Consolidated Document No. 03/VBHN-BTC Issuing the Regulation on Duty-Free Sales Business

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
No.: 03/VBHN-BTC	Hanoi, February 12, 2026

 

DECREE^[1]

DETAILING IMPLEMENTATION OF CERTAIN PROVISIONS OF THE VALUE ADDED TAX LAW

Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing implementation of certain provisions of the Value Added Tax Law, which took effect from July 1, 2025, has been amended and supplemented by:

Decree No. 359/2025/NĐ-CP dated December 31, 2025 of the Government amending and supplementing certain provisions of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government detailing implementation of certain provisions of the Value Added Tax Law, which took effect from January 1, 2026.

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

Pursuant to the Value Added Tax Law day 26 month 11 year 2024;

Pursuant to the Law Amending and Supplementing Certain Provisions of the Bidding Law, Public-Private Partnership Investment Law, Customs Law, Value Added Tax Law, Export Duty and Import Duty Law, Investment Law, Government Investment Law, Management and Use of State Property Law dated June 25, 2025;

At the proposal of the Minister of Finance;

The Government promulgates this Decree detailing implementation of certain provisions of the Value Added Tax Law^[2].

Chapter I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree details regarding taxpayers as stipulated in Clause 1, 4 and Clause 5 Article 4 and taxpayers when foreign suppliers provide services to buyers who are businesses operating in Vietnam applying the tax deduction method as provided for in Clause 4 Article 4, non-taxable objects under Article 5, taxable value under Article 7, time of determining value added tax under Clause 2 Article 8, tax rates under Clause 1 and Clause 2 Article 9, tax deduction methods under Article 11, direct calculation method under Clause 1 Article 12, input tax deductions under Article 14 and VAT refund under Article 15 of the Value Added Tax Law.

Article 2. Applicability

The applicability of this Decree includes:

1. Taxpayers as provided for in Article 3 of this Decree.

2. Tax administration agencies as prescribed by tax management laws.

3. Other organizations and individuals related to the matter.

Article 3. Taxpayers

Taxpayers shall comply with the provisions set forth in Article 4 of the Value Added Tax Law. Certain cases are detailed as follows:

1. Taxpayers specified in Clause 1 of Article 4 of the Value Added Tax Law include:

a) Organizations established and registered for business under the Enterprise Law, Cooperative Law, and other specialized laws.

b) Economic organizations of political organizations, political-social organizations, social organizations, occupational associations, military units, public institutions, and other organizations.

c) Foreign-invested enterprises and foreign parties participating in joint ventures under the Investment Law; foreign organizations and individuals engaged in business activities in Vietnam without establishing a legal entity there.

d) Export processing enterprises conducting other business activities as prescribed by laws on industrial park management and economic zones.

đ) Households, individuals engaged in production and business operations; independent traders.

e) Other organizations and individuals involved in production and business operations.

2. Taxpayers specified in Clause 4 and Clause 5 of Article 4 of the Value Added Tax Law include:

a) Foreign suppliers without a permanent establishment in Vietnam conducting electronic commerce or platform-based business activities with organizations and individuals in Vietnam (hereinafter referred to as foreign suppliers); foreign organizations managing digital platforms shall withhold and pay on behalf of the tax liabilities of foreign suppliers; Vietnamese businesses applying the input VAT method for purchasing services from foreign suppliers without a permanent establishment in Vietnam through e-commerce channels or digital platforms shall withhold and pay on behalf of the tax liabilities of foreign suppliers. The implementation by taxpayers specified herein of withholding and paying on behalf of the tax liabilities of foreign suppliers shall be carried out in accordance with laws governing tax administration.

b) Taxpayers specified in Clause 5 of Article 4 of the Value Added Tax Law are organizations managing e-commerce trading platforms, organizations managing digital payment platforms, which shall comply with the provisions of Government Decree No. 117/2025/NĐ-CP dated June 9, 2025 on tax management for business activities conducted through electronic commerce and digital platforms by households and individuals.

Article 4. Tax-exempt objects

The tax-exempt objects shall be implemented in accordance with the provisions of Article 5 of the Value Added Tax Law. Certain cases are detailed as follows:

1. Agricultural products, planted forests, livestock, aquaculture and fishing products that have not been processed into other products or only undergone simple processing by organizations and individuals for sale and at the import stage. Among these, simply processed products include those that have merely been cleaned, dried, sun-dried, peeled, milled, crushed, husked, dehusked, shelled, split, cut, ground, polished, pasted, divided into parts, bone removal, minced, skinned, ground, flattened, salted, vacuum-packed, cold-stored (chilled or frozen), sulfur-preserved, chemically treated to prevent spoilage, soaked in a sulfur solution or other preservative solutions and other common preservation methods.

In cases where it is not determinable, the Ministry of Agriculture and Environment shall be responsible for determining whether such agricultural products, planted forests, livestock, aquaculture and fishing products are unprocessed or only simply processed based on the production process provided by the taxpayer in accordance with the law.

1b.^[3] Enterprises, cooperatives, cooperative unions purchasing agricultural products, planted forests, livestock, aquaculture and fishing products that have not been processed into other products or only undergone simple processing for sale to other enterprises, cooperatives, cooperative unions shall not declare or pay value added tax but are entitled to deduct input VAT.

In this context:

a) Enterprises, cooperatives, cooperative unions applying the deduction method of value added tax selling agricultural products, planted forests, livestock, aquaculture and fishing products that have not been processed into other products or only undergone simple processing to other enterprises, cooperatives, cooperative unions at the trading stage shall not declare or pay value added tax.

b) In cases where enterprises, cooperatives, cooperative unions applying the deduction method of value added tax sell agricultural products, planted forests, livestock, aquaculture and fishing products that have not been processed into other products or only undergone simple processing to households, individuals engaged in production and business activities and other organizations and individuals, they must calculate value added tax at a rate of 5% as stipulated in Clause 3 of Article 19 of this Decree.

c) Households, individuals engaged in production and business activities, enterprises, cooperatives, cooperative unions and other economic organizations applying the direct calculation method of value added tax when selling agricultural products, planted forests, livestock, aquaculture and fishing products that have not been processed into other products or only undergone simple processing at the trading stage shall calculate the payable value added tax based on revenue by multiplying 1% (percentage) with the revenue.

2. Housing assets of state-owned property sold to tenants in accordance with the law on housing.

3. Transfer of land use rights as prescribed by the law on land.

4. The following financial, banking, securities trading and commercial services:

a) Credit services as stipulated by laws governing credit institutions and specific fees listed in the Loan Agreement between the Government of Vietnam and foreign lenders. b) Lending services provided by taxpayers who are not credit institutions.

c) Securities trading includes securities brokerage, proprietary trading, underwriting issuance of securities, investment advisory for securities, management of securities investment funds, portfolio management of securities in accordance with the law on securities.

c) Securities trading includes securities brokerage, proprietary securities trading, underwriting of security issuance, securities investment advisory services, management of securities investment funds, and portfolio management in accordance with the law on securities.

d) Capital transfer includes transferring part or all of the invested capital into another economic organization (regardless of whether a new legal entity is established), transferring securities, transferring equity contribution rights and other forms of capital transfer as prescribed by law, including selling a business to another enterprise for production and operation purposes, with the purchasing enterprise assuming all rights and obligations of the selling enterprise in accordance with the law. The capital transfer specified herein does not include project transfers or asset sales.

đ) Debt sale includes selling receivables and payables, and deposit certificates between taxpayers who are not credit institutions.

e) Foreign currency trading.

g) Derivative products as prescribed by laws on credit institutions, securities, and commerce, including: interest rate swaps; forward contracts; futures contracts; call and put options; and other derivative products.

h) Selling collateral assets of an organization wholly owned by the State with 100% capital contribution established by the Government for the purpose of buying and selling debts to handle non-performing loans of Vietnamese credit institutions.

The Ministry of Finance shall provide detailed regulations on securities trading services and securities transfer as specified in points c and d of this clause.

5. Funeral services include renting funeral houses, cars for funerals, burying the deceased under various forms, moving graves, maintaining graves, and must be provided by entities authorized to operate such services. tang lễ cung cấp.

6. Maintenance, repair, and construction activities funded by public contributions and humanitarian aid (accounting for 50% or more of the total project cost); if public contributions and humanitarian aid account for less than 50% of the total project funding, then the entire value of the project is subject to VAT.) This applies to historical-cultural sites, scenic spots, cultural and artistic works, public service facilities, infrastructure, and housing for social policy beneficiaries. Specifically:

a) Public contributions include both individual and organizational donations.

b) Historical-cultural sites and scenic spots as specified herein shall be implemented in accordance with laws on cultural heritage.

c) Public service facilities and infrastructure are non-commercial projects that do not generate revenue. Projects specified herein shall be carried out according to the provisions of point 2 Section I and Section III Appendix I promulgated by Decree No. 06/2021/NĐ-CP dated January 26, 2021 of the Government detailing regulations on construction quality management, construction implementation, and maintenance.

d) Social policy beneficiaries as specified herein include: persons with meritorious service according to laws on persons with meritorious service; social welfare recipients receiving state budget allowances; individuals from poor or near-poor households and other cases as prescribed by law.

7. Educational and vocational training activities in accordance with laws on education and vocational training. In the case where educational and vocational training institutions have agency receipts and payments, they are exempt from VAT; goods and services provided to these institutions by organizations or individuals shall be subject to VAT as prescribed.

8. Publishing, importing, distributing newspapers, magazines, newsletters, special issues, political books, textbooks, teaching materials, legal texts, science and technology books, books for external information dissemination, books printed in ethnic minority scripts and propaganda posters, including audio or video recordings or electronic data; printing money. Specifically:

a) Political books are books that propagate the political guidelines of the Party and State to serve specific political tasks, commemorations, or traditional days of organizations at various levels and sectors; statistical books, propaganda on good deeds and exemplary individuals; books containing speeches and theoretical studies by Party and State leaders..

b) Textbooks are books used for teaching and learning from preschool to secondary school (including reference books suitable for teachers and students in line with the educational curriculum)..

c) Lecture notes are books used for teaching and learning at universities, colleges, vocational high schools, and technical training institutions..

d) Legal texts books are books containing legal regulatory documents of the State..

đ) Science and technology books are books introducing and guiding scientific and technological knowledge directly related to production and various fields of science and technology..

e) Books printed in ethnic minority scripts include bilingual editions with both common script and ethnic minority script..

g) Propaganda posters consist of paintings, photographs, posters, leaflets, pamphlets serving the purpose of propaganda and mobilization, slogans, portraits of leaders, Party flags, National flags, Youth League flags, Young Pioneers' flags..

h) Books for external information services, wherein external information activities are carried out in accordance with Decree No. 72/2015/NĐ-CP dated September 7, 2015 of the Government on managing external information activities.

9. Public passenger transportation by bus, tram, inland waterway vessels within a province, urban areas, and nearby provincial routes with designated pick-up and drop-off points.

10. Machinery, equipment, spare parts, materials of types not yet produced domestically that need to be imported for direct use in scientific research and technological development activities; machinery, equipment replacement parts, specialized transportation means, and materials of types not yet produced domestically that need to be imported to conduct exploration and development activities for oil and gas fields; aircraft, helicopters, gliders, drilling platforms, vessels of types not yet produced domestically that need to be imported to form fixed assets of enterprises or leased from abroad for production, business operations, or leasing. Among these:

The list of machinery, equipment, spare parts, materials already produced domestically serves as a basis for distinguishing those types not yet produced domestically and needed for direct use in scientific research and technological development activities; the list of machinery, equipment replacement parts, specialized transportation means, and materials already produced domestically serves as a basis for distinguishing those types not yet produced domestically and needed to be imported to conduct exploration and development activities for oil and gas fields; the list of aircraft, helicopters, gliders, drilling platforms, vessels already produced domestically serves as a basis for distinguishing those types not yet produced domestically and needed to be imported to form fixed assets of enterprises or leased from abroad for production, business operations, or leasing is issued by the Ministry of Finance.

11. Goods imported in cases of humanitarian aid and non-refundable assistance. Goods and services sold to foreign organizations and international organizations for humanitarian aid and non-refundable assistance provided to Vietnam. Among these:

a) Goods imported in cases of humanitarian aid and non-refundable assistance are goods donated according to the legal regulations on receiving, managing, and utilizing humanitarian aid and non-refundable assistance.

b) Goods and services purchased domestically for humanitarian aid or non-repayable assistance to Vietnam shall be accompanied by a written document from foreign organizations or individuals, international organizations specifying the name of the foreign organization or individual purchasing goods and services for humanitarian aid or non-repayable assistance to Vietnam, the quantity or value of such goods and services. Such organizations or individuals must also obtain confirmation from competent authorities receiving humanitarian aid or non-repayable assistance. The agencies or units receiving humanitarian aid or non-repayable assistance are responsible for confirming according to the request of foreign organizations or individuals.

12. Goods in transit, transiting through Vietnam's territory; temporarily imported goods for re-exportation; temporarily exported goods for re-importation; raw materials imported for production and processing of export goods under export production and processing contracts signed with foreign parties; goods and services traded between foreign countries and non-tariff zones or among non-tariff zones. Goods imported from abroad by financial leasing companies are transported directly into non-tariff zones to be leased to enterprises within such zones. Non-tariff zones shall comply with the provisions of laws on export tax and import tax.

13. Technology transfer as prescribed in the Law on Technology Transfer; transfer of intellectual property rights as prescribed in the Intellectual Property Law; products software and software services as prescribed by laws on information technology, digital industry law, and related laws.. In cases where technology transfer or transfer of intellectual property rights is accompanied by machinery and equipment transfers, business entities must separately identify the value of transferred technology and the value of transferred intellectual property rights to determine tax-exempt objects; if separate identification cannot be made, the entire contract value shall be subject to VAT.

14. Export products are natural resources or minerals that have not been processed into other products and export products are natural resources or minerals that have been processed into other products in accordance with the State's orientation of not encouraging or restricting exports as specified in the List (Annex I, Annex II) issued together with this Decree.

In cases where it is necessary to adjust export products listed in the List (Annex I, Annex II) to suit economic and social conditions at different times, the Ministry of Finance shall coordinate with relevant ministries to report to the Government for consideration and decision.

For processed natural resources or minerals that need encouragement for export due to high added value as determined and proposed by the Ministry of Industry and Trade, the Ministry of Finance shall take the lead in coordinating with relevant ministries to report to the Government for consideration and decision.

15. Imported goods under the following circumstances:

a) Gifts for state agencies, political organizations, socio-political organizations, occupational socio-political organizations, social organizations, occupational social organizations, people's armed forces units within the tax-exempt import quota as prescribed by laws on export tax and import tax.

b)gifts or presents within the tax-exempt import quota as prescribed by laws on export tax and import tax from foreign organizations or individuals to Vietnamese individuals; personal effects of foreign organizations or individuals according to diplomatic exemption standards and movable property within thetax-exempt import quota as prescribed by laws on export tax and import tax. c) Goods within the tax-free baggage allowance for imported goods as prescribed by laws on export tax and import tax. d

H

umanitarian aid or support goods imported to assist in disaster relief, epidemic control, war damage mitigation are goods that have been received by ministries, agencies at the same level as ministries, provincial people's committees, Vietnam Fatherland Front Committees of provinces and cities.) Hàng hóa nhập khẩu ủng hộ, tài trợ cho phòng, chống, khắc phục hậu quả thảm họa, thiên tai, dịch bệnh, chiến tranh là hàng hóa ủng hộ, tài trợ được các bộ, cơ quan ngang bộ, Ủy ban nhân dân các tỉnh, thành phố, Ủy ban Mặt trận Tổ quốc Việt Nam các tỉnh, thành phố tiếp nhận và phải có lệnh điều chuyển tài sản, kèm theo bộ hồ sơ nguồn gốc tài sản. H àng hóa nhập khẩu ủng hộ, tài trợ cho phòng, chống, khắc phục hậu quả thảm họa, thiên tai, dịch bệnh, chiến tranh là hàng hóa ủng hộ, tài trợ được các bộ, cơ quan ngang bộ, Ủy ban nhân dân các tỉnh, thành phố, Ủy ban Mặt trận Tổ quốc Việt Nam các tỉnh, thành phố tiếp nhận.||| Authorities and organizations receiving have the responsibility to issue a receipt document upon request of organizations or individuals supporting, sponsoring.

||| ||| Goods ||| for purchase and exchange to serve production and consumption by border residents fall within the List of goods for purchase and exchange among border residents as prescribed by law and within ||| quota limits ||| exempt from import tax according to laws on export tax, import tax..

||| national treasures according to regulations on cultural heritage by competent state agencies importing, ||| including cases of authorization and agency for importation. |||.

16. ||| Businesses not subject to value-added tax as provided ||| herein ||| shall not be entitled to deduct, ||| nor shall they be entitled to ||| refund input VAT ||| on goods and services not subject to value-added tax,||| except in cases where the zero percent rate is applied as provided for in Clause 1 Article 9 ||| of the Law ||| on Value-Added Tax..

|||

||| BASIS AND METHODS OF CALCULATING TAX

||| Section 1. DETERMINATION OF THE TAXABLE BASE

||| Article 5. Determination of the taxable base for goods and services sold, and imported goods.

1. ||| For goods and services sold by businesses, it is the selling price excluding value-added tax; for goods and services subject to special consumption tax, it is the selling price including special consumption tax but excluding value-added tax; for goods subject to environmental protection tax, it is the selling price including environmental protection tax but excluding value-added tax; for goods subject to both special consumption tax and environmental protection tax, it is the selling price including both taxes but excluding value-added tax..

2||| For imported goods, it is the customs value of importation as prescribed by laws on export tax, import tax plus import tax, plus additional import duties according to laws on export tax, import tax and foreign trade management (if any), plus special consumption tax (if applicable) and environmental protection tax (if applicable).

a) In cases where imported goods are exempt from import tax, the taxable base for value-added tax is the customs value of importation.

b) In cases where imported goods are subject to reduced import tax, the taxable base for value-added tax is the customs value of importation plus (+) the import tax determined according to the amount payable after reduction.

c) In cases where imported goods are subject to value-added tax and exempt from import tax but later change their intended use leading to additional import taxes becoming due, supplementary VAT must be paid on the amount of additional import tax.

Article 6. Taxable value for goods and services used for exchange, internal consumption, gift-giving, donation, and promotion.

For goods and services used for exchange, internal consumption, gift-giving, donation, the taxable value is và the value added tax of similar or equivalent goods and services at the time these activities occur.

1. In this context, internally consumed goods and services are those provided by a business entity for its own use in consumption, excluding: a) Goods and services used to continue production and business operations such as goods transferred between internal warehouses, materials, semi-finished products, or other items intended to support ongoing production and business activities within the same business entity. b) Goods and services provided by a business entity for use in supporting production and business activities (including fixed assets constructed or produced by the business entity itself). c) Assets transferred between affiliated units under the same business entity; t

assets transferred during division, separation, merger, consolidation, or conversion of enterprise types.

Fixed assets in use that have been depreciated and are transferred at book value recorded on accounting books between a business entity and its affiliated units owned 100% by the same business entity for production and business activities subject to value-added tax; capital contributions to enterprises. A business entity must provide an asset transfer order along with a dossier of asset origin..

