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GOVERNMENT OF VIETNAM
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 199/2025/ND-CP

Hanoi, July 08, 2025

 

DECREE

ON AMENDMENTS TO DECREE NO. 26/2023/ND-CP DATED MAY 31, 2023 OF THE GOVERNMENT ON SCHEDULE OF EXPORT TARIFFS, SCHEDULE OF PREFERENTIAL IMPORT TARIFFS, TARIFF NOMENCLATURE, AND FIXED DUTIES, MIXED DUTIES, OUT-OF-QUOTA IMPORT DUTIES

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

Pursuant to the Law on Export and Import Duties dated April 06, 2016;

Pursuant to the Law on Tax Administration dated June 13, 2019; Law on amendments to Law on Securities, Law on Accounting, Law on Independent Audit, Law on 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 Penalties for 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 of the Socialist Republic of Vietnam to the agreement establishing the World Trade Organization;

At the request of the Minister of Finance;

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Article 1. Amendments to Decree No. 26/2023/ND-CP and export duty rates, preferential import tariffs imposed on some products prescribed in the Schedule of Export Tariffs and Schedule of Preferential Import Tariffs under Nomenclature of Taxable Products attached to Decree No. 26/2023/ND-CP

1. Additional of clauses c.3.6 and c.3.7 to clause 3 Article 8 of Decree No. 26/2023/ND-CP:

“c.3.6) If enterprises engaged in the production and/or assembly of automobiles eligible for incentives under points c.3.2, c.3.3, and c.3.4 of this clause additionally manufacture and/or assemble electric vehicles, fuel cell vehicles, hybrid vehicles, fully biofuel-powered vehicles, or natural gas-powered vehicles occur, the quantities of these vehicles within the period of consideration of grant of tax incentive may be added to the minimum general production output and minimum specific production output of each vehicle category and model using gasoline or diesel fuels to determine the minimum general production output and minimum specific production output of respective vehicle categories and models during the incentive consideration.

c.3.7) Where an enterprise holds more than 35% of the charter capital in automobile manufacturing and/or assembly companies granted the certificate of eligibility for automobile manufacture and assembly by the Ministry of Industry and Trade (hereinafter referred to as the owning enterprise), the production output of such companies, provided they fulfill the prescribed conditions, may be added to determine the minimum production output when considering the eligibility for the tax incentive program. The owning enterprise bears full responsibility for verifying whether the total actual production output of the eligible automobile manufacturing and/or assembly companies is eligible for tax incentives, and whether the ownership stake exceeds 35% of the charter capital within the period of consideration of grant of tax incentive.

The customs authority where a automobile manufacturing and/or assembly company registers to participate in the tax incentive program shall refund the tax amount corresponding to the production output of automobiles produced and assembled by such company within the period of consideration of grant of tax incentive. In cases where the owning enterprise or the automobile manufacturing and/or assembly company provides false declarations, they shall be subject to tax recovery and penalties in accordance with tax laws.”

2. The changes to the export duty rates, preferential import tariffs on some products prescribed in Appendix I - the Schedule of Export Tariffs, Appendix II – the Schedule of Preferential Import Tariffs under Nomenclature of Taxable Products attached to Decree No. 26/2023/ND-CP are specified in Appendix I and Appendix II attached to this Decree.

Article 2. Annulment to some articles of Decree No. 26/2023/ND-CP

1. Point a.7, clause 8, Article 8 of Decree No. 26/2023/ND-CP is annulled.

2. Point 1, “Explanatory Notes” part, Chapter 72, Section I, Appendix II - Schedule of Preferential Import Tariffs under Nomenclature of Taxable Products attached to Decree No. 26/2023/ND-CP.

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1. This Decree comes into force from the date on which it is signed.

2. Ministers, Heads of ministerial authorities, Heads of governmental authorities, Presidents of People's Committees of provinces and central-affiliated cities, relevant organizations and persons are responsible for implementing this Decree.

 

 

ON BEHALF OF THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Ho Duc Phoc

 

APPENDIX I

AMENDMENTS TO EXPORT TARIFFS ON SOME PRODUCTS IN APPENDIX I ATTACHED TO DECREE NO. 26/2023/ND-CP
(Attached to Decree No. 199/2025/ND-CP dated July 08, 2025 of the Government)

No.

