Consolidated Document number 07/VBHN-BTC Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Tax Rates, Non-quota Import Tariffs

SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ______________________

 

DECREE^[1]

Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Tax Rates, and Import Taxes outside Quota

 

Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on the Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Tax Rates, and Import Taxes outside Quota shall take effect from July 15, 2023, amended and supplemented by:

1. Decree No. 144/2024/NĐ-CP dated November 1, 2023 of the Government amending and supplementing some articles of Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on the Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Tax Rates, and Import Taxes outside Quota, which shall take effect from December 16, 2024;

2. Decree No. 21/2025/NĐ-CP dated February 10, 2025 of the Government amending and supplementing Article 9 of Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on the Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Tax Rates, and Import Taxes outside Quota, which shall take effect from February 10, 2025.

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to Resolution No. 71/2006/QH11 dated November 29, 2006 of the National Assembly approving the Accession Protocol to the Agreement Establishing the World Trade Organization of the Socialist Republic of Vietnam;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on the Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Tax Rates, and Import Taxes outside Quota. ^[2]

Article 1. Scope of Regulation

This Decree promulgates the Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Tax Rates, and Import Taxes outside Quota.

Article 2. Applicability

1. Taxpayers as prescribed by the Law on Export Duties and Import Duties.

2. Customs authorities, customs officers.

3. Organizations and individuals with rights and obligations related to exported and imported goods.

Article 3. Issuing the Export Tariff, Preferential Import Tariff according to the List of Taxable Commodities, List of Goods and Absolute Tax Rates, Mixed Tax Rates, and Import Taxes outside Quota

Announced together with this Decree:

1. Appendix I - Export Tariff according to the List of Taxable Commodities.

2. Appendix II - Preferential Import Tariff according to the List of Taxable Commodities.

3. Appendix III - List of Goods and Absolute Tax Rates, Mixed Tax Rates for used passenger cars with up to 15 seats.

4. Appendix IV - List of Goods and Import Tax Rates outside Quota for goods subject to Quota.

Article 4. Export Tariff according to the List of Taxable Commodities

1. The Export Tariff according to the List of Taxable Commodities specified in Appendix I issued together with this Decree includes commodity code (commodity code), description of commodities, export tax rate prescribed for each group of taxable commodities, and taxable commodities. In case the exported goods are not listed in the Export Tariff, the declarant shall declare the commodity code of the exported goods corresponding to the 8-digit commodity code of such goods according to the Preferential Import Tariff specified in Section I of Appendix II issued together with this Decree and shall not declare the tax rate on the export declaration form.

2. Exported goods belonging to the group with STT 211 in the Export Tariff must meet both of the following conditions:

a) Condition 1: Raw materials, intermediate products, semi-finished products (collectively referred to as goods) do not belong to groups with STT from 01 to STT 210 in the Export Tariff.

b) Condition 2: Directly processed from primary raw materials, minerals, where the total value of raw materials, minerals plus energy costs accounts for 51% or more of the production cost of the product. The determination of the total value of raw materials, minerals plus energy costs accounting for 51% or more of the production cost of the product shall be carried out in accordance with the provisions of Decree No. 100/2016/NĐ-CP dated July 1, 2016 of the Government detailing and guiding the implementation of certain articles of the Law Amending and Supplementing Certain Articles of the Value Added Tax Law, Special Consumption Tax Law, and Tax Administration Law, and Decree No. 146/2017/NĐ-CP dated December 15, 2017 of the Government amending and supplementing certain articles of Decree No. 100/2016/NĐ-CP and subsequent amendments and supplements (if any).

Exported goods belonging to the exclusion cases stipulated in Clause 1, Article 1 of Decree No. 146/2017/NĐ-CP dated December 15, 2017 do not belong to the group with STT 211 of the Export Tariff issued together with this Decree.

3. Commodity codes and export tax rates for goods belonging to the group with serial number 211:

For goods detailed with 8-digit commodity codes and descriptions of groups 25.23, 27.06, 27.07, 27.08, 68.01, 68.02, 68.03 at STT 211 in the Export Tariff, the declarant shall declare the export tax rate corresponding to that commodity code as prescribed at STT 211. If the export tax rate is not declared according to the group with STT 211, the taxpayer must submit a Statement of Mineral and Energy Cost Ratio in Product Cost of Exported Goods according to Form No. 14 in Appendix II issued together with this Decree at the time of customs procedures to prove that the declared goods have a total mineral and energy cost ratio below 51% of the product cost. In case the taxpayer is a trading company purchasing goods from a manufacturing company or another trading company for export but does not declare the export tax rate according to the group with STT 211, the taxpayer shall base on information provided by the manufacturing company to declare according to Form No. 14 in the aforementioned Appendix II to prove the mineral and energy cost ratio below 51% of the product cost. The taxpayer shall bear legal responsibility for the accuracy of the declaration.

For goods exported under the group with STT 211 but not specifically detailed with 8-digit commodity codes and meeting the conditions stipulated in Clause 2 of this Article, the declarant shall declare the exported goods according to the 8-digit commodity code prescribed in Section I of Appendix II on the Preferential Import Tariff issued together with this Decree and declare the export tax rate as 5%.

Article 5. The Preferential Import Tariff Schedule according to the List of Taxable Goods

The Preferential Import Tariff Schedule according to the List of Taxable Goods (the Preferential Import Tariff Schedule) prescribed in Appendix II attached to this Decree includes:

1. Item I: Specifies the preferential import tariff rates for 97 chapters according to the List of Export and Import Commodities of Vietnam. Contents include: Names of Parts and Chapters; Explanations; Subgroup explanations; the Tariff Schedule including commodity descriptions, commodity codes (eight digits) according to the List of Export and Import Commodities of Vietnam, preferential import tariff rates specified for taxable goods.

In case the List of Export and Import Commodities of Vietnam is amended or supplemented, the declarant shall declare the commodity description and code according to the amended or supplemented list and apply the preferential tariff rate of the amended or supplemented code.

2. Item II: Specifies the List of Commodities and Preferential Import Tariff Rates for certain items under Chapter 98. Contents include: Explanations; Method of classification, conditions, procedures for applying preferential import tariff rates specified in Chapter 98, reports on final verification of the use of goods subject to preferential import tariff rates specified in Chapter 98; List of Commodities and Preferential Import Tariff Rates.

a) Items listed in the List of Commodities and Preferential Import Tariff Rates specified in Clause 3 Item II of Appendix II issued together with this Decree shall apply the preferential import tariff rates specified in Clause 3 Item II of Appendix II.