Capital contributions to enterprises must include: minutes on capital contribution, joint venture or cooperation contracts; valuation documents by the Valuation Council (or valuation document by an authorized organization) and a dossier on asset origin.; A business entity that has goods and services as specified in points a, b, c of this clause shall not be subject to value-added tax.2. For goods and services used for promotion according to the law on trade, the taxable value is zero (0), except when selling goods or providing services at a lower price than previous sales prices during promotional periods (promotion in the form of discounts). In such cases, the taxable value is the discounted sale price registered or announced according to the law on commercial activities. Promotion forms for goods and services with a taxable value of zero (0) or where the taxable value does not include the value of promotion items are as follows: a) Providing sample products or services free of charge for customers to try, the samples have a taxable value of zero (0).b) Giving away goods or providing services without charging money, the gifted goods and services have a taxable value of zero (0). c) Selling goods or providing services with vouchers attached that can be used to purchase goods or use services, the taxable value does not include the value of these vouchers.d) Selling goods or providing services with lottery tickets attached for customers to participate in a draw according to predetermined rules and prizes (or other equivalent forms of organizing draws and awarding prizes), the taxable value does not include the value of winning items based on the lottery ticket (if any). e) Selling goods or providing services along with participation in chance-based programs where participation is linked to purchasing goods or services, and winning depends on luck according to predetermined rules and prizes, the taxable value does not include the value of items used as prizes. phải có lệnh điều chuyển tài sản, kèm theo bộ hồ sơ nguồn gốc tài sản.. Tài sản góp vốn vào doanh nghiệp phải có: biên bản góp vốn sản xuất kinh doanh, hợp đồng liên doanh, liên kết; biên bản định giá tài sản của Hội đồng giao nhận vốn góp của các bên góp vốn (hoặc văn bản định giá của tổ chức có chức năng định giá theo quy định của pháp luật), kèm theo bộ hồ sơ về nguồn gốc tài sản.

Cơ sở kinh doanh có hàng hóa, dịch vụ quy định tại điểm a, b, c khoản này thì không phải tính thuế giá trị gia tăng.

2. Đối với hàng hóa, dịch vụ dùng để khuyến mại theo quy định của pháp luật về thương mại, giá tính thuế được xác định bằng không (0), trừ trường hợp bán hàng, cung cấp dịch vụ với giá thấp hơn giá bán hàng, cung cấp dịch vụ trước đó, được áp dụng trong thời gian khuyến mại (khuyến mại bằng hình thức giảm giá) thì giá tính thuế là giá bán đã giảm áp dụng trong thời g간省略的部分似乎是重复的文本，我将直接翻译剩余的内容：

a) Đưa hàng mẫu, cung cấp dịch vụ mẫu để khách hàng dùng thử không phải trả tiền thì hàng mẫu, dịch vụ mẫu có giá tính thuế bằng không (0).

b) Tặng hàng hóa, cung cấp dịch vụ không thu tiền thì hàng hóa, dịch vụ tặng có giá tính thuế bằng không (0).

c) Bán hàng hóa, cung cấp dịch vụ có kèm theo phiếu mua hàng hoá, phiếu sử dụng dịch vụ thì giá tính thuế của hàng hóa, dịch vụ không bao gồm giá trị phiếu mua hàng hoá, phiếu sử dụng dịch vụ.

d) Bán hàng hóa, cung cấp dịch vụ có kèm theo phiếu dự thi cho khách hàng để chọn người trao thưởng theo thể lệ và giải thưởng đã công bố (hoặc các hình thức tổ chức thi và trao thưởng khác tương đương) thì giá tính thuế của hàng hóa, dịch vụ không bao gồm giá trị của hàng hóa, dịch vụ trúng thưởng theo phiếu dự thi (nếu có).

đ) Bán hàng hóa, cung cấp dịch vụ kèm theo việc tham dự các chương trình mang tính may rủi mà việc tham gia chương trình gắn liền với việc mua hàng hóa, dịch vụ và việc trúng thưởng dựa trên sự may mắn của người tham gia theo thể lệ và giải thưởng đã công bố thì giá tính thuế của hàng hóa, dịch vụ không bao gồm giá trị của hàng hóa, dịch vụ dùng để trao thưởng.

e) Organizing a frequent customer program, whereby rewards for customers are based on the quantity or value of goods and services purchased by them, which is reflected in the form of customer cards, purchase receipts, or other forms; the tax-inclusive price does not include the value of customer cards, purchase receipts, or other forms.

In cases where goods are sold or services provided as stipulated in this clause but not carried out according to legal provisions on promotions under commercial law, the taxable price shall be treated as gifts, donations, or gratuitous transfers as prescribed in Clause 1 of this Article.

Article 7. Tax-inclusive Price for Leasing Activities, Processing Goods, and Construction and Installation Services

1. For leasing activities, it is the rental amount excluding value-added tax. Specifically:

a) The rental amount for assets is the lease price stipulated in the asset lease contract.

b) In cases where rent is paid periodically or prepaid for the entire lease period, the taxable price is the periodic payment or prepayment for the lease period excluding value-added tax.

2. For processing goods, it is the processing fee excluding value-added tax. The processing fee is the processing charge stipulated in the processing contract excluding value-added tax, including labor costs, fuel and material expenses, and other costs related to the processing of goods.

3. For construction and installation activities, it is the value of the project, sub-project, or portion of work handed over, including the value of raw materials, machinery, and equipment excluding value-added tax. In cases where construction and installation do not include procurement of raw materials, machinery, and equipment, the taxable price is the construction and installation cost excluding the value of raw materials and machinery.

Article 8. Tax-inclusive Price for Real Estate Business Activities

For real estate business activities, it is the selling price of real estate excluding value-added tax, except for land use fees or land rental fees paid to the state budget (the land value is deducted). The land value deductible for calculating value-added tax shall be determined in certain cases as follows:

1. In cases where land is granted by the State through a one-time payment for the entire lease period (through auction or without auction), land use conversion, recognition of land use rights, adjustment of land grant decisions, adjustment of land rental decisions, detailed planning adjustments, extension of land use periods, adjustment of land use periods, and conversion from annual land rent to a one-time payment for the entire lease period, the deductible land value for calculating value-added tax is the one-time land use fee or land rental fee paid for the entire lease period as stipulated in the Government's Decree on Land Use Fees and Land Rental Fees (excluding compensation, support, and land clearance costs that the land user has prepaid (if any)).

2. In cases where a business entity receives a transfer of real estate involving land use rights from organizations or individuals, the deductible land value for calculating value-added tax when transferring is the land use fee or land rental fee paid to the state budget for the transferred plot of land, excluding infrastructure value. The business entity may deduct input VAT on infrastructure (if any).

3. In cases where a business entity receives capital contributions in the form of land use rights from organizations or individuals, the deductible land value for calculating value-added tax is the land use fee or rental fee paid to the state budget.

4. In cases where a business entity implements a Build-Transfer (BT) contract settled with land funds, the deductible land value for calculating value-added tax is the value of the land fund settled according to legal provisions on public-private partnership investment methods.

5. In case a business entity engages in construction of buildings, infrastructure development, building houses for sale, transfer or lease, the tax value-added taxable amount is the total revenue received according to the project progress or payment schedule recorded in the contract minus (-) the deductible land cost as stipulated in Clauses 1, 2, 3, and 4 of this Article corresponding to the percentage of total contract value.

6. In case a business entity constructs multi-story residential buildings or apartment houses for sale, the deductible land cost is calculated per 01 m²² of sellable area determined by dividing (:) the deductible land cost as stipulated in Clauses 1, 2, 3, and 4 of this Article by the total constructed floor area excluding common areas such as corridors, staircases, basements, and underground structures.² sàn xây dựng không bao gồm diện tích dùng chung như hành lang, cầu thang, tầng hầm, công trình xây dựng dưới mặt đất.

7. In case a business entity receives a transfer of real estateor receives capital contribution in the form of land use rights from organizations or individuals as stipulated in Clause 2 and Clause 3 of this Article and cannot determine the land use fee or rent paid to the state budget, then the tax value-added taxable amount is the transfer price excluding value-added tax..

Article 9. The taxable value for agency, brokerage activities in buying and selling goods and services earning commission and goods and services using payment invoices recording payment prices

1. For agency, brokerage activities in buying and selling goods and services earning commission is the commission revenue from these activities excluding value-added tax, except where no value-added tax applies including:

a) Revenue from goods and services sold on consignment and commission income earned from agency sales at prices stipulated by the principal for services: postal, telecommunications, lottery tickets, airline tickets, automobiles, trains, ships; international transportation agency; agency of aviation and maritime industries subject to a 0% value-added tax rate; insurance sale agency. giá trị gia tăng 0%; đại lý bán bảo hiểm.

b) Revenue from goods and services and commission income earned from agency sales of goods and services exempt from value-added tax.

2. For goods and services using payment invoices recording payment prices including value-added tax, the taxable value is determined according to the following formula::

Price excluding value-added tax	=	Payment price
		1 + VAT rate of goods and services (%)

Article 10. Taxable Value for Casino Services, Electronic Amusement Games with Prizes, and Betting Services

Clause 1. For casino services and electronic amusement games with prizes, the taxable value is the amount of revenue from these activities minus the amount refunded to customers who do not use all their purchased credits and any prize money paid out (if applicable), including special consumption tax but excluding value-added tax. The revenue includes amounts received for exchanging tokens at counters or gaming tables and revenues from electronic amusement games.

Clause 2. For betting services, the taxable value is the amount of revenue from selling betting tickets minus any prize money paid out (if applicable), including special consumption tax but excluding value-added tax.

Article 11. Taxable Value for Certain Other Production and Business Activities

For activities such as electricity production by Vietnam Electricity Corporation; transportation, loading and unloading; touristic services provided through travel agencies; pawnbroking; books subject to value-added tax sold at the published price (cover price); printing activities; agency appraisal services, agency claim settlement services, agency third-party reimbursement collection services, and agency full-reimbursement processing services where service fees or commissions are charged, the taxable value is the sale price excluding value-added tax. Specifically:

Clause 1. For electricity production by Vietnam Electricity Corporation:

Point a) For hydropower companies under the accounting system of Vietnam Electricity Corporation or its subsidiaries, the taxable value for calculating local value-added tax is 35% of the average retail electricity price excluding value-added tax as stipulated in laws on electricity and pricing.

Point b) For thermal power companies under the accounting system of Vietnam Electricity Corporation or its subsidiaries, the taxable value for calculating local value-added tax is the sale price recorded on invoices based on individual plant contracts. If there are no such contracts, the taxable value is the average retail electricity price excluding value-added tax as stipulated in laws on electricity and pricing.

Point c) For other power companies (excluding hydropower and thermal power) under the accounting system of Vietnam Electricity Corporation or its subsidiaries, the taxable value for calculating local value-added tax is the sale price excluding value-added tax as prescribed by competent authorities for each type of generation. If there are no such prescribed prices, the taxable value is the average retail electricity price excluding value-added tax as stipulated in laws on electricity and pricing.

Clause 2. For transportation and loading/unloading services, the taxable value is the transport and handling fees excluding value-added tax, regardless of whether they are provided directly or subcontracted.

3. For touristic services provided through travel agencies, if contracts with customers include all-inclusive packages (food, accommodation, transportation), then the all-inclusive price includes value-added tax. Clause 3. The taxable value is determined by the following formula:.

Taxable Value =

Clause 4. Input VAT related to the provision of all-inclusive touristic services is fully deductible according to regulations. giá trị gia tăng. Thuế giá trị gia tăng đầu vào phục vụ hoạt động du lịch trọn gói được khấu trừ toàn bộ theo quy định.

4. For pawnbroking services, the tax-inclusive value is the amount to be collected from such service before adding VAT. The amount to be collected includes interest receivable from pawn loans and other income generated from selling pledged items (if any). If the amount received already includes VAT, the taxable value shall be determined by the following formula:

Taxable Value =	Amount Receivable
	1 + VAT rate

5. For books subject to VAT sold at their published price as stipulated in the Law on Publishing, such selling price is deemed to include VAT. In cases where sales are made below or above the cover price, VAT shall be calculated based on the sale price before adding VAT.

6. For printing activities, the tax-inclusive value is the printing fee before adding VAT. If a printing entity performs printing contracts and the payment includes both the printing fee and paper costs, the taxable value shall include both the printing fee and paper costs before adding VAT.

7. For agency appraisal services, agency claim settlement services, agency third-party reimbursement services, and agency full-reimbursement processing services where a commission or service charge is received, the tax-inclusive value for VAT is the commission or service charge before adding VAT.

Article 12. Taxable Value for International Telecommunication Services

For international telecommunication services, the taxable value for VAT is the price of providing such services before adding VAT; if a business entity generates connection fees with foreign telecommunications networks, the taxable value for VAT shall be reduced by customer payments for these connection fees. The business entity must separately identify the connection fee to determine the taxable value for VAT; in cases where separate identification is not possible, the taxable value for VAT is the entire contract value before adding VAT.

Article 13. Taxable Value for Services Provided by Foreign Organizations and Individuals

For services provided by foreign organizations without a permanent establishment in Vietnam or individuals residing abroad (hereinafter referred to collectively as Overseas Contractors, Subcontractors) that generate revenue in Vietnam but do not fully comply with accounting records, invoices, and documents, excluding foreign suppliers specified in Clause 4 of Article 4 of the Law on VAT, the taxable value for VAT is the entire revenue received from providing services or service-related goods subject to VAT by Overseas Contractors, Subcontractors, before deducting taxes payable, including any costs paid on behalf of Overseas Contractors, Subcontractors (if applicable). The Ministry of Finance shall provide detailed regulations regarding this provision.

Article 14. Principles for Determining the Taxable Value Added Tax Base

1. The taxable value for goods and services specified in Section herein:

a) Includes additional surcharges and fees collected outside the price of goods and services that the business entity enjoysb) Does not include income unrelated to selling goods or providing services by the business entity:.

compensation payments (including land compensation and property on land when land is expropriated according to decisions of competent state agencies), bonuses, third-party claims from insurance activities,collections on behalf of others, variousservice fees received from state agencies for collecting or disbursing funds on behalf of other state agencies, and financial income.2. In cases where a business entity applies commercial discounts to customers (if any), the taxable value added tax base is the discounted selling price excluding value-added tax.3. If a business entity has already calculated value-added tax but the taxable value changes according to the conclusion of a competent state agency as prescribed by relevant laws, then the taxable value shall be determined based on the conclusion of the competent state agency. Section 2. TIME OF DETERMINING VALUE-ADDED TAX

Article 15. Time for Determining Value-Added Tax for Exported Goods and Imported Goods

1. For exported goods, the time for determining value-added tax is determined by the seller but no later than the next working day from the date of customs clearance as prescribed by laws on customs.

2. For imported goods, the time for determining value-added tax is the same as the time for determining import duties according to laws on export and import taxes.

Article 16. Time for Determining Value-Added Tax for Certain Goods and Services

1. For telecommunications services (including value-added telecommunications services):

a) For telecommunications services (including value-added telecommunications services), data reconciliation between service providers must be conducted,

the time for determining value-added tax is when the data reconciliation of charges according to economic contracts between service providers is completed but no later than two months from the month in which connection charges arise.

b) For telecommunications services (including value-added telecommunications services) provided periodically, the time for determining value-added tax is when the data reconciliation between parties is completed (except as specified in point a of this clause) but no later than the seventh day of the following month from the month in which service provision arises or within seven days after the end of the agreed period. The agreed period serves as the basis for calculating the quantity of services provided, based on an agreement between the service provider and the customer.

c) For telecommunications services (including value-added telecommunications services) provided through prepaid card sales and connection fees collection, the time for determining value-added tax is when the prepaid cards are sold or connection fees are collected. 2. For electricity sale activities:

a) For electricity sale activities of power generation companies on the electricity market, the time for determining value-added tax is based on data reconciliation between the system operator and the electricity market, power generation units and purchasing units according to regulations by the Ministry of Industry and Trade or contracts for electricity purchase and sale approved and guided by the Ministry of Industry and Trade,

but no later than the last day of the deadline for declaring and paying taxes on the month in which tax liabilities arise as prescribed by laws on tax management. For power generation companies with government guarantees regarding payment times, the time for determining value-added tax is based on such government guarantees, guidance and approval from the Ministry of Industry and Trade, and contracts signed between electricity buyers and sellers.

b) For electricity sale activities

(except as specified in point a of this clause),đối soát số liệu thanh toán giữa đơn vị vận hành hệ thống điện và thị trường điện, đơn vị phát điện và đơn vị mua điện theo quy định của Bộ Công Thương.Thương hoặc hợp đồng mua bán điện đã được Bộ Công Thương hướng dẫn, phê duyệt.Thương hướng dẫn, phê duyệt.nhưng chậm nhất là ngày cuối cùng của thời hạn kê khai, nộp thuế đối với tháng phát sinh nghĩa vụ thuế theo quy định pháp luật về quản lý thuế. Riêng hoạt động bán điện của các công ty phát điện có cam kết bảo lãnh của Chính phủ về thời điểm thanh toán thì thời điểm xác định thuế giá trị gia tăng căn cứ theo bảo lãnh của Chính phủ, hướng dẫn và phê duyệt của Bộ Công Thương và các hợp đồng mua bán điện đã được ký kết giữa bên mua điện và bên bán điện.

b) Đối với hoạt động bán điện (trừ trường hợp nêu tại điểm a khoản này), The time for determining value-added tax is the completion date of data reconciliation between parties but no later than the 7th day of the month following the month in which electricity supply occurs or within seven days from the end of the agreed period. The agreed period serves as the basis for calculating the amount of electricity supplied based on an agreement between the power supplier and the buyer.

3. For water supply activities, the time for determining value-added tax is the completion date of data reconciliation between parties but no later than the 7th day of the month following the month in which water supply occurs or within seven days from the end of the agreed period. The agreed period serves as the basis for calculating the amount of water supplied based on an agreement between the water supplier and the buyer.

4. For insurance business activities, the time for determining value-added tax is the date revenue from insurance is recorded in accordance with laws governing insurance business.

5. For real estate trading, infrastructure construction, house building for sale, transfer or lease:

a) In cases where ownership rights or usage rights have been transferred, the time for determining value-added tax is the date of transferring ownership or usage rights to the buyer, regardless of whether payment has been received.

b) In cases where ownership rights or usage rights have not yet been transferred but payments are made according to project progress or as stipulated in the contract, the time for determining value-added tax is the date of receipt of payment or as agreed upon in the payment terms of the contract.

6. For construction and installation activities including shipbuilding, the time for determining value-added tax is the acceptance and handover date of completed works, sections of work, quantities installed, or parts of work handed over, regardless of whether payment has been received.

7. For oil and gas activities:

a) For exploration, extraction, and processing of crude oil, the time for determining value-added tax on the sale of crude oil, condensate, and products derived from crude oil (including product off-take commitments by the Government) is the date when both buyer and seller agree on the official selling price, regardless of whether payment has been received.

b) For the sale of natural gas, associated gas, and coalbed methane delivered through pipelines to buyers, the time for determining value-added tax is the date when both buyer and seller determine the volume of gas supplied in a month but no later than the last day of the deadline for declaration and payment of taxes according to laws governing tax administration.

