RESTRICTED  WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/VNM/3/Rev.7 
2 August 2006 
 (06-3735) 
Working Party on the 
Accession of Viet Nam Original:   English 
 
 
 
ACCESSION OF VIET NAM 
 
Domestic Support and Export Subsidies in the Agricultural Sector  
 
Revision  
  
 The following submission is being circulated at the request of the Delegation of the Socialist Republic of Viet Nam.   
 
 
_______________ 
 
   
  WT/ACC/SPEC/VNM/3/Rev.7 
Page 2 Supporting Table DS:1 
DOMESTIC SUPPORT: VIET NAM 
REPORTING PERIOD: 1999 - 2001 
Measures exempt from the reduction commitment -- "Green Box" 
 
Monetary value of measure in year in question 
(VND billion) Measure type Name and description of measure with reference to criteria in 
Annex 2 of the Agreement on Agriculture 1999 2000 2001 Average 
1999 2001 Data sources 
1 2 3 4 5 6 = (3+4+5):3 7 
(a) General services       
(i)  Research Budget expenditures for running Agricultural research system. 243.98 367.83 292.10 301.30 MOST; MARD; 
MOF; Prov 
(ii)  Training services Expenditures to set up, maintain and develop agricultural training 
institutions and centers. 146.20 185.00 433.50 254.90 MARD; MOF; 
Prov 
(iii)  Extension and 
advisory services Budget allocations to establish and maintain a nationwide 
network of provision of agricultural extension and advisory services; improving quality of plant varieties/seeds, animal 
breeds.  163.01 1,499.85 1,590.61 1,084.49 MARD; Prov 
(iv)  Infrastructure 
services Budgetary expenditures to construct, maintain and develop 
irrigation systems, water supply facilities and drainage works, etc. for agricultural sector. 5,491.10 6,787.14 4,863.00 5,713.75 GDS; MARD; 
Prov 
(v)  Pest and disease 
control, inspection 
services Budgetary expenditures in activities related to plant and animal 
health protection; sanitary and phytosanitary defence and 
alertness; pest and disease surveillance, prevention and control; provision of vaccines, etc. 247.76 277.25 264.02 263.01 MARD; Prov 
(b)  Public stockholding 
for food security 
purposes Budgetary expenditures in activities related to accumulation, 
storage and handling of products for food security purposes 
including rice (under the management responsibility of the State Reserve Department). 617.90 520.40 1,971.40 1,036.57 MARD; Prov 
(c)  Domestic food aid  Budgetary outlays in activities related to food aid distribution to 
deprived people in remote, mountainous and other disadvantaged areas for hunger relief purpose. 92.50 85.44 197.07 125.00 MARD; Prov 
(d)  Decoupled income 
support  0.00 0.00 0.00 0.00  
(e)  Income insurance 
and income safety-net programmes    0.00 0.00 0.00 0.00   
   WT/ACC/SPEC/VNM/3/Rev.7
 Page 3Monetary value of measure in year in question 
(VND billion) Measure type Name and description of measure with reference to criteria in 
Annex 2 of the Agreement on Agriculture 1999 2000 2001 Average 
1999 2001 Data sources 
1 2 3 4 5 6 = (3+4+5):3 7 
(f)  Payments for relief 
from natural 
disasters  Budgetary outlays related to provision basic necessities to 
farmers in areas hit by natural disa sters to assist them to stabilize 
their lives and recover production; relief in form of payment to 
address losses associated with drought-stricken land or flooded land; relief in form of financial support (cash payments) to 
suffered farmers to purchase s eeds, veterinary medicines, 
insecticides, etc. to continue with production. 970.20 2,250.07 1,734.36 1,651.54 MOF; Prov 
(g)  Structural 
adjustment 
assistance provided 
through producer retirement 
programmes   0.00 0.00 0.00 0.00  
(h)  Structural 
adjustment 
assistance provided 
through resource retirement 
programmes Support to move from the low efficient and unstable productive 
crops to aquaculture. 5.61 15.98 109.80 43.80 MARD 
(i)  Structural 
adjustment assistance provided 
through investment 
aids Support to develop alternative crops.  181.78 270.74 170.44 207.65 MARD 
(j) Environmental 
programmes  0.00 0.00 0.00 0.00  
(k) Regional assistance 
programmes Priority investments to develop 1,500 communes under harsh and 
especially disadvantaged conditions in remote and distant areas 
etc.  800.70 1,124.00 3,063.00 1,662.57 MOF; SB; 
MARD  
 