Classification of goods and application of preferential import tariff rates at Chapter 98 for complete knock-down (CKD) automobile kits, non-uniform automobile kits, chassis with engines and cabs (semi-knocked down automobiles with cabs) shall be carried out in accordance with the provisions of Clause 1.1 Item II of Appendix II.

Commodities: Alloy steel containing Boron and/or Chromium and/or Titanium in Group 98.11; Leather fillers, Skin protection support creams, scar reduction gels in Group 98.25; Nylon curtain fabrics 1680/D/2 and 1890 D/2 in Group 98.26; Copper wires with cross-sectional area not exceeding 8 mm but more than 6 mm in Group 98.30; Virgin Polypropylene pellets in Group 98.37; Non-alloy steel in the form of bars and unevenly wound coils, hot-rolled in Group 98.39; Set-top boxes in Group 98.46; Net-shaped panels made from Nano-composite Polymeric Alloy (Neoweb) material in Group 98.47 shall apply the preferential import tariff rates at Chapter 98 if they meet the specific standards and technical parameters stipulated in Clause 1 Item II of Appendix II.

b) Method of classification, conditions, procedures for applying preferential import tariff rates specified in Chapter 98, reports on final verification of the use of goods subject to preferential import tariff rates specified in Chapter 98: Shall be implemented in accordance with the provisions of Clause 2 Item II of Appendix II.

c) The List of Commodities and Preferential Import Tariff Rates specified in Chapter 98 for certain items includes: Commodity code; commodity description; corresponding commodity code of that item in Item I of Appendix II on the Preferential Import Tariff Schedule according to the List of Taxable Goods; preferential import tariff rates specified in Chapter 98.

d) Goods meeting the conditions for classification into Chapter 98 and having the qualifications to apply special preferential import tariff rates according to current regulations may choose to apply either the special preferential import tariff rates specified in the Special Preferential Import Tariff Schedules or the preferential import tariff rates specified in Chapter 98 of the Preferential Import Tariff Schedule.

For goods classified into Chapter 98, when processing customs formalities, the declarant shall declare the "corresponding commodity code in Item I of Appendix II" as specified in Chapter 98, while also recording next to the commodity code of Chapter 98.

Article 6. Import tariff rates for preferential imported machinery processing equipment

Machinery processing equipment belonging to groups from 84.54 to 84.63 shall apply preferential import tariff rates as follows:

1. Machinery processing equipment that has not yet been produced domestically shall apply a preferential import tariff rate of 0%. The machinery processing equipment referred to in this Clause is not included in the List of machinery and equipment that have been produced domestically as prescribed by the Ministry of Planning and Investment.

2. Machinery processing equipment not falling under the case specified in Clause 1 of this Article shall apply preferential import tariff rates for groups from 84.54 to 84.63 as stipulated in Section I of Appendix II on the Preferential Import Tariff Schedule accompanying this Decree.

Article 7. Import tariffs for used passenger cars

1. Used passenger cars with up to 9 seats and cylinder capacity not exceeding 1,000cc belonging to group 87.03 shall apply the absolute tax rate as prescribed in Appendix III accompanying this Decree.

2. Used passenger cars with up to 9 seats and cylinder capacity over 1,000cc belonging to group 87.03 and those with 10 to 15 seats belonging to group 87.02 shall apply the mixed tax rate as prescribed in Appendix III accompanying this Decree.

3. Used passenger cars with 16 seats or more belonging to group 87.02 and used motor vehicles with a total designed weight not exceeding 5 tons belonging to group 87.04 (excluding refrigerated trucks, waste collection trucks equipped with waste compaction units, tanker trucks, armored trucks for transporting valuable goods; cement mixer trucks and mud trucks with detachable bodies) shall apply a preferential import tariff rate of 150%.

4. Other types of used vehicles belonging to groups 87.02, 87.03, and 87.04 shall apply a tariff rate equal to 1.5 times the preferential import tariff rate applicable to new vehicles of the same type within the same group as prescribed in Section I of Appendix II accompanying this Decree.

Article 8. Preferential import tariff rates for automobile parts imported under the Tax Incentive Program for the Production and Assembly of Passenger Cars (Tax Incentive Program)

1. The preferential import tariff rate of 0% shall be applied to automobile parts imported under group 98.49 at Clause 3, Section II of Appendix II accompanying this Decree as follows:

a) At the time of registering the customs declaration form, the declarant shall declare and calculate taxes on imported goods according to the general import tariff rate, preferential import tariff rate, or special preferential import tariff rate as prescribed, without applying the preferential import tariff rate of 0% for group 98.49.

b) The application of the preferential import tariff rate of 0% for automobile parts in group 98.49 shall be implemented according to the provisions of Clauses 2, 3, 4, 5, 6, 7, and 8 of this Article.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

The enterprise must hold a Certificate of Eligibility for the Production and Assembly of Passenger Cars issued by the Ministry of Industry and Trade.

3. Conditions for Application

a) Imported automobile parts must meet the following conditions:

a.1) The automobile parts must be listed in group 98.49, be of a type that has not yet been produced domestically, and be used for the production and assembly of passenger cars during the incentive assessment period (including inventory parts from previous incentive periods used for the production and assembly of cars exported during subsequent incentive periods). The determination of domestic non-production parts shall be based on the regulations of the Ministry of Planning and Investment regarding the List of Raw Materials, Components, and Semi-finished Products that have been produced domestically.

a.2) Imported automobile parts must be directly imported, entrusted to import, or authorized to import by the enterprise producing and assembling passenger cars.

a.3) In the case of imported sets of parts (including imports from multiple sources and multiple shipments), which include car bodies and chassis, the following conditions must be met:

Car bodies must include at least the following components: roof section, floor section, left side section, right side section, front section, rear section, and separate connecting panels (if any) that have not been electrostatically painted;

Chassis with a length under 3.7 meters must be imported either assembled or unassembled, and must not have been electrostatically painted; chassis with a length of 3.7 meters or more, whether assembled or unassembled, may be electrostatically painted before importation.

a.4) Imported automobile parts must not include items in group 87.07 (car bodies, including cabs).

b) For enterprises producing and assembling electric passenger cars, fuel cell passenger cars, hybrid passenger cars, fully biofuel passenger cars, and natural gas passenger cars, the enterprise does not need to register vehicle models when participating in the Tax Incentive Program.

