WT/ACC/VNM/39 
 Page 57 
 
 
 Answer:  
There is no standard duration for an  investment licence.  Viet Nam’s legislation on foreign investment 
only stipulate the maximum duration for investment projects.  
Question 128 
Question 14 in WT/ACC/VNM/36:  Does Viet Nam continue to provide licenses that guarantee 
subsidies determined to be prohibited in a ccordance with the WTO's Agreement on Subsidies 
and Countervailing Measures to foreign and/or do mestic firms? Will Viet Nam notify these 
subsidies to the WTO?  Will these prohibited subsidies be repealed and/or eliminated upon Viet Nam's accession to the WTO?   
Answer:
 
Viet Nam shall notify its prohibited subsidies in  accordance with the Agreement on Subsidies and 
Countervailing Measures and implement the commitmen ts with respect to prohibited subsidies in 
conformity with its WTO accession commitments.   
Question 129 
Question 20 in WT/ACC/VNM/36:  Please clar ify how Viet Nam will remove the export 
requirement to receive investment incentives from  licenses issued prior to Viet Nam's accession 
to the WTO.  Will new investment licenses be is sued?  Will companies be notified that special 
investment incentives or subsidies will be removed? 
Answer:  
Viet Nam will promulgate legal documents to term inate the validity of prohibited subsidies under the 
form of investment incentives stipulated in the Investment Licenses in accordance with Viet Nam’s 
accession commitments.  Those enterprises being benefi ciaries of such subsidies will be notified.  
- Technical barriers to trade, standards and certification 
Question 130 Paragraph 193 should be updated to reflect the current status of the proposed Ordinance on 
Standardization, and its content (when approved ); further information on the content of the 
Ordinance may necessitate changes elsewh ere in the Working Party report as well. 
Answer:
 
Viet Nam agrees to update this paragraph to reflect  the latest status of the proposed Ordinance on 
Standardization as follows: To replace the sentence "He expected a new Ordinance on Standardization 
to be introduced in 2007" by "He expected a new Ordinance on Standardization to be introduced in 
late 2005". 
Question 131 Proposed Ordinance and May 2005 Prime Minister  Decisions relating to TBT implementation 
should be circulated to the Working Party so that their conformity with the TBT Agreement 
can be assessed. WT/ACC/VNM/39 
Page 58  
 
 Answer:
 
An unofficial English version of draft Ordinance on Standardization will be provided to the Working 
Party prior to its 10th Session. 
Decision No. 444/2005/QD-TTg dated 26 May 2005 approving the scheme on implementation of the 
Agreement on Technical Barriers to Trade a nd Decision No. 114/2005/QD-TTg dated 26 May 2005 
establishing and promulgating the Regulation on orga nization and operation of Viet Nam’s Network 
of Notification Authorities and Enquiry Points on t echnical barriers to trade have been submitted to 
the Working Party through document WT/ACC/VNM/39/Add.1. 
Question 132 
Paragraphs 194 and/or 196 should clarify wheth er notice is published of proposed technical 
regulations which reference or incorporate (in wh ole or in part) previously approved standards, 
and an opportunity for comment by interested parties is provided. 
Answer:  
Article 62.2, 65.4 and 66.3 of the amended Law on the Promulgation of Legal Normative Documents 
provide for the obtaining of opinions and comment s on draft legal normative documents of the 
Government, Prime Minister and ministries or mini sterial agencies as follows: the Government Office 
publishes these draft documents on the mass media and on the internet so that agencies, organizations 
and individuals can participate with their opinions or  ministries or ministerial agencies in charge of 
drafting the documents send the draft documents to agencies, organizations and individuals concerned for comment. 
According to the Circular No. 04/2005/TT-VPCP  dated 21 March 2005, available through 
WT/ACC/VNM/39/Add.1, guiding the implem entation of the Government’s Decree 
No. 104/2004/ND-CP dated 23 March 2004 on the O fficial Gazette of the Socialist Republic of 
Viet Nam regarding activities related to the Official Gazette of the Central Government, draft legal normative documents that are required to obtain opi nions and comments from agencies, organizations 
and individuals will be pub lished in a supplement to the Official Gazette. 
As a component of the system of legal normative documents, technical regulations are also governed 
by the above Law and Circular.  
Therefore, Viet Nam agrees to in sert a sentence "For this purpose, inter alia , notices of proposed 
technical regulations may be published in the Appe ndix of the Official Gazette" after the sentence 
"Draft technical regulations ... for comment". 
Question 133 
Paragraph 195, first sentence, should be delete d and information updated to reflect the actual 
situation in light of the Law on the Promul gation of Legal Normative Documents and any 
relevant amendments. 
Answer:
 
Viet Nam agrees with this comment and would update the relevant paragraph as suggested.  WT/ACC/VNM/39 
 Page 59 
 
 
 Question 134 
Comprehensive and updated information is needed  to fully understand Viet Nam’s approach to 
conformity assurance. 
Answer:  
This issue has been elaborated in pa ragraphs 196, 197, 198 and 199 of document 
WT/ACC/SPEC/VNM/5. 
Question 135 
What is the current status of the lists of goods subject to mandatory inspection and certification 
referenced in the Working Party Report?  Proposed changes to the lists should be provided to Working Party Members for their review. 
Answer:
 
Revisions to the list of imported and exported goods subject to State quality inspection issued in 
association with the Decision No. 117/2000/QD-BKHCNMT of the former Ministry of Science, Technology and Environment (now the Ministry  of Science and Technology) are underway.  
Viet Nam will provide new list to the Working Party once it is approved by the Prime Minister. 
Question 136 Copies of the following documents, if still valid , should be provided to WP members for their 
review: 
- Decision No. 2424/2000/QD-BKHCNMT ( 12 December 2000) introducing a procedure 
for supplier’s declaration of conformity (referenced in Working Party report, paragraph 197); 
- MOST Decision No. 1091/1999/QD-BKH CNMT (22 June 1999), which simplified 
inspection procedures and related STAMEQ  regulations (Paragraph 198); and,  
- Inter-Circular No. 37/2001/TTLT/BKHCNMT-TCHQ (28 June 2001) which details 
procedures for registering for quality inspection (Paragraph 199). 
Answer:
 
The Decision No. 1091/1999/QD-BKHCNMT dated 22 June 1999 on simplifying inspection 
procedures and other related-regulations of the Dir ectorate for Standards and Quality (paragraph 198) 
has been already provided to the Working Pa rty (Please refer to Annex 1 of document 
WT/ACC/SPEC/VNM/5, page 131). 
The Decision No. 2424/2000/QD-BKHCNMT (12 De cember 2000) introducing a procedure for 
supplier’s declaration of conformity (referen ced in Paragraph 197) and the Inter-Circular 
No. 37/2001/TTLT/BKHCNMT-TCHQ (28 June 2001) wh ich details procedures for registering for 
quality inspection (paragraph 199) are available through WT/ACC/VNM/39/Add.1. 
Question 137 
Please clarify progress, if any, of the statement that the Government is considering establishing 
a National Accreditation Council (Paragraph 192). WT/ACC/VNM/39 
Page 60  
 
 Answer:
 
Viet Nam shall notify the Working Party of the establishment of its National Accreditation Council 
once the Decision of its establishment is promulgated.  
Question 138 
To the extent possible, the Working Party report should be updated in the light of information 
provided by Viet Nam in response to questions raised in WT/ACC/VNM/36 (7 April 2005), and 
as noted above. 
We support the commitment in Pa ragraph 203 of WT/ACC/SPEC/VNM/5. 
Answer:  
We agree with the commitment text. - Sanitary and phytosanitary measures Question 139 We have reviewed some, but not all of Viet Nam’s new legislation on SPS issues covering 
veterinary requirements and food hygiene and sa fety and have provided comments to Viet Nam 
bilaterally.  Please provide the text of the simila r legislation on plant health and safety and on 
any additional legislation that is intended to bring Viet Nam’s SPS regime into compliance with 
the WTO SPS Agreement. 
Answer:
 
An unofficial English translation of the Ordinance on Plant Protection and Quarantine and its 
implementing Decree shall be provided as soon as translation is completed. 
Question 140 
What steps is Viet Nam taking at the national and agency level to implement an open and public 
comment process at the draft stage for f ood safety standards and regulations vis-à-vis  SPS and 
TBT Agreement obligations? 
Answer:  
According to Article 3 of the Law on the Promulgation of Legal Normative Documents 
No. 02/2002/QH11, in the process of preparation of new legal normative documents, the drafting 
body is required obtain opinions from all releva nt bodies, organizations and individuals, and in 
particular, from subjects directly affected by the lega l instrument.  This process is to be conducted in a 
suitable form and to a reasonable extent. Opini ons on draft legal normative documents should be 
taken into consideration for improving these documents. 
Accordingly, in the process of formulating legal normative documents and regul ations related to SPS 
and TBT, the drafting agencies are required to seek for opinions and comments from all relevant 
bodies, organizations and individuals.    WT/ACC/VNM/39 
 Page 61 
 
 
 Question 141 
Paragraphs 204 and 211:  How will further internat ional assistance help Vi et Nam bring its risk 
assessment techniques and procedures into conformity  with Articles 2.2, 5.1, 5.2, and 5.3 upon 
accession?  How close is Viet Nam to achieving this goal? 
Answer:  
Viet Nam has developed the SPS Status Report and the SPS Action Plan wherein its needs of 
technical assistance for implementing the SPS Agreement, including technical and procedural assistance in assessment of disease risks based on th e framework of the SPS checklist of the WTO, 
have been specified.  
Viet Nam is now seeking for technical assistance from international organi zations and developed 
countries in training Vietnamese experts in the fiel d of risk assessment, including equipment and data 
assistance for risk assessment. 
Under a project funded by the World Bank in coordina tion with the Ministry of Agriculture and Rural 
Development and other related mi nistries, a detailed Report on SPS and the Action Plan on Improving 
SPS management, including analysis and management  of Viet Nam’s disease risks, have been 
developed and are expected to be completed in September 2005.  
In addition, Viet Nam is building the National Program on Food Safety and Hygiene for the period 
2005-2010. 
Given its own efforts and technical assistance from international donors and WTO Members, 
Viet Nam is of the view that its compliance with Articles 2.2, 5.1, 5.2 and 5.3 of the SPS Agreement upon accession is within reach. 
Question 142 Paragraph 205:  Can Viet Nam explain the current status of its review and process of amending 
its subsidiary legislation to ensure consistency with the amended Ordinance on Plant Protection 
and quarantine? 
Answer:
 
The Ministry of Agriculture and Rural Development has worked out a plan and timetable for revising 
necessary legal documents to ensure the consiste ncy with the Ordinance on Plant Protection and 
Quarantine and the SPS Agreement . 
Question 143 
Paragraph 206:  Can Viet Nam provide a stat us report on improvements to its veterinary 
hygiene and food safety inspection procedu res and inspection procedures for veterinary 
medicines and vaccines? 
Answer:  
Veterinary hygiene and food safety inspection pro cedures and inspection procedures for veterinary 
medicines and vaccines are specified in details in  the Ordinance on Veterinary and the implementing 
Decree No. 33/2005/ND-CP, the Ordinance on Food Safety and the implementing Decree 
No. 163/2004/ND-CP.  WT/ACC/VNM/39 
Page 62  
 
 Question 144 
Paragraph 213:  What steps is Viet Nam taking  to integrate the WTO national notification 
authority and enquiry point obligations into the policy and commitments of each of its agencies 
that are responsible for food, plant, and animal safety? 
Answer:
 
To fulfil the notification authority and enquiry poi nt obligation, the Prime Minister issued the 
Decision No. 99/2005/QD-TTg dated 9 May 2005 on the establishment of the National SPS Notification and Enquiry Point (hereinafter referr ed to as Viet Nam SPS Office) and appointed the 
Ministry of Agriculture and Rural Development the focal point to perform such obligation.  
Under this Decision, concerned ministries shall, within their respective scope of responsibilities, 
coordinate with the Ministry of Agriculture a nd Rural Development and Viet Nam SPS Office to 
carry out the obligation of SPS notification and enqui ry in accordance with the provisions of the SPS 
Agreement. 
The Ministry of Agriculture and Rural Development is proactively coordinating with other ministries 
in setting up Viet Nam SPS Office and drafting the Regulation on Operation Coordination of the 
Office to submit to the Prime Minister, including provisions on process of gathering comments on 
food safety standards and regulations in order to  perform the obligations set forth in the SPS 
Agreement. 
Question 145 
Regarding currently standing poultry entrance re quirements, we are concerned that Viet Nam 
is mandating burdensome obligations on foreign suppliers by requiring that exporting countries 
certify that the products originated from disease free zones and that anti- and post mortem 
inspections indicate that it is free from every dise ase.   As written, Viet Nam’s law conflicts with 
the articles concerning national treatment, harmonization, regionalization and burdensome 
entry requirements of the SPS Agreement.  When will Viet Nam rescind this obligation from 
foreign suppliers and bring its import requirement s for poultry into conformity with the SPS 
Agreement? 
Answer:
 