(l)  Other  0.00 0.00 0.00 0.00  
Total  8,960.74 13,383.70 14,689.30 12,344.58  
  
  WT/ACC/SPEC/VNM/3/Rev.7 
Page 4 Supporting Table DS:2 
DOMESTIC SUPPORT: VIET NAM 
REPORTING PERIOD: 1999 - 2001 
Measures exempt from the reduction commitment -- Speci al and Differential Treatment -- "Development Programmes" 
 
Monetary value of measure in year in question 
(VND billion) Measure type Name and description of measure with reference to criteria in 
Article 6:2 of the Agreement on Agriculture 1999 2000 2001 Average 
1999 2001 Data sources 
1 2 3 4 5 6 = (3+4+5):3 7 
(a)  Investment 
subsidies generally 
available to 
agriculture Interest rate support applicable to investment activities1. 524.30 1,137.85 886.78 849.64 MARD; SB; 
MOF; Prov 
(b)  Input subsidies 
generally available 
to low-income or 
resource-poor producers Short-term soft loans
2 
Budget allocations for freight subsidies to offset the high cost of 
transportation of policy commodities and production inputs to 
mountainous, remote regions, etc.  1,037.05  1,463.97 925.80 1,142.27 SB; MARD; 
Prov 
 
(c)  Support to 
encourage 
diversification from growing 
illicit narcotic 
crops Provision of support in the form of plant varieties/seeds, seeds, 
breeds; dissemination of farming techniques; administrative costs 
to assist the diversification fr om illicit opium poppy cultivation to 
other crop production. 9.60 11.10 1.47 7.39 MARD; Prov 
Total  1,570.95 2,612.92 1,814.05 1,999.30  
 
                                                      
1 The Government compensates commercial ba nks for the difference between prevailing market interest rate and preferential intere st rate charged by commercial banks 
for mid-term or long-term investment loans applicable for projects to establish and develop processing premises for agricultura l products and projects perennial plants under the 
Government's direction. 
2 The State establishes a banking network for the poor in order to allow the poor to have access to short-term loans at preferen tial interest rate equivalent 50 per cent of 
the prevailing commercial market interest rate to develop their own production.  
   WT/ACC/SPEC/VNM/3/Rev.7
 Page 5Supporting Table DS:3 
DOMESTIC SUPPORT: VIET NAM 
REPORTING PERIOD: 1999 - 2001 
Measures exempt from the reducti on commitment -- Direct Payments und er Production-Limiting Programmes -- 
"Exempt Direct Payments” 
 
Monetary value of measure in year in question (VND billion) 
Measure type Name and description of measure with 
reference to criteria in Article 6:2 of the 
Agreement on Agriculture 1999 2000 2001 Data sources 
1 2 3 4 5 6 
NIL 
  
  WT/ACC/SPEC/VNM/3/Rev.7 
Page 6 Supporting Table DS:4 
DOMESTIC SUPPORT: VIET NAM 
REPORTING PERIOD: 1999 - 2001 
Calculation of the Base Total Aggregat e Measurement of Support (VND billion) 
 
Description of basic products 
(including non-product specific 
AMS) Year Product-specific AMS 
(from Supporting 
Tables DS:5 to DS:7 below) Product-specific 
equivalent 
measurements of 
support  
(from Supporting 
Table DS:8 below) Calculated AMS 
(before de minimis ) De minimis  
(10% of 
production 
value) Base Total AMS 
(aggregate) 
1 2 3 4 5 6 7 
1999 27.20 0 27.20 7,687.00 0 (*) 
2000 61.94 0 61.94 6,369.10 0 (*) 
2001 0.00 0 0.00 6,308.81 0 (*) (1)  Rice 
1999-2001 
Average 29.71 0 29.71 6,788.30 0 (*) 
1999 6.70 4,262.57 4,269.27 695.60 4,269.27 
2000 392.33 3,585.60 3,977.93 610.27 3,977.93 
2001 201.45 3,436.13 3,637.58 683.13 3,637.58 (2)  Sugar 
1999-2001 
Average 200.16 3,761.43 3,961.59 663.14 3,961.59 
1999 2.00 0 2.00 12.21  0 (*) 
2000 9.52 0 9.52 10.34 0 (*) 
2001 13.36 0 13.36 15.01 0 (*) 
1999-2001 
Average 8.29 0 8.29 12.52 0 (*) (3)  Cotton 
      
