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THE GOVERNMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No: 260/2025/ND-CP
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Hanoi, October
10, 2025
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DECREE
AMENDMENTS
TO EXPORT DUTY RATES IMPOSED ON COMMODITIES UNDER HEADINGS 71.13, 71.14
AND 71.15 IN THE SCHEDULE OF EXPORT TARIFFS UNDER NOMENCLATURE OF TAXABLE
PRODUCTS ISSUED TOGETHER WITH THE GOVERNMENT ‘S DECREE NO.
26/2023/ND-CP DATED MAY 31, 2023 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
No. 63/2025/QH15;
Pursuant to the Law on Export and Import Duties
No. 107/2016/QH13 as amended by Law No. 90/2025/QH15;
Pursuant to the Law on Tax Administration No.
38/2019/QH14 as amended by Law No. 56/2024/QH15;
Pursuant to the Law on Customs No. 54/2014/QH13
as amended by Law No. 90/2025/QH15;
Pursuant to Resolution No. 71/2006/QH11 dated
November 29, 2006 of the National Assembly on ratification of Protocol on
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 export
duty rates imposed on commodities stipulated in Appendix I issued together
with the Government’s Decree No. 26/2023/ND-CP dated may 31, 2023 on
Schedule of Export Tariffs, Schedule of Preferential Import Tariffs, Tariff
Nomenclature and fixed duties, mixed duties, out-of-quota import duties
Export duty rates imposed on commodities under
headings 71.13, 71.14 and 71.15 in the Schedule of Export Tariffs under
nomenclature of taxable products issued together with the Government‘s
Decree No. 26/2023/ND-CP dated may 31, 2023 on Schedule of Export Tariffs,
Schedule of Preferential Import Tariffs, Tariff Nomenclature and fixed duties,
mixed duties, out-of-quota import duties shall be amended to the new export
duty rates specified in the Appendix issued together with this Decree.
Article 2. Effect
1. This Decree comes into force from the day on which
it is signed.
2. Ministers, Heads of ministerial-level agencies,
Chairpersons of People's Committees of provinces and relevant organizations and
individuals shall implement this Decree.
ON BEHALF OF
THE GOVERNMENT
PP. PRIME
MINISTER
DEPUTY PRIME MINISTER
Ho Duc Phoc
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APPENDIX
AMENDMENTS TO EXPORT DUTY RATES IMPOSED ON
COMMODITIES UNDER HEADINGS 71.13, 71.14 AND 71.15 IN APPENDIX I ISSUED
TOGETHER WITH THE GOVERNMENT’S DECREE NO. 26/2023/ND-CP
(issued together with the Government’s Decree No. 260/2025/ND-CP
dated October 10, 2025)
No.
Code
Description
Rate (%)
134
71.13
Jewelry and parts of jewelry, of precious
metal or metal clad with precious metal
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- Of precious metal, whether or not plated or
clad with precious metal:
7113.11
- - Of silver, whether or not plated or clad with
precious metal:
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- - - Parts
0
7113.11.90
- - - Other types
0
7113.19
- - Of other precious metal, whether or not
plated or clad with precious metal:
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7113.19.10
- - - Parts
0
7113.19.90
- - - Other types
0
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- Of base metal clad with precious metal:
7113.20.10
- - Parts
0
7113.20.90
- - Other types
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135
71.14
Articles of goldsmiths' or silversmiths' wares
and parts thereof, of precious metal or metal clad with precious metal.
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- Of precious metal, whether or not plated or
clad with precious metal:
7114.11.00
- - Of silver, whether or not plated or clad with
precious metal
0
7114.19.00
- - Of other precious metal, whether or not
plated or clad with precious metal
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7114.20.00
- Of base metal clad with precious metal
0
136
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Other products of precious metal or metal clad
with precious metal
7115.10.00
- Catalysts in the form of woven or mesh sheets,
of platinum
0
7115.90
- Other types:
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7115.90.10
- - Of gold or silver
0
7115.90.20
- - Of metal clad with gold or silver
0
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- - Other types
0