Veterinary hygiene requirement for poultry entrance and procedures for veterinary drug and vaccine 
inspection are set forth in Articles 38, 39, 40 and 41 of the Decree No. 33/2005/ND-CP and published in the English on the website www.mard.gov.vn/dah
. of the Veterinary Agency.  
However, Viet Nam is still continuing to revi ew, amend and supplement poultry entrance measures 
and requirements to ensure them in conformity with the SPS Agreement.  
Question 146 
In general, the section should be revised  and organized along the following lines: 
- Identify the central government authorities responsible for food safety, plant and animal 
health; 
- Identify the relevant legal basis for SPS requirements; 
- Explain the procedures for SPS regulation of domestic production, imports, and exports 
in each of the three areas;   WT/ACC/VNM/39 
 Page 63 
 
 
 - Develop a section that explains how Viet Nam’s SPS system has been revised, both with 
respect to the legislative basis and with resp ect to how the SPS regime will be operated 
in compliance with the SPS Agreement, in a st ep by step approach (i.e., based on the 
framework of the SPS checklist); and 
- As necessary, give a timeline for review a nd revision of SPS measures for compliance 
with the WTO SPS Agreement. 
Elements of a Commitment: That Viet Nam will amend its laws and rescind any existing SPS 
measures that do not comply with the SPS Agree ment requirements prior to its accession; and 
additional commitment language relevant to specific SPS issues that are not definitively clarified may be necessary.  
Answer:
 
We can agree to the following text: 
The representative of Viet Nam confirmed that Viet Nam would apply the Agreement on 
the Application of Sanitary and Phytosanitary Measures from the date of accession without recourse to any transition period.  The Working Party took note of this 
commitment. 
- Trade-related investment measures 
Question 147 We appreciate Viet Nam’s commitment to implement fully the provisions of the TRIMs 
Agreement prior to accession.   
Please explain how Viet Nam will elimin ate existing TRIMs identified in 
WT/ACC/VNM/18/Rev.1 and how it will eliminate the 80 per cent export ratio requirement.   
For example, will Viet Nam abolish Decisi on No. 718/2001/QD-BKH dated 7 December 2001? 
Answer:
 
The approach for the elimination of existing TRIM s has been presented in paragraph 276 and 278 of 
the Draft Working Party Report.  
Question 148 We support the following revised text to paragraph 223 
"The representative of Viet Nam confirmed th at, Viet Nam would fully comply with the 
TRIMs Agreement upon its accession to the WTO.   The Working Party took note of these 
commitments." 
Answer:
 
We agree with the suggested text, which reads as follows: 
"The representative of Viet Nam confirmed th at, Viet Nam would fully comply with the 
TRIMs Agreement upon its accession to the WTO.  The Working Party took note of these commitments." WT/ACC/VNM/39 
Page 64  
 
 - Free zones, special economic areas 
Question 149 WT/ACC/SPEC/VNM/5, Paragraphs 231-235. Coul d Viet Nam please provide information on 
what types of industries are located in the indus trial and export processing zones?  We seek a 
full listing of the zones, the types of enterprises  located there, their ownership characteristics, 
and the kinds of goods produced and exported.   
Answer:
 
Industrial zones and Export processing zones are estab lished to attract production and export activities 
as well as to provide services for these activities.  Fiel ds of investment in these zones are diversified, 
including electric and electronic components, footw ear, handbag, textiles and garment, animal feeds, 
metal components, medicines, foods and beverages, etc.  By the end of 2004, export processing zones 
and industrial zones have attracted 3,612 investment projects, of which 1,773 are FDI projects and 1,839 are domestic investments, with total regi stered capital amounting to US$ 15.06 billion and 
VND 109,000.96 billion respectively.  Out of 3,612 investment projects, 92 per cent are from private investment sources (including both domestic and foreign sources) and 8 per cent are from 
State-owned enterprises.  A full list of Industr ial Zones and Export Processing Zones is provided 
herewith (Annex V).  Viet Nam is trying to fill  up existing export processing zones and industrial 
zones as well as to limit the establishment of  new zones unless for the purposes of regional 
development and implementation of  hunger and poverty eradication in socio-economic disadvantaged 
areas.   
Question 150 
What portion of current output and exports, by relevant sector, is accounted for by firms 
located in the zones?  What are Viet Nam’s plans for expanding the zones?   
Answer:
 
Viet Nam is collecting data on capacity of produc tion and export of enterprises operating in the 
industrial zones and export processing zones.  However, this task is very difficult due to the technical 
limitation of Viet Nam’s existing statistical system.  
Viet Nam is trying to fill up existing export processi ng zones and industrial zones as well as to limit 
the establishment of new zones unless for the purpo ses of regional development and implementation 
of hunger and poverty eradication in socio-economic disadvantaged areas.   
Question 151 
Viet Nam has indicated that it has established several industrial zones, export processing zones 
and high-tech parks, in which companies receive  privileged tax treatment.  The information 
provided to date on these zones does not specifically state what types of privileged tax treatments or other benefits (and in what amo unts) companies can avail themselves of in these 
zones.  Please provide a complete description of the benefits and eligibility criteria.   Do the 
benefits differ between each type of zone/park?  If so, please explain the difference.   
Answer:
 
Most of investment incentives for industrial zones a nd export processing zones are granted in forms of 
exemption, reduction of corporate income tax and there is no discrimination between domestic and 
foreign investors (Please refer to the Subsidy Program III and IV in document  WT/ACC/VNM/39 
 Page 65 
 
 
 WT/ACC/VNM/13/Add.2).  In addition, incentives on corporate income tax which are contingent 
upon export performance in industrial zones have been abolished. Thus, incentives for enterprises 
locating in these zones are same as those for en terprises locating outside the zones (incentives or 
special incentives).  Enterprises locating in high-t ech and special economic zones are eligible for 
investment incentives as for the projects invested in the especially encourag ed investment areas (all 
border economic zones, economic zones, open ec onomic zones are located in socio-economic 
especially disadvantaged areas).   
Question 152 
What is the procedure for locating in the zon es?  Which ministries regulate their operation? 
Answer:  
Procedures for locating in export processing zones, industrial zones and other special economic zones 
are applied as general regulations for foreign inv ested projects. In accordan ce with their respective 
functions, competences, and mandates, various Gove rnment agencies have different responsibilities in 
regulating the operations of export processing zones,  industrial zones and other economic zones (such 
as Ministry of Planning and Investment, Ministry of Industry, Ministry of Construction, Ministry of 
Science and Technology, Ministry of Trade, Mi nistry of Home Affairs). However, provincial 
Management Boards of industrial zones, export processing zones are authorized and designated to 
implement certain administrative functions over the operation of these zones, etc. For example, Ministry of Planning and Investment authorized provincial management boards of industrial zones, 
high-tech zones, economic zones, to grant, adjust , amend and withdraw foreign investment licences 
for projects of less than US$ 40 million; Ministry of Trade, Ministry of Labours, War Invalids and 
Social Affairs authorized the management boards of industrial zones and export processing zones to 
implement certain administrative functions under their management. 
Question 153 
Who in the Viet Nam government would be principally responsible for ensuring WTO 
compliance of their operations? 
Answer:
 
Ministry of Planning and Investment would be  principally responsible for ensuring the WTO 
compliance of their operations.   
Question 154 
Under Annex II and III of the SCM Agreement, import duty tax rebate schemes allow for 
exemption of duties only of "inputs that are consumed in the production of the exported 
product (making normal allowance for waste)."  Please confirm that Viet Nam’s incentives with 
respect to exemptions from import duties are co nsistent with Annex II and Annex III of the  
SCM Agreement  The information provided by Viet Nam in WT/ACC/VNM/13/Add 2 and recorded in WT/ACC/SPEC/VNM/5 (paragraph 235) is inadequate.   
Answer:
 
Viet Nam confirm that regulations on import duti es exemption for invested projects locating in and 
outside the industrial zones and export processi ng zones as well as special economic zones are 
consistent with Annex II and Annex III of the SCM Agreement.  WT/ACC/VNM/39 
Page 66  
 
 Question 155 
Is there any legislation in the pipeline to deal wi th the WTO inconsistencies identified to date? 
Viet Nam will prepare legislation to ensure WT O-consistency (if any) after agreeing on the 
commitments in this area.  
Question 156 
While this language in paragraph 235 provide s a useful framework for discussion of an 
adequate commitment for this section of the Work ing Party report, we take exception to the 
reference to a 9 year transition to eliminate the subsidies provided in the zones, even if the export promotion or local content conditionality is removed. 
We offer the following suggested alternativ e language to the text currently found in 
paragraph 235 of the WT/ACC/SPEC/VNM/5: 
XX.  "The representative of Viet Nam confirmed that from the date of accession the 
Government of Viet Nam would ensure enforcement of its WTO obligations in its export processing zones and industrial zones and any other zones with similar incentives and objectives.  In this regard, the representative confirmed that, prior to 
accession, the Laws on foreign investment  and domestic investment and related 
regulations would be amended to elimin ate any requirements for establishment in 
the zones or receipt of benefits provided to firms within the zones conditioned on use of local goods or export performance.  All subsidies within the meaning of Article 3 
of the WTO Agreement on Subsidies and Co untervailing Duties would be eliminated 
from the date of accession.  In addition, from the date of accession, goods produced 
in export processing zones or industrial or  other zones with similar benefits and 
objectives under tax and tariff provisions th at exempt imports and imported inputs 
from tariffs and certain taxes would be subj ect to normal customs formalities when 
entering the rest of Viet Nam, including th e application of tariffs and taxes.  The 
Working Party took note of these commitments." 
Answer:
 
Viet Nam would like this commitment be put into brackets as more discussion is needed. 
- Government procurement 
Question 157 Requests for Information or Clarifications Th at Should Be Reflected in the Text:   
What proportion of GDP does government purchase comprise? 
Answer:
 
Government purchase accounts for about 14 per cent of GDP.  
Question 158 
Please provide a copy of the draft Ordinance on Procurement.  WT/ACC/VNM/39 
 Page 67 
 
 
 Answer:  
Viet Nam shall provide an unofficial English version of the draft Law on Public Tendering and 
Procurement as soon as the translation is completed.  
Question 159 
We urge Viet Nam to become an observer to  the GPA immediately upon accession to the WTO 
Agreement and to initiate negotiations for accessi on to the GPA by tabling an Appendix 1 offer 
immediately thereafter. 
Answer:  
Viet Nam would consider to become an observer to the Government Procurement Agreement after 
WTO accession. 
- Transit Question 160 Please describe the customs procedures that apply to goods in transit. 
Answer:
 
Pursuant to Article 40 of the Customs Law:    
1. Transited goods must go through Customs pro cedures at the first entry border-gate and the 
last exit border-gate, be subject to Customs supervision during the process of transportation 
on Vietnamese territory. 
2. For goods transited not across land territory, transited and warehoused within the border-gate 
areas, the transit permits shall not be require d. For goods transited across land territory, or 
warehoused outside the border-gate areas, or for transited goods for which permits are 
required according to the provisions of Vietname se law, permits issued by the competent 
State bodies must be produced. 
3. The physical inspection of transited goods  shall be conducted only in cases where signs of 
law violation are detected. 
4. Transited goods may be sold in Viet Nam only when it is so permitted by the competent 
Vietnamese State bodies and must go through the Customs procedures like import goods. 
Documents to be submitted when carrying out  customs procedures for transited goods: 
- A list of the transited goods, submitted by the cu stoms declarer or his/her representative to the 
border-gate customs office for transited goods which are straightly transported in their 
original conditions; transshipped onto the same land, railway, river, sea or air transport means (except for transited goods which are straightly transported by air); 
- The customs declaration for the transited goods and the list of transited goods, submitted by 
the customs declarer or his/her representative to the border-gate customs office for transited 
goods which need to be warehoused or transshi pped onto another type of transport means. 
Question 161 
On what basis may Customs decline transit to goods? WT/ACC/VNM/39 
Page 68  
 
 Answer:
 
