Decree 260/2025/ND-CP adjusting export duty rates for items 71.13, 71.14, 71.15 in Export Tariff Schedule to Decree 26/2023/ND-CP

DECREE

Adjusting the export duty rates applicable to a number of items under headings 71.13, 71.14 and 71.15 in the Export Tariff Schedule according to the List of dutiable commodity items promulgated together with the Government’s Decree No. 26/2023/ND-CP dated May 31, 2023, 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 on Import Duty and Export Duty No. 107/2016/QH13, amended and supplemented under Law No. 90/2025/QH15;

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

Pursuant to the Law on Customs No. 54/2014/QH13, amended and supplemented under Law No. 90/2025/QH15;

Pursuant to the National Assembly’s Resolution No. 71/2006/QH11, 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 hereby promulgates the Decree adjusting the export duty rates applicable to a number of items under headings 71.13, 71.14 and 71.15 in the Export Tariff Schedule according to the List of dutiable commodity items promulgated together with the Government’s Decree No. 26/2023/ND-CP dated May 31, 2023, 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. Adjusting the export duty rates applicable to a number of items specified in Appendix I promulgated together with the Government’s Decree No. 26/2023/ND-CP dated May 31, 2023, 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 adjust the export duty rates applicable to a number of items under headings 71.13, 71.14 and 71.15 in Appendix I - Export Tariff Schedule according to the List of dutiable commodity items promulgated together with the Government’s Decree No. 26/2023/ND-CP dated May 31, 2023, on the Export Tariff Schedule, Preferential Import Tariff Schedule, and List of commodities and their absolute, mixed and out-of-quota import duty rates, into new export duty rates as provided in the Appendix to with this Decree.

Article 2. Effect

1. This Decree takes effect from the date of its signing for promulgation.

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

ADJUSTING THE EXPORT DUTY RATES APPLICABLE TO A NUMBER OF ITEMS UNDER HEADINGS 71.13, 71.14 AND 71.15 IN APPENDIX I TO DECREE NO. 26/2023/ND-CP

(Attached to the Government’s Decree No. 260/2025/ND-CP dated October 10, 2025)