Section 3. TAX RATES

Article 17. Zero percent tax rate

The zero percent tax rate applies to goods and services specified in Clause 1 of Article 9 of the Value Added Tax Law.. Trong đó:

1. Exported goods include: a):

Goods sold from Vietnam to organizations or individuals abroad for consumption outside Vietnam;b).

Goods sold within Vietnam to organizations in free zones for direct use in export production activities within such zones; c)Goods sold at duty-free areas and tax-free shops to individuals (foreigners or Vietnamese citizens) who have completed departure procedures; goods sold at tax-free shops. Duty-free areas and tax-free shops are defined according to Government Decree No. 68/2016/NĐ-CP dated July 1, 2016 on conditions for operating duty-free goods (amended by Government Decree No. 67/2020/NĐ-CP dated June 15, 2020)..

Exported services include: a)Services directly provided to organizations or individuals abroad for consumption outside Vietnam;

2. b):

Services directly provided to organizations within free zones for direct use in export production activities within such zones, including: transportation services; services provided to export processing enterprises (container handling at ports, factories, warehouses; loading and unloading services at factories, ports, airports and related costs such as document fees, delivery electricity fees, sealing fees, cargo preparation fees, packaging fees).Organizations in free zones are organizations that have registered for business. 3. Other exported goods and services include: international transportation; leasing of means of transport used outside the territory of Vietnam; services of the aviation and maritime industries provided directly or through agents for international transportation; construction and installation activities abroad or within free zones; digital content products supplied to foreign entities with documentation proving consumption outside Vietnam; spare parts, materials for repair and maintenance of vehicles, machinery, equipment for foreign entities and consumed outside Vietnam; goods processed in transit for export as prescribed by law; goods and services exempt from value added tax when exported, except in cases where the zero percent tax rate is not applicable as provided in Clause 4 of this Article. In particular: a)International transportation includes passenger, baggage, and cargo transport along international routes from Vietnam to another country or vice versa, or both points being outside Vietnam, regardless of whether there are direct means of transport..

If an international transportation contract includes domestic segments, the international transportation also includes such domestic segments. b) Services of the aviation industry include: provision of in-flight meals; aircraft takeoff and landing services; aircraft parking services; aircraft security protection services; passenger, baggage, and cargo security screening; luggage conveyor belt services at terminals; ground commercial technical service support; aircraft security protection services; aircraft pushback and tow services; boarding bridge rental services for passengers to board or disembark from the plane; flight dispatching and arrival management services; transportation of crew members, cabin attendants, and passengers within airport aprons; cargo loading and counting services; passenger service support for international flights departing from Vietnamese airports; aircraft repair services; underground fueling services for international flights. Aviation industry services subject to a zero percent tax rate are those performed in international airport areas, air terminals, and international cargo terminals., bao gồm: dịch vụ cung cấp directly for organizations within a tax-free zone and consumed within such a zone to serve directly production activities for export.; transportation services, services provided to export processing enterprises (container handling at ports, factories, warehouses; loading and unloading services at factories, ports, airports, and related costs such as document fees, delivery electricity fees, sealing fees, cargo preparation fees, packaging fees). An organization within a tax-free zone is an organization that has registered for business..

3. Other exported goods and services include: vinternational transportation; leasing of means of transport used outside the territory of Vietnam; services of the aviation and maritime industries provided directly or through agents for international transportation; construction and installation activities abroad or within a tax-free zone; digital content products supplied to foreign entities with documentation proving consumption outside Vietnam; spare parts, materials for repair and maintenance of equipment for foreign entities and consumed outside Vietnam; processed goods in transit for export as prescribed by law; goods and services exempt from value-added tax when exported, except for cases not applying the 0% tax rate specified in Clause 4 of this Article. In particular:

a) International transportation includes passenger, baggage, and cargo transportation along international routes from Vietnam to another country or from another country to Vietnam, or both departure and arrival points outside Vietnam, regardless of whether there is direct means of transport. If an international transportation contract includes domestic segments, the international transportation also includes such domestic segments.

b) Services of the aviation industry include: provision of in-flight meals; aircraft takeoff and landing services; aircraft parking services; aircraft security protection services; passenger and baggage and cargo security screening; luggage conveyor belt services at airports; ground commercial technical support services; aircraft security services; aircraft pushback and tow services; aircraft guidance services; boarding bridge leasing services for passengers to board or disembark from the plane; flight departure and arrival control services; transportation of crew, cabin staff, and passengers within airport aprons; cargo loading and counting services; passenger service for international flights departing from Vietnamese airports; aircraft repair services; underground fueling services for international flights.. Aviation industry services subject to a 0% tax rate are those performed in international airport areas, airfields, and international cargo terminals.

c) Maritime services include: towing of ships; marine pilotage; maritime rescue; docks, mooring buoys; loading and unloading; securing and releasing lines; opening and closing hatch covers; cleaning cargo holds; counting and delivery; inspection; ship repair services. Maritime services subject to a 0% tax rate are those performed in port areas.

d) Digital content products provided to foreign entities include digitalized text, data, images, sound that are stored and transmitted over a defined network as stipulated by laws on information technology.. Businesses providing digital content products must have documentation proving consumption outside Vietnam, such as: information about the residence of foreign entities (organizations or individuals) abroad (payment address, delivery address, headquarters address, home address or similar information reported to businesses in Vietnam); information about access from organizations, and individuals located overseas, such as international calling area code for SIM cards, IP addresses, landline phone location or similar information provided by the organization or individual purchasing goods or services., information about the country calling code of SIM cards, IP addresses, fixed-line telephone numbers or similar information of organizations and individuals purchasing goods and services from abroad.

4. The cases not subject to a 0% tax rate as specified in point b and d of Article 9 of the Law on Value-Added Tax include:

a) Transfer of technology, transfer of intellectual property rights abroad.

b) Reinsurance services provided overseas.

c) Credit services.

d) Capital transfers.

e) Derivative products.

f) Postal and telecommunications services.

g) Exported goods as specified in Clause 14 of Article 4 of this Decree.

h) Tobacco, alcohol, beer imported for subsequent exportation.

i) Gasoline, diesel purchased domestically sold to businesses within a tax-free zone; automobiles sold to organizations and individuals within a tax-free zone.

k) Services provided in Vietnam to foreign entities as follows: sports competitions, artistic performances, cultural events, entertainment, conferences, hotels, training, advertising, travel agency services; services related to the sale, distribution, consumption of products or goods in Vietnam; non-cash payment services.l) Services provided by businesses to organizations and individuals within a tax-free zone include: rental of houses, conference halls, offices, hotels, warehouses; transportation services for workers; catering services (excluding industrial meal service provision and catering services within the tax-free zone).

5. Goods and services sold or supplied

to organizations in a tax-free zone and consumed within that zone directly serving production and export activities as specified in Clause 1, Clause 2 of this Article are goods and services used within the tax-free zone for the production and export activities of organizations in the tax-free zone and not for other non-production and export activities, except for those goods and services specified in Clause 4 of this Article. 6. The Ministry of Finance shall provide detailed regulations on this matter when necessary to fulfill its regulatory functions. not production activities for export, except for goods and services specified in Clause 4 of this Article.

6. The Ministry of Finance shall provide detailed regulations on this matter when necessary to fulfill its state management functions.

Article 18. Conditions for applying a 0% tax rate

Hàng hóa, dịch vụ xuất khẩu áp dụng thuế suất 0% quy định tại Điều 17 Nghị định này (trừ một số trường hợp đặc thù quy định tại Điều 27, Điều 28 Nghị định này) phải đáp ứng quy định sau:

1. Đối với hàng hóa xuất khẩu, phải có:

a) Hợp đồng bán, gia công hàng hóa xuất khẩu(đối với trường hợp bán, gia công) ; hợp đồng ủy thác xuất khẩu(đối với trường hợp ủy thác xuất khẩu). b) Chứng từ thanh toán

không dùng tiền mặtđối với hàng hóa xuất khẩu. c) Tờ khai hải quan theo quy định. 2. Đối với dịch vụ xuất khẩu, trừ quy định tại khoản 3, 4, 5 Điều này, phải có:

a) Hợp đồng cung cấp dịch vụ với tổ chức, cá nhân ở nước ngoài hoặc ở trong khu phi thuế quan.

b) Chứng từ thanh toán không dùng tiền mặt đối với dịch vụ xuất khẩu.3. Đối với vận tải quốc tế, phải có::

a) Hợp đồng vận chuyển hành khách, hành lý, hàng hóa giữa người vận chuyển và người thuê vận chuyển theo chặng quốc tế từ Việt Nam ra nước ngoài hoặc từ nước ngoài đến Việt Nam hoặc cả điểm đi và điểm đến ở nước ngoài theo các hình thức phù hợp với quy định của pháp luật. Đối với vận chuyển hành khách, hợp đồng vận chuyển là vé. Cơ sở kinh doanh vận tải quốc tế thực hiện theo các quy định của pháp luật về vận tải.

b) Chứng từ thanh toán không dùng tiền mặt. Đối với trường hợp vận chuyển hành khách là cá nhân, có chứng từ thanh toán trực tiếp.

4. Đối với dịch vụ của ngành hàng không, phải có:

a) Hợp đồng cung cấp dịch vụ với tổ chức ở nước ngoài, hãng hàng không nước ngoài hoặc yêu cầu cung cấp dịch vụ của tổ chức ở nước ngoài, hãng hàng không nước ngoài.

b) Chứng từ thanh toán không dùng tiền mặt. Trường hợp các dịch vụ cung cấp cho tổ chức nước ngoài, hãng hàng không nước ngoài phát sinh không thường xuyên, không theo lịch trình và không có hợp đồng, phải có chứng từ thanh toán trực tiếp của tổ chức nước ngoài, hãng hàng không nước ngoài.

Các quy định về hợp đồng và chứng từ thanh toán nêu tại khoản này không áp dụng đối với dịch vụ phục vụ hành khách đi chuyến bay quốc tế từ cảng hàng không Việt Nam (passenger service charges).

Riêng đối với dịch vụ sửa chữa tàu bay cung cấp cho tổ chức, cá nhân nước ngoài, để được áp dụng thuế suất 0%, tàu bay đưa vào Việt Nam phải làm

thủ tục tạm nhập khẩu, tái xuất khẩu theo quy định.

5. Đối với dịch vụ của ngành hàng hải, phải có:

a) Hợp đồng cung cấp dịch vụ với tổ chức ở nước ngoài, người đại lý tàu biển hoặc yêu cầu cung cấp dịch vụ của tổ chức ở nước ngoài hoặc người đại lý tàu biển. b) Chứng từ thanh toán không dùng tiền mặt của tổ chức ở nước ngoài hoặc có chứng từ thanh toán không dùng tiền mặt của người đại lý tàu biển cho cơ sở kinh doanh cung cấp dịch vụ.

Riêng đối với dịch vụ sửa chữa tàu biển cung cấp cho tổ chức, cá nhân nước ngoài, để được áp dụng thuế suất 0%, tàu biển đưa vào Việt Nam phải làm

thủ tục tạm nhập khẩu, tái xuất khẩu theo quy định.

b) Non-cash payment documents from foreign organizations or non-cash payment documents from ship agents provided by businesses supplying services.

Specifically, for ship repair services supplied to foreign entities and individuals, the ships must undergo temporary importation and re-export procedures as prescribed.

Article 19. Tax rate of 5%

The tax rate of 5% applies to goods and services specified in Clause 2 of Article 9 of the Value Added Tax Law. Specific cases are detailed as follows:

1. Fertilizers, ores for fertilizer production, plant protection chemicals, and growth stimulants for livestock, as prescribed by law, including: ores for fertilizer production such as apatite ore used to produce phosphorus-containing fertilizers, and mud used to produce microbial fertilizers; tPlant protection chemicals shall be implemented in accordance with the provisions of laws on plant protection and quarantine. in accordance with laws on plant protection and quarantine.

2. Services for digging, dredging canals, ditches, ponds, lakes serving agricultural production; breeding, caring for, and pest control for crops; preliminary processing and preservation of agricultural products. Preliminary processing and preservation of agricultural products include services such as: cleaning, drying in the sun or by mechanical means, peeling, milling, crushing into small pieces, grinding into small pieces, removing husks, polishing, separating grains from stalks, cutting, grinding, polishing seeds, soaking seeds, dividing into parts, removing bones, chopping, skinning, grinding, flattening, salting, vacuum packing, cold storage (cooling or freezing), sulfur fumigation, chemical preservation methods to prevent spoilage, soaking in sulfur solution or other preservative solutions and other common preservation methods.

3. Agricultural crops, planted forests (excluding wood and bamboo shoots), livestock breeding, aquaculture cultivation and harvesting that have not been processed into other products or only undergone simple preliminary processing, except for products specified in Clause 1 of Article 4 of this Decree.

4. Rubber latex; fishing nets, ropes, and threads used to weave fishing nets. Fishing nets, ropes, and threads used to weave fishing nets include various types of fishing nets, threads, and ropes specifically designed for weaving fishing nets regardless of the production materials. including fishing nets and specialized threads or ropes used exclusively for making fishing nets regardless of production materials.

5. Products made from rattan, bamboo, leaves, straw, coconut shells, coir, water hyacinth, and other handicraft products produced using agricultural waste; raw cotton that has been roughly or finely combed; printing paper. Handicraft products made from rattan, bamboo, leaves, straw, coconut shells, coir, and other materials include: matting, rattan thread, rattan bags, coir fiber mats, woven items made of rattan and bamboo such as brooms, ropes, and palm leaf hats; chopsticks made of bamboo or water hyacinth.

6. Fishing vessels operating in marine areas; machinery and equipment specifically used for agricultural production. Machinery and equipment specifically used for agricultural production include: tractors; cultivators; plows; furrow openers; root cutters; land leveling equipment; seed drills; transplanting machines; sugarcane planting machines; systems for producing rice seedlings; soil turning, mound forming, sowing, fertilizing machines; plant protection chemical sprayers; harvesters for rice, corn, sugarcane, coffee, cotton; harvesters for roots and fruits; tea cutting and picking machines; rice threshing machines; corn shelling machines; soybean crushing machines; peanut hulling machines; coffee husking machines; equipment for preliminary processing of coffee beans and wet paddy; agricultural product drying machines (rice, corn, coffee, pepper, cashew...), seafood; sugarcane, rice, straw harvesting machines; poultry incubators and hatchers; hay and grass harvesters, baling machines; milk extraction machines and other specialized machinery.

The Ministry of Agriculture and Environment shall take the lead in coordinating with the Ministry of Finance to guide other types of specialized machinery used for agricultural production that are subject to a tax rate of 5% as prescribed in this clause.

7. Medical equipment as prescribed by laws on medical device management; disease prevention and treatment drugs; medicinal ingredients, herbs used as raw materials for producing disease prevention and treatment drugs.

a) Medical equipment is equipment with an Import Permit or a Registration Certificate for Circulation or a Standard Announcement Document of medical devices in accordance with the laws on health care or according to the Export and Import List of Medical Equipment that has been assigned a commodity code under the Vietnam Export and Import Goods Tariff List issued by the Minister of Health as provided for in the law on medical equipment management.

b) Preventive and curative drugs include finished pharmaceutical products, drug raw materials, except functional foods; vaccines; medical reagents, distilled water used to prepare injectable medicines and infusions.

8. Traditional and folk performing arts activities are performing art activities and traditional folk performances as prescribed by the law on performing arts and cultural heritage.

9. Children's toys; books of all kinds, except those specified in Clause 8 of Article 4 of this Decree.

Section 4. METHODS OF TAX DEDUCTION

Article 20. Methods of tax deduction

1. The amount of value-added tax (VAT) payable under the tax deduction method is equal to the output VAT minus the deductible input VAT.

2. Output VAT is the total VAT on goods and services sold as recorded on VAT invoices.

VAT on goods and services sold as recorded on VAT invoices equals the taxable value of the taxable goods and services sold multiplied by the applicable VAT rate for those goods and services.

In case of using an invoice recording the payment price including VAT, output VAT is determined by subtracting the tax-exclusive payment price calculated in accordance with Clause 2 of Article 9 of this Decree from the total payment price.

3. The amount of deductible input VAT is equal to the total VAT recorded on VAT invoices for purchasing goods and services, tax payment vouchers for imported goods or tax payment documents in cases of purchasing services and meeting the conditions for deduction as prescribed in Section 1 and Section 2 of Chapter III of this Decree. Among these, tax payment documents for cases of purchasing services are implemented according to Point a Clause 2 of Article 3 of this Decree and Clause 3 of Article 4 of the Value-Added Tax Law.

Article 21. Application Subjects of Tax Deduction Method

The tax deduction method shall apply to business entities that fully comply with accounting systems, invoices, and documents as prescribed by laws on accounting, invoices, and documents, including:

1. Business entities with annual revenue from selling goods or providing services at or above one billion VND per year, excluding households and individuals engaged in production and business activities. In this context:

a) Annual revenue is determined by the business entity based on the total index of "Total turnover of goods and services subject to value-added tax" reported on monthly Value-Added Tax (VAT) declaration forms from November of the previous year through October of the current year, before determining the VAT calculation method; or on quarterly VAT declaration forms from quarter 4 of the previous year through quarter 3 of the current year, before determining the VAT calculation method. The application period for a stable tax calculation method is two consecutive years.

b) In cases where newly established business entities operate production and business activities for less than twelve months in a year, estimated annual revenue shall be determined as follows: total index of "Total turnover of goods and services subject to value-added tax" reported on VAT declaration forms during the period of operation divided by the number of operational months and multiplied by 12. If the estimated revenue is at or above one billion VND based on this determination, the business entity shall apply the tax deduction method. In cases where the estimated revenue is below one billion VND, the business entity shall apply a direct calculation method based on revenue for two years, except in cases where the business entity voluntarily registers to apply the tax deduction method.

c) For business entities that temporarily cease production and business operations throughout the year, annual revenue is determined according to the previous year before the temporary cessation. In cases of partial cessation within a year or the preceding year, revenue shall be calculated based on actual operational months or quarters as specified in point b of this clause.

2. Business entities that voluntarily apply the tax deduction method, excluding households and individuals engaged in production and business activities. Specifically:

a) Enterprises, cooperatives, cooperative federations currently operatingwith annual revenue from selling goods or providing services subject to value-added tax below one billion VNDwho fully comply with accounting systems, books, invoices, and documents as prescribed by laws on accounting, invoices, and documents.b) Newly established enterprises from investment projects of existing businesses that pay VAT according to the tax deduction method.c) Newly established enterprises implementing investments under approved projects by competent authorities who voluntarily register to apply the tax deduction method. d) Newly established enterprises with investment projects not subject to approval by competent authorities as prescribed by laws on investment but have an investment plan approved by a person authorized to make such decisions, which falls within the scope of voluntary registration for applying the tax deduction method.e) Newly established enterprises implementing investments, purchasing equipment, receiving capital contributions in the form of fixed assets, machinery, equipment, tools, or having contracts for business premises rental.g) Other economic organizations capable of calculating input and output VAT, excluding enterprises, cooperatives, cooperative federations..

