According to the Decree, the export duty rates applicable to certain goods under Headings 71.13, 71.14, and 71.15 in Appendix I – Schedule of Export Tariffs under Nomenclature of Taxable Products enclosed with Decree No. 26/2023/ND-CP on Schedule of Export Tariffs, Schedule of Preferential Import Tariffs, Tariff Nomenclature, and fixed duties, mixed duties, and out-of-quota import duties, have been revised to new export duty rates as prescribed in the Appendix enclosed with Decree No. 260/2025/ND-CP.
Specifically, under Heading 71.15: Other articles of gold or silver (HS code 7115.90.10), the export duty rate is reduced from 1% to 0%, effective from October 10, 2025.
In addition, under Heading 71.13:
+ The export duty rate on jewelry and parts thereof of silver, whether or not plated or clad with other precious metal (HS codes 7113.11.10 and 7113.11.90), and jewelry and parts thereof of base metal clad with precious metal (HS codes 7113.20.10 and 7113.20.90), remains at 0%.
+ The export duty rate on jewelry and parts thereof of other precious metal, whether or not plated or clad with precious metal (HS codes 7113.19.10 and 7113.19.90), is reduced from 1% to 0%.
- Under Heading 71.14: For articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal, the Decree maintains the export duty rate at 0% for silver wares and wares of base metal clad with precious metal, while reducing the rate for wares of other precious metal from 1% to 0%.
According to Clause 1 Article 3 of Decree No. 24/2012/ND-CP gold jewelry and fine arts are gold products containing at least 8 carats (equivalent to 33,33%), processed and crafted to meet jewelry or fine-art decoration needs.
See more details in Decree No. 260/2025/ND-CP of Vietnam, effective as of October 10, 2025.
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