Decree No. 57/2020/NĐ-CP Amending and supplementing certain articles of Decree No. 122/2016/NĐ-CP dated September 1, 2016 of the Government on the Export Tax Tariff, Preferential Import Tax Tariff, List of Goods and Absolute Tax Rates, Mixed Tax Rates, Import Taxes outside Quota and Decree No. 125/2017/NĐ-CP dated November 16, 2017 amending and supplementing certain articles of Decree No. 122/2016/NĐ-CP.

DECREE

AMENDMENTS AND SUPPLEMENTS TO SEVERAL ARTICLES OF DECREE NO. 122/2016/ND-CP DATED SEPTEMBER 1, 2016 OF THE GOVERNMENT ON THE EXPORT TAX SCHEDULE, THE GRANTED IMPORT TAX SCHEDULE, THE LIST OF GOODS AND THE LEVELS OF ABSOLUTE TAX, MIXED TAX, IMPORT TAX OUTSIDE QUOTA CUSTOMS DUTY AND DECREE NO. 125/2017/ND-CP DATED NOVEMBER 16, 2017 AMENDING AND SUPPLEMENTING SEVERAL ARTICLES OF DECREE NO. 122/2016/ND-CP

Căn cứ Luật T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ficer Ch"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Government dated June 19, 2015;

Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;

BASED ON THE LAW ON TAX ADMINISTRATIONintention dated November 29, 2006 and the Law amending and supplementing several articles of the Law on Tax Administration dated November 20, 2012;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ,No. BASED ON RESOLUTION NO. 71/2006/QH11 dated November 29 of 2006 of the National Assembly approving the Accession Agreement to the World Trade Organization of the Socialist Republic of Vietnam;

Pursuant to the Customs Law dated June 23, 2014;

THE GOVERNMENT ISSUES THIS DECREE AMENDING AND SUPPLEMENTING SEVERAL ARTICLES OF DECREE NO.June 2024;122/2016/ND-CP dated September 1, 2016 of THE GOVERNMENT on THE EXPORT TAX SCHEDULE, THE GRANTED IMPORT TAX SCHEDULE, THE LIST OF GOODS AND THE LEVELS OF ABSOLUTE TAX, MIXED TAX, IMPORT TAX OUTSIDE QUOTA CUSTOMS DUTY and DECREE NO.

At the proposal of the Minister of Finance;

h"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."125/2017/ND-CP dated November 16, 2017 AMENDING AND SUPPLEMENTING SEVERAL ARTICLES OF DECREE NO.No. This Circular guides the functions, tasks, powers and organizational structure of District Health Centers in districts, towns, urban districts, and cities under provinces and cities directly governed by the central government (referred to collectively as District Health Centers).No. 122/2016/ND-CP."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Clause 1 of Article 5 is amended and supplemented as follows:No."Article 5. The granted import tax schedule according to the list of taxable goodsNo. 125/2017/The granted import tax schedule according to the list of taxable goods specified in Appendix II includes:No. 1. Item I: Specifies the rate of the granted import tax applicable to 97 chapters under the List of Goods for Export and Import of Vietnam. Content includes the name of Section, Chapter, Explanation of Section, Explanation of Chapter; the list of import tax rates including the description of goods (name of commodity group and name of commodity), code number (eight digits) under the List of Goods for Export and Import of Vietnam, the level of the granted import tax rate prescribed for taxable goods.

Article 1. Amending and supplementing certain provisions of the Governmental Decree No.

1. In case the List of Goods for Export and Import of Vietnam is amended and supplemented, the declarant shall declare the description and goods code according to the amended and supplemented List of Goods for Export and Import and apply the tax rate of the amended and supplemented goods code."

2. Supplement Article 7b as follows:

"Article 7b. The rate of the granted import tax for raw materials, components, spare parts for manufacturing, processing (assembly) priority supporting industrial products for the automobile manufacturing industry during the period from 2020 to 2024 (referred to as the Preferential Tax Program for Supporting Industrial Products for Automobiles)

1. Specifies the rate of the granted import tax at 0% for raw materials, components, spare parts that are not domestically produced for manufacturing, processing (assembly) priority supporting industrial products for the automobile manufacturing industry (referred to as supporting industrial products for automobiles).

a) At the time of declaration, the declarant declares and calculates taxes on imported raw materials, components, spare parts according to the general import tax rate or the granted import tax rate or the special granted import tax rate as prescribed, without applying the 0% rate.

b) The application of the 0% rate of the granted import tax for raw materials, components, spare parts under the Preferential Tax Program for Supporting Industrial Products for Automobiles shall be implemented according to the provisions of Clause 2, Clause 3, Clause 4, Clause 5, Clause 6, Clause 7, and Clause 8 of this Article.

a) Enterprises manufacturing, processing (assembly) automobile spare parts and accessories;

b) Enterprises manufacturing, assembling automobiles that manufacture, process (assemble) automobile spare parts and accessories themselves.

