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, Preferential Import Tariff Schedule, and List of commodities and their absolute, mixed and out-of-quota import duty rates

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; the November 29, 2024 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 National Reserves, and 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 on the Establishment of 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, Preferential Import Tariff Schedule, and 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, preferential import duty rates for a number of commodity items in the Export Tariff Schedule, Preferential Import Tariff Schedule according to the List of dutiable commodity items provided in Decree No. 26/2023/ND-CP

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

“c.3.6/ In case the automobile manufacturing/assembling enterprise that is considered for incentives specified at 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 or automobiles totally powered by biofuels or automobiles fueled by natural gases, it may, when determining the minimum general output and minimum specific output of models and groups of automobiles, add up the output of electric automobiles, automobiles powered by fuel cells, hybrid automobiles or automobiles totally powered by biofuels or automobiles fueled by natural gases manufactured/assembled during the period of duty incentive consideration to the minimum general output and minimum specific output of petrol- or diesel-fueled automobiles of the same group and model upon duty incentive consideration.

c.3.7/ In case an enterprise holds more than 35% of the charter capital of an automobile manufacturing/assembling company that has been granted a certificate of eligibility for automobile manufacture/assembly by the Ministry of Industry and Trade (below referred as owning enterprise), the automobile manufacturing/assembling company may, if satisfying the prescribed conditions, add up its manufactured/assembled automobile output to calculate the minimum output upon the consideration of the conditions for application of the duty incentive program. The owning enterprise shall bear responsibility for determining the total outputs of automobile manufacturing/assembling companies eligible for application of the duty incentive program and the ownership percentage of more than 35% of the charter capital during the tax incentive consideration period.

Customs offices where automobile manufacturing/assembling companies register their participation in the tax incentive program shall process tax refunds  corresponding to the outputs of automobiles manufactured/assembled by such companies that have rolled off production lines during the tax incentive consideration period. If the owning enterprise or automobile manufacturing/assembling company falsely declares actual figures, it shall be subject to retrospective collection of the deficit tax amount and sanctioned for their tax-related violations.”

2. To amend export duty rates, preferential import duty rates for a number of commodity items provided in Appendix I - the Export Tariff Schedule, provided in Appendix II - the Preferential Import Tariff Schedule according to the List of dutiable commodity items to Decree No. 26/2023/ND-CP into new export duty rates, preferential import duty rates provided 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 of Clause 8, Article 8 of Decree No. 26/2023/ND-CP.

2. To annul Point 1, part "Item Notes", Chapter 72, Section I, Appendix II - the Preferential Import Tariff Schedule according to the List of dutiable commodity items to 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