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Vietnam’s Commitments on Trade in Services

ドキュメント内 THE IMPACT OF WTO ACCESSION: CASE STUDY OF VIETNAM (ページ 56-64)

CHAPTER 2 VIETNAM’S ACCESSION PROCESS TO THE WTO AND THE

2.4. VIETNAM’S MAIN COMMITMENTS TO THE WTO MEMBERS

2.4.2. Vietnam’s Bilateral Commitments to the WTO Members

2.4.2.1. Vietnam’s Commitments on Trade in Services

Vietnam has agreed to allow imports in duty-free. In some cases, the zero duty will apply immediately; in others it will be achieved gradually over periods ending within the period 2010 and 2014. Table 2.3 below details these agreements.

Table 2.3: Vietnam’s Commitments on Some “Plurilateral” Agreements Plurilateral Agreements Tariff lines MFN tariffs

(%)

Final bound (%)

1. Information Technology Agreement (ITA) 330 (100%) 5.2 0

2. Chemical Harmonization Agreement (CH) 1,300/1600 (81%) 6.8 4.4 3. Civil Aircraft Equipments Agreement (CA) 89 (appropriate 100%) 4.2 2.6

4. Textiles Agreement (TXT) 1,170 (100%) 37.2 13.2

5. Medical Equipments Agreement (ME) 81 (100%) 2.6 0

Source: Ministry of Finance, 2006.

Table 2.3 above shows that Vietnam has fully joined in the three agreements. They are the ITA, TXT and ME. The agreements that Vietnam has partly joined are the CH and CA. The ITA is the most important agreement in which Vietnam undertakes to reduce its tariff rates to zero on a number of electronic and IT products over a period of four to seven years depending on each product. It means that the tariff rate of the product such as computers, mobile phones, cameras, digital cameras, etc. will be 0% in the maximum of 7 years.60The next item presents Vietnam’s major bilateral commitments to the WTO members.

Services are divided into 11 sectors, and each sector is divided into many small sub-sectors via the WTO Rules. There are a total of 155 small sub-sectors. This division is mentioned in MTN.GNS/W/120 documents of the WTO. These 11 sectors include: business services: legal, accounting, auditing, computer, advertising services, etc.; communication services:

telecommunication, audio, visual, delivery services, etc.; construction services; distribution services: wholesale, retail, agent, etc.; educational services; environmental services; financial services; health related and social services; tourism and related travel services; recreational, cultural, and sporting services; transport services. In total, Vietnam has committed with the WTO members on 110 per 155 sub-sectors of 11 service sectors.62The following provides details on some of the services:

(1) Business services: GATS divided this sector into 46 sub-sectors. Vietnam has commitments in 26 sub-sectors. The following presents two notable services: legal services and taxation services.

Legal services63

Mentioned under Mode 3 (commercial presence): Foreign lawyer’s organizations64 are permitted to establish commercial presence in Vietnam in the following forms: branches of foreign lawyer’s organizations; subsidiaries of foreign lawyer’s organizations; foreign law firms65; partnerships between foreign lawyer’s organizations and Vietnam’s law partnerships. Commercial presences of foreign lawyer’s organizations are permitted to make consultations on Vietnamese laws if the consulting lawyers have graduated from a Vietnamese law college and satisfy requirements applied to Vietnamese law practitioners.

Taxation services

Mentioning Mode 3 (commercial presence):

Mode 3-Commercial presence: by a service supplier of one Member, through commercial presence, in the territory of any other Member (e.g., the service is provided within A by a locally-established affiliate, subsidiary, or representative office of a foreign-owned and controlled company (bank, hotel group, construction company, etc.).

Mode 4-Presence of natural person: by a service supplier of one Member, through the presence of natural persons of a Member in the territory of any other Member (e.g., a foreign national provides a service within A as an independent supplier (e.g., consultant, health worker) or employee of a service supplier (e.g., consultancy firm, hospital, construction company, etc.), retrieved from Definition of Services Trade item, accessed January 19, 2011, http://www.wto.org/english/tratop_e/serv_e/cbt_course_e/c1s3p1_e.htm.