Customs authorities, on the basis of the list of the transited goods, customs declaration and/or transit 
permit (if required) issued by the competent agen cies, allow transited goods to go through customs 
procedures or not. 
Question 162 
Please describe the procedure for obtaining approval from customs to warehouse goods in 
transit.  Does Customs charge a fee for approval of a request to warehouse goods in transit?  If 
so, how is it assessed?   
Answer:  
- Viet Nam’s Customs does not charge any fee for approval of a request to warehouse goods in 
transit; 
- If transited goods are kept at customs bond warehouses or bonded warehouses, customs shall 
charge a fee for warehousing in accordance  with the Inter-ministerial Circular 
No. 71/2000/TTLT/BTC-TCHQ dated 19 July 2000 join tly issued by the Ministry of Finance 
and the General Department of Customs; and 
- Transited goods kept outside customs wa rehouses or bonded warehouses shall pay fees or 
charges to enterprises providing warehousing services at the rates specified by such 
enterprises. 
Question 163 
We would appreciate clarification of the following sentence in paragraph 250.  "The 
requirement to obtain a transit license from the Ministry of Trade applied only to in-land or 
waterway transportation of round timber, to lumb er, and to transiting goods subject to import 
or export prohibition."  Does Viet Nam actually mean the following?  
"The requirement to obtain a transit license from the Ministry of Trade applied only to in-land 
or waterway transportation of round timber and lumber, and to transiting goods subject to 
import or export prohibition." 
Answer:  
Yes.  
Question 164 
With respect to Table 14(b), what percentage of  goods in transit require escort?   How does 
Customs determine which cargoes require escort and which only need a Customs seal?  Are there set guidelines?  If so, what are they? 
Answer:
 
Viet Nam customs authorities do not gather statistics of transited goods requiring escort.  However, if 
it is impossible to seal the transited goods, th ey shall be escorted by customs officers. 
Question 165 
We would welcome clarification by Viet Nam as to how it will implement the general principle 
of freedom of transit as set out in Article V upon accession.  WT/ACC/VNM/39 
 Page 69 
 
 
 Answer:  
Viet Nam’s legislation provides for no restrictions on transit that are in violation of Article V of the 
GATT. 
Question 166 
We support the commitment in paragra ph 251; please remove the brackets.   
Answer:  
We agree with the commitment, please remove the brackets. 
- Agricultural policies 
Question 167 Statements in this section concerning measures applied to agriculture should be checked against 
the treatment of the same issues in other parts of the report, to ensure internal consistency 
within the Working Party report. 
(a) Imports (paragraphs 252-253) The text should provide clearly and consistently  the details of all WTO-inconsistent import 
measures currently in place on agricultural produc ts, and, as relevant, Viet Nam’s plans for 
removing them.  
For example, paragraph 253 states "Viet Nam did no t apply import quotas on rice".   However, 
in WT/ACC/VNM/36 Viet Nam says it intends to remove its import quotas on rice upon accession (Question 260).  This apparent co ntradiction should be eliminated.   
Elsewhere in Para 80-82, the text states that trad ing rights restrictions will be applied to rice.  
This information should be included with the information on quotas.   
Answer:
 
Export quota for rice had been eliminated by virtue of the Decision No. 46/2001/QD-TTg dated 
4 April 2001 by the Prime Minister. 
Question 168 
Special Agricultural Safeguards (SSGs) noted in  paragraph 252:  Members have made it clear 
that SSGs are not a provision available to acceding governments.  Viet Nam should indicate that 
it no longer seeks recourse to SSGs.   
Answer:  
Viet Nam will reflect the results of bilateral nego tiations on market access with respect to SSGs when 
such process is completed. 
Question 169 
Viet Nam has stated that it already applies no import surcharges and that, therefore, the 
surcharges authorized based on the price di fferential between the domestic price and 
international price would no longer be collected.  This information needs to be reflected in this WT/ACC/VNM/39 
Page 70  
 
 part of the working party report, and Viet Nam should plan to change its domestic legislation to 
reflect its commitment.  
(b) Exports (paragraphs 254 – 255) There is insufficient description in this se ction of the Export Promotion Fund and its 
predecessor the Price Stabilization Fund (see answer to Question 261 in WT/ACC/VNM/36). 
Answer:
 
Please see Viet Nam’s Subsidies Notification (WT/ACC/VNM/13/Add.2) for more information.  
Question 170 
(c ) Internal Policies (paragraphs 256-264) Paragraph 257 detailing the programs in the "green  box" should be deleted.  Instead, there 
should be a simple reference to the commitments  on domestic supports (with the appropriate 
WTO Document citation) which will be included in the GATT Schedule of Concessions attached to the Working Party report.   
Paragraphs on export subsidies belong und er Exports, not under Internal Policies.   
Please remove the bracket from the commi tment not to utilize export subsidies. 
We reserve the right to make additional suggestio ns later in the process, depending on how the 
issues develop. 
Answer:
 
We agree with the following commitment: 
The Representative of Viet Nam agreed that, upon accession, Viet Nam would bind its 
agricultural export subsidies at zero in its Schedule of Concessions and Commitments on 
Goods, and not maintain or apply any export subsidies for agricultural products, without 
prejudice to Viet Nam's rights and obligations arising from WTO existing and future rules.  The Working Party took note of this commitment. 
- Trade in civil aircraft 
Question 171 
We request that Viet Nam join the Agreemen t on Trade in Civil Aircraft upon accession. 
Answer:
 
Viet Nam would consider to join the Agreement on Trade in Civil Aircraft after WTO Accession. 
- Textiles regime 
Question 172 Viet Nam should update paragraph 267 with statis tics on the growth of its textile and garment 
industry (including investment and job creation ) and exports since 2001.  A table identifying 
major export markets with expo rt volume would assist Members to evaluate this section.  WT/ACC/VNM/39 
 Page 71 
 
 
 Answer:  
It is expected to have more th an 2 million labourers in textile a nd garment industry by the end of 
2005.  
In 2004, total export value of textile  and garment was UD$ 4.386 billions.  
Total export value of the first 6 months of 2005 was US$ 2.052 billions, a 0.4 per cent increase as 
compared with the same period last year.  The export value of those subject to quotas belonging to 25 
categories as stipulated in Viet Nam – U.S. Textiles and Clothing Agreement reached US$ 783.7 million, a nearly 10 per cent decrease as comp ared with the same period of 2004.  
Total export value of the first 7 months of 2005 w as only US$ 2.54 billion, a 0.2 per cent increase as 
compared with the same period last year.  
V. TRADE-RELATED INTELLECTUAL PROPERTY REGIME Question 173 Requests for Information or Clarifications Th at Should Be Reflected in the Text:   
We have provided a separate paper to Viet Nam containing comments on its draft IPR Law.  
This section may need further editing to reflect the enactment of this law. 
Answer:
 
The 5th draft of the Intellectual Property Law has been amended as commented upon by the National 
Assembly’s members at the 7th session of the XI Legislature. Comments have also been sought from 
other organizations and individuals .  In August 2005, the National Assembly’s members specializing 
in this issue will discuss in details this draft Law. Viet Nam’s national Assembly is expected to adopt 
the Intellectual Property Law at the 8th session in November 2005. 
After the promulgation of the Intellectual Property Law, the Government and relevant authorities will 
issue legal documents guiding the implementation of this Law.  
- Geographical indications, including appellations of origin 
Question 174 Question 274, WT/ACC/VNM/36:  Viet Nam was aske d to clarify "how the exclusive rights of 
trademark holders will be protected with resp ect to potentially infringing geographical 
indications" (TRIPS 24.5).  Viet Nam responded "…that the rights derived from the trademark shall not be affected by the protection of the geog raphical indication."  It appears, based on this 
response, that trademarks in Viet Nam would be allowed to coexist with confusingly similar and 
later in time geographical indications.  
Please explain how such a system is consistent with the exclusive rights given to trademark 
owners under TRIPS. 
Answer:
 
The allowance of coexistence between trademarks and geographical indications is consistent with 
TRIPS Article 24.5, which would be understood that rights in a trademark in this extent are an 
exception of limitation of rights in its related geogr aphical indications.  In general principle, it is WT/ACC/VNM/39 
Page 72  
 
 impossible to protect trademarks that conflict w ith geographical indications, because such protection 
means that individuals would be conferred right s which must belong to a community.  In the 
exceptional case, when a trademark used or register ed in good faith prior to the application for the 
registration of the related geographical indications, such trademark would be allowed to coexist with 
geographical indications.  Moreover, the rights in a trademark provided for in TRIPS Article 16.1 are 
not the absolute exclusive rights but limited by exceptions permitted in TRIPS Article 17. 
Accordingly, such a protection re gime is fully consistent with TRIPS.  However, provisions on 
excluding the protection of geographical indications which conflict with trademark rights previously 
acquired through registration or broad use would be c onsidered to be included in the draft Intellectual 
Property Law, in a manner complying with TRIPS. 
- Enforcement Question 175 On the burden of proof in patent infringement actions, we understand that the Draft joint 
Circular between People's Supreme Court, Pe ople's Supreme Prosecution Institute and 
Ministry of Science and Technology guiding th e judgment of cases relating to industrial 
property rights was to have been promulgat ed and published by the end of  2004.   
Please advise if it is now available for review and comm ent, and if not, when it is expected to be 
made available publicly. 
Answer:
 
The plan to promulgate the joint Circular be tween People's Supreme Court, People's Supreme 
Prosecution Institute and Ministry of Science and Technology guiding the judgment of cases relating 
to industrial property rights was cancelled as Viet Nam determines to draft the Intellectual Property 
Law. Provisions on burden of proof in infringement acti ons to patent in form of a process have been 
included in the draft Intellectual Property Law. Inte llectual Property Law is expected to be passed in 
late 2005. 
Question 176 
We support the commitment in Paragr aph 359; please remove the brackets. 
Answer:  
We agree to remove the brackets. 
Question 177 
We submit the following text for insertion between paragraphs 299 and 300 of 
WT/ACC/SPEC/VMN/5: 
299bis. "Some members observed that it had been  brought to their attention that some 
agencies of the government of Viet Nam u sed computer software that had not been 
authorized by the right holder.  They requested  such a practice should be eliminated by 
Viet Nam in the context of its accession to  the WTO and the implementation of the 
obligations in the WTO Agreement on TRIPS.  The Representative of Viet Nam 
confirmed that prior to the date of accession, Viet Nam would issue appropriate legal 
instruments mandating that all government  agencies use only legitimate computer 
software and only as authorized by the right holder.  Such measures shall actively regulate the acquisition and management of all software for use by government  WT/ACC/VNM/39 
 Page 73 
 
 
 agencies.  Such management may take the fo rm of procedures, such as preparing and 
maintaining inventories of software present on agency computers, and inventories of 
existing software licenses.   The Working Party took note of these commitments." 
Additional commitment language may become ne cessary after we have completed our review of 
Viet Nam’s IPR laws. 
Answer:  
Viet Nam has been making its best efforts in establishing WTO consistent legal framework and in 
implementing the TRIPS Agreement regarding the copyright of software. 
VI. POLICIES AFFECTING TRADE IN SERVICES 
Question 178 
The text will evolve as we negotiate commi tments in Viet Nam’s services schedule.  
We are seeking detailed commitments regarding transparency and licensing, especially with 
respect to financial services.  Elements of such commitments include:  
- a clear definition of public utility and commitments on how Viet Nam’s measures 
relating to culture and national identity issues will be applied; 
- publication of  measures prior to their implementation; 
- publication of a list of all organizations, in cluding those organizations delegated such 
authority from national authorities, with  responsibility for licensing service providers 
and any changes to that list; and  
 - specific commitments pertaining to li censing, such as regular scheduling of 
examinations, notification of the status of an application for a license upon request from 
the applicant, meaningful deadlines for decisions, and providing information regarding 
the reasons for denial of a license. 
In addition, there may be sector specific ca tegories, such as financial services including 
insurance, and telecommunications, wh ich require additional elaboration. 
Answer:  
Viet Nam is looking forward to receiving more specific text for our consideration. 
VII. TRANSPARENCY 
Question 179 Requests for Information or Clarifications That Should Be Reflected in the Text:  
We appreciate Viet Nam’s commitment to tr ansparency and the summary of existing 
transparency obligations found in paragraph 371 of the Draft Report.  We have a number of 
questions with respect to the Law on Enactment of Legal Documents (as amended) and the new 
Law on Promulgation of Legal Documents of People’s Councils.  
Is there a standard, government-wide process for soliciting public comment on draft legal 
instruments?  If so, please describe it.  If no t, please advise if Viet Nam intends to establish a 
standard process for soli citing public comment. WT/ACC/VNM/39 
Page 74  
 
 Answer:
 