b.1) The enterprise does not need to meet the minimum production volume requirement at the first registration period for participation in the Tax Incentive Program and the subsequent consecutive incentive assessment period; if it meets the provisions of Clause 2, Point a of Clause 3, Clauses 4, 6, 7, and 8 of this Article, it can apply a 0% tariff rate to all imported parts used for the production and assembly of the vehicle group registered for participation in the Tax Incentive Program that were exported during the incentive assessment period.

b.2) In subsequent incentive assessment periods, the enterprise must meet the minimum production volume requirements as stipulated in Point b of Clause 5 of this Article and comply with the conditions set out in Clause 2, Point a of Clause 3, Clauses 4, 6, 7, and 8 of this Article to apply a 0% tariff rate to all imported parts used for the production and assembly of the vehicle group that meets the production volume requirements as stipulated and was exported during the incentive assessment period.

c) For enterprises producing and assembling passenger cars using gasoline and diesel:

c.1) Emission standards condition

Production and assembly of passenger cars must meet emission standards level 5 or higher starting from 2022 onwards, and vehicles with emission standards level 4 produced and assembled prior to January 1, 2022 and still valid according to Government Decree No. 116/2017/NĐ-CP dated October 17, 2017 and any subsequent amendments, supplements, or replacements (if any).

c.2) Conditions regarding the vehicle model

A business producing and assembling gasoline and diesel fuel vehicles may register one or more vehicle models when participating in the Tax Incentive Program. During the implementation period of the Tax Incentive Program, the business may change or supplement registered vehicle models. The production volume of changed or supplemented models will be added to the minimum total production volume for tax incentive consideration but must still meet the minimum individual production volume requirement for each tax incentive assessment period. Vehicle models for each group of vehicles are defined as follows:

For the group of passenger vehicles with up to nine seats and engine displacement of up to 2,500cc (group 87.03), the model is a vehicle that meets the following criteria simultaneously: same engine criteria and engine displacement of up to 2,500cc; same body shell criteria (or chassis shell); fuel consumption below 7.5 liters/100 km. The criterion of fuel consumption below 7.5 liters/100 km is based on the combined cycle fuel consumption level stated in the Fuel Consumption Certificate issued by the Vietnam Motor Vehicle Inspection Center.

For the group of mini-buses (passenger vehicles with ten to nineteen seats, group 87.02) and the group of buses/coaches (passenger vehicles with twenty seats or more, group 87.02), the model is a vehicle with the same engine criteria and same chassis criteria.

For the group of trucks (cargo vehicles with engines used for cargo transportation, group 87.04 and special purpose vehicles with engines, group 87.05), the model is a vehicle with the same engine criteria and same cab criteria.

Determining the engine criteria of the model is based on the engine displacement or type or power stated in the Quality Safety Technical and Environmental Protection Certificate for automobile production and assembly issued by the Vietnam Motor Vehicle Inspection Center. Determining the body shell criteria (or chassis shell), chassis, and cab is based on the basic technical characteristics of the vehicle and the structure of the body shell in the technical design description and technical drawings of the vehicle that have been reviewed by the Vietnam Motor Vehicle Inspection Center.

c.3) Conditions regarding the minimum total production volume (applicable to each group of automobiles) and the minimum individual production volume (the production volume of the registered model participating in the Tax Incentive Program).

The business satisfies the conditions regarding the minimum total production volume and the minimum individual production volume in one of the following cases:

c.3.1) In the case where the business meets the minimum total production volume for each group of vehicles and the minimum individual production volume for at least one model specified for each tax incentive assessment period under point a, Clause 5 of this Article and also meets the conditions stipulated in Clause 2, point a, c.1, c.2, Clause 3, Clause 4, Clause 6, Clause 7, Clause 8 of this Article, then the business shall apply a zero percent import duty rate for all parts imported and used for the production and assembly of the group of vehicles that meet the production volume requirements according to regulations during the tax incentive assessment period.

In the case where the business produces and assembles both gasoline and diesel fuel vehicles and electric vehicles, fuel cell vehicles, hybrid vehicles, and completely biofuel vehicles, natural gas vehicles, when determining the minimum total production volume of gasoline and diesel fuel vehicles, the business can add the production volume of electric vehicles, fuel cell vehicles, hybrid vehicles, completely biofuel vehicles, and natural gas vehicles produced and assembled during the tax incentive assessment period to the minimum total production volume of the same group of gasoline and diesel fuel vehicles for the tax incentive assessment.

c.3.2) In the case where the business's actual production and assembly volume of one model of passenger vehicles with up to nine seats registered in the tax incentive assessment period reaches 1.3 times or more of the minimum individual production volume of the passenger vehicle model with up to nine seats specified in point a, Clause 5 of this Article and also meets the conditions stipulated in Clause 2, point a, c.1, c.2, Clause 3, Clause 4, Clause 6, Clause 7, Clause 8 of this Article, then the business shall apply a zero percent import duty rate for parts imported and used for the production and assembly of that registered model during the tax incentive assessment period.

c.3.3) In the case where the business's total actual production and assembly volume of two models of passenger vehicles with up to nine seats registered in the tax incentive assessment period reaches 1.5 times or more of the minimum individual production volume of the passenger vehicle model with up to nine seats specified in point a, Clause 5 of this Article and also meets the conditions stipulated in Clause 2, point a, c.1, c.2, Clause 3, Clause 4, Clause 6, Clause 7, Clause 8 of this Article, then the business shall apply a zero percent import duty rate for parts imported and used for the production and assembly of those two registered models during the tax incentive assessment period.

c.3.4) In the case where the business registers to participate in the Tax Incentive Program for two or more groups of vehicles and the total actual production and assembly volume of all registered groups of vehicles participating in the Tax Incentive Program during the tax incentive assessment period is equal to or greater than the total minimum production volume of the corresponding groups of vehicles specified in point a, Clause 5 of this Article and also meets the conditions stipulated in Clause 2, point a, c.1, c.2, Clause 3, Clause 4, Clause 6, Clause 7, Clause 8 of this Article, then the business shall apply a zero percent import duty rate for parts imported for the production and assembly of vehicles belonging to the groups of vehicles that the business has registered to participate in the program during the tax incentive assessment period.

c.3.5) In the case where the first period for assessing preferential benefits of automobile manufacturing and assembly enterprises as stipulated in points c.3.1, c.3.2, c.3.3, c.3.4 of this clause does not have enough months within the assessment period, if the enterprise achieves the actual production volume of the vehicle group equal to at least the average monthly production volume of the minimum total production volume multiplied by the time (number of months) participating in the Preferential Tax Program during the assessment period, and achieves the actual production volume of the registered model equal to at least the average monthly production volume of the minimum specific production volume multiplied by the number of months participating in the Preferential Tax Program during the assessment period, while meeting the minimum total production volume and minimum specific production volume conditions for the next assessment period, then the auto parts already used for automobile production and assembly during the first assessment period shall be subject to a tax rate of 0% if the enterprise meets the conditions specified in Clause 2, Point a, c.1, c.2 of Clause 3, Clause 4, Clause 6, Clause 7, Clause 8 of this Article. If the participation time in the Preferential Tax Program of the first month is 15 days or more, it will be rounded up to one month. If the number of days participating in the Preferential Tax Program of the first month is less than 15 days, that month will not be counted.

