Decree No. 144/2026/NĐ-CP Amending and Supplementing Certain Articles of Decree No. 181/2025/NĐ-CP dated July 1, 2025 by the Government Regulating Detailed Implementation of Certain Articles of the Value Added Tax Law which has been amended and supplemented by Decree No. 359/2025/NĐ-CP dated December 31, 2025 by the Government

✦ Smart summary

This list enumerates HS codes and provides detailed descriptions of various metals and metal products, including scrap and fragments of many types of metals such as magnesium, titanium, zirconium, antimony, manganese, beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium, and niobium. It also includes metal ceramics and products thereof.

Scope of application

Organizations and individuals shall consult the List of Export and Import Commodities of Vietnam and the Tariff Rates According to the List of Taxable Items Issued with the Decree of the Government in effect at the time of the declaration to apply the correct tariff for export and import commodities.

Key points

Magnesium and products thereof
Titanium and products thereof
Zirconium and products thereof
Antimony and products thereof
Manganese and products thereof
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium, and niobium (columbium) and products thereof
Metal ceramics and products thereof

🌐 Social impact of this document

To assist in accurately determining the HS code for export and import commodities
To support the correct application of export and import duties as per legal provisions

❓ Frequently asked questions

This list is based on what?

The list in this Annex is compiled based on commodity codes and descriptions according to the List of Export and Import Commodities of Vietnam and the Export Tariff According to the List of Taxable Items issued by the Government.

Why is it necessary to consult the List of Export and Import Commodities of Vietnam and the tariff when applying?

To ensure accurate determination of the HS code for export and import commodities and correct application of duties as per legal provisions.

Does this list include metal scrap?

Yes, this list includes both scrap and fragments of many types of metals such as magnesium, titanium, zirconium, antimony, manganese, beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium, and niobium.

Full text

MINISTRY OF GOVERNMENT OFFICIALS
_______
No: 144/2026/NĐ-CP

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
_________________

Hanoi, May 5, 2026

DECREE

Amending and Supplementing Certain Articles of Decree No. 181/2025/NĐ-CP dated July 1, 2025 of the Government Regulating Detailed Implementation of Certain Provisions of the Value Added Tax Law as Amended and Supplemented by Certain Articles of Decree No. 359/2025/NĐ-CP dated December 31, 2025 of the Government
BASED ON THE ORGANIZATION OF THE GOVERNMENT LAW NO. 63/2025/QH15;
BASED ON THE VALUE ADDED TAX LAW NO. 48/2024/QH15 AS AMENDED AND SUPPLEMENTED BY LAWS NO. 90/2025/QH15 AND NO. 149/2025/QH15;
IN ACCORDANCE WITH THE PROPOSAL OF THE MINISTER OF FINANCE;

THE GOVERNMENT ISSUES THIS DECREE TO AMEND AND SUPPLEMENT CERTAIN ARTICLES OF DECREE NO. 181/2025/NĐ-CP DATED JULY 1, 2025 OF THE GOVERNMENT REGULATING THE DETAIL IMPLEMENTATION OF CERTAIN PROVISIONS OF THE VALUE ADDED TAX LAW AS AMENDED AND SUPPLEMENTED BY CERTAIN ARTICLES OF DECREE NO. 359/2025/NĐ-CP DATED DECEMBER 31, 2025 OF THE GOVERNMENT.

Article 1. Amend and supplement certain points and clauses of Article 4

1. Supplement clause 3a after clause 3 as follows:

“3a. Life insurance, health insurance, education insurance, other insurance services related to human beings; pet insurance, crop insurance, other agricultural insurance services; marine insurance for vessels, boats, equipment and necessary tools directly serving fishing activities; reinsurance in accordance with the provisions of the law on insurance business; insurance of oil and gas projects, foreign-flagged vessels carrying oil hired by or from offshore contractors or subcontractors to operate in Vietnamese waters, overlapping waters where Vietnam and adjacent coastal countries have agreed to place under a joint exploitation regime.”

2. Amend and supplement point d clause 4 as follows:

“d) Debt sale includes the sale of payable and receivable amounts, sale of certificates of deposit.”

3. Amend and supplement clause 14 as follows:

“14. Export products are raw natural resources or minerals extracted without further processing into other products and export products are raw natural resources or minerals extracted that have been processed into other products in accordance with the state's direction on not encouraging, restricting the export of raw natural resources and minerals specified in the Annex (Appendix I, Appendix II) attached to this Decree.

In case it is necessary to adjust the export product list at the Annex (Appendix I, Appendix II) to be consistent with the economic and social context, state direction on not encouraging, restricting the export of raw natural resources and minerals in each period, the Ministry of Industry and Trade shall determine and propose adjustments to the list for the Ministry of Finance to lead, study, coordinate with relevant ministries and agencies to report to the Government for examination and decision.”

Article 2. Amend and supplement point b clause 1 of Article 9

“b) Revenue from goods and services, and revenue from commission agency activities that are exempt from value added tax; revenue from brokerage service commissions in insurance are also exempt from value added tax.”

Article 3. Amend and supplement certain points of clause 2 of Article 23

1. Amend and supplement point a as follows:

“a) Total sales revenue of goods and services includes the value-added tax payable on goods and services; non-taxable goods and services revenue; added value from gold, silver, gemstone trading activities (excluding negative value-added tax cases (-)) and revenue from goods and services specified in paragraph 2 of Article 40 of this Decree (if any).

Specifically, the sales revenue of credit institutions, foreign branches of banks is determined according to the law on credit institutions; the revenue from securities and stock market activities is determined according to the law on securities; the revenue from insurance business is determined according to the law on insurance business.”

2. Supplement point c after point b as follows:

“c) Sales revenue of goods and services subject to value added tax under this paragraph includes sales revenue of goods that are not required to be declared or taxed for value added tax (if any) specified in paragraph 1 of Article 5 of the Value Added Tax Law No. 48/2024/QH15 as amended and supplemented by Law No. 149/2025/QH15.”

