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4.92. Decree No. 111/2015/ND-CP (...) and MOIT Circular No. 55/2015/TT-BCT (...) regulate the procedures for providing incentives for the development of supporting industries, which are industries that produce raw materials, materials, components, and spare parts used to manufacture finished products. Incentives accorded may include reduced rates for corporate income tax, import duties, concessional loans from the Viet Nam Environmental Protection Fund, and investment credits, as well as some flexibilities in the declaration of VAT. (...)

4.106. (...) The authorities state that Viet Nam applies technical measures to second-hand motor vehicles, in compliance with the TBT Agreement. Prime Minister's Decisions No. 249/2005/QD-TTg and No. 16/2019/QD-TTg prescribe the implementation of emission standards for new, operating, and imported motor vehicles, including motorbikes. Second-hand motor vehicles less than five years from the date of manufacture can be imported; Decree No. 122/2016/ND-CP (...) regulates the type of tariff (specific, ad valorem, or compound) that applies to each type of car. Periodical inspections on emissions for motorcycles are to be included in the amendment to the Law on Road Traffic, which is currently being drafted.

4.107. (...) Energy labelling requirements in Prime Minister's Decision No. 04/2017/QD-TTg, issued on 9 March 2017, also apply for passenger cars up to nine passengers, motorbikes, and mopeds. (...).

4.115. Imports in 2018 amounted to more than USD 3 billion, (...) Applied tariffs range from zero to 14% (waste pharmaceuticals); (...).

4.121. (...) Viet Nam's GATS commitments cover 11 major services categories (out of 12 services categories) and 105 subsectors (out of 155 subsectors). [115] (...)

[115] Sector-specific commitments cover: business services; communication services; (...) environmental services; (...).

4.141. The authorities indicate that licensing criteria follow Viet Nam's GATS commitments, implying that 100% foreign-invested enterprises are allowed to operate in the country (except for some statutory insurance businesses ) [158] and that non-life branches of foreign insurance are permitted. (...)

[158] Insurance in construction and installation, insurance for oil and gas projects, and construction projects of high danger to the public security and the environment remain restricted business areas for 100% foreign-invested enterprises, per WTO document GATS/SC/142, 19 March 2007.

4.181. The aviation industry is under the management of the Civil Aviation Authority of Viet Nam (CAAV), a government agency under the MOT. Its functions include: formulating plans and programmes to develop civil aviation; (...)environmental protection (...).

4.190. To support the sector during the COVID-19 pandemic, the MOT issued Circular No. 19/2020/TT-BGTVT on 1 September 2020, which applies a 50% reduction for take-off, landing, and air navigation service fees between 1 March and 30 September 2020. The Standing Committee of the National Assembly issued Resolution No. 979/2020/UBTVQH14 on 27 July 2020, reducing by 30% the environmental protection tax applied on jet fuel from 1 August to 31 December 2020.

Table A3. 4 Goods subject to import restriction, 2020
Under the Ministry of Agriculture and Rural Development
- Samples of precious and rare, endangered, wild animals and plants from natural resources under Appendix I to CITES for non-commercial purpose (based on the provisions of the CITES, prescribing conditions and guiding procedures for import);
- Samples of endangered and wild animals and plants from natural resources under Appendix II or III to CITES, and samples of endangered and wild animals and plants under Appendix II or III to CITES from breeding, rearing, artificial tree planting (based on the provisions of the CITES, prescribing conditions and guiding procedures for import);

Table A3. 4 Goods subject to import restriction, 2020
Under the Ministry of Agriculture and Rural Development
- Materials for production of biological and microbiological preparations, chemicals and substances used in aquaculture to improve environment (regulations on the management of quality of imported materials);