4. Assessment Period for Preferential Tax

The enterprise may choose the assessment period for preferential tax of six months or twelve months as follows:

a) The six-month assessment period runs from January 1 to June 30 or from July 1 to December 31 each year.

In the case where the enterprise chooses the six-month assessment period, if the excess tax paid on the auto parts produced and assembled and shipped out during the first six months of the year and the last six months of the year do not meet the production volume conditions stipulated in the Preferential Tax Program but the total production volume for the entire year meets the production volume conditions for the twelve-month assessment period according to the Preferential Tax Program, the enterprise will still be eligible for preferential tax for the last six months of the year, and simultaneously will be processed for the excess tax paid on the auto parts used for producing and assembling vehicles shipped out during the period if they meet the provisions of Clause 2, Clause 3, Clause 6, Clause 7, Clause 8 of this Article.

b) The twelve-month assessment period runs from January 1 to December 31 each year.

5. Production Volume of Vehicles Produced and Assembled under the Preferential Tax Program for Producing and Assembling Automobiles

a) Gasoline and diesel-powered automobiles.

Unit of measurement: Units

Vehicle Group From 2022 to 2027

Six-month assessment period Twelve-month assessment period

From January 1 to June 30 From July 1 to December 31 From January 1 to December 31

I. Passenger cars with up to nine seats, engine displacement up to 2,500 cc

1. Minimum total production volume 11,500 11,500 23,000

2. Minimum specific production volume for one model 4,500 4,500 9,000

II. Trucks with gross vehicle weight design not exceeding five tons

1. Minimum total production volume 3,500 3,500 7,000

2. Minimum specific production volume for one model or total minimum specific production volume for two models 2,000 2,000 4,000

3. Minimum specific production volume for one model meeting Euro 5 emission standards 1,000 1,000 2,000

III. Trucks with gross vehicle weight design over five tons

1. Minimum total production volume 2,500 2,500 5,000

2. Minimum specific production volume for one model or total minimum specific production volume for two models 1,000 1,000 2,000

3. Minimum specific production volume for one model meeting Euro 5 emission standards 500 500 1,000

IV. Minibuses

1. Minimum total production volume 330 330 660

2. Minimum specific production volume for one model 165 165 330

V. Buses/Coaches

1. Minimum total production volume 445 445 890

2. Minimum specific production volume for one model or total minimum specific production volume for two models 250 250 500

During the assessment period, if the model of vehicle produced and assembled by the enterprise has both types meeting the emission standard level 4 as stipulated in point c.1 of Clause 3 of Article 8 of this Decree and the type meeting the emission standard level 5, the enterprise can include the production volume of both types meeting emission standard levels 4 and 5 to determine the production volume condition of that model.

For the 2023 preferential tax assessment period, enterprises that have participated in the Preferential Tax Program will be allowed to include the production volume of vehicles produced and assembled and shipped out from January 1, 2023 to the date this Decree takes effect for preferential assessment if they meet the conditions of the Preferential Tax Program stipulated in Decree No. 57/2020/NĐ-CP dated May 25, 2020 and Decree No. 101/2021/NĐ-CP dated November 15, 2021, except for the condition regarding the minimum degree of disaggregation of auto parts which is not applicable.

b) Electric vehicles; fuel cell automobiles; hybrid automobiles; automobiles using 100% biofuel; automobiles using natural gas.

Unit of measurement: Units

Vehicle Group From 2022 to 2027

Six-month assessment period Twelve-month assessment period

From January 1 to June 30 From July 1 to December 31 From January 1 to December 31

Minimum production volume for each vehicle group: Passenger cars with up to nine seats; trucks; minibuses; buses/coaches 125 125 250

6. Documents and Procedures for Registering Participation in the Preferential Tax Program

a) The documents include:

a.1) Registration letter for participating in the Preferential Tax Program for auto parts according to Model No. 05 attached as Appendix II of this Decree: One original copy;

a.2) Certificate of eligibility for automobile production and assembly: One certified copy.

b) Registration procedure: The enterprise submits the registration dossier to participate in the Direct Tax Incentive Program or sends it through the electronic data system or by post to the customs authority where the enterprise's main office is located or where there is a production or assembly plant to register for participation in the Tax Incentive Program from the date this Decree takes effect or at any time during the year within the period of the Tax Incentive Program. The date of participating in the Tax Incentive Program shall be counted from the date of the registration letter.

7. Declaration procedures on the customs declaration form

The declarant shall declare the "Type code" index: declare type code A43 - "Import of goods under the Tax Incentive Program" for imported automobile parts with codes belonging to group 98.49 for production and assembly for the group of vehicles registered to participate in the Tax Incentive Program; the "Internal management number" index: declare code "#&7a."

8. Documents and procedures for applying the preferential tax rate of 0% of group 98.49

a) The documents include:

a.1) Letter requesting application of the preferential tax rate of 0% of group 98.49 according to Model No. 06a attached as Appendix II to this Decree: 01 original copy;

a.2) Report on the situation of using imported automobile parts for production and assembly of vehicles for sale during the period under consideration for preferential treatment according to Model No. 06 attached as Appendix II to this Decree: 01 original copy;

a.3) List of customs declarations, amount of import tax paid according to Model No. 07 attached as Appendix II to this Decree: 01 original copy;

a.4) Accounting documents showing the quantity of imported parts used for production and assembly of vehicle groups during the period under consideration for preferential treatment: 01 copy;

a.5) Quality control certificate upon factory release issued by the enterprise according to the model form issued by the Vietnam Vehicle Inspection Center: certified copy stamped by the enterprise (number of copies corresponding to the number of vehicles produced and assembled during the period under consideration for preferential treatment);

a.6) Certificate of technical safety and environmental protection for automobiles produced and assembled: certified copy or copy presented with the original for verification (number of copies corresponding to the number of types of vehicles produced and assembled);

a.7) Technical design description and drawings of the automobile that have been reviewed by the Vietnam Vehicle Inspection Center: certified copy or copy presented with the original for verification (number of copies corresponding to the types of vehicles produced and assembled).

b) Procedures for applying the tax rate of group 98.49:

b.1) Not later than 60 days from June 30 or December 31, the enterprise submits the documents specified in point a of this clause to the customs authority receiving the registration dossier for the Tax Incentive Program. In case of submission beyond the 60-day deadline, the customs authority will accept the documents, conduct inspection, and impose administrative penalties as prescribed by the Government.