62Vietnam Ministry of Industry and Trade, 2007. “Vietnam's commitments after joining the WTO”, Internal reference Document, p. 13.

63Excluding: participation in legal proceedings in the capacity of defenders or representatives of their clients before the courts of Vietnam; legal documentation and certification services of the laws of Vietnam.

64A “foreign lawyer’s organization” is an organization of practicing lawyers established in any commercial corporate form in a foreign country (including firms, companies, corporations, etc.) by one or more foreign lawyers or law firms (WT/ACC/VNM/48/Add.2, p. 9).

65Foreign law firm is an organization established in Vietnam by one or more foreign lawyer’s organizations for the purpose of practicing law in Vietnam (WT/ACC/VNM/48/Add.2, p. 9).

For the period of 1 year from the date of accession, licensing shall be made on a case by case basis and the number of service providers shall be decided by Ministry of Finance based on the need and development scope of Vietnam’s market.66

For the period of 1 year from the date of accession, foreign-invested enterprises providing taxation services are only permitted to supply services to foreign-invested enterprises and foreign funded projects in Vietnam.67

(2) Communication services:

Mentioning Mode 3 (commercial presence): Foreign ownership in joint ventures may be limited to 51% within the first 5 years after accession. After 5 years from the date of accession, 100% foreign-invested enterprises shall be permitted.68

(3) Construction services:

Mentioning Mode 3 (commercial presence): For the period of 2 years from the date of accession, 100% foreign-invested enterprises could only provide services to foreign-invested enterprises and foreign-funded projects in Vietnam. Foreign enterprises have to be juridical persons of a WTO Member. After 3 years from the date of accession, branching is allowed.69

(4) Distribution services (wholesale, retail, commission agents’ services):70

Mentioning Mode 3 (commercial presence): A joint venture with a Vietnamese partner(s) is required, and foreign capital contribution shall not exceed 49%. As of January 1, 2008, the 49%

capital limitation shall be abolished. As of January 1, 2009, enterprise with 100% foreign-owned capital is allowed.

Upon accession, foreign-invested companies engaging in distribution services will be permitted to engage in the commission agents, wholesale and retail business of all legally imported and domestically produced products except for: cement and cement clinkers; tyres (excluding tyres of airplanes); papers; tractors; motor vehicles; cars and motorcycles; iron and steel; audiovisual devices; wines and spirits; and fertilizers.

As of January 1, 2009, foreign-invested companies engaging in distribution services will be permitted to engage in the commission agents, wholesale and retail business of tractors; motor vehicles; cars and motorcycles. Within 3 years of Vietnam’s accession, foreign-invested companies engaging in distribution services will be permitted to engage in the commission agents, wholesale and retail business of all legally imported and domestically produced products. The

66The main criteria include the number and the operation of enterprises in the market and their impact on the stability of the market and the economy (WT/ACC/VNM/48/Add.2, p. 10).

67Retrieved from WT/ACC/VNM/48/Add.2, p. 10. For more commitments see WT/ACC/VNM/48/Add.2, pp. 10-18.

68Retrieved from WT/ACC/VNM/48/Add.2, p. 19. For more commitments see WT/ACC/VNM/48/Add.2, pp. 19-30.

69Retrieved from WT/ACC/VNM/48/Add.2, p. 31.

70Retrieved from WT/ACC/VNM/48/Add.2, pp. 32-33.

establishment of outlets for retail services (beyond the first one) shall be allowed on the basis of an Economic Needs Test (ENT).71

(5) Educational services:

Mentioned under Mode 3 (commercial presence): only in technical, natural sciences and technology, business administration and business studies, economics, accounting, international law and language training fields. Upon accession, they came only in the form of joint-ventures.

