Resolution No. 25/2026/NQ-CP On Extending the Application Period of Decree No. 72/2026/NĐ-CP Amending the Preferential Import Tax Rate for Certain Types of Gasoline, Diesel, and Raw Materials Used in Their Production as Permitted by the Tariff Schedule for Preferential Imports Issued Alongside Decree No. 26/2023/NĐ-CP of the Government on Export Tariffs, Preferential Import Tariffs, Commodity Lists, Absolute Duties, Mixed Duties, Import Duties Outside Quota Limits, and Preferential Import Tax Rates for Certain Raw Materials Used in Producing Gasoline and Diesel

No: 25/2026/NQ-CP HANOI, APRIL 30, 2026

DECREE
On Extending the Application Period of Decree No. 72/2026/NĐ-CP dated March 9, 2026, Amending the Preferential Import Tax Rate for Certain Fuels, Oils, and Raw Materials Used in Producing Fuels and Oils as Permitted by the Tariff Table for Preferential Imports Issued Along with Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on Export Tariffs, Preferential Import Tariffs, Commodity Lists, Absolute Duties, Mixed Duties, and Import Duties Outside the Customs Quota and Preferential Import Tax Rates for Certain Raw Materials Used in Producing Fuels and Oils

BASED ON THE ORGANIZATION LAW OF THE COUNCIL OF MINISTERS NO. 63/2025/QH15;

BASED ON THE LAW ON ISSUANCE OF LEGAL REGULATIONS NO. 64/2025/QH15
AMENDED AND SUPPLEMENTED BY LAWFUL DECREE NO. 87/2025/QH15;

BASED ON THE EXPORT AND IMPORT TAX LAW NO. 107/2016/QH13;

BASED ON THE NATIONAL ASSEMBLY RESOLUTION NO. 71/2006/QH11 APPROVING THE PROTOCOL OF JOINING THE AGREEMENT ESTABLISHING THE WORLD TRADE ORGANIZATION OF THE SOCIALIST REPUBLIC OF VIET NAM;

IN ACCORDANCE WITH THE RECOMMENDATION OF THE MINISTER OF FINANCE;

THE COUNCIL OF MINISTERS ISSUES THIS DECREE ON EXTENDING THE APPLICATION PERIOD OF DECREE NO. 72/2026/NĐ-CP DATED MARCH 9, 2026, AMENDING THE PREFERENTIAL IMPORT TAX RATE FOR CERTAIN FUELS, OILS, AND RAW MATERIALS USED IN PRODUCING FUELS AND OILS AS PERMITTED BY THE TARIFF TABLE FOR PREFERENTIAL IMPORTS ISSUED ALONG WITH DECREES NO. 26/2023/NĐ-CP DATED MAY 31, 2023 OF THE GOVERNMENT ON EXPORT TARIFFS, PREFERENTIAL IMPORT TARIFFS, COMMODITY LISTS, ABSOLUTE DUTIES, MIXED DUTIES, AND IMPORT DUTIES OUTSIDE THE CUSTOMS QUOTA AND PREFERENTIAL IMPORT TAX RATES FOR CERTAIN RAW MATERIALS USED IN PRODUCING FUELS AND OILS.

ARTICLE 1. EXTENSION OF THE APPLICATION PERIOD OF DECREE NO. 72/2026/NĐ-CP DATED MARCH 9, 2026, AMENDING THE PREFERENTIAL IMPORT TAX RATE FOR CERTAIN FUELS, OILS, AND RAW MATERIALS USED IN PRODUCING FUELS AND OILS AS PERMITTED BY THE TARIFF TABLE FOR PREFERENTIAL IMPORTS ISSUED ALONG WITH DECREES NO. 26/2023/NĐ-CP DATED MAY 31, 2023 OF THE GOVERNMENT ON EXPORT TARIFFS, PREFERENTIAL IMPORT TARIFFS, COMMODITY LISTS, ABSOLUTE DUTIES, MIXED DUTIES, AND IMPORT DUTIES OUTSIDE THE CUSTOMS QUOTA

EXTEND THE APPLICATION PERIOD OF DECREE NO. 72/2026/NĐ-CP UNTIL JUNE 30, 2026.

ARTICLE 2. PREFERENTIAL IMPORT TAX RATES FOR CERTAIN RAW MATERIALS USED IN PRODUCING FUELS AND OILS

THE PREFERENTIAL IMPORT TAX RATE FOR CERTAIN RAW MATERIALS USED IN PRODUCING FUELS AND OILS, INCLUDING CODE 2710.19.20 (CRUDE OIL WITH LIGHT FRACTIONS SEPARATED), 2710.19.89 (MIDDLE DISTILLATES OTHER THAN CRUDE OIL AND ITS PRODUCTS), AND 2711.19.00 (OTHER) IS 0%.

ARTICLE 3. IMPLEMENTATION CLAUSE

1. THIS DECREE COMES INTO EFFECT ON MAY 1, 2026, AND REMAINS IN FORCE UNTIL JUNE 30, 2026. FROM JULY 1, 2026, THE PREFERENTIAL IMPORT TAX RATES FOR FUELS, OILS, AND RAW MATERIALS USED IN PRODUCING FUELS AND OILS AS PROVIDED IN ARTICLE 2 OF THIS DECREE AND DECREES NO. 72/2026/NĐ-CP WILL BE IMPLEMENTED ACCORDING TO THE REGULATIONS SET OUT IN DECREES NO. 26/2023/NĐ-CP DATED MAY 31, 2023 OF THE GOVERNMENT ON EXPORT TARIFFS, PREFERENTIAL IMPORT TARIFFS, COMMODITY LISTS, ABSOLUTE DUTIES, MIXED DUTIES, AND IMPORT DUTIES OUTSIDE THE CUSTOMS QUOTA.

2. DURING THE EFFECTIVE PERIOD OF THIS DECREE, IN CASE THERE IS A CONFLICT BETWEEN THE PROVISIONS OF THIS DECREE AND DECREES NO. 26/2023/NĐ-CP AND ANY AMENDING OR SUPPLEMENTARY DECREES TO DECREES NO. 26/2023/NĐ-CP (IF APPLICABLE) REGARDING THE PREFERENTIAL IMPORT TAX RATES FOR FUELS, OILS, AND RAW MATERIALS USED IN PRODUCING FUELS AND OILS AS PROVIDED IN ARTICLE 2 OF THIS DECREE AND DECREES NO. 72/2026/NĐ-CP, THE PROVISIONS OF THIS DECREE SHALL APPLY.

3. MINISTERS, HEADS OF MINISTERIAL LEVEL AGENCIES, CHAIRMEN OF PEOPLE'S COMMITTEES OF PROVINCES AND DIRECTORATES UNDER CENTRAL GOVERNMENT, AND RELEVANT ORGANIZATIONS AND INDIVIDUALS ARE RESPONSIBLE FOR IMPLEMENTING THIS DECREE.