In cases where the first review period of the enterprise has not yet reached six months, the enterprise submits the documents specified in point a of this clause together with the request for application of the 0% tax rate for the next review period.

b.2) The customs authority bases on the enterprise's application documents to inspect the objects and conditions for applying the Tax Incentive Program as stipulated in Clause 2 and Clause 3 of this Article. Among which:

The vehicle production volume is based on the number of Quality Control Certificates upon Factory Release issued by the enterprise during the review period.

The model of the registered vehicle is based on the Certificate of Technical Safety and Environmental Protection for Automobiles Produced and Assembled issued by the Vietnam Vehicle Inspection Center.

The quantity of imported automobile parts used (excluding parts put into use but damaged or defective) must match the actual number of vehicles produced and assembled with Quality Control Certificates upon Factory Release during the review period and based on the Report on the Situation of Using Preferentially Taxed Imported Parts, the List of Customs Declarations, and the Amount of Import Tax Paid per Customs Declaration for Imported Goods.

b.3) Based on the results of the enterprise's document inspection, the customs authority handles as follows:

In case the documents are incomplete, the customs authority issues a document requesting the enterprise to submit additional documents. In case of doubt about the accuracy of the documents, the customs authority conducts an inspection at the customs authority's office or the taxpayer's office in accordance with the laws on tax administration.

In case the documents meet the conditions for applying the Tax Incentive Program and the enterprise has paid more tax on imported automobile parts than the tax payable at the preferential tax rate of group 98.49, the customs authority issues a Decision on Refund and establishes an Order to refund the excess tax paid to the enterprise in accordance with the Law on Tax Administration and guiding documents. Based on the Order to refund state budget revenue issued by the customs authority, the State Treasury implements the refund of excess import tax paid to the enterprise. The source of the refund of excess tax paid is taken from the central government's revenue from export taxes and import taxes.

In case the enterprise does not meet the conditions to apply the Tax Incentive Program, it will not be refunded and the customs authority will issue a document informing the enterprise accordingly.

Article 9. The preferential import tax rate for raw materials, components, and spare parts to produce, process (assemble) priority supporting industrial products for the automotive manufacturing and assembly industry until December 31, 2027 (referred to as the Supporting Industry Tax Incentive Program for Automobiles). ^[3]

1^[4]. The preferential import tax rate of 0% shall be applied to raw materials, components, and spare parts that are not domestically produced for producing, processing (assembling) priority supporting industrial products for the automotive manufacturing and assembly industry (referred to as supporting industrial products for automobiles) until December 31, 2027, as follows:

a) At the time of declaring the customs declaration form, the declarant shall declare and calculate taxes on imported raw materials, components, and spare parts according to the general import tariff rate, the preferential import tariff rate, or the special preferential import tariff rate as prescribed, without applying the 0% rate.

b) The application of the preferential import tax rate of 0% for raw materials, components, and spare parts under the Supporting Industry Tax Incentive Program for Automobiles shall be implemented in accordance with the provisions of Clause 2, Clause 3, Clause 4, Clause 5, Clause 6, Clause 7, and Clause 8 of this Article.”

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Enterprises producing, processing (assembling) automobile spare parts and accessories.

b) Enterprises manufacturing and assembling automobiles that produce, process (assemble) automobile spare parts and accessories themselves.

3. Conditions for Application

a) Enterprises producing, processing (assembling) automobile spare parts and accessories must meet the following conditions:

a.1) Having a sales contract for supporting industrial products for automobiles with automobile manufacturing and assembly enterprises holding a Certificate of Eligibility for Automobile Manufacturing and Assembly issued by the Ministry of Industry and Trade;

a.2) Investment Certificate or Registration of Investment Certificate or Enterprise Registration Certificate or Business Registration Certificate clearly stating the project objectives or business activities including the production of automobile spare parts and auxiliary parts for other motor vehicles;

a.3) Possessing ownership or usage rights over the production facilities, processing (assembly) sites, and machinery and equipment at such facilities within the territory of Vietnam.

b) Enterprises manufacturing and assembling automobiles that produce, process (assemble) automobile spare parts and accessories themselves must hold a Certificate of Eligibility for Automobile Manufacturing and Assembly issued by the Ministry of Industry and Trade.

c) Imported raw materials, components, and spare parts must meet the following conditions:

c.1) Imported raw materials, components, and spare parts (including those already imported from the date this Decree takes effect and remain in stock from previous incentive periods, transferred for the production, processing (assembly) of supporting industrial products for automobiles in subsequent incentive periods; excluding raw materials, components, and spare parts that have been used but are damaged or defective) for the production, processing (assembly) of supporting industrial products for automobiles listed in the Priority Supporting Industrial Products Development Catalogue for the Automotive Manufacturing and Assembly Industry as stipulated in Section IV of the Appendix attached to Government Decree No. 111/2015/NĐ-CP dated November 3, 2015 on the development of supporting industries and any amendments or supplements thereto (if any). In cases where products are only assembled together using simple devices such as screws, bolts, nuts, rivets, and do not undergo any production or processing to become finished products, they shall not be eligible for the Supporting Industry Tax Incentive Program for Automobiles.

c.2) Imported raw materials, components, and spare parts belong to types that are not domestically produced, directly imported or entrusted to import by enterprises specified in Clause 2 of this Article. The determination of raw materials, components, and spare parts that are not domestically produced shall be based on the regulations of the Ministry of Planning and Investment regarding the List of Raw Materials, Components, and Semi-finished Products Already Produced Domestically.

Enterprises specified in Clause 2 of this Article that comply with the provisions of Point a, Point b, Point c of this clause and the provisions of Clause 4, Clause 5, Clause 6, Clause 7, and Clause 8 of this Article shall be entitled to apply the preferential import tax rate of 0% for imported raw materials, components, and spare parts for the production, processing (assembly) of supporting industrial products for automobiles during the incentive review period.

4. Assessment Period for Preferential Tax

The maximum incentive review period shall not exceed six months, calculated from January 1 to June 30 or July 1 to December 31 each year.

