CIRCULAR

AMENDING AND SUPPLEMENTING CIRCULAR No. 41/1999/TT-BTC OF APRIL 20, 1999 WHICH GUIDES THE IMPLEMENTATION OF DECREE No. 14/1999/ND-CP OF MARCH 23, 1999 OF THE GOVERNMENT PROMULGATING VIETNAM’S 1999 LIST OF GOODS AND THEIR TAX RATES FOR IMPLEMENTATION OF THE AGREEMENT ON THE COMMON EFFECTIVE PREFERENTIAL TARIFF (CEPT) OF THE ASEAN COUNTRIES

In furtherance of the Protocol on the Socialist Republic of Vietnam’s participation in the Agreement on the Common Effective Preferential Tariff (CEPT) for materialization of the ASEAN Free Trade Area (AFTA), concluded on December 15, 1995 in Bangkok;

In furtherance of the Protocol on the Kingdom of Cambodia’s participation in the Agreement on the Common Effective Preferential Tariff (CEPT) for materialization of the ASEAN Free Trade Area (AFTA), concluded on December 15, 1995 in Bangkok;

In furtherance of Decree No. 14/1999/ND-CP of March 23, 1999 of the Government promulgating Vietnam’s 1999 List of goods and their tax rates for implementation of the Agreement on the Common Effective Preferential Tariff (CEPT) of the ASEAN countries;

This Circular hereby amends and supplements Circular No. 41/1999/TT/BTC of April 20, 1999 as follows:

1. Section I - The scope of application is amended and supplemented as follows:

"2. Being goods imported into Vietnam from ASEAN member countries, including the following countries:

- Brunei,

- The Republic of Indonesia,

- Malaysia,

- The Republic of Philippines,

- The Republic of Singapore,

- The Kingdom of Thailand,

- The People’s Democratic Republic of Laos,

- The Federation of Myanmar,

- The Kingdom of Cambodia".

2. Organization of implementation.

This Circular takes effect as of May 1st, 1999.