Decree No. 108/2025/ND-CP

Amending and supplementing decree no. 26/2023/nd-cp dated may 31, 2023 of the government on the export tariff, the preferential import tariff, the list of goods and absolute duty rates, mixed duties, and out-of-quota import duties

Issued on 19/05/2025In force

In force from 19/05/2025. Effect status per Vietnam's national legal database, checked 29/07/2026 view source.

Unofficial English translation for reference only — the Vietnamese original is the legally authoritative text.

Full text 108/2025/ND-CP(9 KB)

THE GOVERNMENT

No.: 108/2025/ND-CP

Socialist Republic of Vietnam

Independence - Freedom - Happiness

Hanoi, May 19, 2025

DECREE

AMENDING AND SUPPLEMENTING DECREE NO. 26/2023/ND-CP DATED MAY 31, 2023 OF THE GOVERNMENT ON THE EXPORT TARIFF, THE PREFERENTIAL IMPORT TARIFF, THE LIST OF GOODS AND ABSOLUTE DUTY RATES, MIXED DUTIES, AND OUT-OF-QUOTA IMPORT DUTIES

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

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

Pursuant to the Law on Tax Administration dated June 13, 2019; the Law amending and supplementing a number of articles of the Law on Securities, the Law on Accounting, the Law on Independent Audit, the Law on the State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, and the Law on Handling of Administrative Violations dated November 29, 2024;

Pursuant to the Law on Customs dated June 23, 2014;

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

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing Decree No. 26/2023/ND-CP dated May 31, 2023 of the Government on the Export Tariff, the Preferential Import Tariff, the List of Goods and Absolute Duty Rates, Mixed Duties, and Out-of-Quota Import Duties (hereinafter referred to as Decree No. 26/2023/ND-CP).

Article 1. Amending the export duty rate applicable to cement clinker specified in the Export Tariff under the List of Dutiable Goods issued together with Decree No. 26/2023/ND-CP

The export duty rate applicable to cement clinker specified in Appendix I - Export Tariff under the List of Dutiable Goods issued together with Decree No. 26/2023/ND-CP is amended into the new export duty rates specified in the Appendix issued together with this Decree.

Article 2. Effect

1. This Decree takes effect from the date of its signing.

2. Ministers, Heads of ministerial-level agencies, Heads of Government-attached agencies, Chairpersons of the People's Committees of provinces and centrally-run cities, and related organizations and individuals shall be responsible for implementing this Decree.

Recipients:

- The Party Central Committee's Secretariat;

- The Prime Minister, Deputy Prime Ministers;

- Ministries, ministerial-level agencies, Government-attached agencies;

- People's Councils and People's Committees of provinces and centrally-run cities;

- The Party Central Committee's Office and its Commissions;

- The Office of the Party General Secretary;

- The Office of the President;

- The Nationalities Council and Committees of the National Assembly;

- The Office of the National Assembly;

- The Supreme People's Court;

- The Supreme People's Procuracy;

- The State Audit Office;

- The Central Committee of the Vietnam Fatherland Front;

- Central bodies of mass organizations;

- The Government Office: the Minister-Chairperson, Deputy Chairpersons, the PM's Assistants, the Director General of the E-Portal,

Departments, Bureaus, affiliated units, the Official Gazette;

- Filed: Records Office, KTTH (2b).

ON BEHALF OF THE GOVERNMENT

FOR THE PRIME MINISTER

DEPUTY PRIME MINISTER

Ho Duc Phoc

APPENDIX

AMENDING THE EXPORT DUTY RATE APPLICABLE TO CEMENT CLINKER IN APPENDIX I ISSUED TOGETHER WITH DECREE NO. 26/2023/ND-CP (Attached to Decree No. 108/2025/ND-CP dated May 19, 2025 of the Government)

No.	Commodity code	Description of goods	Tax rate (%)
211		Supplies, materials, semi-finished products (collectively referred to as goods) not specified above of which the value of natural resources and minerals plus energy costs account for 51% of the product cost or more
	25.23	Portland cement, aluminous cement, slag cement, super-sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.
	2523.10	- Cement clinkers:
	2523.10.10	- - Of a kind used in the manufacture of white cement	5%. From 01/01/2027, a tax rate of 10% shall apply.
	2523.10.90	- - Other	5%. From 01/01/2027, a tax rate of 10% shall apply.

Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.