5. Documents and procedures for registering participation in the Supporting Industry Tax Incentive Program for Automobiles

a) Documents for registering participation in the Supporting Industry Tax Incentive Program for Automobiles include:

a.1) A letter of registration to participate in the Supporting Industry Tax Incentive Program for Automobiles according to Model No. 08 in Appendix II attached to this Decree: One original copy;

a.2) Investment Certificate or Registration of Investment Certificate or Enterprise Registration Certificate or Business Registration Certificate (applicable to the case stipulated in Point a of Clause 2 of this Article): One certified copy;

a.3) Notification of production facilities, processing (assembly) sites, machinery, and equipment at production facilities, processing (assembly) sites to the customs authority according to Model No. 09 in Appendix II attached to this Decree (applicable to the case stipulated in Point a of Clause 2 of this Article): One original copy. Land Use Right Certificate issued by the competent state authority to the enterprise or Land Use Right Certificate issued by the competent authority to the land owner and lease, loan agreement for land, premises, factory buildings in cases where the enterprise leases or borrows for production purposes: One certified copy;

a.4) Certificate of Eligibility for Automobile Manufacturing and Assembly issued by the Ministry of Industry and Trade (applicable to the case stipulated in Point b of Clause 2 of this Article): One certified copy.

b) Procedures for registering participation in the Supporting Industry Tax Incentive Program for Automobiles

A business submits an application to join the Industrial Support Automotive Tax Incentive Program directly or sends it through the customs authority's electronic data system or via postal service to the customs authority where the business has its main office or production facility (assembly plant) on or after the date this Decree takes effect or at any time during the year. The date of joining is calculated from the date of the registration letter for the Industrial Support Automotive Tax Incentive Program.

b. Declaration procedures on the customs declaration form

At the time of registering the customs declaration form, the declarant must declare the "Type code" index as "A43 - Importing goods under the Industrial Support Automotive Tax Incentive Program"; the "Internal management number" index as "#&7b"; and the "Goods code" (HS code) according to the List of Exported and Imported Goods of Vietnam for raw materials, components, and spare parts of the Industrial Support Automotive Tax Incentive Program.

7. Inspection of the production and processing (assembly) facilities of businesses participating in the Industrial Support Automotive Tax Incentive Program

After receiving the application to join the Industrial Support Automotive Tax Incentive Program, the customs authority will inspect the production and processing (assembly) facilities; check machinery and equipment at the production and processing (assembly) facilities that the business has notified to the customs authority. The customs authority issues the Decision on Inspection of Production and Processing Facilities according to Form No. 09a attached as Appendix II to this Decree and sends it through the customs authority's electronic data system or by registered mail, fax to the declarant within three working days from the signing date. The inspection is carried out five working days after the issuance of the inspection decision. The inspection period does not exceed five working days. The inspection contents include:

a) On-site inspection of the production and processing facilities compared with information provided by the business to the customs authority, Investment Certificate or Investment Registration Certificate or Business Registration Certificate or Business License or Land Use Right Certificate issued by competent state agencies to the business or Land Use Right Certificate issued by competent state agencies to the land owner and lease or loan contracts for land, premises, workshops in cases where the business leases or borrows them for production and processing purposes.

b) On-site inspection of machinery and equipment at the production and processing facilities consistent with the customs declaration forms for imported goods, invoices, certificates, lease or loan contracts for machinery and equipment (in cases of leasing or borrowing machinery and equipment); checking the production process, scale, workforce status, and machinery and equipment status to determine the actual production capacity of the business in relation to the products registered to participate in the Industrial Support Automotive Tax Incentive Program.

Upon completion of the inspection, the customs authority prepares the Record of Inspection Results of Production and Processing Facilities according to Form No. 09b attached as Appendix II to this Decree.

Within five working days from the signing date of the inspection record, the customs authority notifies the business in writing about whether the conditions regarding production and processing (assembly) facilities, machinery, and equipment stipulated in point a.3 clause 3 Article of this Decree are met according to Form No. 09c attached as Appendix II to this Decree.

During participation in the Industrial Support Automotive Tax Incentive Program, if a business changes its production and processing facility address or ownership or usage rights for machinery and equipment at the production and processing (assembly) facilities, it must notify the customs authority in writing within five working days from the change date. After receiving the business's change notification or upon discovering signs indicating that the business has changed information about production and processing facilities, machinery, and equipment without notifying the customs authority or based on risk management, the customs authority conducts inspections of production and processing (assembly) facilities and checks machinery and equipment at the production and processing (assembly) facilities.

8. Documents and procedures for applying the preferential tax rate of 0%

a) The documents include:

a.1) For businesses producing and processing (assembling) automotive parts and accessories:

A letter requesting the application of the preferential tax rate of 0% under the Industrial Support Automotive Tax Incentive Program according to Form No. 10a attached as Appendix II to this Decree: One original copy;

Investment Certificate or Investment Registration Certificate or Business License or Business Registration Certificate (except when the business has already submitted these documents when applying to join the Industrial Support Automotive Tax Incentive Program): One certified copy;

Sales contract for industrial support automotive products with enterprises holding a certificate of eligibility for automobile manufacturing and assembly issued by the Ministry of Industry and Trade: One original copy;

Production and processing (assembly) procedures for industrial support automotive products (with explanatory notes): One original copy;

Declaration list of customs declarations and the amount of import duties paid on raw materials, components, and spare parts used to produce, process (assemble) industrial support automotive products registered to join the Industrial Support Automotive Tax Incentive Program according to Form No. 10 attached as Appendix II to this Decree: One original copy;

Report on the use of imported raw materials, components, and spare parts for the production, processing (assembly) of industrial support automotive products registered to join the program according to Form No. 11 attached as Appendix II to this Decree: One original copy;

Declaration list of value-added tax invoices corresponding to the quantity of industrial support automotive products sold according to the sales contract according to Form No. 12 attached as Appendix II to this Decree: One original copy;

Accounting documents showing the quantity of imported raw materials, components, and spare parts used to produce, process (assemble) industrial support automotive products: One copy;

a.2) For automobile manufacturing and assembly enterprises that produce and process (assemble) their own automotive parts and accessories:

Letter requesting the application of a preferential tax rate of 0% under the Automotive Supporting Industry Tax Incentive Program according to Model No. 10a in Appendix II issued with this Decree: 01 original copy;

Production and processing (assembly) procedures for industrial support automotive products (with explanatory notes): One original copy;

Declaration of import declaration forms, amount of import duties paid for raw materials, components, spare parts for manufacturing, processing (assembly) automotive supporting products according to Model No. 10 in Appendix II issued with this Decree: 01 original copy;

