Decree No. 201/2026/NĐ-CP Amending and Supplementing Export Tax Rates of Certain Commodities Specified in the Export Tariff Table According to the List of Goods Subject to Tax Issued Together with Decree No. 26/2023/NĐ-CP on the Export Tariff, Import Preferential Tariff, List of Goods, Absolute Duty Rate, Mixed Duty Rate, and Customs Duty Outside Quota Limits

DECREE

Amending and Supplementing Export Tax Rates of Certain Goods Specified in the Export Tariff Table as per the Commodity List Subject to Tax Issued Together with Decree No. 26/2023/NĐ-CP on the Export Tariff, Preferential Import Tariff, Commodity List and Absolute, Mixed, and Excess Duty Rates

Based on the Law on Organization of Government No. 63/2025/QH15;

Based on the Law on Export and Import Tax No. 107/2016/QH13;

Based on the Law on Customs No. 54/2014/QH13;

Based on the Law Amending and Supplementing Certain Provisions of the Bid Law, Public-Private Partnership Investment Law, Customs Law, Value Added Tax Law, Export and Import Tax Law, Investment Law, Public Investment Law, State Asset Management and Use Law No. 90/2025/QH15;

Based on the Law on Tax Administration No. 38/2019/QH14 amended by Law No. 56/2024/QH15;

Based on the Resolution No. 71/2006/QH11 of the National Assembly approving the Protocol of Accession to the World Trade Organization Agreement of the Socialist Republic of Vietnam;

In accordance with the proposal by the Minister of Finance;

THE GOVERNMENT ISSUES THIS DECREE TO AMEND AND SUPPLEMENT THE EXPORT TAX RATES OF CERTAIN COMMODITIES AS PER THE EXPORT TARIFF TABLE ACCORDING TO THE COMMODITY LIST SUBJECT TO TAX ISSUED TOGETHER WITH DECREES NO. 26/2023/NĐ-CP ON THE EXPORT TARIFF, PREFERENTIAL IMPORT TARIFF, COMMODITY LIST AND ABSOLUTE, MIXED, AND EXCESS DUTY RATES.

ARTICLE 1. Amending and Supplementing the Export Tax Rates of Certain Commodities Specified in the Export Tariff Table as per the Commodity List Subject to Tax Issued Together with Decree No. 26/2023/NĐ-CP ON THE EXPORT TARIFF, PREFERENTIAL IMPORT TARIFF, COMMODITY LIST AND ABSOLUTE, MIXED, AND EXCESS DUTY RATES

Amending and supplementing the export tax rates of certain commodities specified in Appendix I - Export Tariff Table as per the Commodity List Subject to Tax Issued Together with Decree No. 26/2023/NĐ-CP ON THE EXPORT TARIFF, PREFERENTIAL IMPORT TARIFF, COMMODITY LIST AND ABSOLUTE, MIXED, AND EXCESS DUTY RATES into new export tax rates as per the Appendix issued together with this Decree.

ARTICLE 2. Replacing Certain Phrases in Decree No. 26/2023/NĐ-CP

1. Replace the phrase "Ministry of Planning and Investment" at Clause 1, Article 6, Point a.1, Clause 3, Article 8; Point c.2, Clause 3, Article 9; Clause 2, Article 11; Points b.1.1 and b.9.1, Section II, Appendix II with the phrase "Ministry of Finance".

2. Replace the phrase "Ministry of Transport" at Point b.4, Section II, Appendix II with the phrase "Ministry of Construction".

3. Replace the phrase "Ministry of Information and Communications" at Point b.8, Section II, Appendix II, Form No. 03 and Form No. 04 with the phrase "Ministry of Science and Technology".

ARTICLE 3. EFFECTIVE DATE OF IMPLEMENTATION

1. This Decree shall take effect from July 23, 2026.

2. The Ministers, Heads of Sectoral Ministries, Chairmen of People's Committees of Provinces and Municipalities directly under the Central Government, and relevant organizations and individuals are responsible for implementing this Decree.

APPENDIX

AMENDING AND SUPPLEMENTING THE EXPORT TARIFF RATES FOR CERTAIN COMMODITIES IN APPENDIX I ACCOMPANYING DECREES NO. 26/2023/NĐ-CP
(Accompanying Decree No. 201/2026/NĐ-CP of the Government dated June 8, 2026)

NOTE:

- The commodity "Bismuth Cement" under codes 8106.10.10.20, 8106.10.90.20, 8106.90.10.20, 8106.90.90.20 is a product in powder form (size < 0.1 mm) or cake, with bismuth content above 70%, containing impurities such as iron, copper, etc., dark gray to black; produced according to the following process:

Bismuth cement products are recovered from bismuth-containing minerals in raw ore with a bismuth content of about 0.05% - 0.1%. The raw ore is fed into a crushing and grinding system for flotation processing.

After the flotation process, concentrate containing bismuth with a content of approximately 9% - 11% is obtained. The bismuth concentrate is then leached (extracted) in an acidic H2SO4solution with added NaCl. The product after leaching is filtered and settled to obtain BiCl3solution, and the bismuth solution is further treated to remove impurities and obtained a clean BiCl3 solution. The BiCl3 solution is cemented (precipitated) using zinc/iron powder (practically iron is used). Here, iron powder is added to the BiCl3solution, bismuth is reduced by iron from the BiCl3 salt and precipitates as bismuth powder. The process of recovering this product is called the "Cementation" process.

After precipitation of bismuth powder is obtained, bismuth powder is refined and filtered, washed to obtain a cleaner bismuth powder product, which is also referred to as cemented bismuth powder with bismuth content above 70%, with accompanying impurities including copper, iron, sulfur, etc. (the composition and amount of accompanying impurities depend on the characteristics and composition of the mined ore containing bismuth), the product may be in a powdered or pellet form, with a dark gray to black color, particle size < 0.1 mm.

- In case there is suspicion regarding the exported product, post-export verification shall be conducted in accordance with current regulations to determine its origin, production process, and product quality.