3. Foreign organizations with permanent establishments in Vietnam and foreign individuals residing in Vietnam who generate revenue within Vietnam shall pay taxes according to the tax deduction method declared, deducted, and paid on behalf of them by Vietnamese entities.

c) Newly established enterprises that implement investment projects approved by competent authorities, which voluntarily apply the tax deduction method.

d) A newly established enterprise, cooperative, or cooperative federation has an investment project that does not fall within the scope of projects approved by competent authorities in accordance with laws on investment but has an investment plan approved by the authorized person of the enterprise to implement the tax deduction method.

đ) A newly established enterprise, cooperative, or cooperative federation carries out investments, purchases, receives contributions in the form of fixed assets, machinery, equipment, tools, and implements, or enters into a business location lease contract.

e) Foreign organizations with permanent establishments in Vietnam and foreign individuals residing in Vietnam who generate revenue in Vietnam are taxable entities.

g) Other economic organizations capable of accounting for input VAT and output VAT, excluding enterprises, cooperatives, and cooperative federations.

3. Foreign organizations providing goods or services to conduct oil and gas exploration, development, and exploitation activities shall pay tax according to the tax deduction method declared, deducted, and paid on behalf by the Vietnamese side.

4. A new branch established by a business that is subject to value-added tax under the deduction method (including branches established from investment projects of the business)shall be treated as filing for separate value-added tax declaration in accordance with legal provisions on tax administration, and the tax calculation method of such branch shall be determined based on the tax calculation method of the operating business. taxable case Mục 5. METHOD OF DIRECT CALCULATION ON VALUE-ADDED FOR PURCHASE, SALE AND MANUFACTURE OF GOLD, SILVER AND PRECIOUS STONES Chapter 22. Method of direct calculation on value-added for purchase, sale and manufacture of gold, silver and precious stones

Article 1. Amount of value-added tax payable under the method of direct calculation on value-added shall be calculated by multiplying the value-added with the applicable rate of value-added tax for activities of purchasing, selling and manufacturing gold, silver and precious stones.

Article 2. Value-added from activities of purchasing, selling and manufacturing

gold, silver and precious stones is determined by subtracting the payment price of purchased or imported gold, silver and precious stones (including value-added tax) from the payment price of sold gold, silver and precious stones (including processing fees if any, value-added tax and additional charges). Specifically: a) The payment price for sold gold, silver and precious stones is the actual selling price recorded on the sales invoice, including processing fees (if applicable), value-added tax and additional charges.

b) The payment price for purchased or imported gold, silver and precious stones is determined by their value including value-added tax used for purchasing, selling and manufacturing sold gold, silver and precious stones. Article 3. Where a business has activities of purchasing, selling and manufacturing gold, silver and precious stones, the business must separately account for these activities to pay taxes under the method of direct calculation on value-added.

Article 4. In cases where negative value-added (-) arises from gold, silver and precious stones during the tax period, it may be offset against positive value-added (+). If there is no positive value-added or if the positive value-added is insufficient to offset the negative value-added, the excess negative value-added can be carried forward to offset against value-added in subsequent periods within the same year. At the end of the calendar year, any remaining negative value-added cannot be carried over to the next year.

b) The payment price of gold, silver, precious stones purchased is determined based on the value of gold, silver, precious stones purchased or imported, including VAT used for selling gold, silver, precious stones.

3. In cases where a business entity engages in buying, selling, and processing gold, silver, and precious stones, such an entity must separately account for these activities to pay tax based on the direct value-added method.

4. If negative VAT (−) of gold, silver, and precious stones occurs during the tax period, it can be offset against positive VAT (+). In cases where there is no positive VAT or insufficient positive VAT to offset negative VAT, it may be carried forward to offset against VAT in the following periods within the same year. At the end of the calendar year, any remaining negative VAT cannot be carried over into the next year.

Chapter III

DEDUCTION AND REFUND OF VALUE-ADDED TAX

Section 1. PRINCIPLES FOR DEDUCTING INPUT VAT

Article 23. Deduction of Value-Added Tax (VAT)

1. Input VAT on goods and services used for producing, trading in taxable goods and services shall be fully deductible, including input VAT not compensated for losses of taxable goods and services due to damage or natural loss during transportation. Businesses must have complete documentation proving cases where compensation is not provided for such losses to deduct tax. Where laws provide a limit for natural loss, businesses may deduct input VAT on the actual quantity of goods lost naturally up to the specified limit; any excess over this limit shall not be deductible.

2. Input VAT on goods (including fixed assets)and services used simultaneously for producing, trading in taxable goods and services and non-taxable goods and services may only deduct input VAT on those used for producing, trading in taxable goods and services. Businesses must separately account for deductible and non-deductible input VAT; if separate accounting is not possible, the deductible input VAT shall be calculated as a percentage of revenue from taxable goods and services compared to total revenue from goods and services sold during the tax period. Specifically:

a) Total revenue from goods and services sold includes revenue from taxable goods and services; revenue from non-taxable goods and services; value-added from buying, selling, processing gold, silver, precious stones (excluding negative value-added (-)); and revenue from goods and services specified in Clause 2 of Article 40 of this Decree (if applicable). For foreign currency trading and securities trading, revenue is the difference between sale price and purchase price (except for negative differences (-)).

b) For investment projects that simultaneously invest in producing, trading in taxable goods and services and non-taxable goods and services, input VAT on fixed assets during basic construction phase may be temporarily deducted based on a percentage of revenue from taxable goods and services compared to total revenue according to the business's production and trading plan. The temporary deduction amount will be adjusted annually over three years based on the ratio of revenue from taxable goods and services to total revenue from goods and services sold. If adjusting the deductible VAT results in a reduction in previously refunded VAT, the difference must be repaid to the state budget according to tax management laws. Businesses will not be administratively penalized forreduced VAT due to adjustment. 3. Input VAT on goods and services sold to organizations or individuals using humanitarian aid funds, non-repayable aid is fully deductible. 4. Input VAT on goods and services used in oil and gas exploration, development activities is fully deductible.

5. Input VAT arising in a month,

quarter shall be declared and deducted when determining the tax payable for that month or quarter, regardless of whether they have been consumed or remain in inventory.

Any input VAT not fully deducted in a month or quarter may be carried forward to the next month or quarter. The period during which input VAT can be declared and deducted when determining the tax payable for that month or quarter, regardless of whether it has been used or remains in inventory. Any unclaimed input VAT in a given month or quarter may be deducted in the following month or quarter.

6. In case a business entity discovers errors or omissions in the input value-added tax when declaring and deducting such taxes, it may declare the tax before the tax authority or competent body issues a decision to inspect or audit the tax as follows:

a) The taxpayer shall make supplementary declarations for the month or quarter in which the erroneous or omitted input value-added tax occurred if such declaration increases the amount of tax payable or reduces the refundable tax amount for that month or quarter; the taxpayer must pay any additional tax due or have previously refunded taxes recovered and pay interest on late payment to the state budget (if applicable). This increases the amount of tax due or reduces the refundable tax amount; the taxpayer must pay any additional tax due or have previously refunded tax amounts recovered and pay late payment penalties to the state budget (if applicable).

b) The taxpayer shall declare in the month or quarter when the error or omission is discovered if such declaration was made during the month or quarter in which the erroneous or omitted input value-added tax occurred, resulting in a reduction of the amount of tax payable or merely increasing or reducing the remaining deductible input value-added tax to be carried forward to subsequent months or quarters. The month or quarter when input VAT errors occur, reducing the tax payable or only affecting the deductible VAT carryover to subsequent months or quarters.

7. Input value-added tax on goods (including purchases from outside sources or goods produced by the business entity itself) used for gifts, donations, promotions, advertising shall be deductible. business entity used for gifts, donations, promotions, advertising is eligible for deduction.

8. Input VAT paid according to a Revenue Determination Decision by customs authorities can be fully deducted, except in cases where the customs authority penalizes tax evasion or tax avoidance.

8. The input value-added tax paid according to the Customs Authority's Determination Decision is fully deductible, except in cases where the Customs Authority penalizes for fraud or evasion of taxes. Project Management Board, Branch The Project Management Board or branch may deduct input value-added tax based on invoices issued in the name of the business entity. The business entity shall not be entitled to deduct input value-added tax from invoices that have already been declared and deducted by the Project Management Board or branch.

10. When an enterprise switches from paying VAT under the direct calculation method to the deduction method, it may deduct input VAT on goods and services purchased starting from the first period of declaration and payment under the deduction method.

9. A business entity switching from direct payment method to deduction method for value-added tax may deduct value-added tax on goods and services purchased starting from the first period of declaration and payment under the deduction method.

12. For goods and services transitioning from being exempt from VAT to being subject to VAT as stipulated in the Value-Added Tax Law, enterprises can only declare and deduct input VAT for goods and services used in producing or trading taxable goods and services starting from July 1, 2025.

10. When a business entity switches from the deduction method to the direct payment method, it shall calculate the input value-added tax on goods and services purchased during the period of applying the deduction method but not yet deducted at the last tax calculation period before switching methods, which can be included in costs for calculating corporate income tax or as part of the original cost of fixed assets according to laws on corporate income tax, except for individual purchases with a value of 05 million VND or more without non-cash payment vouchers.fixed assets, machinery, equipment in the following cases:

11. Business entities are not allowed to deduct input value-added tax on fixed assets such as machinery and equipment in the following cases: a) Fixed assets, machinery, and equipment specifically used for producing defense or security products.fixed assets, machinery, equipment specifically used for producing defense and security products.

b) Fixed assets, machinery, and equipment of credit institutions, reinsurance companies, life insurance companies, securities trading firms, medical facilities, educational establishments.fixed assets, machinery, and equipment of credit institutions, reinsurance companies, life insurance companies, securities trading enterprises, medical facilities, educational establishments.

c) Civil aircraft, helicopters, gliders, yachts not used for commercial transportation or tourism/hotel business. for personal use, pleasure craft not used for the purpose of commercial cargo and passenger transportation, tourism, or hotel business..

The prohibition on deduction provided in this clause also applies to value-added tax and repair costs of fixed assets such as machinery and equipment (if any).Hue value added input tax credit for leasing activities and repair costsof fixed assets, machinery and equipment (if any).

14. The offices of the State-owned enterprise and corporation that do not directly engage in business operations and administrative units such as hospitals, clinics, rest homes, institutes, training institutions, etc., which are not taxpayers for value-added tax (VAT), shall not be entitled to deduct input VAT on goods or services purchased for their activities. In cases where these units conduct business activities subject to VAT, they must register and declare separately the VAT payable for such business operations.

15. Business entities that do not meet the requirements for VAT deduction as stipulated in Section 1 and Section 2 of Chapter III of this Decree and invoices or documents issued from prohibited acts strictly forbidden under Article 13 of the Law on Value-Added Tax shall not be entitled to deduct VAT.

16. For input VAT that is not deductible, business entities may include it in their expenses for calculating corporate income tax or as part of the original cost of fixed assets pursuant to the provisions of the Corporate Income Tax Law, except for input VAT ongoods and servicespurchasedeach time with a value of 05 VND 1 million or morewithoutnon-cash payment vouchers..

Article 24. Deduction of VAT for certain special cases

The deduction of VAT in the cases specified in point g, clause 1, Article 14 of the Law on Value-Added Tax shall be implemented as follows:

1. For goods and services forming fixed assets serving employees:

a) Input VAT on goods and services forming fixed assets for employee use within production and business areas and housing, medical stations for workers in industrial zones is fully deductible.

b) In cases where businesses lease housing for workers in industrial zones, the input VAT on rental payments shall be deducted as prescribed. If a business constructs or purchases housing outside industrial zones to serve workers in these zones, the input VAT on construction and purchase of such housing serving workers is fully deductible. Housing for workers specified herein must meet the conditions set forth by law for housing within industrial zones.

c) In cases where foreign experts remain employees of a company abroad, are subject to dispatch from that company, receive salaries and benefits from their home company during their work in Vietnam, and there is a written contract between the overseas company and the business entity in Vietnam specifying that the Vietnamese business entity must cover accommodation expenses for these foreign experts during their stay in Vietnam, then input VAT on rental payments made by the Vietnamese business entity for housing of such foreign experts shall be deductible; however, if the business entity has foreign experts who come to work in Vietnam under contracts with the Vietnamese business entity and receive salaries from Vietnam, the business entity is not entitled to deduct input VAT on rental payments for these foreign experts.

2. In cases of capital contribution by means of assets where the contributed asset is newly purchased and unused, with a valid invoice accepted by the capital contribution acceptance committee, the value of the capital contribution shall be determined based on the amount stated on the invoice including VAT. The recipient of the capital contribution may deduct input VAT recorded on the purchase invoice issued by the contributing party.

3. For goods and services purchased under a power of attorney, business entities are entitled to deduct input VAT on goods and services purchased under a power of attorney for other organizations or individuals if the invoices bear the name of the authorized organization or individual, including the following cases:

a) An insurance company authorizes an insured person to repair property; if the cost of repairing the property and replacement parts, materials have value-added tax invoices in the name of the insured person, and the insurance company pays the corresponding insurance premium according to the insurance contract, then the insurance company is entitled to deduct input VAT equivalent to the portion of the insurance compensation paid under a value-added tax invoice in the name of the insured person; if the amount of insurance compensation paid by the insurance company to the insured person reaches VND 5 million or more, such payment must be made without cash. b) Before establishing a business, the founders have an authorization document for organizations or individuals to pay on their behalf for certain expenses related to purchasing goods and materials and other costs associated with setting up the business; if there is a value-added tax invoice in the name of the authorized organization or individual, then the business is entitled to deduct input VAT according to that invoice and must make payments without cash to the authorized organizations or individuals for invoices valued at VND 5 million or more.

4. For fixed assets being passenger cars with up to nine seats (excluding cars used in commercial transportation of goods and passengers, tourism, hotels; cars used as samples and test drives for car sales), if their value exceeds VND 1.6 billion (excluding VAT), the input VAT deductible corresponds only to the portion valued at up to VND 1.6 billion.

5. For production and business establishments that organize closed-loop production with centralized accounting using products exempt from VAT in various stages of production to produce taxable goods, all input VAT incurred at each stage is fully deductible.

Mục 2. CONDITIONS FOR DEDUCTING INPUT VALUE-ADDED TAX

Article 25. Invoices and Tax Payment Documents

Businesses must have value-added tax invoices for purchased goods or services or tax payment documents from the importation phase, or tax payment documents on behalf of foreign parties

as stipulated in point a, clause 2, Article 14 of the Law on Value-Added Tax (including tax payment documents based on a percentage rate multiplied by revenue paid on behalf of foreign parties). as stipulated in point a, clause 2, Article 14 of the Value Added Tax Law (including payment receipts for value added tax calculated at a percentage rate multiplied by revenue instead of foreign entities).

Article 26. Payment Instruments Not Using Cash

Business entities must have payment instruments not using cash for goods and services purchased (including imported goods) with a value of VND 5 million or more, inclusive of VAT. In this context:

1. A payment instrument not using cash is an instrument proving the non-cash payment as prescribed in Decree No. 52/2024/NĐ-CP dated May 15, 2024 of the Government on non-cash payments, except for those instruments submitted by the buyer to pay cash into the seller's account. 2. Certain special cases as stipulated in point b, clause 2, Article 14 of the Value-Added Tax Law include:.

a) In the case where goods and services purchased are settled through offsetting between the value of goods and services purchased and sold or borrowed goods, provided that this payment method is specifically defined in the contract, there must be a reconciliation statement and confirmation by both parties regarding the offsetting between goods and services purchased and sold or borrowed goods. In cases where debts are offset through a third party, there must be a debt-offsetting document from all three parties as the basis for tax deduction.

b) In the case where goods and services purchased are settled through debt offsetting such as borrowing money; offsetting debts through a third party, provided that this payment method is specifically defined in the contract, there must be a loan or borrowing agreement in written form established beforehand and a transfer of funds from the lender's account to the borrower's account for the borrowed amount including cases where goods and services purchased are offset against the amount supported by the seller for the buyer or on behalf of the buyer.

c) In the case where goods and services purchased are settled through third-party payment authorization not using cash (including cases where the seller requires the buyer to pay a designated third party), such payment authorization or payment to the designated third party must be specifically defined in the contract in written form, and the third party must be an organization or individual operating under legal provisions.

d) In the case where goods and services purchased are settled through payment of goods and services with shares or bonds, provided that this payment method is specifically defined in the contract, there must be a purchase and sale agreement in written form established beforehand.

đ) After implementing the payment methods specified in points a, b, c, and d of this clause, if the remaining value paid in cash amounts to VND 5 million or more, tax deduction is only allowed for cases with non-cash payment instruments.

e) In the case where goods and services purchased are settled into an account opened at the State Treasury by a third party for enforcement through measures such as seizing money or property held by other organizations or individuals (as decided by authorized state agencies), value-added tax input is deducted corresponding to the amount transferred into the third-party account opened at the State Treasury.

g) For goods and services purchased on deferred payment or installment plans with a value of VND 5 million or more, businesses base their VAT input deduction on written purchase contracts for goods and services, VAT invoices, and non-cash payment instruments for goods and services purchased on deferred payment or installments. In cases where there are no non-cash payment instruments due to the payment period not having arrived according to the contract or its annexes, businesses can still deduct VAT input. When the payment period arrives as stipulated in the contract or its annexes, if the business does not

have a non-cash payment instrument with non-cash payment vouchers The business entity must declare and adjust to reduce the deductible input VAT for the value of goods and services without non-cash payment vouchers in the tax period when the payment obligation arises according to the contract or its annex.

h) In cases where the value of imported goods or services per transaction is less than five million dong, goods or services purchased per invoice below five million dong including VAT, and cases where businesses import goods as gifts, free samples from organizations or individuals abroad, non-cash payment vouchers are not required for such purchases.

i) In cases where goods or services purchased to serve the production and business activities subject to VAT are paid by an individual employee of the business entity in accordance with financial regulations or internal rules of the business entity through non-cash payments, followed by the business entity repaying the employee via a non-cash payment method, then input VAT deduction is allowed.

3. In cases where goods or services from one taxpayer are purchased multiple times on the same day and the total value reaches five million dong or more but each transaction is less than five million dong, only transactions with non-cash payment vouchers can be deducted for tax purposes.

Article 27. Conditions for deducting input VAT for exported goods and services

For exported goods and services, in addition to the conditions stipulated in Articles 25 and 26 of this Decree, there must also be: a contract signed with an overseas party regarding the sale or processing of goods and provision of services; sales invoices; non-cash payment vouchers; customs declaration for exported goods (except where not required according to customs law); packing list, bill of lading, insurance documents (if applicable). Among these:

1. For contracts selling goods, processing goods, or providing services to an overseas party (the importing party): in cases of entrusted export, the contract and settlement record for entrusted export (in case the contract has ended) or periodic account reconciliation between the entrusting exporter and the entrusted exporter must clearly state: quantity and type of products; value of entrusted goods exported; number, date of the export contract signed by the entrusted exporter with the overseas party; number, date, amount recorded on non-cash payment vouchers from the overseas party to the entrusted exporter; number, date, amount recorded on payment vouchers from the entrusted exporter to the entrusting exporter; number, date of customs declaration for exported goods made by the entrusted exporter.

2. For customs declarations for exported goods: The customs declaration must be completed according to customs law procedures.