The current Law on Enactment of Legal Normativ e Documents (as amended) of Viet Nam does 
provide for a general standard government-wide pr ocess for soliciting public comments on draft legal 
instruments.  Please see the Law's Articles 40, 62, 65, 66, 70 as follows: 
Article 40  
Contribution of opinions to draft laws, draft ordinances  
1. Citizens contribute their opinions to draft laws, draft ordinances through their bodies, 
organizations, directly, or by sending letters of opinions to the Office of the National Assembly, 
drafting bodies, organizations or through the mass media. 
2. The Viet Nam Fatherland Front and its member organizations, State bodies, economic 
organizations, social organizations, units of the people’s armed forces shall have the 
responsibility to organize and facilitate contributi on of opinions to draft laws, draft ordinances 
by citizens belonging to their organizations, bodies, units. 
Article 62  
Participating by providing opinions on a draft resolution or decree  
1. Depending on the nature and contents of a draft resolution or decree, the drafting 
agency shall send a copy of the draft to the Committee for Ethnic Minorities, the Viet Nam 
Fatherland Front, the Viet Nam Labour Federation, the People’s Supreme Court, the People’s Supreme Procuracy, agencies and organizations concerned, and to People’s Councils and 
People’s Committees of provinces and cities under ce ntral authority (hereinafter both referred to 
as provincial) in order to organize the obtaining of opinions. 
2. Depending on the nature and contents of a draft resolution or decree, the Prime Minister 
of the Government may assign the Government Office to publish the draft on the mass media 
and on the internet so that agencies, organiza tions and individuals can participate with their 
opinions. 
Individuals may contribute opinions on a draft resolution or decree via their agencies or 
organizations, directly or by sending a letter to the Government Office or to the drafting agency 
or via the mass media. 
3. The drafting agency of a draft resolution or decree shall be responsible to research 
opinions which are contributed in order to accept revision of the draft resolution or decree and 
shall report and explain their receipt of opinions”. 
Article 66
 
Preparation, promulgation of decisions, directives, circulars of ministers, heads of ministerial 
equivalent bodies, heads of government bodies  
1. Ministers, heads of ministerial equivalent bodies, heads of government bodies shall 
delegate and direct their subsidiary units in the preparation of draf t decisions, directives, 
circulars; 
2. The delegated drafting unit has the resp onsibility to study and prepare the draft; 
3. Depending on the nature an d contents of each draft decision, directive, circular, the 
draft may be circulated for opinions of ministries, ministerial equivalent bodies, government 
bodies, provincial people’s committees and relevant bodies, organizations, individuals; 
4. The delegated drafting body shall amend the draft and send to ministers, heads of 
ministerial equivalent bodies, heads of government bodies the draft decision, directive, circular 
and opinions of the relevant bodies, organizations, individuals;  WT/ACC/VNM/39 
 Page 75 
 
 
 5. Ministers, heads of ministerial equivalent bodies, heads of government bodies shall 
consider, sign decisions,  directives, circulars. 
Article 70  
Drafting and promulgating decisions, directives and circulars of the Chief Justice of the People’s 
Supreme Court and of the Director of the People’s Supreme Procuracy.  
1. The Chief Justice of the People’s Suprem e Court shall organize and direct the drafting 
of a decision, directive or ci rcular of the Chief Justice of  the People’s Supreme Court. 
The Council of Judges of the People’s Supreme Court shall discuss and provide their opinion on 
a draft decision, directiv e or circular of the Chief Justi ce of the People’s Supreme Court.  
Depending on the nature and contents of a draft decision, directive or ci rcular, the Chief Justice 
of the People’s Supreme Court shall decide whether to send the draft to the following to obtain 
their opinions: the Ministry of Defence, the Standing Committee of provincial People’s 
Councils, local People’s Courts and the agencies, organizations and individuals concerned. 
The Chief Justice of the People’s Supreme Court shall sign a decision, directive or circular. 
2. The Director of the People’s Supreme Proc uracy shall organize and direct the drafting 
of a decision, directive or ci rcular of the Director of th e People’s Supreme Procuracy. 
The Procuracy Control Committee shall discuss and provide their opinion on a draft decision, 
directive or circular of the Director of the People’s Supreme Procuracy. Depending on the nature 
and contents of a draft decision, directive or circular, the Director of the People’s Supreme Procuracy shall decide whether to send the draft to the following to obtain their opinions: the 
People’s Supreme Court, the Ministry of Justice, local People’s Procuracies, the Military 
Procuracy and the agencies, organizations and in dividuals concerned.  The Director of the 
People’s Supreme Procuracy shall sign  a decision, directive or circular. 
Further, there are under-law regulations of the gove rnment that guide how process is conducted, such 
as the Decree 104/2004/NDD-CP of the Government on the Official Gazette, Circular 04/2005/TT-VPCP guiding the implemen tation of the Decree 104/2004/ND-CP, the 
Directive 28/2001/CT-TTg dated 28/11/2001 of the Pr ime Minister on The Continuous Improvement 
of the Business Environment, the Decree 101/ CP dated 23 September 1997 of the Government 
implementing the Law on Enactment of the Legal Normative Documents (this Decree is being changed to be more specific). Those under law regula tions have shaped the pr ocess used for soliciting 
public comments on the draft legal instruments.  The practice is that the drafting entities circulate the 
draft legal instruments to the potentially-affected organizations and individuals or published them in 
newspapers for the public to comment. Under th e Directive 28/2001/CT-TTg mentioned above, the 
drafting ministries and agencies "are require d to seek comments from businesses through the 
Viet Nam Chamber of Commerce and Industry to draf t any policies or rules that affect the business 
operations".  The drafting agencies organise work shops and seminars to seek comments on the draft 
from the interested persons. To make the proc ess of drafting and approving legal normative 
documents more transparent, Viet  Nam has been working on the re visions of the Decree 101/CP of 
the Government. 
Question 180 
What is the specific time period that governme nt entities drafting legal instruments must 
provide for public comment? WT/ACC/VNM/39 
Page 76  
 
 Answer:
 
The current Law on Enactment of Legal Normative Documents of Viet Nam does not provide for a 
specific time period that government entities draf ting legal instruments must provide for public 
comment, leaving the time frame to the drafting entities to determine depending on the degree of 
complicity and the importance of these draft legal instruments.  
Question 181 In Article 3.3 of the Law on Enactment of Legal  Documents (as amended), what is meant by the 
sentence, "Opinions … must be investigated in order to accept revision of the … draft 
document"? 
Answer:
 
In Article 3.3 of the Law on Enactment of Lega l Normative Documents (as amended), the sentence 
"Opinion ... must be investigated in order to accept revision of the ... draft document” in English is not 
really precise due to the poor translation.  The sen tence must be "The collected comments on the draft 
legal instruments shall be studied to improve the dr aft legal instruments".  Basically, the sentence says 
that the drafting agency, after collecting the public comments, must synthesize,  analyze, evaluate the 
public comments and put forth proposals for revising the draft legal instruments.  
Question 182 
When a draft legal instrument is submitted to the appropriate decision-making body, are 
written public comments included as attachments? 
Answer:  
When a draft legal instrument is submitted to th e competent agencies, the public comments must be 
attached to the draft legal instrument.  
Question 183 
After a drafting committee has revised a dr aft legal instrument according to the 
recommendations of the relevant decision-making body, is there a second period of public comment before the draft is returned to th e decision-making body for reconsideration? 
Answer:
 
The Law on Enactment of Legal Normative Document s does not provide specifically how many times 
a draft legal normative documents may be comment ed by the public.  But, normally, draft legal 
instruments are only provided for public comments once.   However, in some specific cases, the draft 
legal instruments may be provided for public comm ents for more than once, but only on selected 
issues where there are different views.  
Question 184 Article 47 of the Law on Enactment of Legal Do cuments (as amended) appears to authorize the 
Standing Committee of the National Assembly to  invite representatives from any agencies and 
organizations or individuals to address the Committee on a draft ordinance. 
Please confirm that the Standing Committee ha s such authority, and please advise if the 
Standing Committee invites interested pa rties to comment on draft ordinances.  WT/ACC/VNM/39 
 Page 77 
 
 
 The law does not appear to give similar authorit y to the National Assembly or the Government.  
Why not? 
Answer:  
Article 47 of the Law on Enactment of Legal Normative Documents (as amended) states that the 
Standing Committee has such authority to invite rele vant agencies or individuals for further comments 
on draft ordinances.  
But, the Law does not provide a similar authority to the National Assembly and Government as 
different state organs may have different functi ons and working methods.  However, this does not 
mean that the public do not other chances (after the drafting agency had collected public comments 
during the drafting process) to comment on draft laws to be adopted by the National Assembly: 
Article 32.2 allows the lead examination committee of the National Assembly to "conduct survey and 
study the reality of the issues belonging to the cont ents of the draft... Agencies, organizations and 
individuals that have been contacted [by the co mmittee] are required to provide information and 
materials to serve the examination... ".  Further,  Article 37.2(c) provides for one more chance where 
the invited interested parties make comments on submitted draft laws befo re the Standing Committee 
of the National Assembly. 
As mentioned early that it is important that th e public comments collected by the drafting agency 
must be sent together with the draft legal norma tive documents to the comp etent agency that shall 
have the final decision. 
Question 185 
Articles 62.2 and 65.2 of the Law on Enactment of Legal Documents (as amended) state that 
"Depending on the nature and contents of a draft resolution or decree, the Prime Minister of 
the Government may assign the Government Of fice to publish the draft on the mass media and 
on the internet so that agencies, organizations and individuals can participate with their opinions."  This would appear to give the Pr ime Minister considerable discretion as to whether 
a particular draft resolution or decree would be published for comment. 
Answer:
 
Article 62.2 and Article 65.2 of the Law on Enactme nt of Legal Documents (as amended) mention 
some of the ways and methods that may be used for seeking public comments.  There are other ways and methods for collecting public comments as described in Item 1 above. 
Question 186 
Under what circumstances would a draft resoluti on or decree NOT be published for comment? 
Now that the Law on Promulgation of Legal Documents of People’s Councils and People’s 
Committees has been enacted, this section shou ld be updated to include the transparency 
requirements contained in that law. 
Answer:
 
A draft resolution or decree shall not be published fo r comment if it relates to areas of state secret or 
national security, or the nature and contents of which do not require such publication.  WT/ACC/VNM/39 
Page 78  
 
 Question 187 
Articles 23, 30, and 41 of the Law on Promulgat ion of Legal Documents of People’s Councils 
seem to indicate that entities drafting resoluti ons for People’s Councils and/or Committees may 
set time limits for public comment to as little as five days after receipt of a copy of the draft resolution.  Article 37 seems to set a minimum seven day limit. 
- Please confirm that local governments will pr ovide at least 60 days for public comment 
on draft measures that would affect trade and/or investment. 
- How would Viet Nam advise local governments of this requirement?  
Answer:
 
Regarding the time limits for public comment as st ipulated in Article 23, 30 and 41 of the new Law 
on Promulgation of Legal Document of People’ s Councils and People’s Committees, the Law sets 
only the minimum duration, not the maximum duration for comments by the affected persons. Therefore, it must not, in any way, be interprete d to mean that there is a limitation on the time 
duration for the public comment on the draft.  The La w was drafted to be fully consistent with the 
WTO rules on transparency. Viet Nam has no pl an at the moment to amend the Law. The 
implementing regulations for the Law are being drafted to ensure a uni form and consistent 
implementation of the Law throughout the country. 
Question 188 
We understand that Vietnamese ministries have u sed documents called "official letters," which 
are not defined as Legal Normative Documents in Viet Nam's Law on Promulgation of Legal 
Documents, to set policy.  Most ministries will not share these do cuments, even if asked.  In 
early 2005, the Government of Viet Nam issued  Circular 04, which requires agencies to publish 
some Legal Normative Documents, and Instructio n 08, which instructs Vietnamese Government 
agencies not to include legal norms in docu ments that are not defined by the Law on 
Promulgation of Legal Normative Documents. 
Please confirm that the Government of Viet Na m will no longer use "official letters" as policy-
setting documents, and that ministries will no  longer follow policies contained in existing 
"official letters," or if they do, that they will do so in a manner that is consistent with WTO rules on transparency. 
Answer:
 
"Official letters" are not recognized as legal normative documents under both the Law on Enactment 
of Legal Normative Documents (as amended) and the Law on Promulgation of Legal Document of 
People’s Councils and People’s Committees.  The Government has tried to ensure the full 
implementation of the Laws and make the use of offi cial letters more transparent and consistent with 
the WTO rules.  Circular 04/2005/TT-VPCP and Directive 08/2005/CT-TTg of the Prime Minister is available through WT/ACC/VNM/39/Add.1.  
In Viet Nam, official letters are not legal normative documents.  Hence, they are not used to set rules. 
If legal norms are found in a few official letters, th ey are merely exceptions due to the negligence of 
issuing ministries or agencies.  The Prime Minist er has issued the Instruction No. 08/2005/CT-TTg 
dated 4 April 2005 to request heads of ministries, ag encies and local government at all levels not to 
issue official letters containing legal norms and provisions.  
The Government Office has also issued the Circular No. 04/2005/TT-VPCP dated 21 March 2005 in 
which a list of legal normative documents required to be published in the Official Gazette is specified.  WT/ACC/VNM/39 
 Page 79 
 