The revenue of a credit institution or foreign bank branch shall be determined in accordance with the provisions of the law governing credit institutions; the revenue from securities and securities market activities shall be determined in accordance with the provisions of the securities law; and the revenue from insurance business activities shall be determined in accordance with the provisions of the insurance business law.”

2. Point c is added after point b as follows:

“c) The revenue from goods and services subject to value-added tax as provided in this clause includes any revenue from goods not required to be declared or taxed for value-added tax (if applicable) as provided in paragraph 1 of Article 5 of the Value-Added Tax Law No. 48/2024/QH15, which has been amended and supplemented by Law No. 149/2025/QH15.”

Article 4. Amendment and Supplement to Point g of Clause 2, Article 26

“g) For goods and services purchased on deferred payment or installment basis with a value of the goods and services purchased of 5 million Vietnamese dong or more, the business entity shall base its input VAT deduction on the written purchase contract for goods and services, value-added tax invoice, and non-cash settlement document for the deferred payment or installment purchase. In cases where there are no non-cash settlement documents due to the lack of a payment period as stipulated in the contract or annex thereto, the business entity is still entitled to deduct input VAT. Upon the payment period specified in the contract or annex thereto, if the business entity does not have non-cash settlement documents, it shall declare and adjust downward the amount of input VAT deducted for the portion of goods and services without such documents during the tax period when the obligation to make payments under the contract or annex arises. In cases where adjustments are made and the business entity subsequently obtains non-cash settlement documents, the business entity may declare and deduct the input VAT on the portion of goods and services with such documents in the tax period when the non-cash settlement document is available.”

Article 5. Replacement of Schedules

The Schedule (Appendix I, Appendix II) shall be replaced by the Schedule (Appendix I, Appendix II) issued along with Decree No. 181/2025/NĐ-CP.

Article 6. Provisions for Implementation

1. This Decree takes effect on June 20, 2026.

2. The Ministers, Heads of Sectoral Ministries, Chairmen of People's Committees of provinces and centrally-run cities, and relevant organizations and individuals are responsible for implementing this Decree.

For reference:

- Central Committee of the Communist Party of Vietnam;

- Prime Minister, Deputy Prime Ministers of the Government;

- Ministries and sectoral agencies;

- People's Councils and People's Committees of provinces and centrally-run cities;

- Office of the Central Committee and various Party committees;

- Office of the General Secretary;

- Office of the President;

- Ethnic Affairs Committee and other National Assembly committees;

- Office of the National Assembly;

- Supreme People's Court;

- Supreme People's Procuratorate;

- Audit Agency;

- Vietnam Fatherland Front Central Committee;

- Central organs of political and social organizations;

- VPCP: BCTCN, various PCNs, Office of the Prime Minister, General Director of the Government Portal, various Departments, Bureaus, and units under the Office, Official Gazette;

- Copy to: VT, KTTH(2b).

MINISTRY OF GOVERNMENT OFFICIALS

PRIME MINISTER

DEPUTY PRIME MINISTERS

Nguyen Van Thang

Appendix I

PRODUCTS EXPORTED AS RAW MATERIALS, MINERAL RESOURCES
EXTRACTED WITHOUT PROCESSING INTO OTHER PRODUCTS
(Accompanying Decree No. 144/2026/NĐ-CP of the Government dated May 5, 2026)

Code	Description of goods

Chapter 25	Salt; sulfur; earth and stone; gypsum, limestone and cement

2502.00.00	Unfired iron pyrite.

2503.00.00	Sulfur of all kinds, except sublimed sulfur, precipitated sulfur, and sticky sulfur.

25.04	Natural graphite.
2504.10.00	- In powder or flake form
2504.90.00	- Other types

25.05	Various natural sands, dyed or undyed, excluding sands containing metals covered in Chapter 26.
2505.10.00	- Silica sand and quartz sand:
2505.10.00.10	- - Fine silica powder with particle size ≤96 µm (micrometers), SiO₂ content ≥97.7%, Fe₂O₃ content ≤0.030%, moisture content ≤0.3%2 - - Fine silica powder with particle size ≤500 µm, SiO₂ content ≥99.3%; Fe₂O₃ content ≤0.01%, moisture content ≤5%2- - Other types3 - Other types
2505.10.00.20	Quartz; quartzite, rough cut or newly cut by sawing or other means into rectangular blocks (including square).2 - Quartz2- Quartzite3 Clay and kaolin clay, fired or unfired.
2505.10.00.90	Other clays (excluding expanding clays in Group 68.06), andalusite, kyanite and sillimanite, fired or unfired; mullite; refractory clay (chamotte) or dinas clay.
2505.90.00	- Bentonite

25.06	- Refractory clay
2506.10.00	- Other clays:
2506.20.00	- - Lake clay (bleaching earth)

2507.00.00	- - Other types

25.08	- Andalusite, kyanite and sillimanite
2508.10.00	- Mullite
2508.30.00	- Refractory clay or dinas clay
2508.40	Limestone.
2508.40.10	Natural calcium phosphate, natural aluminum calcium phosphate and limestone containing phosphates.
2508.40.90	- Unprocessed:
2508.50.00	- - Apatite (apatite)
2508.60.00	- - Other types
2508.70.00	- Processed:

2509.00.00	- - Apatite (apatite):

25.10	- - - Fine particles with particle size ≤0.25 mm
2510.10	- - - Coarse particles with particle size >0.25 mm to 15 mm
2510.10	- - - Other types
2510.10.90	- - Other types
2510.20	Natural barite (barytes); natural calcium carbonate (witherite), fired or unfired, excluding barium oxide in Group 28.16.
2510.20.10	- Natural barite (barytes)
2510.20.10.10	- Natural calcium carbonate (witherite)
2510.20.10.20	Fossil silica powder (e.g., diatomaceous earth, tripolite and diatomite) and similar silica powders, fired or unfired, with specific gravity ≤1.
2510.20.10.90	Bubbles; coarse sand; natural corundum, natural garnet and other natural abrasives, processed or unprocessed by heat treatment.
2510.20.90	- Bubbles

25.11	- Coarse sand, natural corundum, natural garnet and other natural abrasives
2511.10.00	Slate, roughly cut or newly cut by sawing or other means into rectangular blocks (including square).
2511.20.00	Marble, travertine, ecaussine and other limestone for statues or construction with specific gravity ≥2.5, and snow gypsum, roughly cut or newly cut by sawing or other means into rectangular blocks (including square).

