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 for a number of commodity items of the Export Tariff Schedule according to the List of dutiable commodity items promulgated together with the Government’s Decree No. 26/2023/ND-CP of May 31, 2023, on the Export Tariff Schedule, the Preferential Import Tariff Schedule, and the List of commodities and their absolute, mixed and out-of-quota import duty rates^[1]

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

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

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

Pursuant to Law No. 90/2025/QH15 Amending and Supplementing a Number of Articles of the Bidding Law, the Law on Investment in the Form of Public-Private Partnership, the Law on Customs, 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 Assets;

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

Pursuant to the National Assembly’s Resolution No. 71/2006/QH11 of November 29, 2006, ratifying the Protocol of Accession of the Socialist Republic of Vietnam to the Agreement Establishing the World Trade Organization;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing export duty rates of a number of commodity items of the Export Tariff Schedule according to the List of dutiable commodity items promulgated together with the Government’s Decree No. 26/2023/ND-CP of May 31, 2023, on the Export Tariff Schedule, the Preferential Import Tariff Schedule, and the List of commodities and their absolute, mixed and out-of-quota import duty rates.

Article 1. To amend and supplement export duty rates for a number of commodity items of the Export Tariff Schedule according to the List of dutiable commodity items promulgated together with the Government’s Decree No. 26/2023/ND-CP of May 31, 2023, on the Export Tariff Schedule, the Preferential Import Tariff Schedule, and the List of commodities and their absolute, mixed and out-of-quota import duty rates.

To amend and supplement the export tax rates for a number of commodity items provided in Appendix I - the Export Tariff Schedule according to the List of dutiable commodity items promulgated together with the Government’s Decree No. 26/2023/ND-CP of May 31, 2023, into new export duty rates provided in the Appendix to this Decree (below referred to as Decree No. 26/2023/ND-CP).

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

1. To replace the phrase “the Ministry of Planning and Investment” 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, Appendix II with the phrase “the Ministry of Finance”.

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

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

Article 3. Effect

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

2. Ministers, heads of ministerial-level agencies, Chairpersons of provincial-level People’s Committees, and related organisations and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
NGUYEN VAN THANG

Appendix

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

(To the Government’s Decree No. 201/2026/ND-CP of June 8, 2026)

Notes:

- The “bismuth cement” commodity item belonging to the headings 8106.10.10.20, 8106.10.90.20, 8106.90.10.20 and 8106.90.90.20 are products in powder form (sized < 0.1mm) or in plumps, containing bismuth exceeding 70%, with impurities such as iron, copper, etc., with ranging from dark grey to blackish grey in colour, that meets the following production process:

Bismuth cement products, recovered from bismuth-containing minerals in primal ores containing bismuth of approximately 0.05%-0.1%, is put for crushing and grinding for being put into the flotation process.

After the flotation process, Bismuth ore concentrate is obtained with a content of approximately 9%-11%. Bismuth ore concentrate products are put for leaching (soaking) in an H­­2SO4 environment added with NaCl. The products obtained after the leaching are then settled and filtered to obtain a BiCl3 solution. This bismuth solution is then purified to remove impurities for obtaining clear BiCl₃ solution. The BiCl₃ solution is then cemented (precipitated) using Zn/Fe metal powder (Fe is commonly used). Here, iron powder is added to BiCl₃ solution, and Bismuth has BiCl3 desalinised by iron, and precipitated in the form of Bismuth powder. This Bismuth product recovery process is called the “cementation” process.

The bismuth powder product obtained after the precipitation is then refined, filtered and washed to obtain a cleaner Bismuth powder, also known as Bismuth cement product, containing bismuth exceeding 70%, with accompanying impurities including Cu, Fe, S, etc. (the composition and content of accompanying impurities depend on the characteristics and composition of bismuth-containing ores); the product is in powder form or in lumps, ranging from dark grey to blackish grey in colour, sized < 0.1 mm.

- In case of a doubt about exported products, post-clearance inspection shall be carried out according to current regulations to determine the origin, production process and product quality.-