US-VIETNAM BILATERAL TRADE AGREEMENT

ANNEX A

VIETNAM

Exceptions on National Treatment

The provisions of Chapter I, Article 2 are not applied to the following:

• 1. Special consumption tax on vehicles under 12 seats, inputs of production of cigarettes, and cigars.
• 2. Supplemental tax on fuels, metals and fertilizers.

The aforementioned exceptions in this Annex (paragraphs 1 and 2) will be eliminated within 3 years from the entry into force of this Agreement.

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