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 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

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Pursuant to the Law on Organization of the Government dated June 19, 2015, and the Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

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;

Pursuant to the Law on Customs 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 Article 9 of 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.

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

a) At the time of registration of customs declaration forms, customs declarants shall make declaration and calculate import 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% for materials, supplies and parts under the Program on duty incentives for the automobile supporting industry shall be applied under Clauses 2 thru 8 of this Article.”.

Article 2. Effect and implementation organization

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

2. 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 specified in this Decree shall be applied until December 31, 2027. Enterprises that have registered for participating in the Program on duty incentives for the automobile supporting industry regulated before the effective date of this Decree are not required to re-register for participating in the Program on duty incentives for the automobile supporting industry, and are entitled to incentives under this Decree.