Decree No. 199/2025/NĐ-CP amends and supplements Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on the Export Tariff, Preferential Import Tariff, List of Goods and Rates of Specific Duties, Compound Duties, and Import Duties outside Quota.

DECREE

Amending and supplementing Decree No. 26/2023/NĐ-CP dated May 31, 2023

of the Government on Export Tariff, Preferential Import Tariff,

List of Goods and Absolute Tax Rates, Mixed Tax Rates,

Import Tax Rates outside Quota

On the basis of Law on Government Organization dated February 18, 2025;

On the basis of Law on Export Tax, Import Tax dated April 6, 2016;

On the basis of Law on Tax Administration dated June 13, 2019; Law amending and supplementing certain articles of the Securities Law, Accounting Law, Independent Auditing Law, State Budget Law, Asset Management and Utilization Law, Tax Administration Law, Personal Income Tax Law, National Reserve Law, Administrative Violation Handling Law dated November 29, 2024;

On the basis of Customs Law dated June 23, 2014;

Pursuant to Resolution No. Decision No. 71/2006/QH11 dated November 29, 2006 of the National Assembly approving the Protocol on Accession 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 to amend and supplement Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Tax Rates, Import Tax Rates outside Quota (hereinafter referred to as Decree No. 26/2023/NĐ-CP).

Article 1. Amending and supplementing certain provisions of Decree No. 26/2023/NĐ-CP and the export tax rate, preferential import tax rate for certain goods specified in the Export Tariff, Preferential Import Tariff according to the List of Goods Subject to Tax issued together with Decree No. 26/2023/NĐ-CP

1. Supplementing Point c.3.6 and c.3.7 of Clause 3, Article 8 of Decree No. 26/2023/NĐ-CP as follows:

“c.3.6) In cases where enterprises producing and assembling automobiles are granted preferential treatment under Points c.3.2, c.3.3, c.3.4 of this Clause and also produce and assemble electric vehicles, fuel cell vehicles, hybrid vehicles, completely biofuel-powered vehicles, and natural gas vehicles, the number of electric vehicles, fuel cell vehicles, hybrid vehicles, completely biofuel-powered vehicles, and natural gas vehicles produced and assembled during the period of preferential consideration shall be added to the minimum total production volume and the minimum specific production volume of each group and model of gasoline and diesel-powered vehicles to determine the minimum total production volume and the minimum specific production volume of groups and models of vehicles when granting preferential treatment.

c.3.7) In cases where enterprises hold more than 35% of the charter capital of companies producing and assembling automobiles that have been certified by the Ministry of Industry and Trade as meeting the conditions for automobile production and assembly (referred to hereafter as owning enterprises), if these companies meet the prescribed conditions, their production and assembly volumes of automobiles can be combined to calculate the minimum production volume for eligibility for preferential treatment under the Preferential Tax Program. The owning enterprise is responsible for determining the total production volume of companies producing and assembling automobiles that meet the conditions for applying the Preferential Tax Program and holding more than 35% of the charter capital during the period of preferential tax consideration.

The customs authority where the company producing and assembling automobiles registers to participate in the Preferential Tax Program shall refund taxes corresponding to the volume of automobiles produced and assembled by that company that have been shipped out during the period of preferential consideration. In cases where the owning enterprise and the company producing and assembling automobiles declare inaccurately, they will be subject to back taxes and penalties for violations of tax laws.”

2. Amending the export tax rates and preferential import tax rates for certain goods specified in Appendix I - Export Tariff, Appendix II - Preferential Import Tariff according to the List of Goods Subject to Tax issued together with Decree No. 26/2023/NĐ-CP to new export tax rates and preferential import tax rates as stipulated in Appendices I and II issued together with this Decree.

Article 2. Repeal certain points, clauses, and articles of Decree No. 26/2023/NĐ-CP.

1. Repeal point a.7, Clause 8, Article 8 of Decree No. 26/2023/NĐ-CP.

2. Repeal point 1, part "Product Notes," Chapter 72, Section I, Appendix II - Preferential Import Tariff Schedule accompanying the List of Taxable Goods issued pursuant to Decree No. 26/2023/NĐ-CP.

Article 3. Effectiveness

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

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

ANNEX I

AMEND THE RATE OF EXPORT DUTY FOR CERTAIN GOODS IN APPENDIX I ACCOMPANYING DECREE NO. 26/2023/NĐ-CP
(Pursuant to Decree No. 199/2025/NĐ-CP

dated July 8, 2025 of the Government)

ANNEX II

AMEND THE RATE OF PREFERENTIAL IMPORT DUTY FOR CERTAIN GOODS IN APPENDIX II ACCOMPANYING DECREE NO. 26/2023/NĐ-CP
(Pursuant to Decree No. 199/2025/NĐ-CP

dated July 8, 2025 of the Government)