2512.00.00	- Marble and travertine:

25.13	- - Rough or roughly cut
2513.10.00	- - Newly cut, by sawing or other means, into rectangular blocks (including square):
2513.20.00	Block form:

2514.00.00	- - - White marble block

25.15	- - - Other types
	- - Sheet form
2515.11.00	- Ecaussine and other limestone for statues or construction; snow gypsum:
2515.12	- - White limestone block
2515.12.10	- - - - - Other types
2515.12.10.10	Granite, pofia stone, basalt, conglomerate (sandstone) and other stones for statues or construction, roughly cut or newly cut by sawing or other means into rectangular blocks (including square).
2515.12.10.90	- Granite:
2515.12.20	- - Rough or roughly cut
2515.20.00	- - Newly cut, by sawing or other means, into rectangular blocks (including square):
2515.20.00.10	- - - Block form
2515.20.00.90	- - - Sheet form

25.16	- Conglomerate:
	- - Rough or roughly cut
2516.11.00	- - Newly cut, by sawing or other means, into rectangular blocks (including square)
2516.12	- Other stones for statues or construction
2516.12.10	- - - Block Form
2516.12.20	- - - Sheet Form
2516.20	- Conglomerate Stone:
2516.20.10	- - Raw or roughly cut
2516.20.20	- - Cut only, using a saw or other means, into block or rectangular (including square) form
2516.90.00	- Stone for statues or construction purposes

25.17	Crushed stone, gravel, broken or crushed rock, mainly for concrete aggregate, road surfacing or railway ballast, small pebbles and natural flint, whether or not heat-treated; screenings from slag, from smelting slag or similar industrial waste, with or without combination of materials in the first part of this group; asphalt-bound gravel, stone in the form of pellets, fragments and powder, made from rocks belonging to subheading 25.15 or 25.16, whether or not heat-treated.
2517.10.00	- Crushed stone, gravel, broken or crushed rock, mainly for concrete aggregate, road surfacing or railway ballast, small pebbles and natural flint, whether or not heat-treated:
2517.10.00.10	- - Size up to 400 mm
2517.10.00.90	- - Other sizes
2517.20.00	- Screenings from slag, from smelting slag or similar industrial waste, with or without combination of materials in the first part of this group:
2517.30.00	- Asphalt-bound gravel
	- Stone in the form of pellets, fragments and powder, made from rocks belonging to subheading 25.15 or 25.16, whether or not heat-treated:
2517.41.00	- - From marble:
2517.41.00.20	- - - Calcium carbonate powder produced from rock belonging to subheading 25.15, with particle size above 0.125 mm to below 1 mm
2517.41.00.30	- - - Size up to 400 mm
2517.41.00.90	- - - Other sizes
2517.49.00	- - Other:
2517.49.00.20	- - - Calcium carbonate powder produced from rock belonging to subheading 25.15, with particle size above 0.125 mm to below 1 mm
2517.49.00.30	- - - Size up to 400 mm
2517.49.00.90	- - - Other sizes

25.18	Dolomite, whether or not calcined or sintered, including dolomite roughly cut or only sawn or otherwise cut into rectangular blocks (including square).
2518.10.00	- Dolomite, uncalcined or unsintered
2518.20.00	- Calcined or sintered dolomite

25.19	Natural magnesite; fused magnesium oxide; anhydrous magnesium oxide roasted (sintered), with or without a small amount of other oxides added before sintering; other magnesium oxide, pure or impure.
2519.10.00	- Natural magnesite
2519.90	- Other:
2519.90.10	- - Fused magnesium oxide; anhydrous magnesium oxide roasted (sintered)
2519.90.90	- - Other

25.20	Gypsum; dry gypsum; gypsum plaster (including calcined gypsum or calcium sulphate hemihydrate), whether or not dyed, with or without a small amount of catalyst or inhibitor added.
2520.10.00	- Gypsum; dry gypsum
2520.20	- Gypsum plaster:
2520.20.10	- - Suitable for dental use
2520.20.90	- - Other

2521.00.00	Limestone and other calcium-containing rocks used in the manufacture of lime or cement.

25.22	Quicklime, burnt lime and hydraulic lime, except calcium oxide and calcium hydroxide of heading 28.25.
2522.10.00	- Quicklime
2522.20.00	- Burnt lime
2522.30.00	- Hydraulic lime

25.24	Asbestos:
2524.10.00	- Crocidolite
2524.90.00	- Other

25.25	Kaolin, including kaolin separated into layers; waste kaolin.
2525.10.00	- Raw kaolin and kaolin separated into sheets or layers
2525.20.00	- Kaolin powder
2525.30.00	- Waste kaolin

25.26	Natural steatite, whether or not roughly cut or only sawn or otherwise cut into rectangular blocks (including square); talc.
2526.10.00	- Unprocessed
2526.20	- Processed:
2526.20.10	- - Talc powder
2526.20.90	- - Other

2528.00.00	Natural boric ore and refined boric ore (whether or not calcined), but excluding boric acid obtained from natural sea water; naturally occurring boric acid containing not more than 85% H3BO3 by weight.3BO33 by weight dry basis.