1999 3.20 0 3.20 1,664.12 0 (*) 
2000 0.00 0 0.00 1,747.20 0 (*) 
2001 0.00 0 0.00 1,852.03 0 (*) (4)  Pork 
1999-2001 
Average 1.07 0 1.07  0 (*) 
1999 39.10 4,262.57 4,301.67  4,269.27 
2000 463.79 3,585.60 4,049.39  3,977.93 
2001 214.81 3,436.13 3,650.94  3,637.58 Total for all commodities 
1999-2001 
Average 239.23 3,761.43 4,000.67  3,961.59  
   WT/ACC/SPEC/VNM/3/Rev.7
 Page 7Description of basic products 
(including non-product specific 
AMS) Year Product-specific AMS 
(from Supporting 
Tables DS:5 to DS:7 below) Product-specific 
equivalent 
measurements of 
support  
(from Supporting 
Table DS:8 below) Calculated AMS 
(before de minimis ) De minimis  
(10% of 
production 
value) Base Total AMS 
(aggregate) 
1 2 3 4 5 6 7 
1999   1,111.82 12,841.00 0 (*) 
2000   1,152.72 12,914.00 0 (*) 
2001   1,300.82 13,017.00 0 (*) Non-product-specific AMS 
(from Supporting Table DS:9 
below) 
1999-2001 
Average   1,188.45 12,924.00 0 (*) 
1999     4,269.27 
2000     3,977.93 
2001     3,637.58 TOTAL: Base Total AMS 
1999-2001 
Average     3,961.59 
 
Notes:  (*)  AMS is not subject to reduction or inclusion in the Base AMS because the calculated AMS is less than 10% of value of prod uction ( de minimis  exclusion). 
   
  WT/ACC/SPEC/VNM/3/Rev.7 
Page 8 Supporting Table DS:5 
DOMESTIC SUPPORT: VIET NAM 
REPORTING PERIOD: 1999 - 2001 
Product-Specific Aggregate Measuremen ts of Support: Market Price Support 
 
 
                                                      
 3 Price support was not applicable in 2001. 
Average export price of rice (FOB Ho Chi Minh port) in 1999: US$ 251.6/tonne, in 2000: US$ 224.1/tonne, in 2001: US$ 186.2 /ton ne. 
All data for rice in the table are based on a milled rice. Conversion rate from paddy to milled rice is 0.65. 
 4 Cotton plants are required by the Government to purchase the whole quantity of raw cotton produced by farmers at a minimum det ermined price to protect farmers' 
income. As a result,  cotton plants sometimes suffer from losse s due to the sharp drop of cotton price in the world market that  significantly influence on the price of domestically 
produced cotton (textiles plants would only purchase cotton supplied by the domestic cotton plants at respective low price). Th e Government provides financial payments to assist 
the cotton plants to cover these losses. 
 The average price of imported cotton (CIF Viet Nam's port): 
 - In 1999: US$ 1,233/tonne   - In 2000: US$ 1,214/tonne 
 - In 2001: US$ 1,160/tonne (Source: The General Department of Customs). 
 Description 
of basic 
products Calendar year Measure type(s) Applied administered 
price  
(1,000 dong/tonne) External reference 
price 
(1,000 
dong/tonne) Eligible 
production 
(1,000 tonne) Associated 
fees/levies 
(VND billion) Total market price 
support 
(VND billion) Data 
sources 
1 2 3 4 5 6 7 8 = ((4-5)*6)-7  
1999 3,166.00 3,508.31 20,406.00 0.00 0.00 
2000 Price support  
2,990.00 3,170.12 21,160.10 0.00 0.00 
2001 None 0.00 2,758.56 0.00 0.00 0.00 (1)  Rice3 
Average 
1999-2001   3,145.66   0.00 
1999 17,417.00 17,193.00 5.90 0.00 1.32 
2000 18,252.00 17,173.00 6.60 0.00 7.12 
2001 18,202.00 17,185.00 9.90 0.00 10.07 (2)  Cotton4 
 
  
Average 
1999-2001 Price support 
 17,184.00 
   6.17 MARD  
   WT/ACC/SPEC/VNM/3/Rev.7
 Page 9Supporting Table DS:6 
DOMESTIC SUPPORT: VIET NAM 
REPORTING PERIOD: 1999 - 2001 
Product-Specific Aggregate Me asurements of Support: Non-Exempt Direct Payments 
 