3. Conditions for application

a) Enterprises manufacturing, processing (assembly) automobile spare parts and accessories must meet the following conditions:

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a.1) Have a sales contract for supporting industrial products for automobiles with enterprises manufacturing, assembling automobiles that have a Certificate of Eligibility for Manufacturing and Assembling Automobiles issued by the Ministry of Industry and Trade;

a.2) Investment Certificate or Registration Certificate of Investment or Enterprise Registration Certificate or Business Registration Certificate clearly stating the project objectives or business activities including the production of automobile spare parts and accessories and other motor vehicles;

a.3) Own or have the right to use the production facility, processing (assembly) equipment at the production facility within the territory of Vietnam.

b) Enterprises manufacturing, assembling automobiles that manufacture, process (assemble) automobile spare parts and accessories themselves must have a Certificate of Eligibility for Manufacturing and Assembling Automobiles issued by the Ministry of Industry and Trade.

c) Imported raw materials, components, spare parts must meet the following conditions:

c.1) Imported raw materials, components, spare parts (including raw materials, components, spare parts imported before the effective date of this Decree and still in stock from previous preferential periods to be used for manufacturing, processing (assembly) supporting industrial products for automobiles in subsequent preferential periods; excluding raw materials, components, spare parts that have been used but are damaged or defective) for manufacturing, processing (assembly) supporting industrial products for automobiles listed in the Priority Supporting Industrial Products for the Automobile Manufacturing Industry Schedule specified in Item IV of the Appendix issued together with Decree No. 111/2015/ND-CP dated November 3, 2015 of the Government on the Development of Supporting Industries and any amendments or supplements thereto. If the product is only assembled simply with each other using simple equipment such as screws, bolts, nuts, rivets, and does not undergo any production or processing to become a finished product, it will not be eligible for the Preferential Tax Program for Supporting Industrial Products for Automobiles.

c.2) Imported raw materials, components, spare parts belong to types that are not domestically produced, directly imported or entrusted to import or authorized to import by enterprises specified in Clause 2 of this Article. The determination of raw materials, components, spare parts that are not domestically produced is based on the regulations of the Ministry of Planning and Investment regarding the list of raw materials, components, semi-finished products that are domestically produced.

Enterprises specified in Clause 2 of this Article that comply with the provisions of Point a, b, c of this Clause and the provisions of Clauses 4, 5, 6, 7, and 8 of this Article shall be entitled to apply the 0% rate of the granted import tax for imported raw materials, components, spare parts for manufacturing, processing (assembly) supporting industrial products for automobiles during the preferential review period.

The maximum preferential tax review period shall not exceed six months, calculated from January 1 to June 30 or from July 1 to December 31 of each year.

c.1) Imported raw materials, components, and spare parts (including those imported before this Decree takes effect and remain in stock during previous preferential periods to be used for producing, processing (assembling) automobile component products listed in the Priority Development List for the Automotive Manufacturing Industry Sector as stipulated in Section IV of the Appendix issued together with Decree No. 111/2015/ND-CP dated November 3, 2015 of the Government on the development of supporting industries and any subsequent amendments or supplements thereto; excluding raw materials, components, and spare parts that have been put into use but are defective or faulty) for producing, processing (assembling) automobile component products shall be eligible for the preferential tax program for automobile components.

c.2) Imported raw materials, components, and spare parts that are not yet produced domestically as specified by the enterprise mentioned in Clause 2 of this Article, directly imported or entrusted to import or authorized to import. The determination of raw materials, components, and spare parts that are not yet produced domestically shall be based on the list of raw materials, components, and semi-finished products that are already produced domestically as prescribed by the Ministry of Planning and Investment.

An enterprise specified in Clause 2 of this Article that meets the requirements set out in points a, b, c of this clause and the provisions of Clauses 4, 5, 6, 7, and 8 of this Article shall be eligible to apply a preferential import tariff rate of 0% for imported raw materials, components, and spare parts for producing, processing (assembling) automobile component products during the preferential assessment period.

4. Preferential tax assessment period

The maximum preferential tax assessment period shall not exceed six months, calculated from January 1 to June 30 or from July 1 to December 31 of each year.

