VietnameseDecree 72/2026/ND-CP adjust preferential import duty rates for petroleum products and materials in Preferential Import Tariff Schedule to Decree 26/2023/ND-CP
ATTRIBUTE
| Issuing body: | Government | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 72/2026/ND-CP | Signer: | Ho Duc Phoc |
| Type: | Decree | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 09/03/2026 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Commerce - Advertising, Export - Import, Tax - Fee - Charge |
THE GOVERNMENT No. 72/2026/ND-CP | THE SOCIALIST REPUBLIC OF VIETNAM Hanoi, March 9, 2026 |
DECREE
Adjusting the preferential import duty rates applicable to a number of petroleum products and raw materials for petroleum production in the Preferential Import Tariff Schedule 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;
Pursuant to the Customs Law No. 54/2014/QH13;
Pursuant to the Law Amending and Supplementing a Number of Articles of the Bidding Law, Law on Investment in the Form of Public-Private Partnership, Law on Customs, Law on Value-Added Tax, Law on Export Duty and Import Duty, Law on Investment, Law on Public Investment, and the Law on Management and Use of Public Property No. 90/2025/QH15;
Pursuant to the Law on Tax Administration No. 38/2019/QH14, which was amended and supplemented under Law No. 56/2024/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 preferential import duty rates applicable to a number of petroleum products and raw materials for petroleum production in the Preferential Import Tariff Schedule 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 preferential import duty rates applicable to a number of petroleum products and raw materials for petroleum production in the Preferential Import Tariff Schedule 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 preferential import duty rates applicable to a number of petroleum products and raw materials for petroleum production in Appendix II - Preferential Import 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 preferential import duty rates as provided in the Appendix to with this Decree.
Article 2. Effect
1. This Decree takes effect on the date of its signing and remains effective until April 30, 2026. After the expiration of this Decree, the preferential import duty rates applicable to a number of petroleum products and raw materials for petroleum production prescribed in the Appendix to this Decree shall comply with Decree No. 26/2023/ND-CP, except as provided in Clause 2 of this Article.
2. Where urgent requirements arise to ensure socio-economic development and stabilize the petroleum market, necessitating an extension of the effectiveness of this Decree, the Ministry of Industry and Trade shall submit a proposal to the Ministry of Finance for consolidation and submission to the Government for promulgation of a normative Resolution to extend the period of application of this Decree.
3. 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.
| ON BEHALF OF THE GOVERNMENT FOR THE PRIME MINISTER DEPUTY PRIME MINISTER |
Appendix
ADJUSTING THE PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF PETROLEUM PRODUCTS AND RAW MATERIALS FOR PETROLEUM PRODUCTION
IN APPENDIX II TO DECREE NO. 26/2023/ND-CP
(Attached to the Government’s Decree No. 72/2026/ND-CP dated March 9, 2026)
Heading | Description | Duty rate (%) |
27.07 | Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. |
|
2707.10.00 | - Benzene | 3 |
2707.20.00 | - Toluene | 0 |
2707.30.00 | - Xylene | 0 |
2707.40.00 | - Naphthalene | 0 |
2707.50.00 | - Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distil at 250°C by the ISO 3405 method (equivalent to ASTM D 86 method) | 0 |
| - Other: |
|
2707.91.00 | - - Creosote oils | 0 |
2707.99 | - - Other: |
|
2707.99.10 | - - - Raw materials for the production of carbon black | 0 |