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Description

Rate (%)

80

28.04

Hydrogen, rare gases and other non-metals

 

 

2804.10.00

- Hydrogen

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- Rare gases:

 

 

2804.21.00

- - Argon

0

 

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- - Other

0

 

2804.30.00

- Nitrogen

0

 

2804.40.00

- Oxygen

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2804.50.00

- Boron; tellurium

0

 

 

- Silicon:

 

 

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- - Containing by weight not less than 99.99% of silicon

0

 

2804.69.00

- - Other

0

 

2804.70.00

- Phosphorus:

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2804.70.00.10

- - Yellow phosphorus

5 %.

10% from January 01, 2026

15% from January 01, 2027

 

2804.70.00.90

- - Other

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2804.80.00

- Arsenic

0

 

2804.90.00

- Selenium

0

 

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AMENDMENTS TO PREFERENTIAL IMPORT TARIFFS ON SOME PRODUCTS IN APPENDIX II ATTACHED TO DECREE NO. 26/2023/ND-CP
(Attached to Decree No. 199/2025/ND-CP dated July 08, 2025 of the Government)

Code

Description

Rate (%)

39.01

Polymers of ethylene, in primary forms

 

3901.10

- Polyethylene having a specific gravity of less than 0.94:

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- - In the form of liquids or pastes:

 

3901.10.12

- - - Polyethylene containing 5% or less alpha-olefin monomers

0

3901.10.19

- - - Other

0

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- - Other:

 

3901.10.92

- - - Polyethylene containing 5% or less alpha-olefin monomers

2

3901.10.99

- - - Other

0

3901.20.00

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2

3901.30.00

- Ethylene-vinyl acetate copolymers

0

3901.40.00

- Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0,94

2

3901.90

- Other:

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3901.90.40

- - In dispersion

0

3901.90.90

- - Other

0

 

 

 

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Polymers of propylene or of other olefins, in primary forms

 

3902.10

- Polypropylene:

 

3902.10.30

- - In dispersion

3

3902.10.40

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3

3902.10.90

- - Other

3

3902.20.00

- Polyisobutylene

0

3902.30

- Propylene copolymers:

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3902.30.30

- - In the form of liquids or pastes

3

3902.30.90

- - Other

3

3902.90

- Other:

 

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- - Chlorinated polypropylene of a kind suitable for use in printing ink formulation

0

3902.90.90

- - Other

2

 

 

 

72.09

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- In coils, not further worked than cold-rolled (cold-reduced):

 

7209.15.00

- - Of a thickness of 3 mm or more

7

7209.16

- - Of a thickness exceeding 1 mm but less than 3 mm:

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7209.16.10

- - - Of a width not exceeding 1.250 mm

7

7209.16.90

- - - Other

7

7209.17

- - Of a thickness of 0,5 mm or more but not exceeding 1 mm:

 

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- - - Of a width not exceeding 1.250 mm

7

7209.17.90

- - - Other

7

7209.18

- - Of a thickness of less than 0,5 mm:

 

7209.18.10

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0%.

7% from September 01, 2025

 

- - - Other:

 

7209.18.91

- - - - Containing by weight less than 0,6% of carbon and of a thickness of 0,17 mm or less

7

7209.18.99

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7

 

- Not in coils, not further worked than cold-rolled (cold-reduced):

 

7209.25.00

- - Of a thickness of 3 mm or more

7

7209.26

- - Of a thickness exceeding 1 mm but less than 3 mm:

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7209.26.10

- - - Of a width not exceeding 1.250 mm

7

7209.26.90

- - - Other

7

7209.27

- - Of a thickness of 0,5 mm or more but not exceeding 1 mm:

 

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- - - Of a width not exceeding 1.250 mm

7

7209.27.90

- - - Other

7

7209.28

- - Of a thickness of less than 0,5 mm:

 

7209.28.10

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7

7209.28.90

- - - Other

7

7209.90

- Other:

 

7209.90.10

- - Corrugated

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7209.90.90

- - Other

7

 

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