5. Documents and procedures for registering to participate in the Preferential Tax Rate Program for Imported Components of Motor Vehicles

a) The documents for registering to participate in the Preferential Tax Rate Program for Imported Components of Motor Vehicles include:

a.1) A registration letter to participate in the Preferential Tax Rate Program for Imported Components of Motor Vehicles according to Model No. 08 of Appendix II issued together with this Decree: 01 original copy;

a.2) Investment Certificate or Registration Certificate for Investment or Business Registration Certificate or Business License (applicable in cases stipulated in point a, Clause 2, Article 2 of this Decree): 01 certified copy;

a.3) Notification of production facilities, processing (assembly) bases; machinery and equipment at production facilities, processing (assembly) bases to the customs authority according to Model No. 09 of Appendix II issued together with this Decree (applicable in cases stipulated in point a, Clause 2, Article 2 of this Decree): 01 original copy. Land Use Right Certificate issued by competent state agencies for enterprises or Land Use Right Certificate issued by competent authorities for land owners and lease, loan contracts for land, premises, factories in cases where enterprises lease or borrow for production purposes: 01 certified copy.

a.4) Certificate of eligibility for motor vehicle production and assembly issued by the Ministry of Industry and Trade (applicable in cases stipulated in point b, Clause 2, Article 2 of this Decree): 01 certified copy.

b) Procedures for registering to participate in the Preferential Tax Rate Program for Imported Components of Motor Vehicles

Enterprises submit the registration documents for participating in the Preferential Tax Rate Program for Imported Components of Motor Vehicles directly or through the electronic data system of the customs authority or by mail to the customs authority where the enterprise's main office is located or where the production, processing (assembly) base is located to register immediately after this Decree takes effect or at any time during the year. The participation date is calculated from the date of the registration letter for the Preferential Tax Rate Program for Imported Components of Motor Vehicles.

6. Declaration procedures on the customs declaration form

At the time of declaring the customs declaration form, the declarant shall declare the "Type Code" index as "A43 - Import of goods under the Preferential Tax Rate Program"; the "Internal Management Number" index as "#&7b"; the "Commodity Code" (HS code) shall be declared according to the List of Exported and Imported Goods of Vietnam for raw materials, components, spare parts of the Preferential Tax Rate Program for Imported Components of Motor Vehicles.

7. Inspection of production, processing (assembly) facilities of enterprises participating in the Preferential Tax Rate Program for Imported Components of Motor Vehicles

After receiving the registration documents for participating in the Preferential Tax Rate Program for Imported Components of Motor Vehicles, the customs authority conducts inspections of production, processing (assembly) facilities; inspects machinery and equipment at production, processing (assembly) facilities that the enterprise has notified to the customs authority. The customs authority issues the Decision on Inspecting Production Facilities according to Model No. 09a of Appendix II issued together with this Decree and sends it through the electronic data system of the customs authority or by registered mail, fax to the declarant within three working days from the date of signing. The inspection is carried out five working days after the issuance of the inspection decision. The inspection period does not exceed five working days. The inspection contents include:

a) On-site inspection of production, processing facilities compared with information provided by the enterprise to the customs authority, Investment Certificate or Registration Certificate for Investment or Business Registration Certificate or Business License, Land Use Right Certificate issued by competent state agencies for enterprises or Land Use Right Certificate issued by competent state agencies for land owners and lease, loan contracts for land, premises, factories in cases where enterprises lease or borrow for production purposes.

b) On-site inspection of machinery and equipment at production, processing facilities consistent with customs declaration forms for imported goods, invoices, certificates, lease, loan contracts for machinery and equipment (for leased or borrowed machinery and equipment); inspecting production processes, scale, workforce status, machinery and equipment status to determine the actual production capacity of the enterprise in relation to the products registered to participate in the Preferential Tax Rate Program for Imported Components of Motor Vehicles.

Upon completion of the inspection, the customs authority prepares the Record of Inspection Results of Production, Processing Facilities according to Model No. 09b of Appendix II issued together with this Decree.

Within five working days from the date of signing the inspection record, the customs authority notifies the enterprise in writing about whether the conditions regarding production, processing (assembly) facilities, machinery and equipment stipulated in point a.3, Clause 3, Article 2 of this Decree are met according to Model No. 09c of Appendix II issued together with this Decree.

During the participation in the Preferential Tax Rate Program for Imported Components of Motor Vehicles, if there are changes in the address of production, processing facilities, ownership or usage rights for machinery and equipment at production, processing (assembly) facilities, the enterprise must notify the customs authority in writing within five working days from the date of change. After receiving the change notification from the enterprise or when signs indicating that the enterprise has changed information about production, processing facilities, machinery and equipment but did not notify the customs authority are detected, or based on risk management, the customs authority will conduct inspections of production, processing (assembly) facilities, and inspections of machinery and equipment at production, processing (assembly) facilities.

8. Documents and procedures for applying the preferential tax rate of 0%

a) The documents include:

a.1) For enterprises producing, processing (assembling) auto parts and accessories

a.1.1) A request letter to apply the preferential tax rate of 0% according to the Preferential Tax Rate Program for Imported Components of Motor Vehicles according to Model No. 10a of Appendix II issued together with this Decree: 01 original copy;

a.1.2) Investment Certificate or Registration Certificate for Investment or Business Registration Certificate or Business License (except in cases where the enterprise has already submitted when registering to participate in the Preferential Tax Rate Program for Imported Components of Motor Vehicles): 01 certified copy;

a.1.3) Sales contract for motor vehicle components with enterprises holding certificates of eligibility for motor vehicle production and assembly issued by the Ministry of Industry and Trade: 01 original copy;

a.1.4) Production process for automotive components (accompanied by explanation): 01 original copy;

a.1.5) Declaration list and amount of import tax paid for raw materials, supplies, parts used to produce or manufacture automotive components registered under the Program according to Form No. 10 in Appendix II issued together with this Decree: 01 original copy;

a.1.6) Report on the use of imported raw materials, supplies, parts to produce or manufacture automotive components registered under the Program according to Form No. 11 in Appendix II issued together with this Decree: 01 original copy.