25.29	Talcus (stone of the bodhisattva); leucite, nepheline and nepheline syenite; fluorite.
2529.10	- Talcus (stone of the bodhisattva):
2529.10.10	- - Potash talcus; soda talcus
2529.10.90	- - Other
	- Fluorite:
2529.21.00	- - Containing calcium fluoride not more than 97% by weight
2529.30.00	- Leucite, nepheline and nepheline syenite

25.30	Other minerals not elsewhere specified or detailed.
2530.10.00	- Vermiculite, crystal stone and chlorite, unexpanded
2530.20	- Kieserite, epsomite (natural magnesium sulphate):
2530.20.10	- - Kieserite
2530.20.20	- - Epsomite (natural magnesium sulphate)
2530.90	- Other:
2530.90.10	- - Micron-sized zircon sand used as a fluorescent material
2530.90.90	- - Other:
2530.90.90.10	- - - Rare earth ore
2530.90.90.90	- - - Other

Chapter 26	Ores, Slag and Ash

26.01	Iron Ore and Concentrated Iron Ore, including roasted pyrite iron ore.
	- Iron Ore and Concentrated Iron Ore, excluding roasted pyrite:
2601.11	- - Unroasted:
2601.11.10	- - - Hematite and hematite concentrate
2601.11.90	- - - Other Types:
2601.11.90.10	- - - - High-grade iron concentrate (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%)2 - - - - Other Types2- Roasted:3 Hematite and hematite concentrate2 - - Other Types:2High-grade iron concentrate (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%)2- Other Types
2601.11.90.90	- Roasted:
2601.12	Hematite and hematite concentrate
2601.12.10	- - - - - Other Types:
2601.12.90	High-grade iron concentrate (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%)
2601.12.90.10	- - - - - Other Types2 Manganese Ore and Concentrated Manganese Ore, including manganese ore containing iron and concentrated manganese ore containing iron with a manganese content of 20% or more by dry weight.2Copper Ore and Concentrated Copper Ore.3 Nickel Ore and Concentrated Nickel Ore.2 - Raw Ores:2- Concentrates:2Cobalt Ore and Concentrated Cobalt Ore.
2601.12.90.90	- - - - - Raw Ores:
2601.20.00	- Concentrates:

2602.00.00	Bauxite and Concentrated Bauxite.

2603.00.00	- Raw Ores:

26.04	- Concentrates:
2604.00.00.10	Lead Ore and Concentrated Lead Ore.
2604.00.00.90	Zinc Ore and Concentrated Zinc Ore.

26.05	Tin Ore and Concentrated Tin Ore.
2605.00.00.10	- Raw Ores:
2605.00.00.90	- Concentrates:

26.06	Chromium Ore and Concentrated Chromium Ore.
2606.00.00.10	Tungsten Ore and Concentrated Tungsten Ore.
2606.00.00.90	- Raw Ores:

2607.00.00	- Concentrates:

2608.00.00	Uranium or Thorium Ore and Concentrated Uranium or Thorium Ore.

26.09	- Uranium Ore and Concentrated Uranium Ore:
2609.00.00.10	- - Raw Ores:
2609.00.00.90	- - Concentrates:

2610.00.00	- Thorium Ore and Concentrated Thorium Ore:

26.11	- - Raw Ores:
2611.00.00.10	- - Concentrates:
2611.00.00.90	Molybdenum Ore and Concentrated Molybdenum Ore.

26.12	- Roasted
2612.10.00	- Other Types:
2612.10.00.10	- - Raw Ores:
2612.10.00.90	- - Concentrates:
2612.20.00	- Thorium Ore and Concentrated Thorium Ore:
2612.20.00.10	- - Raw Ores:
2612.20.00.90	- - Concentrates:

26.13	Titanium Ore and Concentrated Titanium Ore.
2613.10.00	- Roasted
2613.90.00	- Other Types:
2613.90.00.10	- - Raw Ores:
2613.90.00.90	- - Concentrates:

26.14	Ilmenite and Concentrated Ilmenite.
2614.00.10	- Rutile 83% ≤ TiO2:
2614.00.10.10	- - Concentrated ilmenite
2614.00.10.90	- - Other Types
2614.00.90	- Other Types:
2614.00.90.10	- - Ultrafine rutile powder with particle size less than 75 µm (micrometres)2 ≤87%
2614.00.90.90	- - Other Types

26.15	Tantalum, niobium, vanadium or zircon and concentrates of those ores.
2615.10.00	- Zircon Ore and Concentrated Zircon Ore:
2615.10.00.10	- - Raw Ores:
	- - Concentrates:
2615.10.00.20	- - - Ultrafine zircon powder with particle size less than 75 µm (micrometres)
2615.10.00.90	- - - Other Types
2615.90.00	- Other Types:
	- - Niobium:
2615.90.00.10	- - - Raw Ores
2615.90.00.20	- - - Concentrates
	- - Other Types:
2615.90.00.30	- - - Raw Ores
2615.90.00.90	- - - Concentrates

26.16	Precious Metal Ore and Concentrated Precious Metal Ore.
2616.10.00	- Silver Ore and Concentrated Silver Ore:
2616.10.00.10	- - Raw Ores:
2616.10.00.90	- - Concentrates:
2616.90.00	- Other Types:
2616.90.00.10	- - Gold Ore
	- - Other Types:
2616.90.00.20	- - - Raw Ores
2616.90.00.90	- - - Concentrates

26.17	Other Ores and Concentrates of Those Ores.
2617.10.00	- Antimony Ore and Concentrated Antimony Ore:
2617.10.00.10	- - Raw Ores:
2617.10.00.90	- - Concentrates:
2617.90.00	- Other Types:
2617.90.00.10	- - Raw Ores:
2617.90.00.90	- - Concentrates:

2618.00.00	Iron Slag from the iron or steel smelting industry.

2619.00.00	Slag, metallurgical slag (excluding granulated slag), fines and other waste products from the iron or steel smelting industry.