 
 It is to ensure that the WTO rules on transparency are complied with.  The above circular is available 
through WT/ACC/VNM/39/Add.1. 
Question 189 
Please provide the Working Party with copies of Circular 04 and Instruction 08. We propose 
the following additional text and commitm ent text for the "Transparency" Section: 
Publication of information on trade 
xx.   Some members of the Working Part y requested information on Viet Nam’s 
implementation of the transparency requirements prescribed in Article X of the GATT, Article III of the GATS and other WTO  Agreements.  They asked whether a legal 
obligation existed in Viet Nam to publish in an official journal all laws, regulations, 
decrees, judicial decisions and administrative orders or rulings of general application or 
other measures having similar effect relating to trade or economic policy "in such a manner as to enable governments and traders to  become acquainted with them"; to what 
extent publication occurred prior to entry in to force; and whether any such measures 
could enter into force without being published in the Official Gazette. 
369.  A Member also noted that Viet Nam wa s considering a bill to amend the Law on the 
Promulgation of Legal Documents . . .  
370.  The representative of Viet Nam said that as a general rule, stipulated in the Law on 
the Enactment of Legal Documents  of 12 November 1996, . . .  
371.   Viet Nam had issued the Law on the Enactment of Legal Documents (amended in 
2002) to ensure the transparency of the legal system of Viet Nam . . .  
372.   Draft trade-related legislation was ma de available to residents  and non-residents for 
comment through the Vietnamese Chamber of Commerce and Industry, . . .  
xx. The representative of Viet Nam confir med that from the date of accession his 
government would fully implement Article X of the GATT 1994, Article III of the GATS 
and the other WTO transparency requirements , including those requiring notification, 
prior comment and publication.  As such, all laws, regulations, decrees, judicial decisions 
and administrative rulings of general application pertaining to or affecting customs issues, trade in goods, services, intellectual pr operty and the control of foreign exchange 
would be published promptly in the Official  Gazette in a manner that fulfils the WTO 
requirements and no such law, regulation or other normative act or measure would 
become effective or be enforced prior to such  publication.  He further confirmed that the 
government had decided to expand the transpa rency provided with regard to legislation 
and measures having similar effect in the area s of trade and investment.  In this regard, 
Viet Nam would, from the date of accession, establish or designate an official website 
(and possibly a supplemented official journal or an expanded Official Gazette), updated 
on a regular basis and readily available to WTO members, individua ls, associations and 
enterprises, dedicated to the publication of all regulations, decisions, orders, 
administrative rulings of general applicat ion, and other measures pertaining to or 
affecting trade in goods, services, and TRIPS prior to enactment.  The publication of 
such regulations and other measures would include, as appropriate, the names of the 
authorities (including contact points) respon sible for implementing a particular measure 
and the effective date of the measure.  Al so, it would list the products and services 
affected by the particular measure, id entified by appropriate tariff line and 
classification.  The representative of Viet Na m confirmed that with respect to proposed 
measures Viet Nam would provide a reasonable period, i.e., no less than 60 days, for WT/ACC/VNM/39 
Page 80  
 
 members, individuals, associations and enterprises to provide comments to the 
appropriate authorities before such measures are adopted, except for those regulations 
and other measures involving national em ergency or security, or for which the 
publication would impede law enforcement.  He  added that Viet Nam intended to post 
the contents of current and past editions of th e Official Gazette on this website as well, 
and keep them current.  The Working Party took note of these commitments. 
Answer:
 
Copies of these documents will be provide d as soon as translation is completed. 
VIII. TRADE AGREEMENTS 
Question 190 
In the interest of transparency, we would appreci ate Viet Nam’s notification of its ASEAN Free 
Trade Area goods and services comm itments to the Working Party. 
Answer:  
Viet Nam will fulfill its FTA notification oblig ation from the date of accession. The same 
notifications have presumably been made by other ASEAN countries who are WTO members. 
Question 191 With reiterate our request for a description of Viet Nam’s goods and services commitments as 
part of the AFTA-China FTA.   
Answer:
 
The specific commitments on goods and service ma rket access in the framework of ASEAN-China 
Free Trade Agreement are currently being finalized so Viet Nam is not yet able to notify these 
commitments to the Working Party. Viet Nam would make an arrangeme nt with other ASEAN 
members and China regarding the notification of the agreement in conformity with WTO rules. 
Question 192 
We support the commitment text found in paragraph 379. 
Answer:  
We agree with the commitment.  
  WT/ACC/VNM/39
 Page 81ANNEX I 
Credit Support Effected Via the De velopment Assistance Fund (DAF)  
Statistics of Disbursement  
    Unit: VND billion 
No. Form of subsidy Year 2003 Year 2004 Note 
I Investment loans (i.e. me dium- and long-term loan)                           13,510                       10,573     
1 Total disbursement                         13,510.0                    10,573.0     
  - Infrastructure (roads, public transport, re inforcement of agricultural irrigation and drai nage system, etc.)                          4,526.7                      2,657.9     
  - Basic social services (electric ity, water, public healthcare, education, housing, etc.)                           4,307.1                      2,290.7     
  - Agriculture and forestry (including processing, except for processing of aquacultural products)                           1 ,532.8                      1,315.9     
   Other                           3,143.4                      4,308.6     
2 Average outstanding loans                        25,075.8                    33,820.4     
  - Infrastructure (roads, public transport, re inforcement of agricultural irrigation and drai nage system, etc.)                           8,369.0                    10,249.7     
  - Basic social services (electric ity, water, public healthcare, education, housing, etc.)                           4,280.4                      6,836.0     
  - Agriculture and forestry (including processing, except for processing of aquacultural products)                          4, 025.7                      5,108.3     
  - Other                           8,400.7                    11,626.3     
3 Bad debts                              989.4                      1,232.5   
  - Infrastructure (roads, public transport, re inforcement of agricultural irrigation and drai nage system, etc.)                                56.8                           74.4   
  - Basic social services (electricity , water, public healthcare, e ducation, housing, etc.)                                32.6                            40.1   
  - Agriculture and forestry (including processing, except for processing of aquacultural products)                              277.9                         355.3   
  - Other                              622.1                         762.7   As of 31 December of 
the year 
4 Level of actual subsidy (by offsetting interest differentials)                              324.6                         504 .3   
  - Infrastructure (roads, public transport, re inforcement of agricultural irrigation and drai nage system, etc.)                              181.8                         274.9   
  - Basic social services (electricity , water, public healthcare, educ ation, housing, etc.)                                  5. 8                          19.7    
  - Agriculture and forestry (including processing, except for processing of aquacultural products)                                58.7                           91.9   
  - Other                                78.4                         157.1   Equivalent to the 
differential between the 
borrowing interest 
incurred and the 
lending interest 
charged by DAF 
II Short-term loans for export promotion       
1 Total disbursement 6,298.80 10,142.40   
2 Average outstanding loans 1,313.40 2,232.50   
3 Bad debts 8.7 50.7 As of 31 December of 
the year 
4 Level of actual subsidy (by o ffsetting interest differentials) 7.3 3 Equivalent to the 
differential between the 
borrowing interest 
incurred and the  
lending interest 
charged by DAF 
III Post-investment interest supports 101.3 109.9   
IV The total amount of supports from the State effected via DAF (I+II+III) 433.2 617.1   
 WT/ACC/VNM/39 
Page 82  
 
 ANNEX II  
Commitments on Trading Rights
 
1. Viet Nam confirms that wholly Vietnamese-i nvested enterprises have been granted full right 
to trade since 1 January 2002. 
2. Not later than 1 January 2007, all foreign invested capital ente rprises shall be allowed to be 
importers of record and shall: 
- be entitled to import and export all kinds of  goods, except for those subject to  state 
trading enterprises (as listed in the attached Table 6(c)) and the restrictions listed in 
the attached Tables 6(a) and 6(b);  
 - register their business lines with the relevant State’s registration agencies.  
3. Foreign individuals shall be granted similar trading rights as Vietnamese individuals. 
4. The trading rights referred herein shall not automatically grant the importers the right to 
distribute goods in Viet Nam. The distribution of goods and the provision of distribution 
services shall be subject to Viet Nam's Speci fic Schedule of Commitments in Services. 
5. The trading rights referred herein shall in no case affect the rights of the Government of 
Viet Nam to: 
- adopt or enforce requirements fo r customs and fiscal purposes; and 
- adopt or enforce regulations with resp ect to the importation, exportation, re-
importation, re-exportation, and transit of  goods in consistence with relevant 
provisions of the WTO Agreements and with Viet Nam’s commitments upon accession to the WTO, such as those relating to import licensing, state trading, TBT and SPS.   
  WT/ACC/VNM/39 
 Page 83 
 
 
 Table 6 (a): Schedule of Commitments on Import Trading Rights  
(Attached to Commitments on Trading Rights) 
Note: For the purpose of this table, the schedule  starts from January 1st of the specified year 
 
HS Description Schedule Rationale 
  Pharmaceutical  products    
3003 Medicaments nesoi of mixtures, not dosage etc 
form... 2009 Products essential to human 
life, time is required to develop appropriate 
regulations 
3003.10. 10 - - Containing amoxicillin (INN) or its salts    
3003.10. 20 - - Containing ampicillin (INN) or its salts    
3003.10. 90 - - Other    
3003.20. 00 - Containing other antibiotics    
3003.31. 00 - - Containing insulin   
3003.39. 00 - - Other   
3003.40. 10 - - Antimalarial    
3003.40. 90 - - Other    
3003.90. 10 - - Containing vitamins   
3003.90. 20 - - Containing analge sics or antipyretics, whether 
or not containing antihistamines    
3003.90. 30 - - Other preparations for the treatment of coughs 
and colds, whether or not  containing 
antihistamines   
3003.90. 40 - - Antimalarial    
3003.90. 90 - - Other    
3004 Medicaments nesoi, mixed or not, in dosage etc 
fm... 2009 Products essential to human 
life, time is required to 
develop appropriate 
regulations 
3004.10. 11 - - - Containing penicillin G or its salts (excluding 
penicillin G benzathin)   
3004.10. 12 - - - Containing phenoxymethyl penicillin or its 
salts     
3004.10. 13 - - - Containing ampicillin or its salts, for taking 
orally    
3004.10. 14 - - - Containing amoxycillin or its salts, for taking 
orally   
3004.10. 19 - - - Other    
3004.10. 21 - - - Ointment   
3004.10. 29 - - - Other      
3004.20. 11 - - - For taking orally    
3004.20. 12 - - - Ointment   
3004.20. 19 - - - Other                 
3004.20. 21 - - - For taking orally     
3004.20. 22 - - - Ointment   
3004.20. 29 - - - Other     
3004.20. 31 - - - For taking orally    
3004.20. 32 - - - Ointment   
3004.20. 39 - - - Other      
3004.20. 41 - - - Containing gentamycines or derivatives 
thereof, for injection    
3004.20. 42 - - - Containing lincomycins or derivatives thereof, 
for taking orally    
3004.20. 43 - - - Ointments   
3004.20. 49 - - - Other       WT/ACC/VNM/39 
Page 84  
 
 HS Description Schedule Rationale 
3004.20. 51 - - - For taking orally   
3004.20. 52 - - - Ointments   
3004.20. 59 - - - Other    
3004.20. 60 - - Containing isoniazide, pyrazinamide or 
derivatives thereof, for taking orally     
3004.20. 90 - - Other      
3004.31. 00 - - Containing insulin   
3004.32. 10 - - - Containing hydrocortisone sodium succinate   
3004.32. 20 - - - Containing dexamethasone or its derivatives   
3004.32. 30 - - - Containing  fluocinolone acetonide   
3004.32. 90 - - - Other    
3004.39. 10 - - - Containing adrenaline    
3004.39. 90 - - - Other    
3004.40. 10 - - Containing morphine or its derivatives, for 
injection   
3004.40. 20 - - Containing quinine hydrochloride or 
dihydrochloride, for injection   
3004.40. 30 - - Containing quinine sulphate or bisulphate, for 
taking orally   
3004.40. 40 - - Containing quinine or its salts and anti-malarial 
substances, other than goods of subheadings 
3004.10 to 30    
3004.40. 50 - - Containing papaverine or berberine    
3004.40. 60 - - Containing theophylline     
3004.40. 70 - - Containing atropin sulphate    
3004.40. 90 - - Other    
3004.50. 10 - - Syrups and drops of vitamins, of a kind suitable 
for children    
3004.50. 20 - - Containing vitamins A, other than goods of 
subheading 3004.50.10 and 3004.50.79    
3004.50. 30 - - Containing vitamins B1, B2, B6 or B12 , other 
than goods of subheadings 3004.50.10, 3004.50.71 
and 3004.50.79    
3004.50. 40 - - Containing vitamins C, other than goods of 
subheadings 3004.50.10 and 3004.50.79    
3004.50. 50 - - Containing vitamins PP, other than goods of 
subheadings 3004.50.10 and 3004.50.79    
3004.50. 60 - - Containing other vitamins, other than goods of 
subheadings 3004.50.10 and 3004.50.79      
3004.50. 71 - - - Containing B complex vitamins    
3004.50. 79 - - - Other    
3004.50. 90 - - Other    
3004.90. 10 - - Specialised medi cines for cancer, AIDS or other 
intractable diseases      
3004.90. 21 - - - Sodium chloride solution   
3004.90. 22 - - - 5% glucose solution    
3004.90. 23 - - - 30% glucose solution     
3004.90. 29 - - - Other    
3004.90. 30 - - Antiseptics   
3004.90. 41 - - - Containing procaine hydrochloride   
3004.90. 49 - - - Other    
3004.90. 51 - - - Containing acetyl salicylic acid, paracetamol or 
dipyrone (INN)   
3004.90. 52 - - - Containing chlorpheniramine maleate   
3004.90. 53 - - - Containing diclofenac     
3004.90. 54 - - - Analgesic balm oil, solid or liquid      WT/ACC/VNM/39 
 Page 85 
 
