Decree 73/2025/ND-CP amend preferential import duty rates in Preferential Import Tariff Schedule under Decree 26/2023/ND-CP

DECREE

Amending and supplementing the preferential import duty rates of certain goods in the Preferential Import Tariff Schedule according to the List of dutiable commodity items issued together with 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

Pursuant to the Law on Organization of the Government dated February 18, 2025;

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

Pursuant to the Law on Tax Administration dated June 13, 2019; the 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 Assets, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, and the Law on Handling of Administrative Violations dated November 29, 2024;

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to Resolution No. 71/2006/QH11 dated November 29, 2006, of the National Assembly, ratifying the Protocol of Accession to the Agreement Establishing the World Trade Organization of the Socialist Republic of Vietnam;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree amending and supplementing the preferential import duty rates of certain goods in the Preferential Import Tariff Schedule according to the List of dutiable commodity items issued together with 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 and supplementing the preferential import duty rates of certain goods provided in Appendix II - Preferential Import Tariff Schedule according to the List of dutiable commodity items specified in Article 3 of Decree No. 26/2023/ND-CP

To amend and supplement the preferential import duty rates of certain goods provided in Appendix II - Preferential Import Tariff Schedule according to the List of dutiable commodity items specified in Article 3 of the Government’s Decree No. 26/2023/ND-CP dated May 31, 2023 with new preferential import duty rates as specified in the Appendix to this Decree.

Article 2. Effect

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

2. Ministers, Heads of ministerial-level agencies, Heads of Government-attached agencies, Chairpersons of the People's Committees of provinces and centrally-run cities, and relevant organizations and individuals shall be responsible for the implementation of this Decree.

On behalf of the Government

For the Prime Minister

Deputy Prime Minister

HO DUC PHOC

* All Appendices are not translated herein.