3. For non-cash payment vouchers: bank transfer documents from the importer's account (or a bank serving the importer) to an account in the name of the business entity (exporter) opened at a bank, following payment methods agreed upon in the contract and bank regulations. Payment voucher evidence is a bank statement from the exporter’s bank regarding funds received from the importer’s bank account. In cases of deferred payments, there must be an agreement recorded in the export contract or its annex; by the due date, the exporter must have non-cash payment vouchers. For entrusted exports, there must be non-cash payment vouchers from the overseas party to the entrusted party and the entrusted party must provide non-cash payment vouchers for exported goods to the entrusting party. If the overseas party pays directly to the entrusting exporter, then the entrusting exporter must have non-cash payment vouchers and this payment must be stipulated in the contract. In the case where the exporting party sells receivables of the importing party to a third party abroad, there must be documentary evidence of non-cash payment from the third party; this payment must be stipulated in both the export contract and the sale agreement for receivables with the third party abroad. The exporting party must provide written explanations regarding discrepancies between the amount paid and the amount due under the export contract, consistent with the sale agreement for receivables.There are certain exceptions to the requirement of documentary evidence of non-cash payment as follows::

a)In cases where goods or services exported are settled against foreign debt, the business entity must meet the following conditions and procedures: a loan contract (for financial loans with terms under five years); or a registration confirmation for loans issued by the State Bank of Vietnam (for loans over one year); documentary evidence of non-cash payment transferring funds from abroad into Vietnam. hThe method of settling exported goods or services against foreign debt must be specified in the export contract; a confirmation from the foreign party regarding the offsetting of debt; if there is a difference after offsetting the value of exported goods and services against foreign debt, such difference must have documentary evidence of non-cash payment. 01 b) In cases where an exporting business entity uses proceeds from the sale of goods or services to contribute capital with the importing party abroad, the business entity must meet the following conditions: a capital contribution contract; using proceeds from exported goods and services for capital contribution in the foreign importing party must be stipulated in the export contract; if the amount contributed is less than the revenue from exported goods, the difference must have documentary evidence of non-cash payment.

c)

In cases where a foreign party authorizes a third party abroad to make payments on its behalf, such authorized payment must be stipulated in the export contract (as an annex or amendment if applicable).

d)

In cases where a foreign party requires a domestic organization to settle debts by making non-cash payments equivalent to what it owes the exporting business entity and this requirement is specified in the export contract, accompanied by documentary evidence of payment as a bank statement from the foreign party's account; simultaneously, the exporting party must provide an account reconciliation with confirmation from both the foreign party and the third party.

đ)

g) In the case where a foreign party (except when the foreign party is an individual) makes payment from a current account opened at credit institutions in Vietnam, such payment must be stipulated in the export contract (annex to the contract or any amending document if applicable). The payment instrument shall be a bank statement issued by the exporting party's bank regarding the amount received from the foreign party’s current account.

h) In the case where a foreign individual business entity makes payment through a current account of its owner opened at credit institutions in Vietnam and such payment is stipulated in the export contract (annex to the contract or any amending document if applicable), it shall be considered as non-cash payment.. When the buyer, a foreign individual business entity, enters Vietnam through international border gates with foreign currency cash or Vietnamese dong cash to deposit into the current account of its owner opened at credit institutions in Vietnam, such entry and exit must be declared to customs according to guidelines issued by the State Bank of Vietnam.

i) In the case where a foreign party makes non-cash payment but the amount stated on the non-cash payment instrument does not match the agreed-upon amount in the contract or annex, if the amount stated on the non-cash payment instrument is less than the agreed-upon amount in the contract or annex, the business entity must provide clear reasons such as bank transfer fees, price reduction due to poor quality goods or shortages (for this case, a written agreement reducing prices between the importer and exporter must be provided); if the amount stated on the non-cash payment instrument is greater than the agreed-upon amount in the contract or annex, the business entity must provide clear reasons such as one-time payment for multiple contracts, advance payment; the business entity must commit to legal responsibility regarding these explanations with tax authorities and any amending documents (if applicable). k) In the case where a foreign party makes non-cash payment but the payment instrument does not correctly name the agreed-upon bank in the contract, if the document clearly states the payer's name, payee’s name, export contract number, and the amount paid matches the export contract already signed, it shall be accepted as a valid payment instrument.

l) In the case where a business entity exports goods or services to one foreign party (Party B), while importing goods or services from another foreign party or purchasing goods from organizations or individuals in Vietnam (Party C); if the business entity agrees with Party B and Party C that Party B will make non-cash payment on behalf of Party C for the amount still owed by the business entity to Party C, such offsetting payments among parties must be stipulated in the export contract, import contract, or purchase contract (annex to the contract or any amending document if applicable) and the business entity must have a reconciliation statement confirmed by all relevant parties (between the business entity and Party B, between the business entity and Party C).

l) In cases where a business entity exports goods or services to an overseas party (Party B), while simultaneously importing goods or services from another overseas party, or purchasing goods from organizations or individuals in Vietnam (Party C); if the business entity has agreements with Party B and Party C regarding Party B's non-cash payment on behalf of Party C for amounts that the business entity still owes to Party C, then such offsetting payments among parties must be specified in the export contract, import contract, or purchase contract (annexes or amendments to contracts if any), and the business entity must provide a reconciliation statement with confirmations from all relevant parties (between the business entity and Party B, between the business entity and Party C).

m) In the case where goods are exported abroad but due to objective reasons, the foreign party refuses to accept the goods and the business entity finds a new customer in the same country as the original buyer to sell the consignment of goods, the deduction documents shall include all export-related documentation concerning the contract signed with the original buyer (contract, customs declaration for exported goods, invoice), an explanatory letter from the business entity explaining the discrepancy in the name of the buyer (in which the business entity commits to bear responsibility for the accuracy of the information and ensure there is no fraud), and all export-related documentation concerning the new contract signed with the new customer (contract, sales invoice, non-cash payment documents as prescribed and other relevant documents if any).

n) In the case where a labor-exporting business entity directly collects money from workers for overseas employment, it must have proof of receipt of such payments.

o) In the case where goods or services are exported to settle foreign debts for the Government, there must be confirmation from the bank that the consignment of exported goods has been accepted by the foreign party to offset the debt or confirmation that the set of documents has been sent to the foreign party to offset the debt; payment instruments shall be carried out in accordance with guidelines issued by the Ministry of Finance.

p) In the case where export transactions are settled through countertrade, this refers to exporting goods (including processing exported goods), services to a foreign party but settling the transaction between the exporting business entity and the foreign party by offsetting the value of exported goods or services against the value of imported goods or services from the foreign party. For exports settled through countertrade: the payment method for export transactions must be stipulated in both the export contract and the import contract; there must be a customs declaration for imported goods used to settle the transaction with exported goods or services; there must be documentation confirming the offsetting of payments between exported goods or services and imported goods or services from the foreign party; if after offsetting, there is any difference in value, such differences must have non-cash payment documents.

q) In the case where goods are exported to neighboring countries according to legal regulations on managing border trade with neighboring countries, it shall be carried out in accordance with guidelines issued by the Ministry of Finance and the State Bank of Vietnam.

r) In the event that a foreign party becomes insolvent, the exporting business entity must provide an explanatory letter detailing the reason and use one of the following documents to replace non-cash payment instruments: a copy (1 copy) of the customs declaration for imported goods from Vietnam registered with the customs authority in the importing country; or a complaint filed with a court or competent authority in the place of residence accompanied by a notice or other document issued by such authority regarding the acceptance of the complaint (1 copy); or a judgment favorable to the business entity rendered by a foreign court (1 copy); or a document from an authorized foreign organization confirming (or notifying) that the foreign party has declared bankruptcy or become insolvent (1 copy).

s) In case exported goods do not meet quality standards and must be destroyed, the exporting business entity shall provide a document explaining the reasons clearly and use either the destruction record (or confirmation of destruction) issued by the authority responsible for destruction abroad (one copy), accompanied by non-cash payment documents for destruction costs borne by the exporting business entity or proof of destruction costs borne by the importing party or third parties (one copy) to replace non-cash payment documents. If the importing party must handle the destruction procedures abroad, the destruction record (or confirmation of destruction) shall include the name of the importing party.

t) In case exported goods suffer damage, the exporting business entity shall provide a document explaining the reasons clearly and use one of the following documents to replace non-cash payment documents: confirmation of damage outside Vietnam issued by an authorized authority (one copy); or record detailing damage during transportation outside Vietnam specifying the cause of damage (one copy). If the exporting business entity has received compensation for damaged exported goods outside Vietnam, it must submit a non-cash payment document regarding the amount received (one copy).

u) Copies of documents specified in this clause shall be certified as true copies by the exporting business entity. In case third-party documents replacing non-cash payment documents are not in English or do not contain an English version, one certified translation must be submitted alongside. If related parties issue, use, and store documents electronically, a printed paper copy is required. The exporting business entity shall bear full responsibility for the accuracy of substitute documents for non-cash payment documents as specified in this clause.

4. For sales invoices or service provision: commercial invoices or value-added tax invoices as prescribed by laws on invoices and vouchers.

Article 28. Conditions for deducting input value-added tax in certain special cases of goods and services

The conditions for deducting input value-added tax in the case of exporting goods through foreign online trading platforms and other special cases, outside the conditions stipulated in Articles 25 and 26 of this Decree, the exporter must have documents proving that the goods were sold abroad.In particular:For the case of exporting goods through foreign online trading platforms:

1. The business entity exporting goods must have documents proving that the goods were sold abroad, such as: ce-entity conducting business a contract signed with the platform manager to sell goods on an overseas e-commerce platform (the transaction between the business entity and foreign buyers must comply fully with legal provisions regarding online order placement functions on overseas e-commerce platforms under commercial law, electronic commerce law, and electronic transactions law); sales invoices; non-cash payment documents (if the exporting business entrusts an intermediary organization to collect payments from foreign buyers, then the power of attorney for payment must be stipulated in the contract with the platform manager); customs declaration completed according to customs laws when sending goods abroad; proof of delivery to foreign buyers; packing list, bill of lading, and cargo insurance documents (if any) For the case of exporting goods stored in bonded warehouses overseas:The business entity exporting goods must have documents proving that the goods were sold abroad, such as: purchasing abroad; packing list, bill of lading, cargo insurance documents (if any).

2. export contracts; agency export contracts; sales invoices; non-cash payment documents; customs declaration completed according to customs laws when sending goods abroad; proof of delivery to foreign importers (customs declarations for exporting goods delivered to buyers or proof that the goods were sold in bonded warehouses); packing list, bill of lading, and cargo insurance documents (if any).3. For the case of exporting goods at overseas trade fairs: The business entity exporting goods must have documents proving that the goods were sold abroad, such as: non-cash payment documents; if cash foreign currency is collected and transferred back to Vietnam, the business entity must provide customs declaration forms regarding the foreign currency received from selling goods and proof of depositing funds into a bank in Vietnam. 4. For goods sold in quarantine areas for individuals (foreigners or Vietnamese) who have completed departure procedures; goods sold at duty-free shops: The business entity must have documents proving that the goods were sold in quarantine areas or duty-free shops and must provide an inventory of goods sold to departing customers according to Model III attached to this Decree. 5. For digital content products provided to foreign entities: The service provider must have documentation proving that the services are consumed abroad as stipulated in point d, Clause 3, Article 17 of this Decree and provide non-cash payment documents. hexport contract goods; agency export contract; sales invoice for goods; non-cash payment vouchers; customs declaration completed in accordance with the law on customs when sending goods out of the country; documentation proving delivery to foreign importers (customs declarations completed upon exporting goods to be delivered to buyers in the importing country or documents proving sale at bonded warehouses); packing list, bill of lading, cargo insurance documents (if any). 3. For cases where goods are exported at trade fairs or exhibitions abroad: business entities exporting goods must provide documentation proving sales outside Vietnam such as non-cash payment vouchers; if revenue is collected and transferred back to the country in foreign currency cash at the location of the fair or exhibition, the business entity must submit declarations with customs authorities regarding foreign currency received from selling goods and documents showing deposit into a bank in Vietnam.

4. For goods sold in duty-free areas to individuals (foreign nationals or Vietnamese citizens) who have completed departure formalities; goods sold at tax-free shops: business entities must provide documentation proving sales in the duty-free area, tax-free shop; business entities must submit an inventory list of goods sold to departing customers in the duty-free area, tax-free shop according to the model attached as Appendix III to this Decree.

5. For digital content products provided to overseas parties: service-providing businesses must provide documentation proving consumption outside Vietnam as stipulated in point d, clause 3 of Article 17 of this Decree and non-cash payment vouchers.

output

6. For goods processed and transferred for export as goods processed and transferred in accordance with the provisions of commercial law and foreign trade management law: an export processing contract and any annexes to such contracts signed abroad, specifying the receiving entity in Vietnam; a value-added tax invoice clearly stating the processing fee and quantity of processed goods to be exported (in accordance with the price stipulated in the contract signed abroad) along with the name of the receiving entity designated by the foreign party; a transfer document for transferred processed goods (referred to as the Transfer Document), duly confirmed by both the transferring and receiving parties; export processing fees must be settled without cash payment as prescribed by law; customs declaration shall comply with the provisions of the Customs Law.

7. For construction or installation activities abroad or in a free trade zone: there must be a contract for construction or installation abroad or within a free trade zone; and non-cash payment documentation as required by law.

8. In cases where goods or materials are exported by a business entity to carry out construction projects abroad, in addition to the provisions of Clause 7 of this Article, the business entity must meet the following conditions: customs declaration; exported goods or materials must comply with the List of Exported Goods for Overseas Construction Projects approved by the Director of the Vietnamese enterprise carrying out such overseas construction project; an agency export contract (in cases where there is a mandate to export).

9. In cases where a business entity has goods for export that have been confirmed by customs authorities but do not meet all other procedural and documentation requirements for input VAT deduction as specified in this Section for each specific case, such entities shall not be entitled to deduct input VAT nor calculate output VAT. Specifically, for transferred processed goods, if the necessary procedures and documents for input VAT deduction are not met, VAT must be calculated and paid as if the goods were consumed domestically. For business entities providing export services that do not meet non-cash payment requirements as prescribed, they shall not be entitled to deduct input VAT. 6. Not required to calculate output VAT. newly established economic organizations

Mục 3. HOÀN THUẾ GIÁ TRỊ GIA TĂNG

Điều 29. Hoàn thuế đối với xuất khẩu

1. Cơ sở kinh doanh trong tháng, quý có hàng hóa, dịch vụ xuất khẩu nếu có số thuế giá trị gia tăng đầu vào chưa được khấu trừ hết từ 300 triệu đồng trở lên thì được hoàn thuế giá trị gia tăng theo tháng, quý, trừ trường hợp hàng hóa nhập khẩu sau đó xuất khẩu sang nước khác. Trong đó:

a) Đối tượng được hoàn thuế trong một số trường hợp xuất khẩu được xác định như sau: đối với trường hợp ủy thác xuất khẩu là cơ sở kinh doanh có hàng hóa ủy thác xuất khẩu; đối với gia công chuyển tiếp là cơ sở kinh doanh ký hợp đồng gia công xuất khẩu với bên nước ngoài; đối với hàng hóa xuất khẩu để thực hiện công trình xây dựng ở nước ngoài là cơ sở kinh doanh có hàng hóa xuất khẩu thực hiện công trình xây dựng ở nước ngoài.

b) Hàng hóa nhập khẩu sau đó xuất khẩu sang nước khác là hàng hóa do cơ sở kinh doanh nhập khẩu từ nước ngoài vào Việt Nam sau đó trực tiếp xuất khẩu hoặc ủy thác xuất khẩu, không bao gồm hàng hóa là nguyên liệu nhập khẩu để sản xuất, gia công hàng xuất khẩu.

2. Cơ sở kinh doanh trong tháng, quý vừa có hàng hóa, dịch vụ xuất khẩu, vừa có hàng hóa, dịch vụ tiêu thụ nội địa thì cơ sở kinh doanh phải hạch toán riêng số thuế giá trị gia tăng đầu vào sử dụng cho sản xuất, kinh doanh hàng hóa, dịch vụ xuất khẩu; trường hợp không hạch toán riêng được thì số thuế giá trị gia tăng đầu vào của hàng hóa, dịch vụ xuất khẩu được xác định theo tỷ lệ giữa doanh thu của hàng hóa, dịch vụ xuất khẩu trên tổng doanh thu hàng hóa, dịch vụ chịu thuế của kỳ hoàn thuế. Kỳ hoàn thuế được xác định từ kỳ tính thuế giá trị gia tăng có số thuế giá trị gia tăng đầu vào chưa khấu trừ hết liên tục chưa được hoàn thuế đến kỳ tính thuế có đề nghị hoàn thuế. Số thuế giá trị gia tăng đầu vào của hàng hóa, dịch vụ xuất khẩu (bao gồm số thuế giá trị gia tăng đầu vào hạch toán riêng được và số thuế giá trị gia tăng đầu vào được xác định theo tỷ lệ nêu trên) nếu sau khi bù trừ với số thuế giá trị gia tăng phải nộp của hàng hóa, dịch vụ tiêu thụ nội địa còn lại từ 300 triệu đồng trở lên thì cơ sở kinh doanh được hoàn thuế cho hàng hóa, dịch vụ xuất khẩu. Số thuế giá trị gia tăng được hoàn của hàng hóa, dịch vụ xuất khẩu không vượt quá 10% doanh thu của hàng hóa, dịch vụ xuất khẩu của kỳ hoàn thuế. Số thuế giá trị gia tăng đầu vào đã được xác định cho hàng hóa, dịch vụ xuất khẩu nhưng chưa được hoàn do vượt quá 10% doanh thu của hàng hóa, dịch vụ xuất khẩu của kỳ hoàn thuế trước được khấu trừ vào kỳ tính thuế tiếp theo để xác định số thuế giá trị gia tăng được hoàn của hàng hóa, dịch vụ xuất khẩu kỳ hoàn thuế tiếp theo. Bộ Tài chính quy định cách xác định số thuế giá trị gia tăng được hoàn đối với hàng hóa, dịch vụ xuất khẩu.

Article 30. Refund of Value-Added Tax for Investment

1. A business entity that has registered to pay value-added tax (VAT) under the deduction method and has an investment project (new investment projects or expanded investment projects) as prescribed by laws on investment (including investment projects divided into multiple phases or components, except in cases where the investment project does not form fixed assets of the enterprise) is currently in the implementation phase or exploration and development oil and gas projects are currently in the implementation phase with input VAT arising during the implementation phase that has not been refunded shall offset such amount against the VAT payable from ongoing production and business activities (if any). After offsetting, if the remaining input VAT of the investment project exceeds VND 300 million, it will be eligible for a VAT refund. In cases where an investment project is completed (including projects divided into multiple phases or components with completed phases or components), but the business entity has not yet processed the application to refund VAT arising during the implementation phase (completed phases or components of the investment project) then the business entity shall submit the application to refund VAT in accordance with regulations within one year from the date of completion of the investment project or the completion date of a phase or component. The completion date is the day when revenue from the investment project or revenue from a phase or component is generated. Revenue referred to herein does not include revenue during trial operation, financial activity revenue, and liquidation revenue of raw materials of the investment project.