26.20	Slag, ash and residue (other than those obtained from the production of iron or steel), containing metals, arsenic or compounds thereof.
	- Mainly zinc:
2620.11.00	- - Hard soldering residues (zinc with lead coating)
2620.19.00	- - Other Types
	- Mainly lead:
2620.21.00	- - Lead residues from leaded gasoline and lead compounds used as anti-knock agents
2620.29.00	- - Other Types
2620.30.00	- Mainly copper
2620.40.00	- Mainly aluminum
2620.60.00	- Containing arsenic, mercury, thallium or mixtures thereof, for the purpose of separating arsenic or those metals or for producing pyrotechnic compounds from them
	- Other Types:
2620.91.00	- - Containing bismuth, cadmium, chromium or mixtures thereof
2620.99	- - Other Types:
2620.99.10	- - - Tin Slag and unburned residue (hardhead) of tin.
2620.99.90	- - Other Types

26.21	Other slag and ash, including sea weed ash; ash and residue from the incineration of municipal waste.
2621.90.90	- Other Types
2621.90.90.10	- - - - Coal Slag

Chapter 27	Mineral Fuels, Crude Oil and Its Products; Bituminous Materials and Waxes

27.01	Coal; Lignite, Wood Coal, and Other Solid Fuels Produced from Coal
	- Coal, whether or not crushed into powder but not pelletized:
2701.11.00	- - Anthracite
2701.12	- - Bituminous Coal:
2701.12.10	- - - Coke Oven Coal
2701.12.90	- - - Other Types
2701.19.00	- - Other Types of Coal
2701.20.00	- Lignite, Wood Coal, and Other Solid Fuels Produced from Coal

27.02	Unprocessed Coal, whether or not pelletized, except for Anthracite.
2702.10.00	- Unprocessed Coal, whether or not crushed into powder but not pelletized
2702.20.00	- Pelletized Unprocessed Coal

27.03	Peat (including refuse), whether or not pelletized.
2703.00.10	- Peat, whether or not pressed into blocks but not pelletized
2703.00.20	- Pressed Peat

27.04	Coke and Semi-Coke Produced from Coal, Lignite, or Peat, whether or not pelletized; Calcined Coke.
2704.00.10	- Coke and Semi-Coke Produced from Coal
2704.00.20	- Coke and Semi-Coke Produced from Lignite or Peat
2704.00.30	- Calcined Coke

27.09	Crude Oil and Other Hydrocarbons Derived from Bituminous Materials, in their Natural State.
2709.00.10	- Crude Oil
2709.00.20	- Condensate

27.11	Petroleum Gas and Other Hydrocarbon Gases.
	- Liquid Form:
2711.11.00	- - Natural Gas
2711.12.00	- - Propane
2711.13.00	- - Butane
2711.14	- - Ethylene, Propylene, Butylene, and Butadiene:
2711.14.10	- - - Ethylene
2711.14.90	- - - Other Types
2711.19.00	- - Other Types
	- Gaseous Form:
2711.21	- - Natural Gas:
2711.21.10	- - - Type for Use as Engine Fuel
2711.21.90	- - - Other Types
2711.29.00	- - Other Types

27.12	Vaseline (petroleum jelly); Paraffin Wax, Microcrystalline Wax, Coal Tar Wax, Ozokerite, Non-Coke Wax, Peat Wax, Other Mineral Waxes and Products Derived Therefrom, whether or not dyed.
2712.10.00	- Vaseline (petroleum jelly)
2712.20.00	- Paraffin Wax with a Oil Content of Less Than 0.75% by Weight
2712.90	- Other Types:
2712.90.10	- - Paraffin Wax
2712.90.90	- - Other Types

27.13	Residues from Crude Oil or Bituminous Materials, Including Coke Oils and Bitumens.
	- Coke Oils:
2713.11.00	- - Unfired
2713.12.00	- - Fired
2713.20.00	- Petroleum Bitumen
2713.90.00	- Other Residues from Crude Oil or Bituminous Materials

27.14	Bitumen and Asphalt, in Their Natural State; Shale Oil or Shale Bitumen and Sand Bitumen; Asphalts and Rocks Containing Asphaltic Matter.
2714.10.00	- Shale Oil or Shale Bitumen and Sand Bitumen
2714.90.00	- Other Types

27.15	Mixtures Based on Natural Asphalt, Natural Bitumen, Petroleum Bitumen, Mineral Carbonaceous Matter or Asphaltic Mineral Resin (e.g., Matits Containing Bitumen, Cut-Backs).
2715.00.10	- Polyurethane Blacktop Coating
2715.00.90	- Other Types

Note: The classification in this Appendix is based on the commodity codes and descriptions of goods according to the Vietnamese Export and Import Commodity Classification and the Export Tariff Schedule as per the Government's Decree. Individuals or organizations shall consult the Vietnamese Export and Import Commodity Classification and the Export Tariff Schedule issued with the relevant Government Decree effective at the time of declaration for applying the commodity code to exported and imported goods.

Appendix II

EXPORT PRODUCTS CONSIDERED AS NATURAL RESOURCES, MINERAL PRODUCTS EXTRACTED AND PROCESSED INTO OTHER PRODUCTS
(Accompanying Decree No. 144/2026/NĐ-CP of the Government dated May 5, 2026)
Commodity Code

Description of Goods	Chapter 28
Inorganic Chemicals; Organic Compounds of Precious Metals, Rare Earth Metals, Radioactive Elements or Isotopes	Hydrogen, Noble Gases and Other Non-Metals.
28.04	- Phosphorus:
2804.70.00	- - Yellow Phosphorus
2804.70.00.10	Other Inorganic Acids and Other Oxygen-Containing Inorganic Compounds of Non-Metals.

28.11	- Other Oxygen-Containing Inorganic Compounds of Non-Metals:
	- - Silica Dioxide:
2811.22	Powder Form
2811.22.10	- - - Zinc Oxide; Zinc Peroxide.

28.17	- Zinc Oxide:
2817.00.10	- - Zinc Oxide in Powder Form
2817.00.10.10	Titanium Oxide.

28.23	- Titanium Slag with a TiO
2823.00.00.10	≥ 85%, FeO ≤ 10%2 - Titanium Slag with a 70% ≤ TiO
2823.00.00.20	< 85%, FeO ≤ 10%2 - Rutile with a TiO
2823.00.00.30	- Ilmenite with a TiO2 > 87%
2823.00.00.40	≥ 56%, FeO ≤ 11%2 Carbonates; Peroxocarbonates (percarbonates); Ammonium Carbonate Containing Ammonium Carbamate.

28.36	- Calcium Carbonate:
2836.50	- - Other Types
2836.50.90	Carbides, whether or not chemically determined.

