RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/VNM/31/Rev.3 
13 April 2005 
 (05-1538) 
Working Party on the  
Accession of Viet Nam Original:   English 
 
 
 
ACCESSION OF VIET NAM 
 
Action Plan for the Implementation of WTO Agreements   
Revision  
 
 
 The following revised Action Plan is being circ ulated at the request of the Delegation of the 
Socialist Republic of Viet Nam.  
 
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 WT/ACC/VNM/31/Rev.3 
Page 2 Table 1 
Legislation Action Plan to Implement WTO Agreements  
Expected date of Submission 
(for comments and/or approval) 
No. Name of the Document Nature of Content 
Government National Assembly/ 
Standing Committee of 
National Assembly 
GENERAL REGULATION 
1 Law on Conclusion, Acce ssion and Implementation 
of International Treaties  Implementing TRIPS, GATS, GATT 1994 and othe r Agreements  Quarter IV-2004 June  2005 
(Approval) 
2 Law on Enterprises  Facilitati ng for development to enterprise s from different levels, ensuring 
non-discrimination principles. Quarter II-2005 November 2005 
(Approval) 
3 Law on Complaint and Denunciation Conforming to the re gulations related to administration complaint under 
the WTO Agreements  Quarter III-2005 November  2005 
(Approval) 
MONETARY AND FISCAL POLICIES 
4 Article 8 of Law on Value Added Tax (Amended) Conformi ng to Article III of GATT 1994 Quarter II-2005 November  2005 
(Approval) 
5 Article 7, Article 16 of Law on Excise Tax 
(Amended) Conforming to Article III of GATT 1994 Quarter II-2005 November  2005 
(Approval) 
FOREIGN EXCHANGE AND PAYMENTS 
6 Ordinance on Foreign Exchange Conforming to Article XV of GATT 1994 Quarter II-2005 October  2005 
(Approval) 
INVESTMENT POLICIES 
7 Law on Investment (incl uding foreign and domestic 
investment) Improving the investment environmen t; implementing TRIMs; remaining 
non-discrimination principles. Quarter II-2005 November  2005 
(Approval) 
TRADE IN SERVICES 
8 Commercial Law (Amended) Implem enting Articles XII, XIV of GATT 1994;   Quarter IV-2004 June 2005 
(Approval) 
9 Ordinance on Tendering Transparency in Govern ment Procurement Quarter I-2005 September 2005 
(Approval) 
TRADE IN SERVICES 
10 Law on State Auditing  Creating clear regulatory enviro nment for trade in services Quarter IV-2004 June  2005 
(Approval) 
11 Law on Maritime (Amended) Creating cl ear regulatory environment for trade in services Quarter IV-2004 June  2005 
(Approval) 
12 Law on Civil Aviation (Amended) Creating clear regulatory environment for trade in services Quarter IV-2004 November 2005 
(Comments) 
13 Law on Tourism  Creating clear regulatory environmen t for trade in services Quarter II-2005 November 2005 
(Approval) 
14 Law on Railway Creating clear re gulatory environment for trade in services Quarter IV-2004 May 2005 
(Approval) 
15 Law on Electronic Transaction Creating clear regulatory envi ronment for trade in services Quarter I-2005 November 2005 
(Approval)  
  WT/ACC/VNM/31/Rev.3
 Page 3Expected date of Submission 
(for comments and/or approval) 
No. Name of the Document Nature of Content 
Government National Assembly/ 
Standing Committee of 
National Assembly 
16 Law on Lawyers  Creating clear regulatory environment for trade in services Quarter III-2005 November  2005 
(Comments) 
17 Law on Education (Amended) Creating cl ear regulatory environment for trade in services Quarter IV-2004 June 2005 
(Approval) 
18 Law on Medicine Creating clear regulatory environm ent for trade in services Quarter IV-2004 June 2005 
(Approval) 
CVA 
19 Law on Import - Export Duties  (Amended) Conformi ng to Article 21 of CVA Quarter II-2005 November 2005 
(Approval) 
20 Ordinance on Procedures for Settlement of 
Administrative Ca ses (Amended) Conforming to Article 11 of CVA, and other regulations of WTO Quarter II-2005 September 2005 
(Approval) 
21 Law on Customs (Amended) Conforming to Ar ticle 13 of CVA Quarter IV-2004 June-2005 
(Approval) 
TBT 
22 Ordinance on Standardization Impl ementing Article 8 of the Agreemen t on Sanitary and Phytosanitary 
Measures and Articles 2, 4 of the Agreement on Technical Barriers to 
Trade Quarter II-2005 September 2005 
(Approval) 
TRIPS 
23 Civil Code (amended)  Conforming to Article 2 of TRIPS Agreement  Quarter II-2004 June 2005 
(Approval) 
24 Code on  Judgments Execution Im plementing Article 9 of TRIPS Agreement relating to the Berne 
Convention Quarter III-2005 November 2005 
(Comments) 
25 Law on Intellectual Property Implementing TRIPS Agreement  Quarter II-2005 November 2005 
(Approval) 
  
