Garment imports from EU, the US and Australia will be regulated as per old import tax tariff No. 192/2003/QÐ-BTC dated 25/11/2003 and No. 13/2005/QÐ-BTC dated 8/3/2005, decision issued by Ministry of Finance (MOF), Vietnam.
This tariff will be applicable for garment originated from those countries within 2006 (with customs manifest dated from 1/1/2006 to 31/12/2006).
If Importers have goods paid at higher tax rate and satisfy this decision criterion, the balance amount will be returned to them.
For goods with higher tax level than the Preferential tax rate (Most favored nation - MFN) stipulated in Vietnamese preferential import tariff, the applicable tariff should on the MFN basis.