28.49	- Of Silicon
2849.20.00	- Silica

Chapter 71	Natural or cultured pearls, precious stones or semi-precious stones, precious metals, metal covered with precious metal, and products thereof; jewelry made of other materials; precious metal currency

71.02	Diamonds, whether or not worked, but not set or embedded, plated.
7102.10.00	- Unworked diamonds:
7102.10.00.10	- - Unworked or only cut, simply separated or only polished or roughly ground
7102.10.00.90	- - Other type
	- Industrial diamonds:
7102.21.00	- - Unworked or only cut, simply separated or only polished or roughly ground
7102.29.00	- - Other type
	- Non-industrial diamonds:
7102.31.00	- - Unworked or only cut, simply separated or only polished or roughly ground
7102.39.00	- - Other type

71.03	Precious stones (excluding diamonds) and semi-precious stones, whether or not worked or classified but not strung, not set or embedded; unclassified precious stones (excluding diamonds) and semi-precious stones strung temporarily into a chain for convenience of transport.
7103.10	- Unworked or only simply cut or roughly shaped:
7103.10.10	- - Rubies
7103.10.20	- - Jade (nephrite and jadeite)
7103.10.90	- - Other type
	- Worked in other ways:
7103.91	- - Rubies, sapphires, and emeralds:
7103.91.10	- - - Rubies
7103.91.90	- - - Other type
7103.99.00	- - Other type

71.04	Synthetic or reconstructed precious stones or semi-precious stones, whether or not worked or classified but not strung, not set or embedded; unclassified synthetic or reconstructed precious stones or semi-precious stones temporarily strung into a chain for convenience of transport.
7104.10	- Piezoelectric quartz:
7104.10.10	- - Unworked
7104.10.20	- - Worked
	- Other type, unworked or only simply cut or roughly shaped:
7104.21.00	- - Diamonds
7104.29.00	- - Other type
	- Other type:
7104.91.00	- - Diamonds
7104.99.00	- - Other type

71.05	Dust and powder of natural or synthetic precious stones or semi-precious stones.
7105.10.00	- Of diamonds
7105.90.00	- Other type

71.06	Silver (including silver plated with gold or platinum), unworked or in the form of semi-finished products, or powder.
7106.10.00	- Powder form
	- Other type:
7106.91.00	- - Unworked
7106.92.00	- - Semi-finished product form
71.08	Gold (including gold plated with platinum) unworked or in the form of semi-finished products, or in powder form.
	- Not currency:
7108.11.00	- - Powder form
7108.12	- - Other unworked forms:
7108.12.10	- - - In lumps, ingots, or cast bars
7108.12.90	- - - Other type
7108.13.00	- - Other semi-finished product forms
7108.20.00	- Currency form

71.13	Jewelry and parts thereof, of precious metals or metal covered with precious metal.
	- Of precious metals worked or not worked:
7113.19	- - Of other precious metals, worked or not worked:
7113.19.10	- - - Parts
7113.19.90	- - - Other type

71.14	Industrial jewelry and parts thereof, of precious metals or metal covered with precious metal.
	- Of precious metals worked or not worked:
7114.19.00	- - Of other precious metals, worked or not worked

71.15	Other products of precious metals or metal covered with precious metal.
7115.90	- Other type:
7115.90.10	- - Of gold or silver

Chapter 72	Iron and steel

72.02	Ferro-alloys.
	- Other type:
7202.99.00	- - Other type

72.04	Scrap and iron shavings; ingots of recycled scrap steel or iron.
7204.10.00	- Scrap and shavings of cast iron
	- Scrap and shavings of alloyed steel:
7204.21.00	- - Of stainless steel
7204.29.00	- - Other type
7204.30.00	- Scrap and shavings of tin-coated iron or steel
	- Other scrap and shavings:
7204.41.00	- - Offcuts, sawdust, broken pieces, scale, sawdust, grinding dust, cuttings, and babbitt, whether or not compacted into blocks or bundled, pressed into cakes, bound in bundles
7204.49.00	- - Other type
7204.50.00	- Recycled ingots

Chapter 74	Copper and copper products

74.01	Stannum; cupric oxide (cuprous oxide).
7401.00.10	- Stannum
7401.00.20	- Cupric oxide (cuprous oxide)

74.02	Raw copper; anode copper for electrolytic refining.
7402.00.10	- Sponge copper
7402.00.90	- Other types

74.03	Refined copper and copper alloys, unworked.
	- Refined copper:
7403.11.00	- - Cathodes and parts of cathodes:
7403.11.00.10	- - - Pure refined copper
7403.11.00.90	- - - Other types
7403.12.00	- - Rods for wire drawing
7403.13.00	- - Bars
7403.19.00	- - Other types
	- Copper alloys:
7403.21.00	- - Brass (copper-zinc alloy)
7403.22.00	- - Bronze (copper-tin alloy)
7403.29.00	- - Other copper alloys (excluding alloys of the 74.05 group)

7404.00.00	Scrap and waste copper.

7405.00.00	Principal copper alloys.

74.06	Copper powder and flakes.
7406.10.00	- Powder without layered structure
7406.20.00	- Powder with layered structure; copper flakes

74.07	Copper in rod, bar, and wire form.
7407.10	- By refined copper:
7407.10.30	- - Shape
	- - Rod and bar forms:
7407.10.41	- - - Cross-section square or rectangular
7407.10.49	- - - Other types
	- By copper alloys:
7407.21.00	- - By brass (copper-zinc alloy)
7407.29.00	- - Other types

74.11	Copper pipes and conduits.
7411.10.00	- By refined copper:
7411.10.00.90	- - Other types
	- By copper alloys:
7411.21.00	- - By brass (copper-zinc alloy)
7411.22.00	- - By copper-nickel (nickel silver) or copper-nickel-zinc (brass nickel)
7411.29.00	- - Other types

Chapter 75	Nickel and nickel products

75.01	Stannum; cupric oxide sintered and intermediate products of the refining process.
7501.10.00	- Stannum
7501.20.00	- Cupric oxide sintered and intermediate products of the refining process

75.02	Raw nickel.
7502.10.00	- Nickel, not alloyed
7502.20.00	- Nickel alloys

75.03	Scrap and waste nickel.
7503.00.00.10	- Scrap, shavings, dust, chips, powder, and ground particles of nickel, whether or not compacted into blocks or formed into pieces, cakes, or bundles - Other types
7503.00.00.90	Nickel powder and flakes.