Report on the use of imported raw materials, components, spare parts for manufacturing, processing (assembly) automotive supporting products according to Model No. 11 in Appendix II issued with this Decree: 01 original copy;

List of value-added tax invoices corresponding to the quantity of automotive supporting products sold to automobile manufacturing and assembly enterprises holding a Certificate of Eligibility for Automobile Production and Assembly issued by the Ministry of Industry and Trade according to Model No. 12 in Appendix II issued with this Decree (if applicable): 01 original copy;

Report on the use of automotive supporting products produced, processed (assembled) according to Model No. 13 in Appendix II issued with this Decree: 01 original copy;

Certificate of Eligibility for Automobile Production and Assembly issued by the Ministry of Industry and Trade (except in cases where it has already been submitted when registering to participate in the Program): 01 certified copy;

Accounting documents showing the quantity of imported raw materials, components, and spare parts used to produce, process (assemble) industrial support automotive products: One copy;

b) Procedures for applying the 0% tax rate:

b.1) Not later than 60 days from June 30 or December 31 each year, the enterprise shall submit the documents specified in point a of this clause to the customs authority that receives the registration application for participation in the Automotive Supporting Industry Tax Incentive Program. In case of submission beyond the 60-day period, the customs authority will accept the documents, conduct inspections, and impose administrative penalties as prescribed by the Government.

b.2) The customs authority shall base on the application documents for the 0% tax rate, the results of inspections of production facilities, processing (assembly), machinery, and equipment of the enterprise to implement checks regarding the objects and conditions for applying the Automotive Supporting Industry Tax Incentive Program and handle accordingly:

If the documents are incomplete as required, the customs authority shall issue a letter requesting the enterprise to supplement the documents. In case of doubt about the accuracy of the documents, the customs authority shall conduct inspections at its office or the taxpayer's premises in accordance with the laws on tax administration.

If the conditions for applying the Automotive Supporting Industry Tax Incentive Program are met, the customs authority shall issue a Decision on refund and establish an Order of Refund of excess import taxes paid to the enterprise in accordance with the Law on Tax Administration and guiding documents. Based on the Order of Refund of state budget revenue issued by the customs authority, the State Treasury shall refund the excess import taxes paid to the enterprise. The source of the refund of excess taxes paid shall be taken from the central government's revenue from export and import taxes.

If the enterprise does not meet the conditions to apply the Automotive Supporting Industry Tax Incentive Program, the customs authority shall issue a letter informing the enterprise.

Article 10. List of goods and import tax rates for goods subject to tariff quotas

1. Goods subject to tariff quotas include items belonging to the groups of goods specified in Appendix IV issued with this Decree and goods subject to tariff quotas as provided in international treaties to which the Socialist Republic of Vietnam is a party (international treaties).

2. The annual quota volume of imports shall be implemented in accordance with the regulations of the Ministry of Industry and Trade.

3. The import tax rate applied to the quantity of goods imported within the tariff quota:

Goods with quantities imported within the annual quota volume of imports as stipulated by the Ministry of Industry and Trade shall apply the preferential import tax rate specified in Section I of Appendix II issued with this Decree or apply the special preferential import tax rate according to the Special Preferential Import Tariff Schedules (if they meet the conditions to enjoy the special preferential import tax rate) issued with the Government Decrees on issuing Special Preferential Import Tariff Schedules to implement international treaties.

In cases where the Government Decrees on issuing Special Preferential Import Tariff Schedules for implementing international treaties provide conditions for applying the special preferential import tax rate within the tariff quota, such provisions shall be followed.

4. The import tax rate applied to the quantity of goods imported outside the tariff quota:

a) Goods mentioned in Clause 1 of this Article with quantities imported outside the annual quota volume as stipulated by the Ministry of Industry and Trade shall apply the import tax rate outside the quota as specified in Appendix IV issued with this Decree.

b) In cases where international treaties provide for the quota volume of imports and/or the import tax rate outside the quota for the goods mentioned in Clause 1 of this Article, such provisions shall be implemented in accordance with the Government Decrees on issuing Special Preferential Import Tariff Schedules to implement those international treaties. In cases where the import tax rate outside the quota according to international treaties is higher than the import tax rate outside the quota specified in Appendix IV issued with this Decree, the import tax rate outside the quota specified in Appendix IV issued with this Decree shall be applied.

Article 11. Responsibility for organizing implementation

1. The Ministry of Finance shall carry out inspection, supervision, price consultation, and anti-commercial fraud measures as prescribed for goods with high import tax rates and goods with high risks in terms of valuation.

2. The Ministry of Planning and Investment shall issue a list of domestically produced goods; review, update, and amend the list to ensure consistency with reality.

3. The Ministry of Industry and Trade shall be responsible for:

a) Issuing Certificates of Eligibility for Automobile Production and Assembly in accordance with the Government's regulations on conditions for automobile production, assembly, importation, and provision of warranty and maintenance services for automobiles;

b) Issuing internal regulations to implement the provisions on tariff quota volumes in international treaties to which Vietnam is a party.

4. The competent state agencies shall issue Investment Certificates, Investment Registration Certificates, or investment approval decisions, Enterprise Registration Certificates, Business Registration Certificates to enterprises in accordance with the provisions of the law.

5. Relevant ministries, sectors, and localities shall perform their functions and tasks to inspect and supervise to ensure that policies are implemented in accordance with regulations and to prevent commercial fraud.

6. Ministers, heads of ministerial-level agencies, heads of government agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals shall be responsible for implementing this Decree.

Article 12. Effective Date^[5]

1. This Decree shall take effect from July 15, 2023.

2. This Decree replaces the following Decrees of the Government: Decree No. 122/2016/NĐ-CP dated September 1, 2016, Decree No. 125/2017/NĐ-CP dated November 16, 2017, Decree No. 57/2020/NĐ-CP dated May 25, 2020, Decree No. 101/2021/NĐ-CP dated November 15, 2021, and Decree No. 51/2022/NĐ-CP dated August 8, 2022.

3. From October 1, 2022 until the date this Decree takes effect, the condition regarding the minimum degree of fragmentation of automobile parts as stipulated in point b, Clause 3.1, Article 7a, provided for in Clause 3, Article 2 and point b.5, Clause 3, Section II, Chapter 98 of Decree No. 57/2020/NĐ-CP dated May 25, 2020 of the Government shall not be applied.