Majority foreign ownership of such joint ventures is allowed. As of January 1, 2009, 100%

foreign-invested education entities are permitted. Foreign invested institutions have to abide by the provisions made on foreign teachers, and training programs must be ratified by the Vietnam Ministry of Education and Training (MoET).72

(6) Environmental services:

For the purpose of ensuring public welfare, foreign-invested enterprises are restricted from collecting refuse directly from households. They are only permitted to provide services at the refuse collection points as specified by local municipal and provincial authorities.

Mentioning Mode 3 (commercial presence): Vietnam has allowed foreign investors to set up a joint venture company with Vietnamese partners with eventual limits on legal capital up to 49% or 50% since the date of accession and 100% after 4-5 years in supplying sewage services;

refuse disposal services, cleaning services of exhaust gases, noise abatement services, and environmental impact assessment services.73

(7) Financial services:

Insurance and insurance-related services including:

Under Mode 3 (commercial presence): Direct insurance (life insurance, excluding health insurance services; Non-life insurance services); reinsurance and retrocession; insurance intermediation (such as brokerage and agency); services auxiliary to insurance (such as consultancy, actuarial, risk assessment and claim settlement); insurance services provided to enterprises with foreign-invested capital, foreigners working in Vietnam; reinsurance services;

insurance services in international transportation, including insurance of risks relating to: (i) international maritime transport and international commercial aviation, with such insurance to cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising there-from; and (ii) goods in international transit; insurance brokerage

71Applications to establish more than one outlet shall be subject to pre-established publicly available procedures, and approval shall be based on objective criteria. The main criteria of the ENT include the number of existing service suppliers in a particular geographic area, the stability of market and geographic scale (WT/ACC/VNM/48/Add.2. p. 33).

72Retrieved from WT/ACC/VNM/48/Add.2, p. 34.

73Retrieved from WT/ACC/VNM/48/Add.2, p. 35.

and reinsurance brokerage services; consultancy, actuarial, risk assessment and claim settlement services; 100% foreign-invested insurance enterprises shall not be allowed to engage in statutory insurance business, including motor vehicle third party liability, insurance in construction and installation, insurance for oil and gas projects, and insurance for projects and construction works of high danger to public security and the environment. As of January 1, 2008, this limitation shall be abolished. After 5 years from the date of accession, non-life branches of foreign insurance enterprises shall be permitted and subject to prudential regulations.74

Banking and other financial services:

Under Mode 3 (commercial presence): foreign credit institutions are only permitted to establish commercial presence in Vietnam in the following forms: (i) with respect to foreign commercial banks: representative office, branch of foreign commercial bank, commercial joint venture bank with foreign capital contribution not exceeding 50% of chartered capital, joint venture financial leasing company, 100% foreign-invested financial leasing company, joint venture finance company and 100% foreign-invested finance company, and, beginning on April 1, 2007, 100% foreign-owned banks are permitted; (ii) with respect to foreign finance companies:

representative office, joint venture finance company, 100% foreign-invested finance company, joint venture financial leasing company and 100% foreign-invested financial leasing company;

and (iii) with respect to foreign financial leasing companies: representative office, joint venture financial leasing company and 100% foreign-invested financial leasing company.

In the 5 years following the date of accession, Vietnam may limit the right of a foreign bank branch to accept deposits in Vietnamese Dong from Vietnamese natural persons with which the bank does not have a credit relationship to a ratio of the branch’s paid-in capital according to the schedule below:

- January 1, 2007: 650% of legal paid-in capital;

- January 1, 2008: 800% of legal paid-in capital;

- January 1, 2009: 900% of legal paid-in capital;

- January 1, 2010: 1,000% of legal-paid-in capital;

- January 1, 2011: Full national treatment.