7504.00.00	Nickel in rod, bar, and wire form.

75.05	- Rods, bars, and wires:
	- - By nickel, not alloyed
7505.11.00	- - Alloyed nickel
7505.12.00	Chapter 76

Aluminum and aluminum products	Raw aluminum.

76.01	- Aluminum, not alloyed
7601.10.00	- Aluminum alloys
7601.20.00	Scrap and waste aluminum.

76.02	- Scrap, shavings, dust, chips, powder, and ground particles of aluminum, whether or not compacted into blocks or formed into pieces, cakes, or bundles.
7602.00.00.10	- Other types
7602.00.00.20	Aluminum powder and flakes.

76.03	- Powder without layered structure
7603.10.00	- Powder with layered structure; aluminum flakes:
7603.20	- - Aluminum flakes
7603.20.10	- - Powder with layered structure
7603.20.20	- Aluminum in rod, bar, and wire form.

76.04	- By aluminum, not alloyed:
7604.10	- - Rod and bar forms
7604.10.10	- - Other types
7604.10.90	- By aluminum alloys:
	- - Hollow shapes:
7604.21	- - - Suitable for air conditioning systems of vehicles with engines
7604.21.10	- - - Aluminum spacers for doors and windows
7604.21.20	- - - Other types
7604.21.90	- - Other types:
7604.29	- - - Rod and bar forms extruded
7604.29.10	- - - Y-shaped wire in coil form
7604.29.30	- - - Other types
7604.29.90	Aluminum wires.

76.05	- By aluminum, not alloyed:
	- - Maximum cross-sectional dimension over 7 mm
7605.11.00	- - Other types:
7605.19	- - - Diameter no more than 0.0508 mm
7605.19.10	- - - Other types
7605.19.90	- By aluminum alloys:
	- - Maximum cross-sectional dimension over 7 mm
7605.21.00	- - Other types:
7605.29	- - - Diameter no more than 0.254 mm
7605.29.10	- - - Other types
7605.29.90	Aluminum in sheet, plate, and strip form, thickness over 0.2 mm.

76.06	- Rectangular (including square):
	- - By aluminum alloys:
7606.12	Sheet forms:
	- - - For cans (including can bottoms and lids), in coil form:
7606.12.32	- - - - - - - Aluminum strip coils
7606.12.32.10	Chapter 78

Lead and lead products	Raw lead.

78.01	- Refined lead
7801.10.00	- Other types:
	- - With the highest antimony content by weight compared to other elements except lead
7801.91.00	- - Other types
7801.99.00	Scrap and waste lead.

78.02	- Scrap, shavings, dust, chips, powder, and ground particles of lead, whether or not compacted into blocks or formed into pieces, cakes, or bundles.
7802.00.00.10	- Other types
7802.00.00.90	Lead in sheet, plate, strip, and thin plate form; lead powder and flakes.

78.04	- Lead in sheet, plate, strip, and thin plate form:
	- - With thickness (excluding backing) no more than 0.2 mm:
7804.11	- - - Thickness no more than 0.15 mm
7804.11.10	- - - Other types
7804.11.90	- - Other types
7804.19.00	- Lead powder and flakes
7804.20.00	Other lead products.

78.06	- Rods, bars, shapes, and wire:
7806.00.20	- - Rods, bars, shapes
7806.00.20.10	- - Rods, bars, and shapes
Chapter 79	Zinc and zinc products

79.01	Unworked zinc.
	- Pure zinc:
7901.11.00	- - With a zinc content of 99.99% or more by weight:
7901.11.00.10	- - - Ingots
7901.11.00.90	- - Other forms
7901.12.00	- - With a zinc content below 99.99% by weight:
7901.12.00.10	- - - Ingots
7901.12.00.90	- - Other forms
7901.20.00	- Zinc alloys:
7901.20.00.10	- - Ingots
7901.20.00.90	- - Other forms

79.02	Scrap and waste zinc.
7902.00.00.10	- Turnings, shavings, dust, swarf, chips, powder, and grinding dust of zinc, whether or not compacted into blocks or formed into pieces, cakes, wheels, or bundles.
7902.00.00.90	- Other

79.03	Zinc powders, flakes, and sheets.
7903.10.00	- Dust
7903.90.00	- Other

7904.00.00	Zinc in the form of rods, wires, shapes, and strips.

79.05	Zinc in the form of plates, sheets, strips, and thin sheets.
7905.00.40	- Thickness not exceeding 0.15 mm
7905.00.90	- Other

Chapter 80	Tin and tin products

80.01	Unworked tin.
8001.10.00	- Pure tin:
8001.10.00.10	- - Ingots
8001.10.00.90	- - Other forms
8001.20.00	- Tin alloys:
8001.20.00.10	- - Ingots
8001.20.00.90	- - Other forms

80.02	Scrap and waste tin.
8002.00.00.10	- Turnings, shavings, dust, swarf, chips, powder, and grinding dust of tin, whether or not compacted into blocks or formed into pieces, cakes, wheels, or bundles.
8002.00.00.90	- Other

80.03	Tin in the form of rods and wires.
8003.00.10	- Welding rods and wires
8003.00.90	- Other
80.07	Other tin products.
8007.00.30	- Thin sheets (whether or not printed on paper, board, plastic, or similar materials), with a thickness (excluding any backing) not exceeding 0.2 mm; in the form of powder and flakes:
8007.00.30.10	- - In the form of powder and flakes

Chapter 81	Other base metals; metalloids; products thereof

81.01	Tungsten and tungsten products, including scrap and waste.
8101.10.00	- Powder
	- Other:
8101.94.00	- - Unworked tungsten, including rods and wires obtained from the sintering process
8101.96.00	- - Wire
8101.97.00	- - Scrap and waste
8101.99	- - Other:
8101.99.10	- - - Rods and wires, except those obtained from the sintering process; in the form of shapes, sheets, strips, and thin sheets
8101.99.90	- - - Other