a.1.7) List of value-added tax invoices corresponding to the quantity of sold automotive components according to the sales contract according to Form No. 12 in Appendix II issued together with this Decree: 01 original copy.

a.1.8) Accounting documents showing the quantity of imported raw materials, supplies, parts used to produce or manufacture automotive components: 01 copy;

a.2) For enterprises producing and assembling automobiles that self-produce or manufacture automobile parts and accessories

a.2.1) Letter requesting application of a preferential tax rate of 0% under the automotive component tax preference program according to Form No. 10a in Appendix II issued together with this Decree: 01 original copy;

a.2.2) Production process for automotive components (accompanied by explanation): 01 original copy;

a.2.3) Declaration list and amount of import tax paid for raw materials, supplies, parts used to produce or manufacture automotive components according to Form No. 10 in Appendix II issued together with this Decree: 01 original copy;

a.2.4) Report on the use of imported raw materials, supplies, parts to produce or manufacture automotive components according to Form No. 11 in Appendix II issued together with this Decree: 01 original copy.

a.2.5) List of value-added tax invoices corresponding to the quantity of sold automotive components to automobile manufacturing and assembly enterprises holding a certificate of eligibility to produce and assemble automobiles issued by the Ministry of Industry and Trade according to Form No. 12 in Appendix II issued together with this Decree (if applicable): 01 original copy.

a.2.6) Report on the use of produced or manufactured automotive components according to Form No. 13 in Appendix II issued together with this Decree: 01 original copy.

a.2.7) Certificate of eligibility to produce and assemble automobiles issued by the Ministry of Industry and Trade (except in cases where it has already been submitted when registering to participate in the Program): 01 certified copy;

a.2.8) Accounting documents showing the quantity of imported raw materials, supplies, parts used to produce or manufacture automotive components: 01 copy.

b) Procedure for applying a 0% tax rate

b.1) Not later than 60 days from June 30 or December 31 each year, enterprises shall submit the documents specified in point a of this clause to the customs authority at the place where they submitted the registration dossier for the automotive component tax preference program. In case of submission beyond the 60-day deadline, the customs authority will accept the dossier, conduct inspection, and impose administrative penalties as prescribed by the Government.

b.2) The customs authority shall base on the application dossier for a 0% tax rate, the results of inspections of production facilities, manufacturing processes (assembly), machinery, and equipment of enterprises to verify compliance with the objects and conditions of the automotive component tax preference program and handle accordingly:

b.2.1) In case the dossier is incomplete as required, the customs authority shall issue a document requesting the enterprise to supplement the dossier. In case there is doubt about the accuracy of the dossier, the customs authority shall conduct an inspection at its office or the taxpayer's premises in accordance with the laws on tax administration.

b.2.2) In case the enterprise meets all conditions for applying the automotive component tax preference program, the customs authority shall issue a Decision on refund and establish an Order for refunding excess import tax paid by the enterprise in accordance with the Law on Tax Administration and guiding documents. Based on the Order for refunding state budget revenue issued by the customs authority, the State Treasury shall refund excess import tax paid by the enterprise. The source of the refund of excess tax paid shall be taken from the central government's budget revenue from export taxes and import taxes.

b.2.3) In case the enterprise does not meet the conditions to apply the automotive component tax preference program, the customs authority shall issue a document informing the enterprise.

Article 2. Amend and supplement some articles of Decree No.

1. Clause 1 of Article 1 is amended and supplemented as follows:

"Article 3. Issuance of Export Tariff Schedule, Preferential Import Tariff Schedule according to the List of Goods Subject to Tax, List of Goods and Absolute Tax Rates, Mixed Tax Rates, Import Tariffs outside Quota

1. Appendix I - Export Tariff Schedule according to the List of Goods Subject to Tax.

2. Appendix II - Preferential Import Tariff Schedule according to the List of Goods Subject to Tax.

3. Appendix III - List of Goods and Absolute Tax Rates, Mixed Tax Rates for passenger cars with up to 15 seats (including driver), second-hand.