Description of basic 
product Calendar 
year Measure 
type(s) Applied administered price 
(1,000 dong/tonne) External reference 
price 
(1,000 dong/tonne) Eligible 
production 
(1,000 tonne) Associated 
fees/levies 
(VND 
billion) Total direct 
payments 
(VND billion) Data sources 
1 2 3 4 5 6 7 8 =  
((4-5)*6)-7 9 
NIL 
  
  WT/ACC/SPEC/VNM/3/Rev.7 
Page 10 Supporting Table DS:7 
DOMESTIC SUPPORT: VIET NAM 
REPORTING PERIOD: 1999 - 2001 
Product-Specific Aggregate Measuremen ts of Support: Other Product-Specific  Support and Total Prod uct-Specific AMS 
 
Description of 
basic product Calendar 
year Measure type(s) Other 
product-
specific 
budgetary 
outlays 
(VND 
billion) Other 
product 
specific 
support 
(VND 
billion) Associated 
fees/levies Total other 
product-
specific 
support 
(VND billion) Market price 
support 
(Supporting 
Table DS:5) 
(VND 
billion) Non-exempt 
direct 
payments 
(Supporting 
Table DS:6) 
(VND billion) Total 
product - 
specific 
AMS Data 
sources 
1 2 3 4 5 6 7 = (4+5-6) 8 9 10 = 
(7+8+9) 11 
1999 27.20   27.20 0.00  27.20 
2000 Interest rate support 
to purchase rice during harvest time. 61.94   61.94 0.00  61.94 
2001 None. 0.00   0.00 0.00  0.00 (1)  Rice5 
Average 
1999-2001  29.71   29.71 0.00  29.71 MOF 
1999 Support to import 
new varieties of sugarcane. 6.70   6.70 0.00  6.70 
(2)  Sugar 
2000 -  Interest rate 
support for 
investment loan and 
purchase 
sugar
6. 
- Finance 
working 
capital. 392.33   392.33 0.00  392.33 MARD 
                                                      
 5 The eligible amount of rice was 500,000 MT in 1999 and 1,400,000 MT in 2000. 
6 For enterprises which borrowed capital from  commercial sources in order to build sugar plants, the Government offset them for the differential between commercial 
interest rate and preferential interest rate.  For enterprises which purchased sugar for temporary storage, the Government prov ided them with interest rate subsidies.   
   WT/ACC/SPEC/VNM/3/Rev.7
 Page 11Description of 
basic product Calendar 
year Measure type(s) Other 
product-
specific 
budgetary 
outlays 
(VND 
billion) Other 
product 
specific 
support 
(VND 
billion) Associated 
fees/levies Total other 
product-
specific 
support 
(VND billion) Market price 
support 
(Supporting 
Table DS:5) 
(VND 
billion) Non-exempt 
direct 
payments 
(Supporting 
Table DS:6) 
(VND billion) Total 
product - 
specific 
AMS Data 
sources 
1 2 3 4 5 6 7 = (4+5-6) 8 9 10 = 
(7+8+9) 11 
2001 -  Interest rate 
support to develop the 
areas of 
sugarcane growing. 
-  Support to 
cover losses caused by 
local currency 
devaluation.  
-  Interest rate 
support for investment 
loan. 201.45   201.45 0.00  201.45 
 
Average 
1999-2001  200.16   200.16 0.00  200.16 
1999 0.68   0.68 1.32  2.00 
2000 2.40   2.40 7.12  9.52 
2001 -  Support to 
lower the 
selling price of 
imported cross-line 
cotton seeds.  3.29   3.29 10.07  13.36 (3)  Cotton7 
 
Average 
1999-2001  2.12   2.12 6.17  8.29  
                                                      
 7 The Government provides financial support to lower the selling price of imported cross-line cotton seeds with a view to reduce the production cost of cotton farmers 
who could otherwise hardly afford to purchase these high-yielding varieties/seeds to for cultivation due to their high import p rice.  
  
  WT/ACC/SPEC/VNM/3/Rev.7 
Page 12 
Description of 
basic product Calendar 
year Measure type(s) Other 
product-
specific 
budgetary 
outlays 
(VND 
billion) Other 
product 
specific 
support 
(VND 
billion) Associated 
fees/levies Total other 
product-
specific 
support 
(VND billion) Market price 
support 
(Supporting 
Table DS:5) 
(VND 
billion) Non-exempt 
direct 
payments 
(Supporting 
Table DS:6) 
(VND billion) Total 
product - 
specific 
AMS Data 
sources 
1 2 3 4 5 6 7 = (4+5-6) 8 9 10 = 
(7+8+9) 11 
1999 3.20   3.20 0.00  3.20 
2000 0.00   0.00 0.00  0.00 
2001 Interest rate support 
to purchase pork. 
0.00   0.00 0.00  0.00 (4)  Pork8 
Average 
1999-2001  1.07   1.07 0.00  1.07 MARD 
 
                                                      
 8 The Government provides interest rate support to enable trading enterprises to purchase pork when the domestic market prices dr op sharply causing losses to farmers. 
  
