GOVERNMENT OF
VIETNAM
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 199/2025/ND-CP
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Hanoi, July 08,
2025
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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