4. Appendix IV - List of Goods and Import Tariff Rates outside Quota for goods subject to Quota."

2. Clause 2 of Article 1 is amended and supplemented as follows:

"Article 4. Export Tariff Schedule according to the List of Goods Subject to Tax

1. The Export Tariff Schedule according to the List of Goods Subject to Tax stipulated in Appendix I issued together with this Decree includes commodity codes, descriptions of goods, export tax rates prescribed for each group of goods, taxable goods. In case exported goods are not listed in the Export Tariff Schedule, the declarant shall declare the commodity code of the exported goods corresponding to the 8-digit commodity code of such goods according to the Preferential Import Tariff Schedule stipulated in Part I of Appendix II issued together with this Decree and shall not declare the tax rate on the export declaration form.

For goods belonging to Group No. 211 in the Export Tariff Schedule, when handling customs procedures, the declarant shall declare the commodity code of the exported goods corresponding to the 8-digit commodity code of such goods according to the Preferential Import Tariff Schedule stipulated in Part I of Appendix II issued together with this Decree and record the export tax rate as 5%. Exported goods belonging to Group No. 211 must satisfy both of the following conditions simultaneously:

a) Condition 1: Goods, raw materials, semi-finished products (collectively referred to as goods) do not belong to any of the groups with serial number (STT) from 01 to STT 210 in the Export Tax Tariff.

b) Condition 2: They are directly processed from main raw materials which are natural resources and minerals, where the total value of natural resources and minerals plus energy costs account for 51% or more of the production cost of the product. The determination of the total value of natural resources and minerals plus energy costs accounting for 51% or more of the production cost of the product shall be carried out in accordance with the provisions of Government Decree No. 100/2016/NĐ-CP dated July 1, 2016 detailing and guiding the implementation of certain articles of the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax, the Special Consumption Tax Law, and the Tax Administration Law, and Government Decree No. 146/2017/NĐ-CP dated December 15, 2017 amending and supplementing certain articles of Government Decree No. 100/2016/NĐ-CP.

Goods exported under the exclusion cases provided for in Clause 1 Article 1 of Government Decree No. 146/2017/NĐ-CP dated December 15, 2017 do not belong to the group with STT 211 of the Export Tax Tariff issued together with this Decree.

3. Clause 6 of Article 1 is amended and supplemented as follows:

"Article 7a. Import tariff rate for automobile parts imported under the Preferential Tax Program for automobile production and assembly (Preferential Tax Program).

1. The preferential import tariff rate of 0% applies to automobile parts imported under Group 98.49 Section II Chapter 98 Annex II issued together with this Decree.

a) At the time of declaring the customs declaration form, the declarant declares and calculates taxes on imported goods at the general import tariff rate, preferential import tariff rate, or special preferential import tariff rate as prescribed, without applying the preferential import tariff rate of 0% for Group 98.49.

b) The application of the preferential import tariff rate of 0% for automobile parts belonging to Group 98.49 shall be implemented in accordance with the provisions of Clauses 2, 3, 4, 5, 6, and 7 of this Article.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

The enterprise has a certificate of eligibility for automobile production and assembly issued by the Ministry of Industry and Trade.

a.3) Own or have the right to use the production facility, processing (assembly) equipment at the production facility within the territory of Vietnam.

3.1. Imported automobile parts must meet the following conditions:

a) Imported automobile parts listed in Group 98.49 and belong to types of parts that have not been produced domestically and are used for automobile production and assembly during the period of preferential examination (including parts in stock from previous preferential examination periods used for production and assembly of vehicles in subsequent preferential examination periods). The determination of parts not yet produced domestically is based on the regulations of the Ministry of Planning and Investment regarding the List of Raw Materials, Goods, Semi-finished Products Already Produced Domestically.

b) Parts (components, assemblies) are finished products but not yet assembled or not yet complete products but have the basic characteristics of complete products with a minimum level of disaggregation equal to the level of disaggregation of automobile parts as stipulated by the Ministry of Science and Technology regarding the method for determining the domestic content ratio for automobiles and as specified in Point b.5.2 Clause 3.2 Section I Chapter 98 Section II Annex II issued together with this Decree.

c) Imported automobile parts are directly imported by the enterprise producing and assembling automobiles, or entrusted to import, or authorized to import.

3.2. For enterprises producing and assembling electric cars, fuel cell cars, hybrid cars, cars using 100% biofuel, and cars using natural gas, the enterprise does not need to register vehicle models when participating in the Program.

a) The enterprise does not need to meet the minimum production volume requirement at the first registration period for participation in the Program and the immediately following preferential examination period; if it meets the provisions of Clause 2, Clause 3.1, Clause 4, Clause 5, Clause 6, and Clause 7 of this Article, it will be eligible for the preferential import tariff rate of 0% for all imported parts used for production and assembly of the group of vehicles registered for the preferential tax exemption program during the preferential examination period.

b) In subsequent preferential examination periods, the enterprise must meet the minimum production volume requirements as stipulated in Point b.12.2 Clause 3.2 Section I Chapter 98 of Annex II issued together with this Decree and meet the provisions of Clause 2, Clause 3.1, Clause 4, Clause 5, Clause 6, and Clause 7 of this Article, then it will be eligible for the preferential import tariff rate of 0% for all imported parts used for production and assembly of the group of vehicles meeting the production volume requirements according to the regulations during the preferential examination period.