In cases where a business entity that is the investor establishes a new economic organization or entrusts a Project Management Board or branch directly to implement and manage the investment project, the newly established economic organization, Project Management Board, or branch shall be entitled to deduct and refund VAT for the investment project. The newly established economic organization, Project Management Board, or branch must offset the input VAT of goods and services purchased for use in the investment project against the output VAT payable from ongoing production and business activities of the business entity, economic organizations, branches during the same tax period (if any). After offsetting, if the remaining input VAT of the investment project exceeds VND 300 million, it will be eligible for a VAT refund as prescribed in this Article. When an investment project or phase or component of an investment project is completed, has been completed, in cases where the newly established economic organization, Project Management Board, branch no longer manages and operates production and business activities but such activities are directly managed and operated by the investor or entrusted to another business entity for management and operation, then the newly established economic organization, Project Management Board, branch must transfer the remaining input VAT of the investment project to be transferred to the investor or the business entity entrusted with managing and operating production and business activities to continue declaring and deducting such amount in subsequent tax periods from the date of completion of the investment project or phase or component., Project Management Board, branch offices shall transfer the remaining unclaimed value added tax from investment projects to be handed over to the project investor or business entity responsible for managing and operating production and business activities to continue declaring and offsetting against subsequent periods' taxable income after completion of the investment project or investment phase.For investment projects of businesses in industries or trades subject to conditional business registration under the following circumstances, such businesses are entitled to value added tax refunds on their investment projects as provided for in clause 1 of this Article:

In cases where an ongoing investment project has not yet commenced production and business operations but must cease its activities without generating output VAT from main production, business activities according to the investment project , the business entity shall return the refunded VAT of the investment project to the state budget in accordance with legal regulations on tax management; for input VAT that has not been refunded, no refund will be granted. For investment projects of businesses operating in industries or professions subject to conditional business registration under the following circumstances, such businesses shall be entitled to a VAT refund for their investment project as prescribed in Clause 1 of this Article:

2. Investment projects of businesses in industries or trades subject to conditional business registration that fail to maintain sufficient conditions during operation

a) An investment project during the investment phase, in accordance with laws on investment and specialized laws, has been granted by competent state authorities an operating license for conditional business lines or industries under one of the following forms: permit, certificate, or confirmation document. b) An investment project during the investment phase, in accordance with laws on investment and specialized laws, does not need to request from competent state authorities an operating license for conditional business lines or industries under one of the following forms: permit, certificate, or confirmation document..

c) An investment project, in accordance with laws on investment and specialized laws, is not required to have an operating license for conditional business lines or industries under one of the following forms: permit, certificate, or confirmation document. 3. A business entity shall not be entitled to a refund of value-added tax but may carry forward any undeducted tax amount of the investment project in accordance with laws on investment into the next period for the following cases:.

a) An investment project of a business entity does not contribute sufficient registered charter capital at the time of submitting an application for tax refund. b) An investment project of a business entity operating conditional business lines or industries is not yet in compliance with all required conditions under laws on investment, except as provided for in Clause 2 of this Article..

c) An investment project of a business entity operating conditional business lines or industries fails to maintain the necessary conditions during its operation.

This refers to an investment project of a business entity operating conditional business lines or industries but during its operation, the business entity has had one of the following operating licenses for conditional business lines or industries revoked: permit, certificate, or confirmation document;

or during its operation, the business entity does not meet the conditions required by laws on investment to conduct conditional business activities. The period in which value-added tax is not refunded shall be calculated from the date when one of the aforementioned documents is revoked or from the date when a competent state authority discovers that the business entity fails to meet the necessary conditions for conducting conditional business activities.

d) An exploitation investment project of natural resources and minerals (excluding exploration, development, and production projects of oil and gas as provided in Clause 1 of this Article) and an investment project producing products from processed natural resources and minerals as stipulated in Clause 14 of Article 4 of this Decree. A business investment project in a sector or line of business with conditional requirements does not ensure the maintenance of sufficient operating conditions during its operation is an investment project of a business entity in a regulated industry or profession but during the course of operation, the business entity has had one of its licenses for such regulated industries or professions revoked: license, certificate, or confirmation document; approval document;; or during the course of operation, if the business entity fails to meet the conditions required by law to engage in regulated businesses, the time point at which value-added tax is not refunded shall be calculated from the date when one of the aforementioned documents is revoked or from the date when a competent authority discovers that the business entity does not meet the conditions for engaging in regulated businesses.

d) An investment project for exploiting natural resources and minerals (excluding exploration, development projects for oil and gas fields as provided for in Clause 1 of this Article) and an investment project producing products from processed natural resources or minerals as stipulated in Clause 14, Article 4 of this Decree.

Article 31. Refund of Value-Added Tax for Goods and Services Subject to a 5% VAT Rate

A business entity that solely produces goods or provides services subject to a 5% value-added tax rate shall be entitled to a refund of the input value-added tax if it has an unutilized input value-added tax amounting to VND 300 million or more over a continuous period of twelve months or four consecutive quarters. In cases where a business entity produces goods or provides services subject to multiple value-added tax rates, the business entity must separately account for the input value-added tax used for producing goods and providing services subject to a 5% value-added tax rate, concerning the amount ofinput value-added tax used simultaneously for producing goods, providing services subject to a 5% value-added tax rate and for producing or trading in goods and services subject to other multiple rates (including goods subject to a 5% value-added tax rate at the commercial stage) if it is not possible to separately account for them, then the input value-added tax used for producing goods and providing services subject to a 5% value-added tax rate shall be determined based on the ratio of revenue from activities producing goods and providing services subject to a 5% value-added tax rate over total revenue from taxable goods and services during the refund period. The refund period is calculated from the tax period with an unutilized input value-added tax amounting to VND 300 million or more continuously without being refunded until the tax period in which a request for a refund is made. If, after offsetting against the output value-added tax payable on taxable goods and services (if any), the remaining input value-added tax used for producing goods and providing services subject to a 5% value-added tax rate (including separately accounted input value-added tax and input value-added tax determined based on the aforementioned ratio) amounts to VND 300 million or more, the business entity shall be entitled to a refund of the input value-added tax used for producing goods and providing services subject to a 5% value-added tax rate. The Ministry of Finance shall specify the method for determining the amount of value-added tax eligible for refund in activities producing goods and providing services subject to a 5% value-added tax rate.

Article 32. Refund of Value-Added Tax for Business Entities when Dissolved or Bankrupt

A business entity that pays value-added tax under the deduction method is entitled to a refund of value-added tax upon dissolution or bankruptcy if there are excess paid taxes or input taxes not fully deducted. (except in the case wherethe business entity dissolves and terminates operations as specified in Clause 1, Article 30 of this Decree). Business entities must comply with legal regulations on dissolution, bankruptcy, and tax management. In cases where a branch of an enterprise paying value-added tax under the deduction method is dissolved, a cooperative paying taxes under the deduction method converts into a cooperative society, a federation of cooperatives then the enterprise, cooperative society, federation of cooperatives may inherit excess value-added tax paid or input value-added tax not fully deducted by the cooperative, branch for deduction and refund in accordance with regulations.

Article 33. Refund of Tax on Goods Purchased in Vietnam when Departing

Foreign individuals, Vietnamese residing abroad (excluding flight crew members as provided under aviation law and ship crew members as provided under maritime law) carrying a passport or international travel document are entitled to a refund for goods purchased in Vietnam upon departure. The procedures, documents, amount of tax refunded, and method of refund for the cases specified herein shall be detailed in Appendix IV issued together with this Decree.

Điều 34. Hoàn thuế đối với các chương trình, dự án sử dụng vốn hỗ trợ phát triển chính thức (ODA) không hoàn lại hoặc viện trợ không hoàn lại, viện trợ nhân đạo

Việc hoàn thuế giá trị gia tăng đối với các chương trình, dự án sử dụng vốn hỗ trợ phát triển chính thức (ODA) không hoàn lại hoặc viện trợ không hoàn lại, viện trợ nhân đạo được quy định như sau:

1. Chủ chương trình, dự án hoặc nhà thầu chính (bao gồm cả Văn phòng điều hành của nhà thầu chính tại Việt Nam), tổ chức do phía nhà tài trợ nước ngoài chỉ định việc quản lý chương trình, dự án sử dụng vốn ODA (bao gồm cả Văn phòng đại diện của nhà tài trợ hoặc tổ chức quản lý, thực hiện chương trình, dự án do nhà tài trợ chỉ định) được hoàn số thuế giá trị gia tăng đã trả cho hàng hóa, dịch vụ mua tại Việt Nam để phục vụ cho chương trình, dự án.

2. Tổ chức ở Việt Nam sử dụng tiền viện trợ không hoàn lại, tiền viện trợ nhân đạo của tổ chức, cá nhân nước ngoài để mua hàng hóa, dịch vụ phục vụ cho chương trình, dự án viện trợ không hoàn lại, viện trợ nhân đạo tại Việt Nam thì được hoàn số thuế giá trị gia tăng đã trả cho hàng hóa, dịch vụ đó.

Điều 35. Hoàn thuế đối với hàng hóa, dịch vụ mua tại Việt Nam của đối tượng được hưởng quyền ưu đãi miễn trừ ngoại giao

Đối tượng được hưởng quyền ưu đãi miễn trừ ngoại giao theo quy định của pháp luật về ngoại giao mua hàng hóa, dịch vụ tại Việt Nam để sử dụng được hoàn số thuế giá trị gia tăng đã trả ghi trên hóa đơn giá trị gia tăng hoặc trên chứng từ thanh toán ghi giá thanh toán đã có thuế giá trị gia tăng.

Điều 36. Hoàn thuế theo điều ước quốc tế

Cơ sở kinh doanh có quyết định hoàn thuế giá trị gia tăng của cơ quan có thẩm quyền theo quy định của pháp luật và trường hợp hoàn thuế giá trị gia tăng theo điều ước quốc tế mà nước Cộng hòa xã hội chủ nghĩa Việt Nam là thành viên.

Điều 37. Điều kiện hoàn thuế giá trị gia tăng

Cơ sở kinh doanh thuộc trường hợp hoàn thuế quy định tại Mục này phải đáp ứng điều kiện sau đây:

1. Cơ sở kinh doanh thuộc trường hợp được hoàn thuế theo quy định tại các Điều 29, Điều 30, Điều 31, Điều 32 Nghị định này phải là cơ sở kinh doanh nộp thuế giá trị gia tăng theo phương pháp khấu trừ thuế, lập và lưu giữ sổ kế toán, chứng từ kế toán theo quy định của pháp luật về kế toán; có tài khoản tiền gửi tại ngân hàng theo mã số thuế của cơ sở kinh doanh.

2. Đáp ứng quy định về khấu trừ thuế giá trị gia tăng đầu vào theo quy định tại Mục 2 Chương III và không thuộc trường hợp quy định tại khoản 15 Điều 23 Nghị định này.

3.^[4] (được bãi bỏ)

4. Tại thời điểm cơ sở kinh doanh nộp hồ sơ hoàn thuế, cơ sở kinh doanh thuộc trường hợp hoàn thuế giá trị gia tăng, có số thuế giá trị gia tăng đầu vào đáp ứng đầy đủ điều kiện hoàn thuế theo quy định tại Mục này và tuân thủ các quy định về khai thuế theo quy định của pháp luật về quản lý thuế, lập hồ sơ hoàn thuế giá trị gia tăng đối với từng trường hợp hoàn thuế giá trị gia tăng và gửi đến cơ quan thuế có thẩm quyền tiếp nhận. Cơ quan thuế phân loại hồ sơ hoàn thuế giá trị gia tăng thuộc diện hoàn thuế trước hoặc kiểm tra trước hoàn thuế và giải quyết hồ sơ hoàn thuế giá trị gia tăng theo quy định của pháp luật về quản lý thuế.  

Chương IV

ĐIỀU KHOẢN THI HÀNH

^[5]

Điều 38. Hiệu lực thi hành

1. Nghị định này có hiệu lực thi hành từ ngày 01 tháng 7 năm 2025.

2. Nghị định này thay thế:

a) Nghị định số 209/2013/NĐ-CP ngày 18 tháng 12 năm 2013 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều Luật Thuế giá trị gia tăng.

b) Nghị định số 49/2022/NĐ-CP ngày 29 tháng 7 năm 2022 của Chính phủ sửa đổi, bổ sung một số điều của Nghị định số 209/2013/NĐ-CP ngày 18 tháng 12 năm 2013 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều Luật Thuế giá trị gia tăng đã được sửa đổi, bổ sung một số điều theo Nghị định số 12/2015/NĐ-CP, Nghị định số 100/2016/NĐ-CP và Nghị định số 146/2017/NĐ-CP.

c) Quy định việc xác định sản phẩm có tổng giá trị tài nguyên, khoáng sản cộng với chi phí năng lượng chiếm từ 51% giá thành sản phẩm trở lên tại điểm a khoản 1 Điều 11 và khoản 2 Điều 15 Nghị định số 134/2016/NĐ-CP ngày 01 tháng 9 năm 2016 của Chính phủ quy định chi tiết một số điều và biện pháp thi hành Luật Thuế xuất khẩu, thuế nhập khẩu (đã được sửa đổi, bổ sung tại Nghị định số 18/2021/NĐ-CP ngày 11 tháng 3 năm 2021 của Chính phủ sửa đổi, bổ sung một số điều của Nghị định số 134/2016/NĐ-CP ngày 01 tháng 9 năm 2016 của Chính phủ quy định chi tiết một số điều và biện pháp thi hành Luật Thuế xuất khẩu, thuế nhập khẩu), điểm b khoản 2 Điều 4 và Mẫu số 14, Phụ lục II ban hành kèm theo Nghị định số 26/2023/NĐ-CP ngày 31 tháng 5 năm 2023 của Chính phủ về Biểu thuế xuất khẩu, Biểu thuế nhập khẩu ưu đãi, Danh mục hàng hóa và mức thuế tuyệt đối, thuế hỗn hợp và thuế nhập khẩu ngoài hạn ngạch thuế quan bằng quy định tại Phụ lục V ban hành kèm theo Nghị định này.

3. Bãi bỏ quy định tại:

a) Điều 2 Nghị định số 91/2014/NĐ-CP ngày 01 tháng 10 năm 2014 của Chính phủ sửa đổi, bổ sung một số điều tại các Nghị định quy định về thuế.

b) Điều 3 Nghị định số 12/2015/NĐ-CP ngày 12 tháng 02 năm 2015 của Chính phủ quy định chi tiết thi hành Luật sửa đổi, bổ sung một số điều của các Luật về thuế và sửa đổi, bổ sung một số điều của các Nghị định về thuế.

c) Điều 1 Nghị định số 100/2016/NĐ-CP ngày 01 tháng 7 năm 2016 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều của Luật sửa đổi, bổ sung một số điều của Luật Thuế giá trị gia tăng, Luật Thuế tiêu thụ đặc biệt và Luật Quản lý thuế.

d) Điều 1 Nghị định số 146/2017/NĐ-CP ngày 15 tháng 12 năm 2017 của Chính phủ sửa đổi, bổ sung một số điều của Nghị định số 100/2016/NĐ-CP ngày 01 tháng 7 năm 2016 và Nghị định số 12/2015/NĐ-CP ngày 12 tháng 02 năm 2015 của Chính phủ.

4. Trường hợp các văn bản quy phạm pháp luật quy định viện dẫn tại Nghị định này được sửa đổi, bổ sung hoặc thay thế thì thực hiện theo văn bản được sửa đổi, bổ sung hoặc thay thế đó.

Điều 39. Điều khoản chuyển tiếp

1. Đối với dự án đầu tư đã được đầu tư trước ngày 01 tháng 7 năm 2025 mà vẫn đang trong giai đoạn đầu tư kể từ ngày Nghị định này có hiệu lực thi hành thì được áp dụng quy định hoàn thuế đối với đầu tư tại Điều 30 Nghị định này.

2. Quy định về hoàn thuế giá trị gia tăng đối với hoạt động sản xuất hàng hóa, cung cấp dịch vụ chịu thuế suất thuế giá trị gia tăng 5% quy định tại Điều 31 Nghị định này áp dụng đối với số thuế giá trị gia tăng đầu vào chưa được khấu trừ hết sử dụng cho sản xuất hàng hóa, cung cấp dịch vụ chịu thuế suất thuế giá trị gia tăng 5% phát sinh kể từ ngày Nghị định này có hiệu lực thi hành.

3.^[6] (được bãi bỏ)

Điều 40. Trách nhiệm thi hành

1. Bộ Tài chính quy định chi tiết các điều, khoản được giao tại Nghị định và hướng dẫn thực hiện Nghị định này theo chức năng, nhiệm vụ đảm bảo yêu cầu quản lý.

2. Bộ Tài chính quy định cụ thể đối với hàng hóa, dịch vụ không thuộc phạm vi điều chỉnh của Nghị định này và Luật Thuế giá trị gia tăng.

3. Các Bộ trưởng, Thủ trưởng cơ quan ngang bộ, Thủ trưởng cơ quan thuộc Chính phủ, Chủ tịch Ủy ban nhân dân tỉnh, thành phố trực thuộc Trung ương và các cơ quan, tổ chức, cá nhân liên quan chịu trách nhiệm thi hành Nghị định này./.

