Circulars implementing Decree No. 99/2004/ND-CP dated February 25, 2004, the Government released the list of the goods and the Vietnam's import tax rates to make the early harvest program under the framework agreement on comprehensive economic cooperation in ASEAN-China _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ do the early harvest program 6 (here abbreviated EHP) of the framework agreement on economic cooperation comprehensive ASEAN-China International (hereinafter abbreviated as framework agreement) was signed in Phnom Penh-, Orange-, on 4/11/2002;
The implementation of Decree No. 99/2004/ND-CP on February 25, 2004 by the Government on the promulgation of the list of goods and the Vietnam's import tax for the 2004-2008 to make EHP of the framework agreement;
The Ministry of finance instructed as follows: i. scope 1.  The goods imported from ASEAN countries and China are applying tariff preferential import tariffs EHP, attached to Decree No. 99/2004/ND-CP on February 25, 2004 of the Government must meet the following conditions: (i) Located in the category of the goods and the import tax of Vietnam join EHP , attached to Decree No. 99/2004/ND-CP dated February 25, 2004 of the Government;
(ii) be imported into Vietnam from the ASEAN member countries and China signed framework agreement and join the EHP, includes the following countries:-Brunei-ru-sa-lam (hereinafter the Brunei);
-Kingdom of Cambodia Cam (hereafter referred to as Cam Cambodia);
-Republic of Ireland-United Kingdom (hereinafter called In Indonesian-xi-a);
-Lao People's Democratic Republic (hereafter referred to as Laos);
-Ma-lay-Poker-a;
Federal-My-an-ma (hereafter called My-an-ma);
-Republic of Sin-Singapore (hereinafter referred to as the Sin-Singapore);
-the Kingdom of Thailand (hereinafter known as Thailand);
-the Republic of China (hereafter referred to as China).
 Private Non-Republic of the Philippines (hereinafter called Africa-Philippines) is an ASEAN member countries participated in the signing of the framework agreement, but not yet committed to joining make EHP. Therefore, the items are in the list of the goods and the import tax of Vietnam made EHP attached to Decree No. 99/2004/ND-CP on February 25, 2004 of the Government be imported into Vietnam have origin from the Philippines did not enjoy preferential import tax EHP. After the Philippines announced commitment to join the EHP, the Finance Ministry will have additional instructions text.
(iii) be transported directly to Vietnam from a Member State taking EHP and satisfy the request made in ASEAN-China, was issued a certificate of origin for goods of ASEAN-China, form E (as defined in part III of this circular) as defined in decision No. 1727/2003/QD-BTM on December 12, 2003, the Minister of trade.  
2. Commodities of export processing enterprises in Vietnam, when sold on the domestic market are applied tariff preferential import tariffs EHP must meet the following conditions: (i) Located in the category of the goods and the import tax of Vietnam join EHP attached to Decree No. 99/2004/ND-CP dated February 25, 2004 of the Government;
(ii) satisfy the request made in ASEAN-China, was confirmed by the certificate of origin for goods of ASEAN-China, by the Ministry of Commerce or E Model Agency is the Department of Commerce authorization level.
II. imported tax incentives EHP 1. A tariff import tax applied to imported goods in an affected tariff EHP as defined in part I of this circular is the tax rate for each respective year, EHP under each column, the tariff provisions of that year, EHP in list of goods and the tariff of Vietnam to make EHP , attached to Decree No. 99/2004/ND-CP on February 25, 2004 of the Government (hereafter referred to as preferential tariff EHP). The tax incentive for each applicable year EHP automatically from January to end on December 31 of that year, starting in 2004.
2. For the goods imported from ASEAN countries and commodities of export processing enterprises in Vietnam to sell on the domestic market, the importer is entitled to choose a tariff the lowest import tariffs at the time of importation under tariff preference programs that Vietnam join the commitment if eligible to apply , including: (i) the import tax incentives EHP;
(ii) import tax incentives under the agreement on preferential tariffs general effect to implement the ASEAN free trade area;
(iii) tariff preferential import tariffs-tariff MFN;
(iv) import tax incentives that Vietnam join the bilateral commitments with an ASEAN member country (if any).
3. for goods imported from China, the importer is entitled to choose a tariff the lowest import tariffs at the time of importation under tariff preference programs that Vietnam join the commitment if eligible to apply, including: (i) the import tax incentives EHP;
(ii) the tariff preferential import tariffs-tariff MFN;
(iii) import tax incentives that Vietnam bilateral commitments with the Chinese (if available).
4. in case there are changes to those found in the legal text of the ASEAN countries and of China issued to EHP do affect the right to enjoy tax preferential import tariffs Vietnam's special provisions in part I of this circular, the Ministry of finance will have the proper instructions to each specific case.
III. Certificate of origin of goods to ASEAN-China 1. The rules for the recognition of goods originating from ASEAN countries are specified in the regulations of origin products for EHP attached to decision No. 1727/2003/QD-BTM on December 12, 2003, the Minister of trade.
2. The certificate of origin must be signed and stamped accordingly with the signature and official stamp of the competent authority the certification of origin of goods to ASEAN-China of the ASEAN member countries and China join the EHP, include the following: (i) At Brunei's Ministry of industry and resources or authorized bodies;
(ii) In the Cam Cambodia's Ministry of Commerce or agency is authorized;
(iii) In Ireland-United Kingdom-a is the Ministry of trade and industry or the authorized bodies;
(iv) in Laos is the Ministry of Commerce or agency is authorized;
(v) In Ma-lay-Poker-a is the Ministry of foreign trade and industry or the authorized bodies;
(vi) In My-an-ma is the Ministry of Commerce or agency is authorized;
(vii) At Sin Singapore's customs authority or authorized body;
(viii) At Thailand's Ministry of Commerce or agency is authorized;
(ix) in China's Ministry of Commerce or agency is authorized;
(x) In Vietnam's Ministry of trade or the bodies authorized by the Ministry of Commerce.
 Signature and seal on the certificate of origin of goods Form E is true to form the signature and seal of the authorized agencies of the Member countries of ASEAN and China announced.
4. In case of doubt about the truthfulness and accuracy of the certificates of origin of goods, the model E, Customs has the right to: (i) the request to check the certificate of origin for goods of ASEAN-China, form E. Customs will send a request to the competent authorities granting this certificate of origin of the country of export to the proposal;
(ii) suspend the application of tariff preferences and EHP currency rate of import tariff preference or ordinary;
(iii) require the importer to provide additional documentation (if any) to prove real goods originating from ASEAN countries and China in a slow period for not more than 1 (one) year;
(iv) pending the test results back, continued to perform the procedures to release the goods according to the normal import rules;

(v) When there is enough material to prove it is true that the goods originating from ASEAN-China, the customs are responsible for conducting these procedures before returning for the difference between the import tax amount temporarily fall under preferential import tariffs or the current conventional and amount of tax calculated according to the tariff preference EHP.
IV. other provisions 1. The case of the trade bill by a third party is not the exporter of the imported goods released in Vietnam still applied tariff EHP if meet the conditions specified in this circular.
2. The provisions on tax bases, tax collection regime, free mode, tax breaks, tax refund, the mode of handling infractions and other regulations made under the provisions of the law on the export tax, import tax and other applicable guidance documents.
V. implementation of this circular have the effect after 15 days from the Post Gazette, and applied for the import declaration filed with the customs authority from 01/01/2004.
In the process of implementation of this circular, if the unit has difficult obstacles, the proposal reflects the timeliness of the Ministry of finance to have additional instructions accordingly.