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 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 the February 18, 2025 Law on Organization of the Government;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

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

Pursuant to the June 23, 2014 Customs Law;

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 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 (below referred to as Decree No. 26/2023/ND-CP).

Article 1. To amend the export duty rates for cement clinker products specified in the Export Tariff  Schedule according to the List of dutiable commodity items provided in the Appendix to Decree No. 26/2023/ND-CP

To amend the export duty rates for cement clinker products specified in Appendix I - The Export Tariff Schedule according to the List of dutiable commodity items provided in the Appendix to Decree No. 26/2023/ND-CP into new export duty rates specified in the Appendix to this Decree.

Article 2. Effect

1. This Decree takes effect on its signing.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and related organizations and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
HO DUC PHOC

* The Appendix to this Decree is not translated.