Decree No. 72/2026/NĐ-CP amends the preferential import tariff rates for certain types of gasoline, diesel, and raw materials for production of gasoline and diesel. The Decree takes effect from the date of signature until April 30, 2026, and is applied in accordance with the provisions set forth in the Annex attached to this Decree.
Các điểm cốt lõi
- Amends the preferential import tariff rates for certain types of gasoline, diesel, and raw materials for production of gasoline and diesel as per Appendix II - Preferential Import Tariff Schedule.
- The Decree takes effect from the date of signature until April 30, 2026.
- After expiration of its validity, the preferential import tariff rates shall be implemented in accordance with the provisions set forth in Decree No. 26/2023/NĐ-CP.
- In case of urgent need to extend the application period, the Ministry of Industry and Trade may propose to the Government to issue a Resolution.
- The entities responsible for implementing this Decree are as follows:
🌐 Tác động xã hội từ văn bản này
- Consumers may have to pay additional costs for gasoline and diesel due to changes in the tariff rates.
- Gasoline and diesel producers may be affected by input costs, which could impact product pricing and profitability.
- The gasoline and diesel market may become more stable in the short term due to tariff rate adjustments.
❓ Câu hỏi thường gặp
Which goods is this Decree applicable to?
This Decree amends the preferential import tariff rates for certain types of gasoline, diesel, and raw materials for production of gasoline and diesel.
What is the duration of validity of this Decree?
The Decree takes effect from the date of signature until April 30, 2026.
After expiration, what will be the tariff rates?
After expiration, the preferential import tariff rates for certain types of gasoline, diesel, and raw materials for production of gasoline and diesel as per the Annex attached to this Decree shall be implemented in accordance with the provisions set forth in Decree No. 26/2023/NĐ-CP.
Can the application period of the Decree be extended?
In case of urgent need for economic and social development, market stabilization of gasoline and diesel, the Ministry of Industry and Trade may propose to the Government to issue a Resolution to extend the validity period of this Decree.
Which entities are responsible for implementing this Decree?
The Ministries, agencies at the same level, Chairmen of People's Committees of provinces and municipalities directly under the Central Government, and relevant organizations and individuals shall be responsible for implementing this Decree.
Toàn văn
MINISTRY OF GOVERNMENT OFFICE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
-----------------------------
No.: 72/2026/NĐ-CP
Hanoi, March 9, 2026
DECREE
Amending the preferential import tax rates for certain petroleum products, gasoline, and raw materials used in producing gasoline and diesel as specified in the Preferential Import Tariff Schedule annexed to Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on Export Tariffs, Preferential Import Tariffs, Catalogue of Goods and Absolute Duties, Mixed Duties, and Duties Exceeding Quota Limits
Based on the Law on Organization of the Government No. 63/2025/QH15;
Based on the Law on Export and Import Tax No. 107/2016/QH14;
Based on the Customs Law No. 54/2014/QH13;
Based on the Law No. 90/2025/QH15 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;
Based on the Law on Tax Administration No. 38/2019/QH14 amended and supplemented by Law No. 56/2024/QH15;
Based on the National Assembly Resolution No. 71/2006/QH11 approving the Protocol of Accession to the World Trade Organization Agreement of the Socialist Republic of Vietnam;
Pursuant to the request of the Minister of Finance:
The Government promulgates this Decree amending the preferential import tax rates for certain petroleum products, gasoline, and raw materials used in producing gasoline and diesel as specified in the Preferential Import Tariff Schedule annexed to Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on Export Tariffs, Preferential Import Tariffs, Catalogue of Goods and Absolute Duties, Mixed Duties, and Duties Exceeding Quota Limits.
Amend the preferential import tax rates for certain petroleum products, gasoline, and raw materials used in producing gasoline and diesel as specified in Appendix II - The Preferential Import Tariff Schedule according to the Catalogue of Goods Subject to Tax annexed to Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on Export Tariffs, Preferential Import Tariffs, Catalogue of Goods and Absolute Duties, Mixed Duties, and Duties Exceeding Quota Limits to new preferential import tax rates as specified in the Appendix annexed hereto.
Article 2. Enforceability
2. In case of urgent requirements for ensuring economic and social development, stabilizing the gasoline and diesel market necessitates extending the effective period of this Decree, the Ministry of Industry and Trade may propose to the Ministry of Finance to take the lead in compiling and submitting a proposal to the Government for issuance of a Resolution to extend the application period of this Decree.
3. The Ministers, Heads of Equivalent Ministries, Chairmen of People's Committees of provinces and centrally-administered cities, and relevant organizations and individuals shall be responsible for implementing this Decree.
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Place of Receipt: Central Committee of the Party; Ministries, equivalent agencies, agencies under the Government; People's Councils, People's Committees of provinces and centrally-administered cities; Office of the Central Committee; offices of the Party committees; Ethnic Affairs Commission and other Commissions of the National Assembly; Office of the National Assembly; Supreme People's Court; Supreme People's Procuratorate; Audit Agency; Central Committee of the Vietnam Fatherland Front; Central organs of political and social organizations; VPCP: BTCN, various PCNs, Deputy Prime Minister's Office, General Department of Information and Communication, heads of departments, units directly under ministries, General Department of Customs and Taxation, Official Gazette; Lru: VT, KTTH (2b) m MINISTRY OF GOVERNMENT AFFAIRS |
PRIME MINISTER DEPUTY PRIME MINISTERS HO DUC PHOC
Annex |
AMENDMENTS TO THE PREFERENTIAL IMPORT TAX RATES FOR CERTAIN PETROLEUM PRODUCTS, GASOLINE, AND RAW MATERIALS USED IN THEIR PRODUCTION AS ATTACHED IN ANNEX II OF DECREES NO. 26/2023/NĐ-CP
Attached to Decree No. 72/2026/NĐ-CP
Annexed to Decree No. 72/2026/NĐ-CP
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| 2710.99.00 | ||
| 2902.11.00 | ||
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