Decree No. 73/2025/NĐ-CP amends and supplements the preferential import tax rates for certain goods in the Preferential Import Tariff Schedule according to the List of Taxable Goods issued together with Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on the Export Tariff, the Preferential Import Tariff, the List of Goods and Rates of Specific Duties, Compound Duties, and Import Duties outside Quota.

DECREE

Amending and supplementing the preferential import tariff rates for certain goods in the Preferential Import Tariff Schedule according to the List of Goods Subject to Tax

goods in the Preferential Import Tariff Schedule according to the List of Goods

issued together with Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on the Export Tariff Schedule, the Preferential Import Tariff Schedule, the List of Goods, and the Absolute Tax Rates, Mixed Tax Rates, and Non-quota Import Tariffs

for the year 2023 of the Government on the Export Tariff Schedule, the Preferential Import Tariff Schedule,

the List of Goods and the levels of specific duties, mixed duties,

import duties outside quota tariffs 

Pursuant to the Law on the Organization of the Government dated February 18, 2025;

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

Pursuant to the Law on Tax Administration dated June 13, 2019; the Law amending and supplementing certain articles of the Securities Law, the Accounting Law, the Independent Auditing Law, the State Budget Law, the Law on Management and Use of Public Assets, the Tax Administration Law, the Personal Income Tax Law, the National Reserve Law, and the Administrative Violation Handling Law dated November 29, 2024 Personal Income Tax Law, National Reserve Law, Administrative Violation Handling Law on November 29, 2024;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to Resolution No. 71/2006/QH11 dated November 29, 2006 of the National Assembly approving the Accession Protocol to the Agreement Establishing the World Trade Organization of the Socialist Republic of Vietnam;

At the proposal of the Minister of Finance;

The Government issues this Decree Amending and supplementing the preferential import tariff rates for certain goods in the Preferential Import Tariff Schedule according to the List of Goods Subject to Tax issued together with Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on the Export Tariff Schedule, the Preferential Import Tariff Schedule, the List of Goods, and the Absolute Tax Rates, Mixed Tax Rates, and Non-quota Import Tariffs List of Goods subject to taxation issued together with Decree No. 26/2023/NĐ-CP dated May 31 2023 of the Government on the Export Tariff Schedule, the Preferential Import Tariff Schedule, the List of Goods and the levels of specific duties, mixed duties, import duties outside quota tariffs.

Article 1. Amending and supplementing the preferential import tariff rates for certain goods specified in Appendix II - the Preferential Import Tariff Schedule according to the List of Goods Subject to Tax prescribed in Article 3 of Decree No. 26/2023/NĐ-CP

Amending and supplementing the preferential import tariff rates for certain goods specified in Appendix II - the Preferential Import Tariff Schedule according to the List of Goods Subject to Tax prescribed in Article 3 of Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government to new preferential import tariff rates as specified in the Appendix attached hereto.

Article 2. Effective Date

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

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