   WT/ACC/SPEC/VNM/3/Rev.7
 Page 13Supporting Table DS:8 
DOMESTIC SUPPORT: VIET NAM 
REPORTING PERIOD: 1999 - 2001 
Product-Specific Equivalent Measurements of Support 
 
Description 
of basic 
product Calendar 
year Measure 
type(s) Applied 
administered price 
(1,000 dong/tonne) Production 
eligible to 
receive the 
applied 
administered 
price 
(1,000 tonnes) Market 
price 
support 
budgetary 
outlays 
(VND 
billion) Equivalent 
measurement 
of support 
(EMS) 
(VND 
billion) Non-
exempt 
direct 
payments 
(VND 
billion) Other 
product-
specific 
support 
(VND 
billion) Associated 
fees/levies 
(VND 
billion) Total 
monetary 
value of 
equivalent 
commitment 
(VND 
billion) Data 
sources 
1 2 3 4 5 6 7 8 9 10 11=  
(7+8+9-10) 12 
Sugarcane9 1999 240 17,760.72  4,262.57    4,262.57 MARD 
 2000 240 14,940.00  3,585.60    3,585.60 MARD 
 2001 Price 
support 240 14,317.20  3,436.13    3,436.13 MARD 
 Average 
1999-2001   15,672.64  3,761.43    3,761.43  
 
                                                      
9 Mandatory requirement by the Government on sugar plants to purc hase farmers' sugarcanes at de termined protective price (minimu m purchase price) to protect 
farmers' income.  Eligible production of sugarcan e equals to the total production of sugarcane.  
  WT/ACC/SPEC/VNM/3/Rev.7 
Page 14 Supporting Table DS:9 
DOMESTIC SUPPORT:  VIET NAM 
REPORTING PERIOD:  1999 - 2001 
Non-Product-Specific AMS 
 
Measure type(s) Calendar 
year Non-product-specific 
budgetary outlays 
(VND billion) Other non-product-
specific support 
(VND billion) Associated 
fees/levies Total non-product-specific 
support  
(VND billion) Data sources 
1 2 3 4 5 6 = (3+4-5) 7 
1999 101.82   101.82 MARD 
2000 147.72   147.72  
2001 301.82   301.82  Support to cover losses 
for electricity used in 
irrigation (1) 
Average 
1999-2001 183.79   183.79  
1999 1,010.00   1,010.00  
2000 1,005.00   1,005.00  
2001 999.00   999.00  Support irrigation fee (2) 
Average 
1999-2001 1,004.67   1,004.67  
1999 1,111.82   1,111.82  
2000 1,152.72   1,152.72  
2001 1,300.82   1,300.82  Total 
Average 
1999-2001 1,188.45   1,188.45  
 
Note :  (1) The Government has charged at the av erage of 572.72 dong/kwh for electricity used in water pumping, irrigation in compar ison with the average of 
700 dong/kwh for other sectors.  The difference will be covered by the Government.  The electricity consumption in agriculture is 800 million kwh per annual. 
 (2) Under Decree No.112 of the Government dated 25 August 1984, basic amortization, considerable repayment of irrigation works  and machinery (estimated 
round 3,300 billion dong per annual) are not calculated and considered subsidies for agriculture.  According to this provision,  irrigation fee should be VND 
1,500 billion per annual. In fact, due to farmers' difficulties, the total received in 1999 was VND 490 billion, 2000:  VND 495  billion and 2001: VND 501 
billion.  The Government has covered unpaid fee according to th e Prime Minister's Decision No. 1116/QD/Ttg dated 22 August 2001 .   
   WT/ACC/SPEC/VNM/3/Rev.7
 Page 15Supporting Table ES:1 
EXPORT SUBSIDIES: VIET NAM 
REPORTING PERIOD: 1999 - 2001 
Export Subsidies: Outlay and Quantity 
 