81.02	Molybdenum and molybdenum products, including scrap and waste.
8102.10.00	- Powder
	- Other:
8102.94.00	- - Unworked molybdenum, including rods and wires obtained from the sintering process
8102.95.00	- - Rods and wires, except those obtained from the sintering process, in the form of shapes, plates, strips, and thin sheets
8102.96.00	- Wire
8102.97.00	- Scrap and waste
8102.99.00	- Other:

81.03	- - Crucibles (chén nung)
8103.20.00	- - Other
8103.30.00	Magnesium and magnesium products, including scrap and waste.
	- Unworked magnesium:
8103.91.00	- - With a magnesium content of at least 99.8% by weight
8103.99.00	- - Other

81.04	- Scrap and waste
	- Crushed material, turned, and grains, classified according to size; powder
8104.11.00	- Other
8104.19.00	Cobalt steel and other intermediate products from cobalt smelting; cobalt and cobalt products, including scrap and waste.
8104.20.00	- Cobalt steel and other intermediate products from cobalt smelting; unworked cobalt; powder:
8104.30.00	- - Unworked cobalt
8104.90.00	- - Other

81.05	- Scrap and waste
8105.20	- Other
8105.20.10	Bismuth and bismuth products, including scrap and waste.
8105.20.90	- Other, excluding bismuth cement with a Bi content >70%
8105.30.00	- - Unworked bismuth; scrap and waste; powder:
8105.90.00	- - - Scrap and waste

81.06	- - - Other
8106.90	- - Other
8106.90.10	Titanium and titanium products, including scrap and waste.
8106.90.10.10	- Unworked titanium; powder
8106.90.10.90	- Scrap and waste
8106.90.90	- Other

81.08	Zircon and zircon products, including scrap and waste.
8108.20.00	- Unworked zircon; powder:
8108.30.00	- - Contains a hafnium content in zircon below 1/500 by weight
8108.90.00	- - Other

81.09	- Scrap and waste:
	- - Contains a hafnium content in zircon below 1/500 by weight
8109.21.00	- - Other
8109.29.00	- Other:
	- - Contains a hafnium content in zircon below 1/500 by weight
8109.31.00	- - Other
8109.39.00	Antimony and antimony products, including scrap and waste.
	- Unworked antimony; powder
8109.91.00	- Scrap and waste
8109.99.00	- Other

81.10	Manganese and manganese products, including scrap and waste.
8110.10.00	- Scrap and waste
8110.20.00	- Other
8110.90.00	Beryllium, chromium, hafnium, rhenium, tantalum, cadmium, germanium, vanadium, gallium, indium, and niobium (columbium), and products thereof, including scrap and waste.

81.11	- Beryllium:
8111.00.10	- - Unworked; powder
8111.00.90	- - Scrap and waste

81.12	- - Other
	- Chromium:
8112.12.00	- - Unworked; powder
8112.13.00	- - Scrap and waste
8112.19.00	- - Other
	- Hafnium:
8112.21.00	- - Unworked; scrap and waste; powder:
8112.22.00	- - - Scrap and waste
8112.29.00	- - - Other
	- - Other
8112.31.00	- Rhenium:
8112.31.00.10	- - Unworked; scrap and waste; powder
8112.31.00.90	- - - Scrap and waste
8112.39.00	- - - Other
	- - Other
8112.41.00	- Tantalum:
8112.41.00.10	- - Unworked; powder
8112.41.00.90	- - Scrap and waste
8112.49.00	- - Other
	Cadmium:
8112.51.00	- - Scrap and waste
8112.52.00	- - Other:
8112.59.00	- - - Unworked; powder
	- - - Other
8112.61.00	- Other:
8112.69	- - Unworked; scrap and waste; powder:
8112.69.10	- - - Scrap and waste
8112.69.90	- - - Other
	- - Other
8112.92.00	Metalloids and metal products, including scrap and waste.
8112.92.00.10	- Scrap and waste
8112.92.00.10	- Other
8112.99.00	Note:

81.13	The classification in this Appendix is based on the commodity codes and descriptions of goods according to the Vietnamese Export-Import Commodity Classification and the Export Tariff Schedule as per the Government's List of Taxable Goods. Persons or organizations shall consult the Vietnamese Export-Import Commodity Classification and the Export-Import Tariff Schedule issued with the Decree of the Government in effect at the time of the declaration for application to exported and imported goods.
8113.00.00.10	- Scrap and fragments
8113.00.00.90	- Other types

Note: The classification in this annex is based on the commodity code and description of goods according to the Vietnamese Export-Import Commodity List and the Export Tariff Classification as per the Government's list of taxable items. Persons engaged in export or import shall consult the Vietnamese Export-Import Commodity List and the Export Tariff Classification issued with the Decree of the Government effective at the time of declaration for application to exported or imported goods.

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Decree No. 144/2026/NĐ-CP Amending and Supplementing Certain Articles of Decree No. 181/2025/NĐ-CP dated July 1, 2025 by the Government Regulating Detailed Implementation of Certain Articles of the Value Added Tax Law which has been amended and supplemented by Decree No. 359/2025/NĐ-CP dated December 31, 2025 by the Government

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Tiếng Việt Nghị định số 144/2026/NĐ-CP Sửa đổi, bổ sung một số điều của Nghị định số 181/2025/NĐ-CP ngày 01 tháng 7 năm 2025 của Chính phủ quy định chi tiết thi hành một số điều của Luật Thuế giá trị gia tăng đã được sửa đổi, bổ sung một số điều bởi Nghị định số 359/2025/NĐ-CP ngày 31 tháng 12 năm 2025 của Chính phủ 한국어 2026년 144호 정부령 2025년 7월 1일 제정된 2025년 12월 31일 수정·보충된 2025년 정부령 181호로 정당한 가치-added 세금 법률의 일부 조항을 구체화하고 시행하는 것에 대한 규정 중 일부 조항을 개정·보완함 中文 2026年第144号政府令修改和补充2025年第181号政府令的部分条款，该法令于2025年7月1日由政府颁布，以实施《增值税法》的若干条款，并已根据2025年第359号政府令对部分条款进行了修改和补充