 WT/ACC/VNM/31/Rev.3 
Page 4 Table 2 
List of Legal Documents Recently Prom ulgated  (From 15/09/ 2004 to 15/3/2005)  
1. Economic Policies  
No. Number of document Date of issuance Name of document Content of document 
GENERAL REGULATIONS 
 27/2004/QH11  03/12/2004 Law on Competition No. 27/2004/QH11 of the National Assembly  
 31/2004/QH11 03/12/2004 Law on Enacting Normative Legal Docume nts of the Local Government No. 31/2004/QH11 of the 
National Assembly  
 32/2004/QH11  03/12/2004 Law on National Security No. 32/2004/QH11 of the National Assembly  
 28/2005/ND-CP  09/03/2005 Decree No. 28/2005/ND-CP of the Gove rnment on structure and operation of the small-size 
financial organisati ons in Viet Nam   
 06/2005/ND-CP   
 19/01/2005 Decree No. 06/2005/ND-CP of the Government on establishment and operation of representative 
offices of foreign cooperation and research organizations in Vietnam   
 11/2005/ND-CP  02/02/2005 Decree No 11/2005/ND- CP providing detailed regulations on
transfer of technology (amended)  
 209/2004/ND-CP  16/12/2004 Decree No. 209/2004/ND-CP on controlling quality of construction
works  
 198/2004/ND-CP  03/12/2004 Decree No. 198/2004/ND-CP  on collection of la nd-use right fee  
 188/2004/ND-CP 16/11/2004 Decree No. 188/2004/ND- CP on methods of determining land
prices and assorted-land price brackets   
 186/2004/ND-CP 05/11/2004 Decree No. 186/2004/ND-C P on management and protection of road
infrastructure  
 181/2004/ND-CP  29/10/2004 Decree No. 181/2004/ND-CP Providing guidelines on implementatio n of the Law on Land   
 179/2004/ND-CP  21/10/2004 Decree No. 179/2004/ND-CP providing fo r state management over product and goods quality  
 39/2005/QD-TTg 28/02/2005 Decision No. 39/2005/QD-TTg of the Pr ime Minister providing guide lines on implementation of 
the Article 21 of the Law on Construction  
 211/2004/QD-TTg  
 14/12/2004 Decision No. 211/2004/QD-TTg of the Prime Minist er on approval of orientation for Vietnam's 
financial development till 2010   
STATE OWNERSHIP AND EQUITIZATION 
 206/2004/ND-CP 14/12/2004 Decree No. 206/ 2004/ND-CP management of labour forc es, wages and incomes in State 
companies   
 199/2004/ND-CP  
 03/12/2004 Decree No. 199/2004/ND-CP providing regulation on management of State capital invested in 
enterprises  
 187/2004/ND-CP 16/11/2004 Decree No. 187/2004/ND- CP transforming state-owned companies
into joint stock enterprises  
 180/2004/ND-CP 
 28/10/2004 Decree No. 180/2004/ND-CP on es tablishment, reorganization and dissolution of the State owned 
enterprises  
  
