Decree No. 108/2025/NĐ-CP amends and supplements Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on the Export Tax Schedule, Preferential Import Tax Schedule, List of Goods and Rates of Specific Taxes, Compound Taxes, and Import Taxes outside Quota.

DECREE

AMENDMENT AND SUPPLEMENT TO THE DECREE NO. 26/2023/NĐ-CP OF THE GOVERNMENT ON THE EXPORT DUTY TABLE, THE IMPORT DUTY TABLE FOR PREFERENTIAL TREATMENT, THE LIST OF GOODS AND THE LEVELS OF ABSOLUTE DUTIES, MIXED DUTIES, AND IMPORT DUTIES OUTSIDE QUOTA CUSTOMS DUTIES, ISSUED ON MAY 31, 2023

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

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; the Law Amending and Supplementing Certain Provisions of the Securities Law, the Accounting Law, the Independent Auditing Law, the State Budget Law, the Law on Management and Use of Public Assets, the Law on Tax Administration, the Personal Income Tax Law, the National Reserve Law, and the Administrative Violation Handling Law dated November 29, 2024;

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 this Decree amending and supplementing Decree No. 26/2023/NĐ-CP of the Government on the Export Duty Table, the Import Duty Table for Preferential Treatment, the List of Goods and Levels of Absolute Duties, Mixed Duties, and Import Duties Outside Quota Customs Duties (hereinafter referred to as Decree No. 26/2023/NĐ-CP).

Article 1. Amend the export duty rate for cement clinker specified in the Export Duty Table according to the List of Taxable Goods issued together with Decree No. 26/2023/NĐ-CP

Amend the export duty rate for cement clinker specified in Appendix I - Export Duty Table according to the List of Taxable Goods issued together with Decree No. 26/2023/NĐ-CP to new export duty rates as stipulated in the Appendix attached hereto.

Article 2. Effective Date

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

2. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally governed cities, and related organizations and individuals shall be responsible for implementing this Decree.