3.3. For enterprises producing and assembling cars using gasoline and diesel fuel

a) Emission standards condition:

Producing and assembling cars that meet emission standards level 4, level 5 for the period from 2018 to 2021; level 5 or higher for the period starting from 2022.

b) Vehicle model condition:

Enterprises producing and assembling cars using gasoline and diesel fuel may register one (1) or multiple vehicle models when participating in the Preferential Tax Program. During the implementation of the Preferential Tax Program, the enterprise can change or add vehicle models, the number of registered vehicle models. The production volume of changed or added vehicle models is included in the overall minimum production volume for preferential examination but still needs to meet the minimum production volume requirement for each preferential examination period. The vehicle models of different groups of vehicles are defined as follows:

b.1) Vehicle model for the group of passenger cars with up to 9 seats and engine displacement of up to 2,500 cc in Group 87.03 is a vehicle that simultaneously meets four criteria: same engine criterion; same body or chassis criterion; engine displacement of up to 2,500 cc; fuel consumption below 7.5 liters/100 km. The fuel consumption criterion below 7.5 liters/100 km is based on the combined cycle fuel consumption level stated in the Fuel Consumption Certificate issued by the Vietnam Vehicle Inspection Center.

b.2) Vehicle model for the group of mini-buses (passenger cars with 10 to 19 seats in Group 87.02) and buses/passenger vehicles (passenger cars with 20 seats or more in Group 87.02) is a vehicle with the same engine criterion and the same chassis criterion.

b.3) The model vehicle for the group of trucks (motorized cargo vehicles belonging to subheading 87.04 and motorized special purpose vehicles belonging to subheading 87.05) is a vehicle with the same engine criteria and the same cab criteria.

The determination of the engine criteria for the model vehicle is based on the cylinder capacity or type or power of the engine stated in the Certificate of Quality, Safety Technical Inspection, and Environmental Protection for Motor Vehicles issued by the Vietnam Registration Agency. The determination of the body criteria (or chassis body criteria), chassis, and cab is based on the basic technical characteristics of the vehicle stated in the technical design description of the vehicle bearing the confirmation stamp of the Vietnam Registration Agency.

c) The general minimum production volume condition (which applies to each group of motor vehicles) and the specific minimum production volume condition (which applies to the model vehicle registered to participate in the Tax Incentive Program).

An enterprise meets the general minimum production volume condition and the specific minimum production volume condition under one of the following cases:

c.1) In the case where the enterprise meets the general minimum production volume for each group of vehicles and the specific minimum production volume for at least one model vehicle specified for each six-month tax incentive review period as stipulated in point b.12.1 clause 3.2 Section I Chapter 98 Appendix II promulgated together with this Decree, and complies with the provisions of clause 2, clause 3.1, point a, b clause 3.3, clause 4, clause 5, clause 6, clause 7 of this Article, then the enterprise shall be entitled to apply a zero percent import tariff rate on all used parts imported for the production and assembly of the group of vehicles that meet the production volume conditions according to regulations and are put out for sale during the tax incentive review period.

In the case where the enterprise produces and assembles both gasoline/diesel-powered vehicles and electric vehicles, fuel cell vehicles, hybrid vehicles, and vehicles running entirely on biofuel or natural gas, when determining the general minimum production volume for gasoline/diesel-powered vehicles, the enterprise may include the production and assembly volume of electric vehicles, fuel cell vehicles, hybrid vehicles, and vehicles running entirely on biofuel or natural gas within the general minimum production volume of the same group of gasoline/diesel-powered vehicles during the tax incentive review.

In the case where the first tax incentive review period of an enterprise producing and assembling gasoline/diesel-powered vehicles does not last for six months, if the enterprise achieves a production and assembly volume of the group of vehicles equal to the average monthly production volume of the general minimum production volume multiplied by the duration (in months) of participation in the tax incentive program during the review period, and achieves a production and assembly volume of the registered model vehicle equal to the average monthly production volume of the specific minimum production volume multiplied by the number of months participating in the tax incentive program during the review period, while also meeting the general minimum production volume and specific minimum production volume conditions for the subsequent six-month review period, then the used parts imported for the production and assembly of vehicles during the first tax incentive review period shall be subject to a zero percent import tariff rate if the enterprise satisfies the conditions stipulated in clause 2, clause 3.1, point a, b clause 3.3, clause 4, clause 5, clause 6, clause 7 of this Article. If the duration of participation in the tax incentive program in the first month is 15 days or more, it will be counted as one full month. If the number of days participating in the program in the first month is less than 15 days, that month will not be counted.

