Decree 199/2025/ND-CP amend Decree 26/2023/ND/CP Export Tariff Schedule, Preferential Import Tariff Schedule

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 Law on Customs;

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 and supplement a number of articles of Decree No. 26/2023/ND-CP, and export duty rates and preferential import duty rates for a number of commodity items specified in the Export Tariff Schedule, the Preferential Import Tariff Schedule according to the List of dutiable commodity items promulgated together with Decree No. 26/2023/ND-CP

1. To add Points c.3.6 and c.3.7 to Clause 3, Article 8 of Decree No. 26/2023/ND-CP as follows:

“c.3.6/ In case the enterprise manufacturing/assembling automobiles eligible for duty incentive consideration under Points c.3.2, c.3.3 and c.3.4 of this Clause also manufactures/assembles electric automobiles, automobiles powered by fuel cells, hybrid automobiles, automobiles totally powered by biofuels or automobiles fueled by natural gas, it may, add up the quantity of electric automobiles, automobiles powered by fuel cells, hybrid automobiles, automobiles totally powered by biofuel or automobiles fueled by natural gas manufactured/assembled during the period of duty incentive consideration to the minimum general output and minimum specific output of the respective group or model of petrol- or diesel-fueled automobiles when determining the minimum general output and the minimum specific output of such group of model of automobiles upon duty incentive consideration.

c.3.7. In case the enterprise holds more than 35% of the charter capital of an automobile manufacturing/assembly company that is granted a certificate of eligibility for automobile manufacture/assembly by the Ministry of Industry and Trade (below referred to as the owning enterprise), such automobile manufacturing/assembly company may, if meeting the prescribed conditions, add up the output of its manufactured/assembled automobiles in order to calculate the minimum output when considering conditions for eligibility for incentives under the Tax Incentive Program. The owning enterprise shall take responsibility for determining the total output of the automobile manufacturing/assembly companies eligible for the Tax Incentive Program and holding more than 35% of charter capital in the period of duty incentive consideration.

The customs office of the locality where the automobile manufacturing/assembly company registers to participate in the Tax Incentive Program shall refund tax corresponding to the output of automobiles that are manufactured/assembled by such company and released from factory in the period of duty incentive consideration. If the owning enterprises or automobile manufacturing/assembly companies make false declarations, they shall be subject to retroactive collection of tax and sanctions for tax-related violations.”

2. To replace export duty rates and preferential import duty rates for a number of commodity items specified in Appendix I - Export Tariff Schedule, Appendix II - Preferential Import Tariff Schedule according to the List of dutiable commodity items promulgated together with Decree No. 26/2023/ND-CP with new export duty rates and preferential import duty rates specified in Appendices I and II to this Decree.

Article 2. To annul a number of points, clauses and articles of Decree No. 26/2023/ND-CP

1. To annul Point a.7, Clause 8, Article 8 of Decree No. 26/2023/ND-CP.

2. To annul Point 1, the item “commodity item annotation”, Chapter 72, Section I, Appendix II - Preferential Import Tariff Schedule according to the List of dutiable commodity items promulgated together with Decree No. 26/2023/ND-CP.

Article 3. Effect

1. This Decree takes effect on the date of 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 Appendices to this Decree are not translated.