Equity participation: Vietnam may limit equity participation by foreign credit institutions in equitized Vietnamese state-owned banks to the same level as equity participation by Vietnamese banks. For capital contribution in the form of buying shares, the total equity held by foreign institutions and individuals in each Vietnam’s joint-stock commercial bank may not exceed 30%

of the bank's chartered capital, unless otherwise provided by Vietnam’s laws or authorized by a

74Retrieved from WT/ACC/VNM/48/Add.2, pp. 37-38.

Vietnamese competent authority. A branch of foreign commercial bank is not allowed to open other transaction points outside its branch office. Upon accession, foreign credit institutions are allowed to issue credit cards on a national treatment basis.75

(8) Health related and social services:

Under Mode 3 (commercial presence): Foreign service suppliers are permitted to provide services through the establishment of 100% foreign-invested hospital, joint venture with Vietnamese partners or through a business cooperation contract (BCC). The minimum investment capital for a commercial presence in hospital services must be at least USD 20 million for a hospital, USD 2 million for a policlinic unit and USD 200,000 for a specialty unit.76

(9) Tourism and travel related services:

Under Mode 3 (commercial presence): Foreign service suppliers are permitted to provide services in the form of joint ventures with Vietnamese partners with no limitation on foreign capital contribution. For a period of 8 years from the accession date, the services provided should be in parallel with investment in hotel construction, renovation, restoration or acquisition.77

(10) Recreational, cultural and sporting services:

Under Mode 3 (commercial presence): after 5 years from the date of accession, joint ventures with foreign capital contribution not exceeding 49% are permitted and only through a business cooperation contract or joint-venture with Vietnamese partners who are specifically authorized to provide these services. Foreign capital contribution shall not exceed 49% of the legal capital of the joint ventures.78

(11) Transport services:

Maritime transport services (passenger transportation less cabotage and freight transportation less cabotage).

Mentioning Mode 3 (commercial presence): After 2 years from the date of accession, foreign service suppliers are permitted to establish joint-ventures with foreign capital contribution not exceeding 49% of total legal capital. Foreign seafarers may be permitted to work in ships under the national flag of Vietnam (or registered in Vietnam) owned by joint-ventures in Vietnam but not exceeding one-third of total employees of the ships. The master or first chief executive must be a Vietnamese citizen.79

Maritime auxiliary services

Mentioning Mode 3 (commercial presence):

75Retrieved from (WT/ACC/VNM/48/Add.2, pp. 39-41).

76Retrieved from WT/ACC/VNM/48/Add.2, p. 43.

77Retrieved from WT/ACC/VNM/48/Add.2, p. 43.

78Retrieved from WT/ACC/VNM/48/Add.2, p. 44.

79Retrieved from WT/ACC/VNM/48/Add.2, p. 45.

Container handling services:80

Upon accession joint ventures with foreign capital contribution not exceeding 51% can be established. After 5 years, joint ventures can be established with no foreign ownership limitation.

Container station and depot services:81

Upon accession joint ventures with foreign capital contribution not exceeding 51% can be established. Seven years upon accession, 100% foreign own capital enterprise is allowed.82

Internal waterways transport(passenger transport and freight transport)

Under Mode 3 (commercial presence): Upon accession, foreign service suppliers are permitted to provide services only through the establishment of joint ventures with Vietnamese partners in which the capital contribution of the foreign side does not exceed 49% of total legal capital.83

Air transport services

Sales and marketing air products service (mode 3):airlines are permitted to provide service in Vietnam through their ticketing offices or agents in Vietnam.

Computer reservation services (mode 1): foreign service suppliers must use public telecommunication networks under the management of the Vietnam telecommunication authority.

Maintenance and repair of aircraft (mode 3): upon accession, joint-ventures are permitted with capital contribution from the foreign side not exceeding 51%. After 5 years from the date of accession, 100% foreign-invested enterprises shall be allowed.84

Rail transport services

Under Mode 3 (commercial presence): unbound except foreign suppliers are permitted to provide freight transport services through the establishment of joint ventures with Vietnamese partners in which the capital contribution of the foreign side not exceeding 49% of the total legal capital.85

Road transport services

Under Mode 3 (commercial presence): Upon accession, foreign service suppliers are permitted to provide passenger and freight transport services through business cooperation contracts or joint-ventures with the capital contribution of the foreign side not exceeding 49%.