 
 HS Description Schedule Rationale 
3004.90. 59 - - - Other     
3004.90. 61 - - - Containing artemisinin, artesunate or 
chloroquine (INN)   
3004.90. 62 - - - Containing primaquine    
3004.90. 69 - - - Other     
3004.90. 71 - - - Containing piperazine or mebendazole (INN)   
3004.90. 72 - - - Containing dichlorophen (INN)    
3004.90. 79 - - - Other   
3004.90. 80 - - Transdermal ther apeutic systems (TTS) patches 
for cancer or heart diseases      
3004.90. 91 - - - Containing sulpiride (INN), cimetidine (INN), 
ranitidine (INN), aluminium hydroxide or magnesium hydroxide or oresol        
3004.90. 92 - - - Containing piroxicam (INN) or ibuprofen 
(INN)   
3004.90. 93 - - - Containing phenobarbital, diazepam, 
chlorpromazine     
3004.90. 94 - - - Containing salbutamol (INN)   
3004.90. 95 - - - Closed sterile water for inhalation, 
pharmaceutical grade   
3004.90. 96 - - - Containing o-methoxyphenyl glyceryl ether 
(Guaifenesin)    
3004.90. 97 - - - Nose-drop medicaments containing 
naphazoline, xylometazoline or oxymetazoline      
3004.90. 98 - - - Sorbitol    
3004.90. 99 - - - Other    
3006 Pharmaceutical goods in note 4 to chap ter 30... 2009 Product s essential to human 
life, time is required to 
develop appropriate regulations 
3006.10. 00 - Sterile surgical catgut, similar sterile suture 
materials and sterile tissue adhesivesfor surgical 
wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or 
dental haemostatics   
3006.20. 00 - Blood-grouping reagents   
3006.30. 10 - - Barium sulfate (for taking orally)    
3006.30. 20 - - Reagents of microbial origin for veterinary 
biological diagnosis    
3006.30. 30 - - Other microbial diagnostic reagents     
3006.30. 90 - - Other    
3006.40. 10 - - Dental cements and other dental fillings    
3006.40. 20 - - Bone reconstruction cements    
3006.50. 00 - First-aid boxes and kits   
3006.60. 00 - Chemical contr aceptive preparations based on 
hormones, on other products of heading 29.37 or 
on spermicides   
3006.70. 00 - Gel preparations designed to be used in human or 
veterinary medicine as a lubricant for parts of the 
body for surgical operations or physical 
examinations or as a coupling agent between the body and medical instruments    
3006.80. 00 - Waste pharmaceuticals    
  Cinematographic film   WT/ACC/VNM/39 
Page 86  
 
 HS Description Schedule Rationale 
3706 Motion-picture film, exposed and developed... 2009 Cultural products, time is 
required to develop appropriate domestic 
regulations 
3706.10. 10 - - Newsreels, travel ogues, technical and scientific 
films    
3706.10. 20 - - Consisting only of sound track    
3706.10. 91 - - - With picture taken abroad    
3706.10. 99 - - - Other    
3706.90. 10 - - Newsreels, travel ogues, technical and scientific 
films    
3706.90. 20 - - Consisting only of sound track    
3706.90. 90 - - Other    
  Unused postage, printed cards, calendars...   
4907 Unused postage, check forms, banknotes, stock, 
etc... 2009 Sensitive products for 
security reasons, time is required to develop 
appropriate domestic 
regulations 
4907.00. 10 - Banknotes, being legal tender    
4907.00. 20 - Unused postage stamps    
4907.00. 30 - Revenue or similar stamps    
4907.00. 40 - Stock, share or bond certificates and similar 
documents of title; cheque forms    
4907.00. 90 - Other    
4909 Printed or illustrated post cards, greeting cards, 
etc.... 2009  Cultural products, time is 
required to develop 
appropriate domestic 
regulations 
4909.00. 00 Printed or illustrated postcards; printed cards 
bearing personal greetings, messages or announcements, whether or not illustrated, with or 
without envelopes or trimmings.   
4910 Calendars, calendar blocks of any kind, printed... 2009  Cultural products, time is 
required to develop appropriate domestic 
regulations 
4910.00. 00 Calendars of any kind, printed, including calendar 
blocks.   
4911 Printed matter nesoi, incl print pictures  & photos... 2009  Cultu ral products, time is 
required to develop 
appropriate domestic 
regulations 
4911.10. 00 - Trade advertis ing material, commercial 
catalogues and the like    
4911.91. 10 - - - Anatomical or botanical instruction charts and 
diagrams and the like    
4911.91. 20 - - - Other wall pictures and diagrams for 
instructional purposes; pictures, designs and 
photographs for incorporation into books, 
advertising circulars or commercial catalogues    
4911.91. 90 - - - Other    
4911.99. 10 - - - Printed cards for jewellery or for small objects 
of personal adornment or for articles of personal 
use normally carried in the pocket, in the handbag 
or on the person    
4911.99. 20 - - - Printed stickers for explosives     WT/ACC/VNM/39 
 Page 87 
 
 
 HS Description Schedule Rationale 
4911.99. 90 - - - Other   
  Industrial printers   
8442 Machinery etc nesoi for type-setting, making 
printing plates etc... 2009 Products sensitive to public 
order, time is required to develop appropriate domestic 
regulations 
8442.10. 10 - - Electrically operated   
8442.10. 20 - - Not electrically operated   
8442.20. 10 - - Electrically operated   
8442.20. 20 - - Not electrically operated   
8442.30. 11 - - - Impressed flongs and matrices    
8442.30. 12 - - - Machinery for type founding machines    
8442.30. 19 - - - Other    
8442.30. 21 - - - Impressed flongs and matrices    
8442.30. 22 - - - Machinery for type founding machines    
8442.30. 29 - - - Other    
8442.40. 10 - - Of electrically operated machines, apparatus or 
equipment    
8442.40. 21 - - - Of type-founding or type-setting machinery    
8442.40. 29 - - - Other    
8442.50. 10 - - Printing type of all kinds    
8442.50. 90 - - Other   
8443 Print machinery excludi ng ink-jet printers (HS 
84435100), machinery for used ancillary to 
printing nesoi... 2009 Products sensitive to public 
order, time is required to 
develop appropriate domestic regulations 
8443.11. 10 - - - Electrically operated    
8443.11. 20 - - - Not electrically operated    
8443.12. 10 - - - Electrically operated    
8443.12. 20 - - - Not electrically operated    
8443.19. 10 - - - Electrically operated    
8443.19. 20 - - - Not electrically operated    
8443.21. 10 - - - Electrically operated    
8443.21. 20 - - - Not electrically operated    
8443.29. 10 - - - Electrically operated    
8443.29. 20 - - - Not electrically operated    
8443.30. 10 - - Electrically operated    
8443.30. 20 - - Not electrically operated    
8443.40. 10 - - Electrically operated    
8443.40. 20 - - Not electrically operated    
8443.59. 10 - - - Platen presses   
8443.59. 20 - - - Screen printin g machinery for the manufacture 
of PCB/PWBs [ITA/2 (AS2)]    
8443.59. 90 - - - Other   
8443.60. 10 - - Electrically operated   
8443.60. 20 - - Not electrically operated   
8443.90. 10 - - Of screen printing machinery for the 
manufacture of PCB/PWBs [ITA/2 (AS2)]   
8443.90. 20 - - Other, for electrically operated machines   
8443.90. 90 - - Other    
  Other machinery   
8525 Transmission apparatus for radio-telephony etc; 
TV camera & other video camera recorders excluding mobile phones (HS 852520) and 
consumer cameras (HS 85254010) 2009 Products sensitive to national 
security, time is required to develop appropriate domestic 
regulations 
8525.10. 10 - - For radio-broadcasting    WT/ACC/VNM/39 
Page 88  
 
 HS Description Schedule Rationale 
8525.10. 21 - - - Video senders   
8525.10. 22 - - - Central monitoring systems    
8525.10. 23 - - - Telemetry monitoring systems    
8525.10. 29 - - - Other    
8525.10. 30 - - Data compression tools    
8525.10. 40 - - Set top boxes which have a communication 
function [ITA1/B-203]    
8525.10. 50 - - For radio telephony or radio-telegraphy 
[ITA1/A-048]    
8525.30. 90 - - Other    
8525.40. 20 - - Other still image video cameras    
8525.40. 30 - - Digital cameras    
8525.40. 40 - - Other vi deo camera recorders   
8526 Radar apparatus, radio navigational aid apparatus 
& radio remote control apparatus 2009 Products sensitive to national 
security, time is required to develop appropriate domestic 
regulations 
8526.10. 10 - - Radar apparatus, ground base, or of a kind for 
incorporation in civil aircraft, or of a kind used solely on sea-going vessels [ITA/2]    
8526.10. 90 - - Other    
8526.91. 10 - - - Radio navigational aid apparatus, of a kind for 
used in civil aircraft, or of a kind used solely on 
sea-going vessels [ITA/2]    
8526.91. 90 - - - Other    
8526.92. 00 - - Radio remote control apparatus   
  WT/ACC/VNM/39 
 Page 89 
 
 
 Table 6 (b): Schedule of Commitments on Export Trading Rights  
(Attached to Annex on Commitments on Trading Rights) 
Notes: For the purpose of this table:, the schedul e starts from January 1st of the specified year 
HS Description Schedule Rationale 
  Cereals   
1006 Rice 2011 Basic food product essential to food 
security. 
1006.10.10  - - Suitable for sowing     
1006.10.90  - - Other     
1006.20.10  - - Thai Hom Mali rice     
1006.20.90  - - Other    
1006.30.11  - - - Whole   
1006.30.12  - - - Not more than 5% broken    
1006.30.13  - - - More than 5% but not more 
than 10% broken    
1006.30.14  - - - More than 10% but not more 
than 25% broken     
1006.30.19  - - - Other    
1006.30.20  - - Parboiled rice   
1006.30.30  - - Glutinous rice (pulot)   
1006.30.40  - - Basmati rice   
1006.30.50  - - Thai Hom Mali rice                 
1006.30.61  - - - Whole   
1006.30.62  - - - Not more than 5% broken    
1006.30.63  - - - More than 5% but not more 
than 10% broken   
1006.30.64  - - - More than 10% but not more 
than 25% broken    
1006.30.69  - - - Other    
1006.40.00  - Broken rice    
 WT/ACC/VNM/39 
Page 90  
 