 

XÁC THỰC VĂN BẢN HỢP NHẤT KT. BỘ TRƯỞNG THỨ TRƯỞNG Cao Anh Tuấn

 

PHỤ LỤC I

TÀI NGUYÊN, KHOÁNG SẢN KHAI THÁC CHƯA CHẾ BIẾN THÀNH SẢN PHẨM KHÁC

(Kèm theo Nghị định số 181/2025/NĐ-CP ngày 01 tháng 7 năm 2025 của Chính phủ)

Mã hàng	Mô tả hàng hoá
Chương 25	Muối; lưu huỳnh; đất và đá; thạch cao, vôi và xi măng
2502.00.00	Pirít sắt chưa nung.
2503.00.00	Lưu huỳnh các loại, trừ lưu huỳnh thăng hoa, lưu huỳnh kết tủa và lưu huỳnh dạng keo.
25.04	Graphit tự nhiên.
2504.10.00	- Ở dạng bột hoặc dạng mảnh
2504.90.00	- Loại khác
25.05	Các loại cát tự nhiên, đã hoặc chưa nhuộm màu, trừ cát chứa kim loại thuộc Chương 26.
2505.10.00	- Cát oxit silic và cát thạch anh:
2505.10.00.10	- - Bột oxit silic mịn và siêu mịn có kích thước hạt từ 96μm (micrô mét) trở xuống, hàm lượng SiO2 ≥ 97,7%, Fe2O3 ≤ 0,030%, độ ẩm ≤ 0,3%
2505.10.00.20	- - Bột oxit silic mịn có kích thước hạt từ 500 µm (micromet) trở xuống, hàm lượng SiO2 ≥ 99,3%; Fe2O3 ≤ 0,01%, độ ẩm ≤ 5%
2505.10.00.90	- - Loại khác
2505.90.00	- Loại khác
25.06	Thạch anh (trừ cát tự nhiên); quartzite, đã hoặc chưa đẽo thô hoặc mới chỉ được cắt, bằng cưa hoặc cách khác, thành khối hoặc tấm hình chữ nhật (kể cả hình vuông).
2506.10.00	- Thạch anh
2506.20.00	- Quartzite
2507.00.00	Cao lanh và đất sét cao lanh khác, đã hoặc chưa nung.
25.08	Đất sét khác (không kể đất sét trương nở thuộc nhóm 68.06), andalusite, kyanite và sillimanite, đã hoặc chưa nung; mullite; đất chịu lửa (chamotte) hoặc đất dinas.
2508.10.00	- Bentonite
2508.30.00	- Đất sét chịu lửa
2508.40	- Đất sét khác:
2508.40.10	- - Đất hồ (đất tẩy màu)
2508.40.90	- - Loại khác
2508.50.00	- Andalusite, kyanite và sillimanite
2508.60.00	- Mullite
2508.70.00	- Đất chịu lửa hoặc đất dinas
2509.00.00	Đá phấn.
25.10	Canxi phosphat tự nhiên, canxi phosphat nhôm tự nhiên và đá phấn có chứa phosphat.
2510.10	- Chưa nghiền:
2510.10.10	- - Apatít (apatite)
2510.10.90	- - Loại khác
2510.20	- Đã nghiền:
2510.20.10	- - Apatít (apatite):
2510.20.10.10	- - - Loại hạt mịn có kích thước nhỏ hơn hoặc bằng 0,25 mm
2510.20.10.20	- - - Loại hạt có kích thước trên 0,25 mm đến 15 mm
2510.20.10.90	- - - Loại khác
2510.20.90	- - Loại khác
25.11	Bari sulphat tự nhiên (barytes); bari carbonat tự nhiên (witherite), đã hoặc chưa nung, trừ bari oxit thuộc nhóm 28.16.
2511.10.00	- Bari sulphat tự nhiên (barytes)
2511.20.00	- Bari carbonat tự nhiên (witherite)
2512.00.00	Bột hóa thạch silic (ví dụ, đất tảo cát, tripolite và diatomite) và đất silic tương tự, đã hoặc chưa nung, có trọng lượng riêng biểu kiến không quá 1.
25.13	Đá bọt; đá nhám; corundum tự nhiên, đá garnet tự nhiên và đá mài tự nhiên khác, đã hoặc chưa qua xử lý nhiệt.
2513.10.00	- Đá bọt
2513.20.00	- Đá nhám, corundum tự nhiên, đá garnet tự nhiên và đá mài tự nhiên khác
2514.00.00	Đá phiến, đã hoặc chưa đẽo thô hoặc mới chỉ cắt, bằng cưa hoặc cách khác, thành khối hoặc tấm hình chữ nhật (kể cả hình vuông).
25.15	Đá hoa (marble), đá travertine, ecaussine và đá vôi khác để làm tượng đài hoặc đá xây dựng có trọng lượng riêng biểu kiến từ 2,5 trở lên, và thạch cao tuyết hoa, đã hoặc chưa đẽo thô hoặc mới chỉ cắt, bằng cưa hay bằng cách khác, thành các khối hoặc tấm hình chữ nhật (kể cả hình vuông).
	- Đá hoa (marble) và đá travertine:
2515.11.00	- - Thô hoặc đã đẽo thô
2515.12	- - Mới chỉ cắt, bằng cưa hoặc cách khác, thành các khối hoặc tấm hình chữ nhật (kể cả hình vuông):
2515.12.10	- - - Dạng khối:
2515.12.10.10	- - - - Đá hoa trắng
2515.12.10.90	- - - - Loại khác
2515.12.20	- - - Dạng tấm
2515.20.00	- Ecaussine và đá vôi khác để làm tượng đài hoặc đá xây dựng; thạch cao tuyết hoa:
2515.20.00.10	- - Đá vôi trắng dạng khối
2515.20.00.90	- - Loại khác
25.16	Đá granit, đá pocfia, bazan, đá cát kết (sa thạch) và đá khác để làm tượng đài hay đá xây dựng, đã hoặc chưa đẽo thô hay mới chỉ cắt bằng cưa hoặc cách khác, thành khối hoặc tấm hình chữ nhật (kể cả hình vuông).
	- Granit:
2516.11.00	- - Thô hoặc đã đẽo thô
2516.12	- - Mới chỉ cắt, bằng cưa hoặc cách khác, thành các khối hoặc tấm hình chữ nhật (kể cả hình vuông):
2516.12.10	- - - Dạng khối
2516.12.20	- - - Dạng tấm
2516.20	- Đá cát kết:
2516.20.10	- - Thô hoặc đã đẽo thô
2516.20.20	- - Mới chỉ cắt, bằng cưa hoặc cách khác, thành khối hoặc tấm hình chữ nhật (kể cả hình vuông)
2516.90.00	- Đá khác để làm tượng đài hoặc làm đá xây dựng
25.17	Đá cuội, sỏi, đá đã vỡ hoặc nghiền, chủ yếu để làm cốt bê tông, để rải đường bộ hay đường sắt hoặc đá ballast, đá cuội nhỏ và đá lửa tự nhiên (flint) khác, đã hoặc chưa qua xử lý nhiệt; đá dăm từ xỉ, từ xỉ luyện kim hoặc từ phế thải công nghiệp tương tự, có hoặc không kết hợp với các vật liệu trong phần đầu của nhóm này; đá dăm trộn nhựa đường, đá ở dạng viên, mảnh và bột, làm từ các loại đá thuộc nhóm 25.15 hoặc 25.16, đã hoặc chưa qua xử lý nhiệt.
2517.10.00	- Đá cuội, sỏi, đá đã vỡ hoặc nghiền, chủ yếu để làm cốt bê tông, để rải đường bộ hay đường sắt hoặc đá ballast khác, đá cuội nhỏ và đá lửa tự nhiên (flint) khác, đã hoặc chưa qua xử lý nhiệt:
2517.10.00.10	- - Loại có kích cỡ đến 400 mm
2517.10.00.90	- - Loại khác
2517.20.00	- Đá dăm từ xỉ, từ xỉ luyện kim hoặc từ phế thải công nghiệp tương tự, có hoặc không kết hợp với các vật liệu của phân nhóm 2517.10
2517.30.00	- Đá dăm trộn nhựa đường
	- Đá ở dạng viên, mảnh và bột, làm từ các loại đá thuộc nhóm 25.15 hoặc 25.16, đã hoặc chưa qua xử lý nhiệt:
2517.41.00	- - Từ đá hoa (marble):
2517.41.00.20	- - - Bột cacbonat canxi được sản xuất từ loại đá thuộc nhóm 25.15, có kích thước hạt trên 0,125 mm đến dưới 1mm
2517.41.00.30	- - - Loại có kích cỡ đến 400 mm
2517.41.00.90	- - - Loại khác
2517.49.00	- - Loại khác:
2517.49.00.20	- - -Bột cacbonat canxi được sản xuất từ loại đá thuộc nhóm 25.15, có kích thước hạt trên 0,125 mm đến dưới 1mm
2517.49.00.30	- - - Loại có kích cỡ đến 400 mm
2517.49.00.90	- - - Loại khác
25.18	Dolomite, đã hoặc chưa nung hoặc thiêu kết, kể cả dolomite đã đẽo thô hay mới chỉ cắt bằng cưa hoặc các cách khác, thành các khối hoặc tấm hình chữ nhật (kể cả hình vuông).
2518.10.00	- Dolomite, chưa nung hoặc thiêu kết
2518.20.00	- Dolomite đã nung hoặc thiêu kết
25.19	Magiê carbonat tự nhiên (magiesite); magiê ôxít nấu chảy; magiê ôxít nung trơ (thiêu kết), có hoặc không thêm một lượng nhỏ ôxít khác trước khi thiêu kết; magiê ôxít khác, tinh khiết hoặc không tinh khiết.
2519.10.00	- Magiê carbonat tự nhiên (magnesite)
2519.90	- Loại khác:
2519.90.10	- - Magiê ôxít nấu chảy; magiê ôxít nung trơ (thiêu kết)
2519.90.90	- - Loại khác
25.20	Thạch cao; thạch cao khan; thạch cao plaster (bao gồm thạch cao nung hoặc canxi sulphat đã nung), đã hoặc chưa nhuộm màu, có hoặc không thêm một lượng nhỏ chất xúc tác hoặc chất ức chế.
2520.10.00	- Thạch cao; thạch cao khan
2520.20	- Thạch cao plaster:
2520.20.10	- - Loại phù hợp dùng trong nha khoa
2520.20.90	- - Loại khác
2521.00.00	Chất gây chảy gốc đá vôi; đá vôi và đá có chứa canxi khác, dùng để sản xuất vôi hoặc xi măng.
25.22	Vôi sống, vôi tôi và vôi thủy lực, trừ oxit canxi và hydroxit canxi thuộc nhóm 28.25.
2522.10.00	- Vôi sống
2522.20.00	- Vôi tôi
2522.30.00	- Vôi thủy lực
25.24	Amiăng.
2524.10.00	- Crocidolite
2524.90.00	- Loại khác
25.25	Mi ca, kể cả mi ca tách lớp; phế liệu mi ca.
2525.10.00	- Mi ca thô và mi ca đã tách thành tấm hoặc lớp
2525.20.00	- Bột mi ca
2525.30.00	- Phế liệu mi ca
25.26	Quặng steatit tự nhiên, đã hoặc chưa đẽo thô hoặc mới chỉ cắt, bằng cưa hoặc các cách khác, thành các khối hoặc tấm hình chữ nhật (kể cả hình vuông); talc.
2526.10.00	- Chưa nghiền, chưa làm thành bột
2526.20	- Đã nghiền hoặc làm thành bột:
2526.20.10	- - Bột talc
2526.20.90	- - Loại khác
2528.00.00	Quặng borat tự nhiên và tinh quặng borat (đã hoặc chưa nung), nhưng không kể borat tách từ nước biển tự nhiên; axit boric tự nhiên chứa không quá 85% H3BO3 tính theo trọng lượng khô.
25.29	Tràng thạch (đá bồ tát); lơxit (leucite), nephelin và nephelin xienit; khoáng fluorite.
2529.10	- Tràng thạch (đá bồ tát):
2529.10.10	- - Potash tràng thạch; soda tràng thạch
2529.10.90	- - Loại khác
	- Khoáng fluorite:
2529.21.00	- - Có chứa canxi florua không quá 97% tính theo khối lượng
2529.22.00	- - Có chứa canxi florua trên 97% tính theo khối lượng
2529.30.00	- Lơxit; nephelin và nephelin xienit
25.30	Các chất khoáng chưa được chi tiết hoặc ghi ở nơi khác.
2530.10.00	- Vermiculite, đá trân châu và clorit, chưa giãn nở
2530.20	- Kiezerit, epsomit (magiê sulphat tự nhiên):
2530.20.10	- - Kiezerit
2530.20.20	- - Epsomite (magiê sulphat tự nhiên)
2530.90	- Loại khác:
2530.90.10	- - Cát zircon cỡ hạt micron (zircon silicat) loại dùng làm chất cản quang
2530.90.90	- - Loại khác:
2530.90.90.10	- - - Quặng đất hiếm
2530.90.90.90	- - - Loại khác
Chương 26	Quặng, xỉ và tro
26.01	Quặng sắt và tinh quặng sắt, kể cả pirit sắt đã nung.
	- Quặng sắt và tinh quặng sắt, trừ pirit sắt đã nung:
2601.11	- - Chưa nung kết:
2601.11.10	- - - Hematite và tinh quặng hematite
2601.11.90	- - - Loại khác:
2601.11.90.10	- - - - Tinh quặng sắt hàm lượng cao (Fe ≥ 68%; SiO2 ≤ 3,6%; Al2O3 ≤ 0,3%; TiO2 ≤ 0,002%; P ≤ 0,001%; CaO ≤ 0,02%; MgO ≤ 0,4%; K2O ≤ 0,01%; Na2O ≤ 0,030%; Cu ≤ 0,002%; Zn ≤ 0,004%; Mn ≤ 0,2%; MKN ≤ 0,01%; S ≤ 0,01%)
2601.11.90.90	- - - - Loại khác
2601.12	- - Đã nung kết:
2601.12.10	- - - Hematite và tinh quặng hematite
2601.12.90	- - - Loại khác:
2601.12.90.10	- - - - Tinh quặng sắt hàm lượng cao (Fe ≥ 68%; SiO2 ≤ 3,6%; Al2O3 ≤ 0,3%; TiO2 ≤ 0,002%; P ≤ 0,001%; CaO ≤ 0,02%; MgO ≤ 0,4%; K2O ≤ 0,01%; Na2O ≤ 0,030%; Cu ≤ 0,002%; Zn ≤ 0,004%; Mn ≤ 0,2%; MKN ≤ 0,01%; S ≤ 0,01%)
2601.12.90.90	- - - - Loại khác
2601.20.00	- Pirit sắt đã nung
2602.00.00	Quặng mangan và tinh quặng mangan, kể cả quặng mangan chứa sắt và tinh quặng mangan chứa sắt với hàm lượng mangan từ 20% trở lên, tính theo trọng lượng khô.
2603.00.00	Quặng đồng và tinh quặng đồng.
26.04	Quặng niken và tinh quặng niken.
2604.00.00.10	- Quặng thô
2604.00.00.90	- Tinh quặng
26.05	Quặng coban và tinh quặng coban.
2605.00.00.10	- Quặng thô
2605.00.00.90	- Tinh quặng
26.06	Quặng nhôm và tinh quặng nhôm.
2606.00.00.10	- Quặng thô
2606.00.00.90	- Tinh quặng
2607.00.00	Quặng chì và tinh quặng chì.
2608.00.00	Quặng kẽm và tinh quặng kẽm.
26.09	Quặng thiếc và tinh quặng thiếc.
2609.00.00.10	- Quặng thô
2609.00.00.90	- Tinh quặng
2610.00.00	Quặng crôm và tinh quặng crôm.
26.11	Quặng vonfram và tinh quặng vonfram.
2611.00.00.10	- Quặng thô
2611.00.00.90	- Tinh quặng
26.12	Quặng urani hoặc quặng thori và tinh quặng urani hoặc tinh quặng thori.
2612.10.00	- Quặng urani và tinh quặng urani:
2612.10.00.10	- - Quặng thô
2612.10.00.90	- - Tinh quặng
2612.20.00	- Quặng thori và tinh quặng thori:
2612.20.00.10	- - Quặng thô
2612.20.00.90	- - Tinh quặng
26.13	Quặng molipden và tinh quặng molipden.
2613.10.00	- Đã nung
2613.90.00	- Loại khác:
2613.90.00.10	- - Quặng thô
2613.90.00.90	- - Tinh quặng
26.14	Quặng titan và tinh quặng titan.
2614.00.10	- Quặng inmenit và tinh quặng inmenit:
2614.00.10.10	- - Tinh quặng inmenit
2614.00.10.90	- - Loại khác
2614.00.90	- Loại khác:
2614.00.90.10	- - Tinh quặng rutil 83%≤TiO2≤ 87%
2614.00.90.90	- - Loại khác
26.15	Quặng niobi, tantali, vanadi hoặc zircon và tinh quặng của các loại quặng đó.
2615.10.00	- Quặng zircon và tinh quặng zircon:
2615.10.00.10	- - Quặng thô
	- - Tinh quặng:
2615.10.00.20	- - - Bột zircon siêu mịn cỡ hạt nhỏ hơn 75µm (micrô mét)
2615.10.00.90	- - - Loại khác
2615.90.00	- Loại khác:
	- - Niobi:
2615.90.00.10	- - - Quặng thô
2615.90.00.20	- - - Tinh quặng
	- - Loại khác:
2615.90.00.30	- - - Quặng thô
2615.90.00.90	- - - Tinh quặng
26.16	Quặng kim loại quý và tinh quặng kim loại quý.
2616.10.00	- Quặng bạc và tinh quặng bạc:
2616.10.00.10	- - Quặng thô
2616.10.00.90	- - Tinh quặng
2616.90.00	- Loại khác:
2616.90.00.10	- - Quặng vàng
	- - Loại khác:
2616.90.00.20	- - - Quặng thô
2616.90.00.90	- - - Tinh quặng
26.17	Các quặng khác và tinh quặng của các quặng đó.
2617.10.00	- Quặng antimon và tinh quặng antimon:
2617.10.00.10	- - Quặng thô
2617.10.00.90	- - Tinh quặng
2617.90.00	- Loại khác:
2617.90.00.10	- - Quặng thô
2617.90.00.90	- - Tinh quặng
2618.00.00	Xỉ hạt (xỉ cát) từ công nghiệp luyện sắt hoặc thép.
2619.00.00	Xỉ, xỉ luyện kim (trừ xỉ hạt), vụn xỉ và các phế thải khác từ công nghiệp luyện sắt hoặc thép.
26.20	Xỉ, tro và cặn (trừ loại thu được từ quá trình sản xuất sắt hoặc thép), có chứa kim loại, arsen hoặc các hợp chất của chúng.
	- Chứa chủ yếu là kẽm:
2620.11.00	- - Kẽm tạp chất cứng (sten tráng kẽm)
2620.19.00	- - Loại khác
	- Chứa chủ yếu là chì:
2620.21.00	- - Cặn của xăng pha chì và cặn của hợp chất chì chống kích nổ
2620.29.00	- - Loại khác
2620.30.00	- Chứa chủ yếu là đồng
2620.40.00	- Chứa chủ yếu là nhôm
2620.60.00	- Chứa arsen, thuỷ ngân, tali hoặc hỗn hợp của chúng, là loại dùng để tách arsen hoặc những kim loại trên hoặc dùng để sản xuất các hợp chất hoá học của chúng
	- Loại khác:
2620.91.00	- - Chứa antimon, berily, cađimi, crom hoặc các hỗn hợp của chúng
2620.99	- - Loại khác:
2620.99.10	- - - Xỉ và phần chưa cháy hết (hardhead) của thiếc
2620.99.90	- - - Loại khác
26.21	Xỉ và tro khác, kể cả tro tảo biển (tảo bẹ); tro và cặn từ quá trình đốt rác thải đô thị.
2621.90.90	- - Loại khác
2621.90.90.10	- - - - Xỉ than
Chương 27	Nhiên liệu khoáng, dầu khoáng và các sản phẩm chưng cất từ chúng; các chất chứa bi-tum; các loại sáp khoáng chất
27.01	Than đá; than bánh, than quả bàng và nhiên liệu rắn tương tự sản xuất từ than đá.
	- Than đá, đã hoặc chưa nghiền thành bột, nhưng chưa đóng bánh:
2701.11.00	- - Anthracite
2701.12	- - Than bi-tum:
2701.12.10	- - - Than để luyện cốc
2701.12.90	- - - Loại khác
2701.19.00	- - Than đá loại khác
2701.20.00	- Than bánh, than quả bàng và nhiên liệu rắn tương tự sản xuất từ than đá
27.02	Than non, đã hoặc chưa đóng bánh, trừ than huyền.
2702.10.00	- Than non, đã hoặc chưa nghiền thành bột, nhưng chưa đóng bánh
2702.20.00	- Than non đã đóng bánh
27.03	Than bùn (kể cả bùn rác), đã hoặc chưa đóng bánh.
2703.00.10	- Than bùn, đã hoặc chưa ép thành kiện, nhưng chưa đóng bánh
2703.00.20	- Than bùn đã đóng bánh
27.04	Than cốc và than nửa cốc luyện từ than đá, than non hoặc than bùn, đã hoặc chưa đóng bánh; muội bình chưng than đá.
2704.00.10	- Than cốc và than nửa cốc luyện từ than đá
2704.00.20	- Than cốc và than nửa cốc luyện từ than non hoặc than bùn
2704.00.30	- Muội bình chưng than đá
27.09	Dầu mỏ và các loại dầu thu được từ các khoáng bi-tum, ở dạng thô.
2709.00.10	- Dầu mỏ thô
2709.00.20	- Condensate
27.11	Khí dầu mỏ và các loại khí hydrocarbon khác.
	- Dạng hóa lỏng:
2711.11.00	- - Khí tự nhiên
2711.12.00	- - Propan
2711.13.00	- - Butan
2711.14	- - Etylen, propylen, butylen và butadien:
2711.14.10	- - - Etylen
2711.14.90	- - - Loại khác
2711.19.00	- - Loại khác
	- Dạng khí:
2711.21	- - Khí tự nhiên:
2711.21.10	- - - Loại sử dụng làm nhiên liệu động cơ
2711.21.90	- - - Loại khác
2711.29.00	- - Loại khác
27.12	Vazơlin (petroleum jelly); sáp parafin, sáp dầu lửa vi tinh thể, sáp than cám, ozokerite, sáp than non, sáp than bùn, sáp khoáng khác, và sản phẩm tương tự thu được từ qui trình tổng hợp hoặc qui trình khác, đã hoặc chưa nhuộm màu.
2712.10.00	- Vazơlin (petroleum jelly)
2712.20.00	- Sáp parafin có hàm lượng dầu dưới 0,75% tính theo trọng lượng
2712.90	- Loại khác:
2712.90.10	- - Sáp parafin
2712.90.90	- - Loại khác
27.13	Cốc dầu mỏ, bi-tum dầu mỏ và các cặn khác từ dầu có nguồn gốc từ dầu mỏ hoặc từ các loại dầu thu được từ các khoáng bi-tum.
	- Cốc dầu mỏ:
2713.11.00	- - Chưa nung
2713.12.00	- - Đã nung
2713.20.00	- Bi-tum dầu mỏ
2713.90.00	- Cặn khác từ dầu có nguồn gốc từ dầu mỏ hoặc từ các loại dầu thu được từ các khoáng bi-tum
27.14	Bi-tum và nhựa đường (asphalt), ở dạng tự nhiên; đá phiến sét dầu hoặc đá phiến sét bi-tum và cát hắc ín; asphaltit và đá chứa asphaltic.
2714.10.00	- Đá phiến sét dầu hoặc đá phiến sét bi-tum và cát hắc ín
2714.90.00	- Loại khác
27.15	Hỗn hợp chứa bi-tum dựa trên asphalt tự nhiên, bi-tum tự nhiên, bi-tum dầu mỏ, hắc ín khoáng chất hoặc nhựa hắc ín khoáng chất (ví dụ, matít có chứa bi-tum, cut-backs).
2715.00.10	- Chất phủ hắc ín polyurethan
2715.00.90	- Loại khác