80Public utility concession or licensing procedures may apply in case of occupation of the public domain (WT/ACC/VNM/48/Add.2, pp. 47-48).

81“Container station and depot services” means activities consisting of storing containers, whether in port areas or inland, with a view to their stuffing/stripping, repairing and making them available for shipments (WT/ACC/VNM/48/Add.2, pp. 47-48).

82Retrieved from WT/ACC/VNM/48/Add.2, pp. 47-48.

83Retrieved from WT/ACC/VNM/48/Add.2, p. 48.

84Retrieved from WT/ACC/VNM/48/Add.2, p. 49.

85Retrieved from WT/ACC/VNM/48/Add.2, p. 50.

After 3 years from the date of accession, subject to the needs of the market,86joint-ventures with foreign capital contribution not exceeding 51% may be established to provide freight transport services. 100% of joint-venture's drivers shall be of Vietnamese citizen.87

Services auxiliary to all modes of transport

Under Mode 3 (commercial presence):container handling services, except services provided at airports: Upon accession, foreign service suppliers are only permitted to provide services through the establishment of joint ventures with Vietnamese partners with the capital contribution of foreign side not exceeding 50%.88

Storage and warehouse services and freight transport agency services89

Mentioning Mode 3 (commercial presence): Upon accession joint ventures with foreign capital contribution not exceeding 51% can be established. Seven years after accession, 100%

foreign-invested enterprises shall be allowed.90 Other91

Mentioning Mode 3 (commercial presence): Upon accession, foreign service suppliers are only permitted to provide services through the establishment of joint ventures with Vietnamese partners with capital contribution from the foreign side not exceeding 49%. After 3 years from the date of accession, this limitation shall increase to 51%. Four years thereon, this capital limitation shall be abolished.92

Overall, Vietnam has made commitments on a wide range of services. In some cases Vietnam reserves the right to set the business limitation for foreign companies in Vietnam-for example in the telecommunication service sector, the eventual limits can be 49% or 65%, depending on the service. In a few cases, 100% foreign ownership is immediately permitted (for example in accountancy). In many cases, the permitted foreign ownership is phased in to reach 100% after a few years (for example express delivery courier services after five years). As is normal in this sector, the effect of the commitments depends also on complex relationships with domestic regulations-for example in the first two years, 100%-foreign-owned architectural firms

86The criteria taken into account are among others: creation of new jobs; positive foreign currency balance;

introduction of advanced technology, including management skills; reduced industrial pollution; professional training for Vietnamese workers; etc. (WT/ACC/VNM/48/Add.2).

87Retrieved from WT/ACC/VNM/48/Add.2, p. 50.

88Retrieved from WT/ACC/VNM/48/Add.2, p. 51.

89 Including freight forwarding services. These services mean the activities consisting of organizing and monitoring shipment operations on behalf of shippers, through the acquisition of transport and related services, preparation of documentation and provision of business information (WT/ACC/VNM/48/Add.2, p. 51).

90Retrieved from WT/ACC/VNM/48/Add.2, p. 51

91Includes the following activities: bill auditing; freight brokerage services; freight inspection, weighing and sampling services; freight receiving and acceptance services; transportation document preparation services.

These services are provided on behalf of cargo owners (WT/ACC/VNM/48/Add.2, p. 51).

92Retrieved from WT/ACC/VNM/48/Add.2, p. 52.

can only serve foreign companies. These commitments and some of the regulations are in the

“schedule” of commitments and other information on the regulations is in the working party report. The next item summarizes Vietnam’s commitments on trade in goods to the WTO members.

ドキュメント内 THE IMPACT OF WTO ACCESSION: CASE STUDY OF VIETNAM (ページ 56-64)

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