 Table 6(c): List of Goods Subject to State Trading Enterprises
 
HS Description 
2402 Cigars, cheroots, cigarillos and cigarettes... 
2402.10.00  - Cigars, cheroots and cigarillos, containing tobacco 
2402.20.10  - - Beedies 
2402.20.90  - - Other 
2402.90.10  - - Cigars, cheroots and cigarillos of tobacco substitutes  
2402.90.20  - - Cigarettes of tobacco substitutes  
2403 Other manufactured tobacco and manufactured tobacco ... 
2403.10.11  - - - Blended tobacco 
2403.10.19  - - - Other             
2403.10.21  - - - Blended tobacco 
2403.10.29  - - - Other 
2403.10.90  - - Other 
2403.91.00  - - "Homogenised" or "reconstituted" tobacco 
2403.99.10  - - - Tobacc o extracts and essences 
2403.99.30  - - - Manufactured tobacco substitutes 
2403.99.40  - - - Snuff 
2403.99.50  - - - Smokeless tobacco, including chewing and sucking tobacco 
2403.99.60  - - - Ang Hoon   
2403.99.90  - - - Other 
2709 Crude oil from petroleum and bituminous minerals... 
2709.00. 10 - Crude petroleum oil  
2709.00. 20 - Condensate   
2709.00. 90 - Other   
2710 Oil (not crude) from petrol & bitum mineral etc.... 
2710. 11. 11 - - - Motor spirit, premium leaded  
2710. 11. 12  - - - Motor spirit, premium unleaded  
2710. 11. 13  - - - Motor spirit, regular leaded  
2710. 11. 14  - - - Motor spirit, regular unleaded  
2710. 11. 15  - - - Other motor spirit, leaded  
2710. 11. 16  - - - Other motor spirit, unleaded  
2710. 11. 17  - - - Aviation spirit  
2710. 11. 18  - - - Tetrapropylene  
2710. 11. 21  - - - White spirit  
2710. 11. 22  - - - Low aromatic solvents containing by weight less than 1% aromatic content  
2710. 11. 23  - - - Other solvent spirits  
2710. 11. 24  - - - Naphtha, reformate or preparations for preparing spirits  
2710. 11. 25  - - - Other light oil  
2710. 11. 29  - - - Other  
2710. 19. 11  - - - - Lamp kerosene  
2710. 19. 12  - - - - Other kerosene, including vaporising oil  
2710. 19. 13  - - - - Aviation turbine fuel (jet fuel) having a flash point of not less than 23o C  
2710. 19. 14  - - - - Aviation turbine fuel (jet fuel) having a flash point of less than 23oC  
2710. 19. 15  - - - - Normal paraffin  
2710. 19. 19  - - - - Other medium oils and preparations  
2710. 19. 21  - - - - Topped crudes  
2710. 19. 22  - - - - Carbon black feedstock oil  
2710. 19. 23  - - - - Lubricating oil basestock  
2710. 19. 24  - - - - Lubricating oils for aircraft engines  
2710. 19. 25  - - - - Other lubricating oil  
2710. 19. 26  - - - - Lubricating greases  
2710. 19. 27  - - - - Hydraulic brake fluid  
2710. 19. 28  - - - - Oil for transformer or circuit breakers  
2710. 19. 31  - - - - High speed diesel fuel   WT/ACC/VNM/39 
 Page 91 
 
 
 HS Description 
2710. 19. 32  - - - - Other diesel fuel  
2710. 19. 33  - - - - Other fuel oils  
2710. 19. 39  - - - - Other  
2710. 91. 00  - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or 
polybrominated biphenyls (PBBs) 
2710. 99. 00  - - Other 
4901 Books, brochures & similar printed matter... 
4901. 10. 11  - - - Wholly or essentially in the official language of the importing country  
4901. 10. 19  - - - Other  
4901. 10. 21  - - - Wholly or essentially in the official language of the importing country  
4901. 10. 29  - - - Other 
4901. 91. 10  - - - Wholly or essentially in the official language of the importing country  
4901. 91. 90  - - - Other  
4901. 99. 11  - - - - Wholly or essentially in the official language of the importing country  
4901. 99. 19  - - - - Other 
4901. 99. 91  - - - - Wholly or essentially in the official language of the importing country  
4901. 99. 99  - - - - Other 
4902 Newspapers, journals & periodicals... 
4902. 10. 00 - Appearing at least four times a week  
4902. 90. 11  - - - Scientific, technical or economic  
4902. 90. 19  - - - Other  
4902. 90. 21  - - - Scientific, technical or economic 
4902. 90. 29  - - - Other  
4902. 90. 91  - - - Scientific, technical or economic 
4902. 90. 99   - - - Other 
4903 Children's picture, dr awing or coloring books... 
8524 Records, tapes and other recorded medi a for sound or ... excl uding 852410 , 852431, 
852432, 85243910, 85244000, 852491, 85249920 
8524. 39. 20  - - - For cinematographic film  
8524. 39. 90  - - - Other  
8524. 51. 10  - - - Videotape  
8524. 51. 20  - - - Computer tape  
8524. 51. 30  - - - For cinematographic film  
8524. 51. 90  - - - Other  
8524. 52. 10  - - - Videotape  
8524. 52. 20  - - - Computer tape 
8524. 52. 30  - - - For cinematographic film  
8524. 52. 90  - - - Other  
8524. 53. 10  - - - Videotape  
8524. 53. 20  - - - Computer tape  
8524. 53. 30  - - - For cinematographic film  
8524. 53. 90  - - - Other  
8524. 60. 00  - Cards incorporating a magnetic stripe  
8524. 99. 10  - - - For video  
8524. 99. 30  - - - For cinematographic film  
8524. 99. 90  - - - Other 
8802 Other aircraft (for example, helicopters,  aeroplanes); spacecraft (including satellites) 
and suborbital and spacecraft launch vehicles.  
8802. 11. 00  - - Of  an unladen weight not exceeding 2,000 kg  
8802. 12. 00  - - Of an unladen weight exceeding 2,000 kg  
8802. 20. 10  - - Aeroplanes  
8802. 20. 90  - - Other  
8802. 30. 10  - - Aeroplanes  
8802. 30. 90  - - Other  
8802. 40. 10  - - Aeroplanes  
8802. 40. 90  - - Other  WT/ACC/VNM/39 
Page 92  
 
 HS Description 
8802. 60. 00  - Spacecraft (inclu ding satellites) and suborbital and spacecraft launch vehicles  
8803  Parts of goods of heading 88.01 or 88.02 
8803. 10. 10  - - Of helicopters or aeroplanes  
8803. 10. 90  - - Other  
8803. 20. 10 - - Of helicopters, aeroplanes, balloons, gliders or kites  
8803. 20. 90  - - Other  
8803. 30. 00  - Other parts of aeroplanes or helicopters  
8803. 90. 10  - - Parts of telecommunication satellites [ITA/2]  
8803. 90. 20  - - Of ballons, gliders or kites  
8803. 90. 90  - - Other 
  WT/ACC/VNM/39 
 Page 93 
 
 
 ANNEX III 
Schedules of Toxic Chemicals  
Schedule 1  
A. Toxic chemicals: (CAS Registry 
number) HS CODE 
(1) 
 O-Alkyl (<C10, incl. cycloalkyl) alkyl 
(Me, Et, n-Pr or i-Pr)-phosphonofluoridates 
e.g. 
Sarin: O-Isopropyl methylphosphonofluoridate 
Soman: O-Pinacolyl methylphosphonofluoridate  
 
 
(107-44-8) 
(96-64-0) 2931.00 
 
 
2931.00 
2931.00 
(2) O-Alkyl (<C10, incl. cycloalkyl) N,N-dialkyl 
(Me, Et, n-Pr or i-Pr) phosphoramidocyanidates 
e.g: Tabun:O-Ethyl N,N-dimethyl  
phosphoramidocyanidate  
 
 
(77-81-6) 2931.00 
 
 
2931.00 
(3) O-Alkyl (H or <C10, incl. cycloalkyl) S-2-dialkyl 
(Me, Et, n-Pr or i-Pr)-aminoethyl alkyl 
(Me, Et, n-Pr or i-Pr) phosphonothiolates and 
corresponding alkylated or protonated salts 
e.g.VX:O-Ethyl S-2-diisopropylam inoethyl methyl phosphonothiolate  
 
 
 
(50782-69-9) 2930.90 
 
 
 
2930.90 
(4) Sulfur mustards: 
2-Chloroethylchloromethylsulfide 
Mustard gas: Bis(2-chloroethyl)sulfide 
Bis(2-chloroethylthio)methane 
Sesquimustard: 1,2-Bis(2-chloroethylthio)ethane 
1,3-Bis(2-chloroethylthio)-n-propane 
1,4-Bis(2-chloroethylthio)-n-butane 
1,5-Bis(2-chloroethylthio)-n-pentane 
Bis(2-chloroethylthiomethyl)ether 
O-Mustard: 
Bis(2-chloroethylthioethyl)ether  
(2625-76-5) 
(505-60-2) 
(63869-13-6) 
(3563-36-8) 
(63905-10-2) 
(142868-93-7) 
(142868-94-8) 
(63918-90-1) 
 
(63918-89-8)  
2930.90 
2930.90 
2930.90 
2930.90 
2930.90 
2930.90 
2930.90 
2930.90 
 
2930.90 
(5) Lewisites: 
Lewisite 1: 2-Chlorovinyldichloroarsine 
Lewisite 2: Bis(2-chlorovinyl)chloroarsine 
Lewisite 3: Tris(2-chlorovinyl)arsine  
(541-25-3) 
(40334-69-8) 
(40334-70-1)  
2931.00 
2931.00 
2931.00 
(6) Nitrogen mustards: 
HN1: Bis(2-chloroethyl)ethylamine 
HN2: Bis(2-chloroethyl)methylamine 
HN3: Tris(2-chloroethyl)amine  
(538-07-8) 
(51-75-2) 
(555-77-1)  
2921.19 
2921.19 
2921.19 
(7) Saxitoxin (35523-89-8) 3002.90 
(8) Ricin (9009-86-3) 3002.90 
B. Precursors:   
(9) Alkyl (Me, Et, n-Pr or i-Pr) phosphonyldifluorides 
e.g. DF:Methylphosphonyldifluoride  
(676-99-3)  
2931.00 
(10) O-Alkyl (H or <C10, incl. cycloalkyl) O-2-dialkyl 
(Me, Et, n-Pr or i-Pr)-aminoethyl alkyl 
(Me, Et, n-Pr or i-Pr) phosphonites and 
corresponding alkylated or protonated salts 
e.g.QL:O-Ethyl O-2-diisoprop ylaminoethyl methylphosphonite  
 
 
 
 
 
(57856-11-8)  
 
 
2931.00 
 
 
 
 
2931.00 
(11) Chlorosarin: O-Isopropyl methylphosphonochloridate (1445-76-7) 2931.00 
(12) Chlorosoman: O-Pinacolyl methylphosphonochloridate (7040-57-5) 2931.00 
 WT/ACC/VNM/39 
Page 94  
 
 Schedule 2
 
A. Toxic chemicals: (CAS Registry 
number) HS CODE 
(1) 
 
 Amiton: O,O-Diethyl S-[2-(diethylamino)ethyl] 
phosphorothiolate 
and corresponding alkylate d or protonated salts  
(78-53-5)  
2930.90 
(2) PFIB: 1,1,3,3,3-Pentafluoro-2-(tri fluoromethyl)-1-propene (382-21-8) 2903.30 
(3) BZ: 3-Quinuclidinyl benzilate (*) (6581-06-2) 2933.39 
B. Precursors:   
(4) 
 
 
 
 
 
 
 Chemicals, except for those listed in Schedule 1,  
containing a phosphorus atom to which is bonded  
one methyl, ethyl or propyl (normal or iso) group 
but not further carbon atoms, 
e.g 
Methylphosphonyl dichloride 
Dimethyl methylphosphonate 
Exemption: Fonofos: O-Ethyl S-phe nyl ethylphosphonothiolothionate  
 
 
 
 
(676-97-1) 
(756-79-6) 
(944-22-9)  
 
 
2931.00 
 
2931.00 
2931.00 
2931.00 
(5) N,N-Dialkyl (Me, Et, n-Pr or i-Pr) phosphoramidic dihalides  2929.90 
(6) 
 Dialkyl (Me, Et, n-Pr or i-Pr) N,N-dialkyl  
(Me, Et, n-Pr or i-Pr)-phosphoramidates  2929.90 
(7) Arsenic trichloride (7784-34-1) 2812.10 
(8) 2,2-Diphenyl-2-hydroxyacetic acid (76-93-7) 2918.19 
(9) Quinuclidin-3-ol (1619-34-7) 2933.39 
(10) 
 N,N-Dialkyl (Me, Et, n-Pr or i-Pr) aminoethyl-2-chlorides 
and corresponding protonated salts  2921.19 
(11) 
 
 
 
 N,N-Dialkyl (Me, Et, n-Pr or i-Pr) aminoethane-2-ols 
and corresponding protonated salts 
Exemptions: 
N,N-Dimethylaminoethanol and corresponding protonated salts 
N,N-Diethylaminoethanol and corresponding protonated salts  
 
 
(108-01-0) 
(100-37-8) 2922.19 
 
 
 
(12) 
 N,N-Dialkyl (Me, Et, n-Pr or i-Pr) aminoethane-2-thiols 
and corresponding protonated salts   
2930.90 
(13) Thiodiglycol: Bis(2-hydrox yethyl)sulfide (111-48-8) 2930.90 
(14) Pinacolyl alcohol: 3,3-Dimethylbutan-2-ol (464-07-3) 2905.19 
  WT/ACC/VNM/39 
 Page 95 
 