In cases where enterprises have participated in the Tax Preference Program but have not yet been refunded import taxes paid from October 1, 2022 to the date this Decree takes effect, they shall be eligible for tax refunds on imported automobile parts if they meet the conditions specified in the Tax Preference Program, except for the condition regarding the minimum degree of fragmentation of automobile parts.

In cases where enterprises import complete knock-down (CKD) kits and non-integrated automobile parts for production and assembly, including authorized import enterprises, entrusted import enterprises with entrustment contracts, and trading import enterprises with purchase and sale contracts with automobile manufacturing and assembly enterprises during the period from October 1, 2022 to the date this Decree takes effect, they may choose to calculate taxes on each automobile part, accessory, or group 98.21 according to the conditions set forth in Decree No. 57/2020/NĐ-CP dated May 25, 2020 of the Government, except for the condition regarding the minimum degree of fragmentation of automobile parts.

4. The preferential import tariff rate applicable to imported automobile parts belonging to group 98.49 as stipulated in Article 8 of this Decree shall apply until December 31, 2027. Enterprises that have registered to participate in the Tax Preference Program before the date this Decree takes effect must re-register with customs authorities in accordance with this Decree.

In cases where enterprises change or supplement vehicle models, car models, or quantities of car models already registered to participate in the Tax Preference Program after registration, they must re-register with customs authorities.

5.^[6] The preferential import tariff rate applicable to raw materials, components, and parts for producing and processing (assembling) priority supporting industrial products for the automobile manufacturing and assembly industry as stipulated in Article 9 of this Decree shall apply until December 31, 2024. Enterprises that have registered to participate in the Tax Preference Program for supporting the automobile industry before the effective date of this Decree do not need to re-register for the Tax Preference Program for supporting the automobile industry and shall enjoy benefits as prescribed in this Decree./.

 

MINISTRY OF FINANCE _______________ Number: 07/VBHN-BTC   Place of Receipt: - OFFICE OF THE GOVERNMENT (FOR PUBLICATION IN THE GAZETTE); - Government Electronic Information Portal; - Ministry of Finance Electronic Information Portal; - To be filed: VT, PC (5b).

CERTIFIED CONSOLIDATED DOCUMENT   Hanoi, April 22, 2025   DEPUTY MINISTER DEPUTY MINISTER Cao Anh Tuấn

 

 

^{____________________________________}

^[1] This consolidated document is compiled from the following Decrees:

- Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on Export Tariff List, Preferential Import Tariff List, Catalogue of Goods and Absolute Tax Rates, Mixed Tax Rates, and Import Tariffs outside Quota, which shall take effect from July 15, 2023.

- Decree No. 144/2024/NĐ-CP dated November 1, 2023 of the Government amending and supplementing some articles of Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on Export Tariff List, Preferential Import Tariff List, Catalogue of Goods and Absolute Tax Rates, Mixed Tax Rates, and Import Tariffs outside Quota, which shall take effect from December 16, 2024.

- Decree No. 21/2025/NĐ-CP dated February 10, 2025 of the Government amending and supplementing Article 9 of Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on Export Tariff List, Preferential Import Tariff List, Catalogue of Goods and Absolute Tax Rates, Mixed Tax Rates, and Import Tariffs outside Quota, which shall take effect from February 10, 2025.

This consolidated document does not replace the above three Decrees.

^[2] - Decree No. 144/2024/NĐ-CP dated November 1, 2023 was promulgated based on the following grounds:

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to Resolution No. 71/2006/QH11 dated November 29, 2006 of the National Assembly approving the Accession Protocol to the Agreement Establishing the World Trade Organization of the Socialist Republic of Vietnam;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing some articles of Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on Export Tariff List, Preferential Import Tariff List, Catalogue of Goods and Absolute Tax Rates, Mixed Tax Rates, and Import Tariffs outside Quota.

- Decree No. 21/2025/NĐ-CP dated February 10, 2025 was promulgated based on the following grounds:

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to Resolution No. 71/2006/QH11 dated November 29, 2006 of the National Assembly approving the Accession Protocol to the Agreement Establishing the World Trade Organization of the Socialist Republic of Vietnam;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing Article 9 of Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on Export Tariff List, Preferential Import Tariff List, Catalogue of Goods and Absolute Tax Rates, Mixed Tax Rates, and Import Tariffs outside Quota.

^[3] Article 9 amended pursuant to Article 1 of Decree No. 21/2025/NĐ-CP dated February 10, 2025, which shall take effect from February 10, 2025.

^[4] This clause is amended pursuant to Article 1 of Decree No. 21/2025/NĐ-CP dated February 10, 2025, which shall take effect from February 10, 2025.

^[5] - Article 2 of Decree No. 144/2024/NĐ-CP dated November 1, 2024, which shall take effect from December 16, 2024, provides as follows:

Article 2. Implementation clauses and organization of implementation

1. This Decree takes effect from December 16, 2024.

2. The preferential import tax rate for goods under subheading 24.04, and goods with HS code 8543.40.00 listed in Appendix II of the Preferential Import Tariff Schedule, as promulgated together with this Decree, shall be applied when such goods are permitted to be imported into Vietnam in accordance with the provisions of the law.

3. Ministers, heads of ministerial-level agencies, heads of government agencies, Chairpersons of provincial People's Committees, centrally governed municipalities, and related organizations and individuals are responsible for implementing this Decree.

- Article 2 of Decree No. 21/2025/NĐ-CP dated February 10, 2025, which took effect on February 10, 2025, provides as follows:

Article 2. Implementation clauses and organization of implementation

1. This Decree takes effect from the date of issuance.

2. The preferential import tax rate for raw materials, components, and spare parts used to produce, process (assemble) priority supporting industrial products for the automobile manufacturing and assembly industry, as stipulated in this Decree, shall be applicable until December 31, 2027. Enterprises that have registered to participate in the Preferential Tax Program for Supporting Industrial Products for the Automobile Industry before the effective date of this Decree do not need to re-register for the Preferential Tax Program for Supporting Industrial Products for the Automobile Industry and shall enjoy benefits as prescribed in this Decree.

3. Ministers, heads of ministerial-level agencies, heads of government agencies, Chairpersons of provincial People's Committees, centrally governed municipalities, and related organizations and individuals are responsible for implementing this Decree.

^[6] This content has expired according to the provisions of the document.

The preferential import tax rate for raw materials, components, and spare parts used to produce, process (assemble) priority supporting industrial products for the automobile manufacturing and assembly industry, as stipulated in Article 9 of this Decree, shall be implemented in accordance with Clause 2 of Article 2 of Decree No. 21/2025/NĐ-CP dated February 10, 2025, which took effect on February 10, 2025.