c.2) In the case where the enterprise's actual production and assembly volume of one (one) model passenger vehicle with up to nine seats registered for the tax incentive review period reaches 1.3 times or more of the specific minimum production volume of the model passenger vehicle with up to nine seats stipulated in point b.12.1 clause 3.2 Section I Chapter 98 Appendix II promulgated together with this Decree, and complies with the conditions stipulated in clause 2, clause 3.1, point a, b clause 3.3, clause 4, clause 5, clause 6, clause 7 of this Article, then the enterprise shall be entitled to apply a zero percent import tariff rate on the used parts imported for the production and assembly of that registered model vehicle put out for sale during the tax incentive review period.

c.3) In the case where the total actual production and assembly volume of two (two) models of passenger vehicles with up to nine seats registered for the tax incentive review period reaches 1.5 times or more of the specific minimum production volume of the model passenger vehicle with up to nine seats stipulated in point b.12.1 clause 3.2 Section I Chapter 98 Appendix II promulgated together with this Decree, and complies with the conditions stipulated in clause 2, clause 3.1, point a, b clause 3.3, clause 4, clause 5, clause 6, clause 7 of this Article, then the enterprise shall be entitled to apply a zero percent import tariff rate on the used parts imported for the production and assembly of those two registered models put out for sale during the tax incentive review period.

c.4) In the case where the enterprise registers to participate in the program from two (two) groups of vehicles or more, and the total actual production and assembly volume of all groups of vehicles registered to participate in the program during the tax incentive review period is at least equal to the total general minimum production volume of the corresponding groups of vehicles stipulated in point b.12.1 clause 3.2 Section I Chapter 98 Appendix II promulgated together with this Decree, and complies with the conditions stipulated in clause 2, clause 3.1, point a, b clause 3.3, clause 4, clause 5, clause 6, clause 7 of this Article, then the enterprise shall be entitled to apply a zero percent import tariff rate on the used parts imported for the production and assembly of vehicles belonging to the groups of vehicles that the enterprise has registered to participate in the program and put out for sale during the tax incentive review period.

4. Preferential tax assessment period

The six-month tax incentive review period runs from January 1 to June 30 or from July 1 to December 31 each year.

5. Documents and procedures for registering to participate in the Tax Incentive Program

a) The documents include:

a.1) A letter registering to participate in the Tax Incentive Program for automobile parts according to Model Number 05 prescribed in Appendix II promulgated together with this Decree: One original copy;

a.2) Certificate of eligibility for the production and assembly of motor vehicles: One certified copy.

b) Registration procedure: The enterprise submits the registration dossier to participate in the Direct Tax Preferential Program or sends it through the electronic data system or via postal service to the customs authority where the enterprise's main office is located or where the manufacturing plant is situated to register for participation in the Preferential Tax Program immediately after this Decree takes effect or at any time during the year within the duration of the Preferential Tax Program. The date of participation in the preferential tax program is calculated from the date of the registration letter onwards.

6. Declaration procedures on the customs declaration form:

The declarant shall declare the "Type code" index: declare type code A43 - "Import of goods under the Preferential Tax Program" for imported automobile parts with item codes belonging to group 98.49 for production and assembly for the group of vehicles registered to participate in the Preferential Tax Program; the "Internal management number" index: declare code "#&7a."

7. Documents and procedures for applying the preferential tax rate of 0% for group 98.49

a) The documents include:

a.1) A letter requesting the application of the preferential tax rate of 0% for group 98.49 according to Model No. 06a Appendix II issued together with this Decree: 01 original copy;

a.2) Report on the situation of using imported automobile parts for production and assembly of vehicles for sale during the period under review according to Model No. 06 stipulated in Appendix II issued together with this Decree: 01 original copy;

a.3) List of customs declarations, amount of import tax paid according to Model No. 07 Appendix II issued together with this Decree: 01 original copy;

a.4) Accounting documents showing the quantity of imported parts that have been used for production and assembly of vehicle groups during the period under review: 01 copy;

a.5) Quality control certificate upon factory release of the enterprise according to the model issued by the Vietnam Vehicle Inspection Center: certified copy stamped by the enterprise (number of copies corresponding to the number of vehicles produced and assembled during the period under review);

a.6) Certificate of technical safety and environmental protection for automobiles produced and assembled: certified copy or copy presented with the original for comparison (number of copies corresponding to the number of types of vehicles produced and assembled);

a.7) Technical design description of the automobile with confirmation stamp of the Vietnam Vehicle Inspection Center: certified copy or copy presented with the original for comparison (number of copies corresponding to the types of vehicles produced and assembled).

b) Procedures for applying the tax rate of group 98.49:

b.1) Not later than 60 days from June 30 or December 31, the enterprise submits the documents specified in point a of this clause to the customs authority receiving the registration dossier for the Preferential Tax Program. In case of submission beyond the 60-day deadline, the customs authority receiving the dossier will implement inspection and impose administrative penalties according to the Government's regulations.