2707.99.90 | - - - Other | 0 |
|
|
|
27.09 | Petroleum oils and oils obtained from bituminous minerals, crude. |
|
2709.00.10 | - Crude petroleum oils | 0 |
2709.00.20 | - Condensates | 0 |
2709.00.90 | - Other | 0 |
|
|
|
27.10 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils. |
|
| - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: |
|
2710.12 | - - Light oils and preparations: |
|
| - - - Motor spirit, leaded: |
|
2710.12.11 | - - - - RON 97 and above | 20 |
2710.12.12 | - - - - RON 90 and above but below RON 97 | 20 |
2710.12.13 | - - - Other RON | 20 |
| - - - Motor spirit, unleaded: |
|
| - - - - RON 97 and above |
|
2710.12.21 | - - - - - Unblended | 0 |
2710.12.22 | - - - - - Blended with ethanol | 0 |
2710.12.23 | - - - - - Other | 10 |
| - - - - RON 90 and above, but below RON 97: |
|
2710.12.24 | - - - - - Unblended | 0 |
2710.12.25 | - - - - - Blended with ethanol | 0 |
2710.12.26 | - - - - - Other | 10 |
| - - - - Of other RON: |
|
2710.12.27 | - - - - - Unblended | 10. |
2710.12.28 | - - - - - Blended with ethanol | 10. |
2710.12.29 | - - - - - Other | 10 |
| - - - Aviation spirit, of a kind used for aviation piston-engines: |
|
2710.12.31 | - - - - 100 octane and above | 7 |
2710.12.39 | - - - - Other | 7 |
2710.12.40 | - - - Tetrapropylene | 10. |
2710.12.50 | - - - White spirit | 10. |
2710.12.60 | - - - Low aromatic solvents containing by weight less than 1 % aromatic content | 10. |
2710.12.70 | - - - Other solvent spirits | 10. |
2710.12.80 | - - - Naphtha, reformate and other preparations for blending motor spirit | 0 |
| - - - Other: |
|
2710.12.91 | - - - - Alpha olefins | 10. |
2710.12.92 | - - - - Other, petroleum spirit, having a flashpoint of less than 23oC | 10. |
2710.12.99 | - - - - Other | 10 |
2710.19 | - - Other: |
|
2710.19.20 | - - - Topped crudes | 5. |
2710.19.30 | - - - Carbon black feedstock | 5. |
| - - - Lubricating oils and greases: |
|
2710.19.41 | - - - - Lubricating oil feedstock | 5. |
2710.19.42 | - - - - Lubricating oils for aircraft engines | 5. |
2710.19.44 | - - - - Lubricating greases | 5. |
2710.19.45 | - - - - Lubricating oils for textile raw materials | 5 |
2710.19.46 | - - - - Other lubricating oils | 5. |
2710.19.50 | - - - Oils for hydraulic brakes (brake fluid) | 3 |
2710.19.60 | - - - Transformer (transformer and current transformer) and circuit breakers oils | 5. |
| - - - Diesel fuel; fuel oils: |
|
2710.19.71 | - - - - Automotive diesel fuel | 0 |
2710.19.72 | - - - - Other diesel fuels | 0 |
2710.19.79 | - - - - Fuel oils | 0 |
2710.19.81 | - - - Aviation turbine fuel (jet fuel) having a flash point of 23°C or more | 0 |
2710.19.82 | - - - Aviation turbine fuel (jet fuel) having a flash point below 23°C | 0 |
2710.19.83 | - - - Other kerosines | 0 |
2710.19.89 | - - - Other medium oils and preparations | 5. |
2710.19.90 | - - - Other | 0 |
2710.20.00 | - Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; containing biodiesel and other than waste oils | 0 |
| - Waste oils: |
|
2710.91.00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | 20 |
2710.99.00 | - - Other | 20 |
|
|
|
29.02 | Cyclic hydrocarbons. |
|
| - Cyclanes, cyclenes and cycloterpenes: |
|
2902.11.00 | - - Cyclohexane | 0 |
2902.19.00 | - - Other | 0 |
2902.20.00 | - Benzene | 3 |
2902.30.00 | - Toluene | 0 |
| - Xylenes: |
|
2902.41.00 | - - o-Xylene | 0 |
2902.42.00 | - - m-Xylene | 0 |
2902.43.00 | - - p-Xylene | 0 |
2902.44.00 | - - Mixtures of xylene isomers | 0 |
2902.50.00 | - Styrene | 0 |
2902.60.00 | - Ethylbenzene | 0 |
2902.70.00 | - Cumene | 0 |
2902.90 | - Other: |
|
2902.90.10 | - - Dodecylbenzene | 0 |
2902.90.20 | - - Other alkylbenzenes | 0 |
2902.90.90 | - - Other | 0 |
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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