Decree 21/2025/ND-CP amend Article 9 of 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 Article 9 of 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 June 19, 2015 Law on Organization of the Government; and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration;

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

Pursuant to the June 13, 2019 Law on Tax Administration;

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 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 promulgates the Decree amending and supplementing Article 9 of 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.

Article 1. To amend the title of Article 9, and Clause 1, Article 9, of 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, as follows:

“Article 9. Preferential import duty rates applicable to materials, supplies and parts for manufacture/processing (assembly) of supporting industry products prioritized for development of the automobile manufacture and assembly industry until December 31, 2027 (below referred to as the Program on duty incentives for the automobile supporting industry)

1. Provisions on the preferential import duty rate of 0% applicable to materials, supplies and parts that cannot be domestically manufactured and are used for manufacture/processing (assembly) of products of the automobile supporting industry prioritized for development (below referred to as products of the automobile supporting industry) until December 31, 2027:

a/ At the time of registration of customs declaration forms, customs declarants shall make declaration and calculate duty for imported materials, supplies and parts at ordinary import duty rates or preferential import duty rates or special preferential import duty rates under regulations, and are not yet entitled to the duty rate of 0%.

b/ The preferential import duty rate of 0% applicable to materials, supplies and parts under the Program on duty incentives for the automobile supporting industry must comply with Clauses 2 thru 8 of this Article.”

Article 2. Implementation provisions and organization of implementation

1. This Decree takes effect on the date of its signing.

  2. The preferential import duty rates applicable to materials, supplies and parts for manufacture/processing (assembly) of products of the automobile supporting industry prioritized for development for the automobile manufacture and assembly industry specified in this Decree shall be applied until December 31, 2027. Enterprises that register for participation in the Program on duty incentives for the automobile supporting industry before the effective date of this Decree are not required to make re-registration for participation in the Program and are entitled to the incentives under this Decree.

3. 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