Decree 201/2026/ND-CP amending export duty rates in Export Tariff Schedule in Decree 26/2023/ND-CP

DECREE

Amending and supplementing export duty rates of a number of commodity items in the Export Tariff Schedule according to the List of dutiable commodity items issued together with the Decree No. 26/2023/ND-CP on the Export Tariff Schedule, Preferential Import Tariff Schedule, and List of commodities and their absolute, mixed and out-of-quota import duty rates

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law No. 107/2016/QH13 on Import Duty and Export Duty;

Pursuant to the Law on Customs No. 54/2014/QH13;

Pursuant to the Law on Amending and Supplementing a Number of Articles of the Bidding Law, the Law on Investment in the Form of Public-Private Partnership, the Customs Law, the Law on Value-Added Tax, the Law on Import Duty and Export Duty, the Law on Investment, the Law on Public Investment, and the Law on Management and Use of Public Property No. 90/2025/QH15;

Pursuant to the Law No. 38/2019/QH14 on Tax Administration, which was amended and supplemented by the Law No. 56/2024/QH15;

Pursuant to the Resolution No. 71/2006/QH11 of the National Assembly on ratifying the Protocol of Accession of the Socialist Republic of Vietnam to the Agreement on Establishing the World Trade Organization;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree amending and supplementing export duty rates of a number of commodity items in the Export Tariff Schedule according to the List of dutiable commodity items issued together with the Decree No. 26/2023/ND-CP on the Export Tariff Schedule, Preferential Import Tariff Schedule, and List of commodities and their absolute, mixed and out-of-quota import duty rates.

Article 1. Amending and supplementing export duty rates of a number of commodity items in the Export Tariff Schedule according to the List of dutiable commodity items issued together with the Decree No. 26/2023/ND-CP on the Export Tariff Schedule, Preferential Import Tariff Schedule, and List of commodities and their absolute, mixed and out-of-quota import duty rates

To amend and supplement export duty rates of a number of commodity items defined in the Appendix I of the Export Tariff Schedule according to the List of dutiable commodity items issued together with the Decree No. 26/2023/ND-CP to new export duty rates defined in the Appendix issued together with this Decree.

Article 2. Repealing a number of phrases in the Decree No. 26/2023/ND-CP

1. To replace the phrase “the Ministry of Planning and Investment” with the phrase “the Ministry of Finance” in Clause 1 Article 6, Point a.1 Clause 3 Article 8, Point c.2 Clause 3 Article 9, Clause 2 Article 11, and Points b.1.1 and b.9.1 Clause 2.2 Section II of Appendix II.

2. To replace the phrase “the Ministry of Transport” with the phrase “the Ministry of Construction” at Point b.4 Clause 2.2 Section II of Appendix II.

3. To replace the phrase “the Ministry of Information and Communications” with the phrase “the Ministry of Science and Technology” at Point b.8 Clause 2.2 Section II of Appendix II, Form No. 03, and Form No. 04.

Article 3. Effect

1. This Decree takes effect on July 23, 2026.

2. Ministers, heads of ministerial-level agencies, chairpersons of People’s Committees of provinces and centrally-run cities, and related organizations and individuals shall implement this Decree.

Appendix

AMENDING AND SUPPLEMENTING EXPORT DUTY RATES OF A NUMBER OF COMMODITY ITEMS DEFINED IN THE APPENDIX I TO THE DECREE NO. 26/2023/ND-CP

(Issued together with the Decree No. 201/2026/ND-CP dated June 08, 2026 of the Government)

Note:

- The commodity “Bismuth cement” under HS codes of 8106.10.10.20, 8106.10.90.20, 8106.90.10.20, 8106.90.90.20 is a powder product (particle size < 0.1 mm) or a product in lumps, containing more than 70% of bismuth (Bi), with other elements such as iron, copper, etc., and in dark grey to blackish-grey color. The product must be manufactured through the following process:

Bismuth cement is recovered from bismuth-bearing minerals contained in run-of-mine ore with a bismuth content of approximately 0.05% - 0.1%. The ore is fed into a crushing and grinding system before undergoing the flotation process.

Following flotation, a bismuth concentrate containing approximately 9%–11% of bismuth is obtained. The bismuth concentrate undergoes leaching of bismuth in a sulfuric acid (H₂SO₄) medium with the addition of sodium chloride (NaCl). After leaching, the resulting material is settled and filtered to obtain a BiCl₃ solution. The bismuth solution is subsequently purified to remove impurities, yielding a purified BiCl₃ solution. The BiCl₃ solution undergoes a cementation (precipitation) process using zinc or iron powder (iron is commonly used in practice). At this stage, iron powder is added to the BiCl₃ solution to reduce BiCl₃ to bismuth, causing the bismuth to precipitate out as a bismuth powder. This bismuth recovery process is referred to as the cementation process.

After precipitation, bismuth powder is obtained. The bismuth powder is further refined, filtered and washed to produce a cleaner bismuth powder product. This product is also referred to as bismuth cement, containing more than 70% of bismuth, with accompanying elements including copper (Cu), iron (Fe), sulfur (S), etc. (The composition and content of accompanying elements depend on the characteristics and composition of the mined bismuth-bearing ore). The product is in powder or in lumps, in dark grey to blackish-grey color, with a particle size of less than 0.1 mm.

- In cases where there is doubt regarding exported products, post-clearance inspection shall be conducted in accordance with the applicable regulations to determine the origin, manufacturing process and product quality.