  WT/ACC/VNM/31/Rev.3
 Page 5 
2. Framework for Making and Enforcing Policies  
 
No. Number of document Date of issuance Name of document Content of document 
1 14/2005/ND-CP  04/02/2005 Decree No. 14/2005/ND-CP  on sanctions against administrative vi olations in the statistics domain   
2 09/2005/ND-CP  27/01/2005 Decree No. 09/2005/ ND-CP on administrative punishment fo r violations in inland waterway 
traffic   
3 202/2004/ND-CP   10/12/2004 Decree No. 202/2004/ND-CP on sanctions against administrative violations in the monetary and 
banking domain  
4 185/2004/ND-CP   04/11/2004 Decree No. 185/2004/ND-CP on sanctions against administrative violations in account in the 
sector  
5 182/2004/ND-CP  29/10/2004 Decree No. 182/2004/ND-CP on sanctions against administrative violations in land domain  
6 175/2004/ND-CP 
 10/10/2004 Decree No. 175/2004/ND-CP on sanction agains t administrative violations in trade  
7 169/2004/ND-CP  
 22/09/2004 Decree No. 169/2004/ND-CP on sanction against ad ministrative violations in pricing domain   
 
3. Policies Affecting Trade in Goods  
 
No. Number of document Date of issuance Name of document Content of document 
REGULATION ON IMPORT 
1 46/2005/QD-TTg 03/03/2005 Decision No. 46/2005/QD-TTg adjusti ng the list of imports subject to tariff quota  
2 41/2005/QD-TTg  02/03/2005 Decision No. 41/2005/QD-TTg  providing regulation on import licensing  
APPLICATION OF TARI FF AND INTERNAL TAXES 
1 13/2005/ND-CP  
 03/02/2005 Decree No. 13/2005/ND-CP amending and supplementing Vietnam’s list of commodities and their 
import tax rates for implementation of the Agreement on Common Effective Preferential Tariffs 
(CEPT) of the ASEAN countries for the 2005-2013 period     
2 213/2004/ND-CP  
 24/12/2004 Decree No. 213/2004/ND-CP on supplementing 19 categories of commodities in the list of 
commodities and import tariff of Vietnam for the implementation of the CEPT of the ASEAN 
countries for 2004-2006   
3 45/2005/QD-TTg 
 03/03/2005 Decision No. 45/2005/QD-TTg on approval of AS EAN Framework Agreement on integration of 
the priority sectors and the Protocol on sector integration  
4 201/2004/QD-TTg 06/12/2004 Decision No. 201/2004/QD-TTg on approval of the tax system reform program untill 2010   
SPS/TBT 
1 27/2005/ND-CP  08/03/2005 Decree No. 27/2005/ND-CP providing deta iled regulations on enforcing a number of articles of 
the Law on Fisheries    
2 48/2005/QD-TTg  08/03/2005 Decision No. 48/2005/QD-TTg on establis hment of inter-ministerial  steering board for food 
hygiene and safety   
  
 WT/ACC/VNM/31/Rev.3 
Page 6  
4. Policies Affecting Trade in Services  
 
No. Number of document Date of issuance Name of document Content of document 
1 30/2004/QH11 3/12/2004 Law on Publication No. 30/2004/QH11 of the Na tional Assembly  
2 28/2004/QH11 3/12/2004 Law on Electricity No. 28/2004/QH11 of the Na tional Assembly  
3 21/2005/ND-CP 
 01/03/2005 Decree No. 21/2005/ND-CP providing detailed regul ations on enforcing a numbe r of articles of the 
Inland Waterway Traffic Law   
4 16/2005/ND-CP  07/02/2005 Decree No. 16/2005/ ND-CP on management of i nvestment project on the construction of works  
5 05/2005/ND-CP  18/1/2005 Decree No. 05/ 2005/ND-CP on property auction   
6 195/2004/QD-TTg  22/11/2004 Decision No. 195/2004/QD-TTg on approval of  the Protocol on the implementation of the fourth 
commitment package on ASEAN services   
7 190/2004/QD-TTg 08/11/2004 Decision No. 190/2004/QD-TTg  on management of courier services  
 
 
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