Decree 108/2025/ND-CP amend Decree 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

DECREE

Amending and supplementing 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 dated February 18, 2025;

Pursuant to the Law on Import Duty and Export Duty dated April 06, 2016;

Pursuant to the Law on Tax Administration dated June 13, 2019; the Law Amending and Supplementing a Number of Articles of the Law on Securities, Accounting Law, Law on Independent Audit, Law on the State Budget, Law on Management and Use of Public Property, Law on Tax Administration, Law on Personal Income Tax, Law on the National Reserve and Law on Handling of Administrative Violations dated November 29, 2024;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the National Assembly's Resolution No. 71/2006/QH11 dated November 29, 2006, ratifying the Protocol on the 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 promulgate the Decree amending and supplementing 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 (hereinafter referred to as Decree No. 26/2023/ND-CP).

Article 1. Amending the export duty rates applicable to cement clinkers specified in the Export Tariff Schedule according to the List of dutiable commodity items promulgated together with Decree No. 26/2023/ND-CP

To amend the export duty rates applicable to cement clinkers in Appendix I - Export Tariff Schedule according to the List of dutiable commodity items, promulgated together with Decree No. 26/2023/ND-CP into the new ones specified in the Appendix to 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, heads of government-attached agencies, chairpersons of People’s Committees of provinces and centrally-run cities, and related organizations and individuals shall implement this Decree.

Appendix

AMENDING THE EXPORT DUTY RATES APPLICABLE TO CEMENT CLINKERS IN APPENDIX I TO DECREE NO. 26/2023/ND-CP

(Attached to the Government’s Decree No. 108/2025/ND-CP dated May 19,2025)

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