Total product specific export subsidies 
(VND billion) Quantity of subsidized exports 
(1,000 tonnes) 
Description of products Direct 
export 
subsidies Sales of 
stocks 
(VND 
billion) Producer 
financed 
subsidies 
(VND 
billion) Cost 
reduction 
measures 
(VND 
billion) Internal 
transport 
subsidies 
(VND 
billion) 1999 2000 2001 Average 
1999-
2001 1999 2000 2001 Average 
1999-
2001 Data 
sources 
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 
(1)  Rice 
 (HS 100630)      486.00 600.00 822.77 636.26 1, 900.00 2,500.00 3,730. 00 2,710.00 MARD 
(2)  Pork 
 (HS 02031100;   02031200; 
02031900; 
 02032100; 
02032200; 
02032900)      49.70 31.30 31.48 37. 49 7.10 9.50 20.00 12.20 MOF 
(3)  Coffee 
 (HS 090111)      203.00 348.60 536.35 362. 65 50.00 198.7 932 393.57 MARD 
(4)  Canned vegetables 
and fruits  
 (HS 200110; 
200190; 200210; 200290; 200310; 
200320; 200390; 
200490; 200510; 200540; 200580; 
200590; 200820; 
200830;  200850;  
200892; 200899)      12.00 9.90 165.00 62. 30 15.00 12.00 N/a 9.00 MOF 
Total      750.70 989.80 1,555.60 1,098.70      WT/ACC/SPEC/VNM/3/Rev.7 
Page 16  
 
  Legal documentation:
 
(1) Prime Minister's Decision No. 250/1998/QD-TTg of 24 December 1998; 
 Government Official Document No . 275/CP-KTTH of 18 March 1999;  
 Government Official Document No . 1039/CP-KTTH of 30 September 1999;  
 Prime Minister's Decision No. 35/2000/QD-TTg of 21 March 2000; 
 Prime Minister's Decision No. 223/2001/QD-TTg of 6 March 2001. 
(2)  Prime Minister's Decision No. 933/1999/QD-TTg of 28 October 1999 and 
No.540/2000/QD-TTg. 
(3)  Government Official Document No. 30/CP-KTTH of 11 January 2001; 
 Prime Minister's Decision No. 140/2001/QD-TTg of 13 February 2001; 
 Decision No. 65/2001/QD-BTC of 29 June 2001 of MOF. 
(4)  Government Official Document No. 977/CP-KTTH of 13 September 1999; 
 Decision No. 65/2001/QD-BTC of 29 June 2001 of MOF. 
The Vietnamese Government provided financial support to:  (1) Rice 
 Interest rate support continge nt upon rice exportation was pr ovided to exporting enterprises. 
 Enterprises which were assigned by the Governme nt to stock rice temporarily for export if 
experiencing losses in exportation of rice were pr ovided with financial support to cover such 
losses. 
 Export bonus:  VND 180/US$ (equivalent 1.2 per cent)  
(2) Pork 
 Enterprises which experienced losses in exportati on of pork were provided with financial support 
to cover such losses. 
 Interest rate support contingent upon pork e xportation was provided to exporting enterprises.  
 Export bonus: Suckling pig:  VND 280/ US$ (equivalent 1.87 per cent) 
   Pork:  VND 900/US$ (equivalent 6 per cent) 
(3) Coffee  Exporting enterprises which were assigned by th e Government to stock coffee temporarily for 
export were provided with interest rate suppor t and with financial support to cover losses in 
exportation of coffee.  
 Refund of export surcharges.  
 Export bonus:  VND 220/US$ (equivalent 1.46 per cent) 
(4)  Canned vegetables and fruits   Enterprises which exported canned pineappl es and canned cucumbers were provided with 
financial support. 
  Export bonus for canned vegetables and fruits:  VND 400 - 500/US$ (equivalent 2.6 - 
3.3 per cent)  
  WT/ACC/SPEC/VNM/3/Rev.7 
 Page 17 
 
 
  ANNEX 
1. Official exchange rate : 
- This exchange rate used in calculation of all programmes of domestic support and export 
subsidies. 
- Currency unit: VND (Vietnamese Dong) 
 1999:  US$ 1 = VND 13,944 
 2000:  US$ 1 = VND 14,146   2001:  US$ 1 = VND 14,815 
 Data sources: General De partment of Statistics. 
2. Explanation of abbreviations for relevant agencies
: 
GDS General Department of Statistics 
MARD Ministry of Agriculture and Rural Development MOF Ministry of Finance MOST Ministry of Science and Technology  MPI Ministry of Planning and Investment 
SB State Bank 
Prov Provinces  
__________