In cases where the first review period of the enterprise has not reached six months, the enterprise submits the documents specified in point a of this clause simultaneously with the submission of the application for the 0% tax rate for the subsequent review period.

b.2) The customs authority bases on the enterprise's application documents to conduct inspections of the objects and conditions for applying the Preferential Tax Program as stipulated in Clause 2 and Clause 3 of this Article. Among which:

b.2.1) The vehicle output is based on the number of Quality Control Certificates upon Factory Release issued by the enterprise during the review period.

b.2.2) The vehicle model registered is based on the Certificate of Technical Safety and Environmental Protection for Automobiles Produced and Assembled issued by the Vietnam Vehicle Inspection Center.

b.2.3) The quantity of imported automobile parts used (excluding parts put into use but damaged or defective) must be consistent with the actual number of vehicles produced and assembled with Quality Control Certificates upon Factory Release during the review period and based on the Report on the Situation of Using Preferential Imported Parts, the List of Customs Declarations, and the Amount of Import Tax Paid according to each customs declaration for imported goods.

b.3) Based on the results of the enterprise's dossier inspection, the customs authority handles as follows:

b.3.1) In case the dossier is incomplete, the customs authority issues a document requesting the enterprise to submit additional documents. In case there are doubts about the accuracy of the dossier, the customs authority conducts inspections at its headquarters or the taxpayer's premises according to the laws on tax administration.

b.3.2) In case the dossier meets the conditions for applying the Preferential Tax Program and the enterprise has paid more tax for imported automobile parts than the tax payable at the rate of group 98.49, the customs authority issues a Decision on Refund and establishes an Order to refund the excess tax paid to the enterprise according to the Law on Tax Administration and guiding documents. Based on the Order to refund state budget revenue from the customs authority, the State Treasury implements the refund of excess import tax paid by the enterprise. The source of the refund of excess tax paid is taken from the central government's budget revenue from export and import taxes.

b.3.3) In case the enterprise does not meet the conditions to apply the Preferential Tax Program, the customs authority issues a document informing the enterprise accordingly.”

This Circular takes effect from December 25, 2025/.

1. The Ministry of Finance shall carry out inspection, supervision, price consultation, and anti-commercial fraud measures as prescribed for goods with high import tax rates and goods with high risks regarding taxable value.

2. The Ministry of Planning and Investment shall issue a list of domestically produced goods; review, update, and amend the list to ensure consistency with reality.

3. The Ministry of Science and Technology shall take the lead, coordinate with the Ministry of Industry and Trade, the Ministry of Transport, the Ministry of Planning and Investment, and relevant agencies to review, amend, and supplement regulations on the degree of fragmentation to ensure consistency with reality.

4. The Ministry of Industry and Trade shall issue certificates of eligibility for automobile production and assembly in accordance with the Government's regulations on conditions for production, assembly, importation, and warranty and maintenance services for automobiles in accordance with the law.

5. Competent state authorities shall issue Investment Certificates, Investment Registration Certificates, Enterprise Registration Certificates, Business Registration Certificates for enterprises in accordance with the law.

6. Relevant ministries, sectors, and localities shall perform inspections and controls within their functions and responsibilities to ensure that policies are implemented in accordance with regulations and to prevent commercial fraud.

7. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial People's Committees under the central city, and related organizations and individuals are responsible for implementing this Decree.

Article 4. Transitional provisions for cases participating in the Tax Incentive Program as stipulated in Article 7a of Decree No.

1. Enterprises that have registered to participate in the Tax Incentive Program according to the provisions of Article 7a of Decree No. 125/2017/NĐ-CP before the effective date of this Decree need not re-register for the Tax Incentive Program and shall enjoy incentives as provided in this Decree from January 1, 2020 to December 31, 2022. In cases where there are changes or additions to the groups of vehicles, vehicle models, or quantities of vehicle models already registered when participating in the Tax Incentive Program, enterprises must re-register with customs authorities.

2. Inventory parts used for production and assembly of vehicles with Quality Control Certificates issued during the incentive review period starting from January 1, 2020 shall be subject to a 0% tax rate if they meet the requirements set forth in Clause 3 of Article 2 of this Decree. Inventory parts used for production and assembly of automobiles with certificates of quality control issued prior to January 1, 2020 shall not be eligible for the 0% tax rate.

3. Enterprises that have completed declaration procedures on customs declarations for imported automobile parts in accordance with the guidance of customs authorities and registered before the effective date of this Decree shall not be required to complete declaration procedures on customs declarations as stipulated in Clause 3 of Article 2 of this Decree.

Article 5. Effective Date

1. This Decree takes effect from July 10, 2020, except for the provisions in Clause 3 of Article 2 of this Decree which shall be applied from January 1, 2020.

2. The content "3. Section III: Provisions on preferential import tariffs for certain goods implementing WTO commitments from January 1, 2019 onwards" in Clause 3 of Article 1 of Decree No. 125/2017/NĐ-CP dated November 16, 2017 and the accompanying Appendices are hereby abolished. /./

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