Ghi chú: Danh mục tại Phụ lục này bao gồm Mã hàng và Mô tả hàng hóa theo Danh mục hàng hóa xuất khẩu, nhập khẩu Việt Nam. Tổ chức, cá nhân thực hiện tra cứu Danh mục hàng hóa xuất khẩu, nhập khẩu Việt Nam để áp dụng.

 

PHỤ LỤC II

TÀI NGUYÊN, KHOÁNG SẢN KHAI THÁC ĐÃ CHẾ BIẾN THÀNH SẢN PHẨM KHÁC

(Kèm theo Nghị định số 181/2025/NĐ-CP ngày 01 tháng 7 năm 2025 của Chính phủ)

Mã hàng	Mô tả hàng hoá
Chương 28	Hoá chất vô cơ; các hợp chất vô cơ hoặc hữu cơ của kim loại quý, kim loại đất hiếm, các nguyên tố phóng xạ hoặc các chất đồng vị
28.04	Hydro, khí hiếm và các phi kim loại khác.
2804.70.00	- Phospho:
2804.70.00.10	- - Phospho vàng
28.11	Axit vô cơ khác và các hợp chất vô cơ chứa oxy khác của các phi kim loại.
	- Hợp chất vô cơ chứa oxy khác của phi kim loại:
2811.22	- - Silic dioxit:
2811.22.10	- - - Dạng bột
28.17	Kẽm oxit; kẽm peroxit.
2817.00.10	- Kẽm oxit:
2817.00.10.10	- - Kẽm oxit dạng bột
28.23	Titan oxit.
2823.00.00.10	- Xỉ titan có hàm lượng TiO2 ≥ 85%, FeO ≤ 10%
2823.00.00.20	- Xỉ titan có hàm lượng 70% ≤ TiO2 < 85%, FeO ≤ 10%
2823.00.00.30	- Rutile có hàm lượng TiO2 > 87%
2823.00.00.40	- Inmenit hoàn nguyên có hàm lượng TiO2 ≥ 56%, FeO ≤ 11%
28.36	Carbonat; peroxocarbonat (percarbonat); amoni carbonat thương phẩm có chứa amoni carbamat.
2836.50	- Canxi carbonat:
2836.50.90	- - Loại khác
28.49	Carbua, đã hoặc chưa xác định về mặt hóa học.
2849.20.00	- Của silic
Chương 71	Ngọc trai tự nhiên hoặc nuôi cấy, đá quý hoặc đá bán quý, kim loại quý, kim loại được dát phủ kim loại quý, và các sản phẩm của chúng; đồ trang sức làm bằng chất liệu khác; tiền kim loại
71.02	Kim cương, đã hoặc chưa được gia công, nhưng chưa được gắn hoặc nạm dát.
7102.10.00	- Kim cương chưa được phân loại:
7102.10.00.10	- - Chưa gia công hoặc mới chỉ được cắt, tách một cách đơn giản hay mới chỉ được chuốt hoặc mài sơ qua
7102.10.00.90	- - Loại khác
	- Kim cương công nghiệp:
7102.21.00	- - Chưa gia công hoặc mới chỉ được cắt, tách một cách đơn giản hoặc mới chỉ được chuốt hoặc mài sơ qua
7102.29.00	- - Loại khác
	- Kim cương phi công nghiệp:
7102.31.00	- - Chưa gia công hoặc mới chỉ được cắt, tách một cách đơn giản hoặc mới chỉ được chuốt hoặc mài sơ qua
7102.39.00	- - Loại khác
71.03	Đá quý (trừ kim cương) và đá bán quý, đã hoặc chưa được gia công hoặc phân loại nhưng chưa xâu chuỗi, chưa gắn hoặc nạm dát; đá quý (trừ kim cương) và đá bán quý chưa được phân loại, đã được xâu thành chuỗi tạm thời để tiện vận chuyển.
7103.10	- Chưa gia công hoặc mới chỉ được cắt đơn giản hoặc tạo hình thô:
7103.10.10	- - Rubi
7103.10.20	- - Ngọc bích (nephrite và jadeite)
7103.10.90	- - Loại khác
	- Đã gia công cách khác:
7103.91	- - Rubi, saphia và ngọc lục bảo:
7103.91.10	- - - Rubi
7103.91.90	- - - Loại khác
7103.99.00	- - Loại khác
71.04	Đá quý hoặc đá bán quý tổng hợp hoặc tái tạo, đã hoặc chưa gia công hoặc phân loại nhưng chưa xâu thành chuỗi, chưa gắn hoặc nạm dát; đá quý hoặc đá bán quý tổng hợp hoặc tái tạo chưa phân loại, đã được xâu thành chuỗi tạm thời để tiện vận chuyển.
7104.10	- Thạch anh áp điện:
7104.10.10	- - Chưa được gia công
7104.10.20	- - Đã gia công
	- Loại khác, chưa gia công hoặc mới chỉ được cắt đơn giản hoặc tạo hình thô:
7104.21.00	- - Kim cương
7104.29.00	- - Loại khác
	- Loại khác:
7104.91.00	- - Kim cương
7104.99.00	- - Loại khác
71.05	Bụi và bột của đá quý hoặc đá bán quý tự nhiên hoặc tổng hợp.
7105.10.00	- Của kim cương
7105.90.00	- Loại khác
71.06	Bạc (kể cả bạc được mạ vàng hoặc bạch kim), chưa gia công hoặc ở dạng bán thành phẩm, hoặc dạng bột.
7106.10.00	- Dạng bột
	- Loại khác:
7106.91.00	- - Chưa gia công
7106.92.00	- - Dạng bán thành phẩm
71.08	Vàng (kể cả vàng mạ bạch kim) chưa gia công hoặc ở dạng bán thành phẩm, hoặc ở dạng bột.
	- Không phải dạng tiền tệ:
7108.11.00	- - Dạng bột
7108.12	- - Dạng chưa gia công khác:
7108.12.10	- - - Dạng cục, thỏi hoặc thanh đúc
7108.12.90	- - - Loại khác
7108.13.00	- - Dạng bán thành phẩm khác
7108.20.00	- Dạng tiền tệ
71.13	Đồ trang sức và các bộ phận của đồ trang sức, bằng kim loại quý hoặc kim loại được dát phủ kim loại quý.
	- Bằng kim loại quý đã hoặc chưa mạ hoặc dát phủ kim loại quý:
7113.19	- - Bằng kim loại quý khác, đã hoặc chưa mạ hoặc dát phủ kim loại quý:
7113.19.10	- - - Bộ phận
7113.19.90	- - - Loại khác
71.14	Đồ kỹ nghệ vàng hoặc bạc và các bộ phận của đồ kỹ nghệ vàng bạc, bằng kim loại quý hoặc kim loại dát phủ kim loại quý.
	- Bằng kim loại quý đã hoặc chưa mạ hoặc dát phủ kim loại quý:
7114.19.00	- - Bằng kim loại quý khác, đã hoặc chưa mạ hoặc dát phủ kim loại quý
71.15	Các sản phẩm khác bằng kim loại quý hoặc kim loại dát phủ kim loại quý.
7115.90	- Loại khác:
7115.90.10	- - Bằng vàng hoặc bạc
Chương 72	Sắt và thép
72.02	Hợp kim fero.
	- Loại khác:
7202.99.00	- - Loại khác
72.04	Phế liệu và mảnh vụn sắt; thỏi đúc phế liệu nấu lại từ sắt hoặc thép.
7204.10.00	- Phế liệu và mảnh vụn của gang đúc
	- Phế liệu và mảnh vụn của thép hợp kim:
7204.21.00	- - Bằng thép không gỉ
7204.29.00	- - Loại khác
7204.30.00	- Phế liệu và mảnh vụn của sắt hoặc thép tráng thiếc
	- Phế liệu và mảnh vụn khác:
7204.41.00	- - Phoi tiện, phoi bào, mảnh vỡ, vảy cán, mạt cưa, mạt giũa, phoi cắt và bavia, đã hoặc chưa được ép thành khối hoặc đóng thành kiện, bánh, bó
7204.49.00	- - Loại khác
7204.50.00	- Thỏi đúc phế liệu nấu lại
Chương 74	Đồng và các sản phẩm bằng đồng
74.01	Sten đồng; đồng xi măng hoá (đồng kết tủa).
7401.00.10	- Sten đồng
7401.00.20	- Đồng xi măng hóa (đồng kết tủa)
74.02	Đồng chưa tinh luyện; a-nốt đồng dùng cho điện phân tinh luyện.
7402.00.10	- Đồng xốp (blister copper)
7402.00.90	- Loại khác
74.03	Đồng tinh luyện và hợp kim đồng, chưa gia công.
	- Đồng tinh luyện:
7403.11.00	- - Ca-tốt và các phần của ca-tốt:
7403.11.00.10	- - - Đồng tinh luyện nguyên chất
7403.11.00.90	- - - Loại khác
7403.12.00	- - Thanh để kéo dây
7403.13.00	- - Que
7403.19.00	- - Loại khác
	- Hợp kim đồng:
7403.21.00	- - Hợp kim đồng-kẽm (đồng thau)
7403.22.00	- - Hợp kim đồng-thiếc (đồng thanh)
7403.29.00	- - Hợp kim đồng khác (trừ các loại hợp kim đồng chủ thuộc nhóm 74.05)
7404.00.00	Phế liệu và mảnh vụn của đồng.
7405.00.00	Hợp kim đồng chủ.
74.06	Bột và vảy đồng.
7406.10.00	- Bột không có cấu trúc lớp
7406.20.00	- Bột có cấu trúc lớp; vảy đồng
74.07	Đồng ở dạng thanh, que và dạng hình.
7407.10	- Bằng đồng tinh luyện:
7407.10.30	- - Dạng hình
	- - Dạng thanh và que:
7407.10.41	- - - Mặt cắt ngang hình vuông hoặc hình chữ nhật
7407.10.49	- - - Loại khác
	- Bằng hợp kim đồng:
7407.21.00	- - Bằng hợp kim đồng-kẽm (đồng thau)
7407.29.00	- - Loại khác
74.11	Các loại ống và ống dẫn bằng đồng.
7411.10.00	- Bằng đồng tinh luyện:
7411.10.00.90	- - Loại khác
	- Bằng hợp kim đồng:
7411.21.00	- - Bằng hợp kim đồng-kẽm (đồng thau)
7411.22.00	- - Bằng hợp kim đồng-niken (đồng kền) hoặc hợp kim đồng-niken-kẽm (bạc niken)
7411.29.00	- - Loại khác
Chương 75	Niken và các sản phẩm bằng niken
75.01	Sten niken, oxit niken thiêu kết và các sản phẩm trung gian khác của quá trình luyện niken.
7501.10.00	- Sten niken
7501.20.00	- Oxit niken thiêu kết và các sản phẩm trung gian khác của quá trình luyện niken
75.02	Niken chưa gia công.
7502.10.00	- Niken, không hợp kim
7502.20.00	- Hợp kim niken
75.03	Phế liệu và mảnh vụn niken.
7503.00.00.10	- Phoi tiện, phoi bào, bụi xẻ, mùn mạt giũa, bột nghiền, bột đẽo của niken, đã hoặc chưa được ép thành khối hay đóng thành kiện, bánh, bó
7503.00.00.90	- Loại khác
7504.00.00	Bột và vảy niken.
75.05	Niken ở dạng thanh, que, hình và dây.
	- Thanh, que và hình:
7505.11.00	- - Bằng niken, không hợp kim
7505.12.00	- - Bằng hợp kim niken
Chương 76	Nhôm và các sản phẩm bằng nhôm
76.01	Nhôm chưa gia công.
7601.10.00	- Nhôm, không hợp kim
7601.20.00	- Hợp kim nhôm
76.02	Phế liệu và mảnh vụn nhôm.
7602.00.00.10	- Phoi tiện, phoi bào, bụi xẻ, mùn mạt giũa, bột nghiền, bột đẽo của nhôm, đã hoặc chưa được ép thành khối hay đóng thành kiện, bánh, bó.
7602.00.00.20	- Loại khác
76.03	Bột và vảy nhôm.
7603.10.00	- Bột không có cấu trúc lớp
7603.20	- Bột có cấu trúc lớp; vảy nhôm:
7603.20.10	- - Vảy nhôm
7603.20.20	- - Bột có cấu trúc lớp
76.04	Nhôm ở dạng thanh, que và hình.
7604.10	- Bằng nhôm, không hợp kim:
7604.10.10	- - Dạng thanh và que
7604.10.90	- - Loại khác
	- Bằng hợp kim nhôm:
7604.21	- - Dạng hình rỗng:
7604.21.10	- - - Loại phù hợp để làm dàn lạnh của máy điều hoà không khí cho xe có động cơ
7604.21.20	- - - Thanh đệm bằng nhôm cho cửa ra vào và cửa sổ
7604.21.90	- - - Loại khác
7604.29	- - Loại khác:
7604.29.10	- - - Dạng thanh và que được ép đùn
7604.29.30	- - - Dạng hình chữ Y dùng cho dây khóa kéo, ở dạng cuộn
7604.29.90	- - - Loại khác
76.05	Dây nhôm.
	- Bằng nhôm, không hợp kim:
7605.11.00	- - Kích thước mặt cắt ngang lớn nhất trên 7 mm
7605.19	- - Loại khác:
7605.19.10	- - - Đường kính không quá 0,0508 mm
7605.19.90	- - - Loại khác
	- Bằng hợp kim nhôm:
7605.21.00	- - Kích thước mặt cắt ngang lớn nhất trên 7 mm
7605.29	- - Loại khác:
7605.29.10	- - - Có đường kính không quá 0,254 mm
7605.29.90	- - - Loại khác
76.06	Nhôm ở dạng tấm, lá và dải, chiều dày trên 0,2 mm.
	- Hình chữ nhật (kể cả hình vuông):
7606.11	- - Bằng nhôm, không hợp kim:
	- - - Dạng lá:
7606.12.32	- - - - Để làm lon (kể cả đáy lon và nắp lon), dạng cuộn:
7606.12.32.10	- - - - - Dải nhôm cuộn
Chương 78	Chì và các sản phẩm bằng chì
78.01	Chì chưa gia công.
7801.10.00	- Chì tinh luyện
	- Loại khác:
7801.91.00	- - Có hàm lượng antimon tính theo khối lượng là lớn nhất so với hàm lượng của các nguyên tố khác ngoài chì
7801.99.00	- - Loại khác
78.02	Phế liệu và mảnh vụn chì.
7802.00.00.10	- Phoi tiện, phoi bào, bụi xẻ, mùn mạt giũa, bột nghiền, bột đẽo của chì, đã hoặc chưa được ép thành khối hay đóng thành kiện, bánh, bó.
7802.00.00.90	- Loại khác
78.04	Chì ở dạng tấm, lá, dải và lá mỏng; bột và vảy chì.
	- Chì ở dạng tấm, lá, dải và lá mỏng:
7804.11	- - Lá, dải và lá mỏng có chiều dày (trừ phần bồi) không quá 0,2 mm:
7804.11.10	- - - Chiều dày không quá 0,15 mm
7804.11.90	- - - Loại khác
7804.19.00	- - Loại khác
7804.20.00	- Bột và vảy chì
78.06	Các sản phẩm khác bằng chì.
7806.00.20	- Thanh, que, dạng hình và dây:
7806.00.20.10	- - Thanh, que, dạng hình
Chương 79	Kẽm và các sản phẩm bằng kẽm
79.01	Kẽm chưa gia công.
	- Kẽm, không hợp kim:
7901.11.00	- - Có hàm lượng kẽm từ 99,99% trở lên tính theo khối lượng:
7901.11.00.10	- - - Dạng thỏi
7901.11.00.90	- - - Loại khác
7901.12.00	- - Có hàm lượng kẽm dưới 99,99% tính theo khối lượng :
7901.12.00.10	- - - Dạng thỏi
7901.12.00.90	- - - Loại khác
7901.20.00	- Hợp kim kẽm:
7901.20.00.10	- - Dạng thỏi
7901.20.00.90	- - Loại khác
79.02	Phế liệu và mảnh vụn kẽm.
7902.00.00.10	- Phoi tiện, phoi bào, bụi xẻ, mùn mạt giũa, bột nghiền, bột đẽo của kẽm, đã hoặc ch­ưa được đóng, ép thành khối hay thành kiện, bánh, bó.
7902.00.00.90	- Loại khác
79.03	Bột, bụi và vảy kẽm.
7903.10.00	- Bụi kẽm
7903.90.00	- Loại khác