 
 Schedule 3  
A. Toxic chemicals: (CAS Registry number) I. HS CODE 
(1) Phosgene: Carbonyl dichloride (75-44-5) 2812.10 
(2) Cyanogen chloride (506-77-4) 2851.00 
(3) Hydrogen cyanide (74-90-8) 2811.19 
(4) Chloropicrin: Trichloronitromethane (76-06-2) 2904.90 
B. Precursors:   
(5) Phosphorus oxychloride (10025-87-3) 2812.10 
(6) Phosphorus trichloride (7719-12-2) 2812.10 
(7) Phosphorus pentachloride (10026-13-8) 2812.10 
(8) Trimethyl phosphite (121-45-9) 2920.90 
(9) Triethyl phosphite (122-52-1) 2920.90 
(10) Dimethyl phosphite (868-85-9) 2920.90 
(11) Diethyl phosphite (762-04-9) 2920.90 
(12) Sulfur monochloride (10025-67-9) 2812.10 
(13) Sulfur dichloride (10545-99-0) 2812.10 
(14) Thionyl chloride (7719-09-7) 2812.10 
(15) Ethyldiethanolamine (139-87-7) 2922.19 
(16) Methyldiethanolamine (105-59-9) 2922.19 
(17) Triethanolamine (102-71-6) 2922.13 
 WT/ACC/VNM/39 
Page 96  
 
 ANNEX IV  
List of Countries and Territories Subject to CVA Application
 
No. Name of Country 
1 Argentina 
2 Australia 
3 Austria 
4 Bangladesh 
5 Belarus 
6 Belgum 
7 Brazil 
8 Brunei 
9 Cambodia 
10 China 
11 Colombia 
12 Cyprus 
13 Czech Republic 
14 Denmark 
15 Estonia 
16 Finland 
17 France 
18 Germany 
19 Greece 
20 Holland 
21 Hong Kong 
22 Hungary 
23 India 
24 Indonesia 
25 Ireland 
26 Israel 
27 Italy 
28 Japan 
29 Laos 
30 Lat via 
31 Litva 
32 Luxumburg 
33 Malaysia 
34 Malta 
35 Mexico 
36 Mongolia 
37 Myanmar 
38 New Zealand 
39 Norway 
40 Pakistan 
41 Peru 
42 Poland 
43 Portugal 
44 Singapore 
45 Slovakia 
46 Slovania 
47 South Africa 
48 South Korea 
49 Spain 
50 Sweden 
51 Taiwan  WT/ACC/VNM/39 
 Page 97 
 
 
 No. Name of Country 
52 Thailand 
53 The Philippines 
54 Turkey 
55 UK 
56 Ukraine 
57 Uruguay 
58 US 
 WT/ACC/VNM/39 
Page 98  
 
 ANNEX V 
Industrial Zones as of End of July 2005
 
No. Name of industrial zones and export 
processing zones Location 
(province/city) Date of granting 
license Infrastructure 
investors 
I Industrial zones which have been 
established and are in operation    
1 AMATA (Phases 1&2) Dong Nai 1994 Thailand – Viet Nam 
2 Nhon Trach I Dong Nai 1995 Viet Nam 
3 Nhon Trach II Dong Nai 1997 Viet Nam 
4 Nhon Trach III (Phase 1) Dong Nai 1997 Viet Nam 
5 Go Dau Dong Nai 1995 Viet Nam 
6 LOTECO Dong Nai 1996 Japan – Viet Nam 
7 Bien Hoa II Dong Nai 1995 Viet Nam 
8 Bien Hoa I Dong Nai 2000 Viet Nam 
9 Song May Dong Nai 1998 Viet Nam 
10 Ho Nai Dong Nai 1998 Viet Nam 
11 Tam Phuoc Dong Nai 2003 Viet Nam 
12 My Xuan A Ba Ria – Vung Tau 1996 
2002 Viet Nam 
13 My Xuan A2 Ba Ria – Vung Tau 2001 Taiwan – Viet Nam 
14 Dong Xuyen Ba Ria – Vung Tau 1996 Viet Nam 
15 My Xuan B1 Ba Ria – Vung Tau 1998 Viet Nam 
16 Phu My I Ba Ria – Vung Tau 1998 Viet Nam 
17 Cai Mep Ba Ria – Vung Tau 2002 Viet Nam 
18 Viet-Sing* Binh Duong 1996 
2004 Singapore  – 
Viet Nam 
19 Binh Duong Binh Duong 1997 Viet Nam 
20 Song Than I Binh Duong 1995 Viet Nam 
21 Song Than II Binh Duong 1996 Viet Nam 
22 Dong An Binh Duong 1996 Viet Nam 
23 Tan Dong Hiep A Binh Duong 2001 Viet Nam 
24 Tan Dong Hiep B Binh Duong 2002 Viet Nam 
25 Viet Huong Binh Duong 1996 Viet Nam 
26 My Phuoc Binh Duong 2002 Viet Nam 
27 Tan Thuan Ho Chi Minh City 2001 Taiwan – Viet Nam 
28 Linh Trung 1 Ho Chi Minh City 1992 China – Viet Nam 
29 Linh Trung 2** Ho Chi Minh City 1997 China – Viet Nam 
30 Binh Chieu Ho Chi Minh City 1996 Viet Nam 
31 Tan Tao* Ho Chi Minh City 1996 Viet Nam 
32 Vinh Loc Ho Chi Minh City 1997 Viet Nam 
33 Hiep Phuoc Ho Chi Minh City 1996 Viet Nam 
34 Tan Binh Ho Chi Minh City 1997 Viet Nam 
35 Tan Thoi Hiep Ho Chi Minh City 1997 Viet Nam 
36 Le Minh Xuan Ho Chi Minh City 1997 Viet Nam 
37 Tay Bac Cu Chi Ho Chi Minh City 1997 Viet Nam 
38 Cat Lai Ho Chi Minh City 2003 Viet Nam 
39 Trang Bang Tay Ninh 1999 
2003 Viet Nam 
40 Da Nang Da Nang 1994 Malaysia – Viet Nam 
41 Lien Chieu Da Nang 1998 Viet Nam 
42 Hoa Khanh (Phase 1 and 
extension)* Da Nang 1997 
2004 Viet Nam 
43 Dien Nam- Dien Ngoc (Phase 1 and 
extension) Quang Nam 1996 
2005 
 Viet Nam  WT/ACC/VNM/39 
 Page 99 
 
 
 No. Name of industrial zones and export 
processing zones Location 
(province/city) Date of granting 
license Infrastructure 
investors 
44 Tinh Phong Quang Ngai 1997 Viet Nam 
45 Quang Phu Quang Ngai 1998 Viet Nam 
46 Phu Bai (PHASE1+2) Thua Thien - Hue 1998 
2004 Viet Nam 
47 Suoi Dau  Khanh Hoa 1997 Viet Nam 
48 Phan Thiet (Phases 1&2) Binh Thuan 1998 Viet Nam 
49 Hoa Hiep Phu Yen 1998 Viet Nam 
50 Phu Tai (Phases 1,2,3 and 
Extention) Binh Dinh 1998 
2003 Viet Nam 
51 Le Mon Thanh Hoa 1998 Viet Nam 
52 Bac Vinh Nghe An 1998 Viet Nam 
53 Noi Bai Ha Noi 1994 Malaysia – Viet Nam 
54 Sai Dong B Ha Noi 1996 Viet Nam 
55 Bac Thang Long (Phase 1 and 
extension) Ha Noi 1997 
2002 Japan-Viet Nam 
56 Nomura-HP Hai Phong 1994 Japan-Viet Nam 
57 Cai Lan Quang Ninh 1997 Viet Nam 
58 Tien son Bac Ninh 1998 
2004 Viet Nam 
59 Que Vo Bac Ninh 2002 Viet Nam 
60 Duc Hoa 1 (Phase 1) Long An 1997 Taiwan-Viet Nam 
61 Thuan Dao -  Ben Luc Long An 2003 Taiwan-Viet Nam 
62 My Tho Tien Giang 1997 Viet Nam 
63 Tra Noc 1 Can Tho 1995 Viet Nam 
64 Sa Dec Dong Thap 1998 Viet Nam 
65 Song Cong 1 Thai Nguyen 1999 Viet Nam 
66 Thuy Van (Phases 1, 2 and 3) Phu Tho 1997 
2003 
2004 Viet Nam 
67 Tam Thang Dac Nong 2002 Viet Nam 
68 Dong Van Ha Nam 2003 Viet Nam 
69 Quang Minh Vinh Phuc 2004 Viet Nam 
70 Nam Sach Hai Duong 2003 Viet Nam 
71 Dinh Tram (Phases 1 and 2) Bac Giang 2003 
2005 Viet Nam 
     
II Industrial zones which have been 
established and are in the process of 
basic construction    
1 Nhon Trach Textile and Clothing Dong Nai 2003 Viet Nam 
2 An Phuoc Dong Nai 2003 Viet Nam 
3 Long Thanh Dong Nai 2003 Viet Nam 
4 Nhon Trach V Dong Nai 2003 Viet Nam 
5 Dinh Quan Dong Nai 2004 Viet Nam 
6 Nhon Trach 6 Dong Nai 2005 Viet Nam 
7 Cat Lai IV Ho Chi Minh City 1997 Viet Nam 
8 Phong Phu Ho Chi Minh City 2002 Viet Nam 
9 Linh Trung III Industrial and Export 
processing zone Tay Ninh 2002 China - Viet Nam 
10 Tron Thanh Binh Phuoc 2003 Viet Nam 
11 Hoa Cam Da Nang 2003 Viet Nam 
12 Nam Cam (Phase 1) Nghe An 2003 Viet Nam 
13 Vung Ang I Ha Tinh 2002 Viet Nam 
14 Dai T- Ha Noi Ha Noi 1995 Dai Loan 
15 Deawoo Hanel (SDR) Ha Noi 1996 Korean - Viet Nam WT/ACC/VNM/39 
Page 100  
 
 No. Name of industrial zones and export 
processing zones Location 
(province/city) Date of granting 
license Infrastructure 
investors 
16 Nam Thang Long (Phase 1) Ha Noi 2001 Viet Nam 
17 Dinh Vu (Phase 1) Hai Phong 1997 The US, Belgium and 
Thailand 
18 Hai Phong 96 Export processing 
zone Hai Phong 1997 HongKong -Viet 
Nam 
19 Dai An Hai Duong 2003 Viet Nam 
20 Phuc Dien Hai Duong 2003 Viet Nam 
21 Tan Truong Hai Duong 2005 Viet Nam 
22 Pho Noi B (Phase 1 and 2) Hung Yen 2003 Viet Nam 
23 Pho Noi A  Hung Yen 2004 Viet Nam 
24 Bac Phu Cat Ha Tay 2002 Viet Nam 
25 Kim Hoa Vinh Phuc 1998 Viet Nam 
26 Phuc Khanh Thai Binh 2002 Taiwan 
27 Xuyen A *** Long An 1997 Viet Nam 
28 Tan Kim Long An 2003 Viet Nam 
29 Hoa Xa Nam Dinh 2003 Viet Nam 
30 Hoa Phu Vinh Long 2004 Viet Nam 
31 Ninh Phuc (Phase 1 and Extention 
phase 1) Ninh Binh 2003 Viet Nam 
32 Viet Huong II Binh Duong 2004 Viet Nam 
33 Binh An Textile and Apperal Binh Duong 2004 Viet Nam 
34 Mai Trung Binh Duong 2004 Viet Nam 
35 My Phuoc II Binh Duong 2005 Viet Nam 
36 Tra Noc Can Tho 1998 Viet Nam 
37 Hung Phu I (Phases 1 and 2) Can Tho 2004 Viet Nam 
38 Tan Duc (Phase 1) Long An 2004 Viet Nam 
39 Long My (Phase 1) Binh Dinh 2004 Viet Nam 
40 Loc Son Lam Dong 2003 Viet Nam 
41 Tan Huong (Phase 1) Tien Giang 2004 Viet Nam 
42 Tan Phu Trung Ho Chi Minh City 2004 Viet Nam 
43 Tra Da Gia Lai 2003 Viet Nam 
44 Nam Dong Ha Quang Tri 2004 Viet Nam 
45 Khanh An (Phase 1) Ca Mau 2004 Viet Nam 
46 An Nghiep Soc Trang 2005 Viet Nam 
47 Phu My II Ba Ria – Vung Tau 2004 Viet Nam 
48 Hon La (Phase 1) Quang Binh 2005 Viet Nam 
49 Tay Bac Dong Hoi Quang Binh 2005 Viet Nam 
50 Giao Long Ben Tre 2005 Viet Nam 
51 Sao Mai (Phase 1) Kon Tum 2005 Viet Nam 
52 Ninh Thuy Khanh Hoa 2004 Viet Nam 
53 Vinh Loc 2 Long An 2005 Viet Nam 
124 Total    
 
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