Decree No. 144/2024/ND-CP
Amending and supplementing a number of articles of 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 tariff-quota import duties
In force from 16/12/2024. Effect status per Vietnam's national legal database, checked 12/09/2026 view source.
Unofficial English translation for reference only — the Vietnamese original is the legally authoritative text.
Contents (6)
- Article 1. Amendment of the export duty rates and preferential import duty rates for a number of goods items specified in Appendix I - Export Tariff, Appendix II - Preferential Import Tariff under the List of dutiable goods items specified in Article 3 of Decree No. 26/2023/ND-CP
- Article 2. Implementation provisions and organization of implementation
- APPENDIX I — Export tariff according to the list of dutiable goods items (issued together with decree no. 144/2024/nd-cp dated november 1, 2024 of the government)
- APPENDIX II — Preferential import tariff according to the list of dutiable goods items (issued together with decree no. 144/2024/nd-cp dated november 1, 2024 of the government)
- Section I
- Section II
THE GOVERNMENT
No.: 144/2024/ND-CP
Socialist Republic of Vietnam
Independence - Freedom - Happiness
Hanoi, November 1, 2024
DECREE
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF 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 TARIFF-QUOTA IMPORT DUTIES
Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law amending and supplementing a number of articles of the Law on Organization of the Government and the Law on Organization of Local Government dated November 22, 2019;
Pursuant to the Law on Export and Import Duties dated April 6, 2016;
Pursuant to the Law on Tax Administration dated June 13, 2019;
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 this Decree amending and supplementing a number of articles of 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 Tariff-quota Import Duties.
Article 1. Amendment of the export duty rates and preferential import duty rates for a number of goods items specified in Appendix I - Export Tariff, Appendix II - Preferential Import Tariff under the List of dutiable goods items specified in Article 3 of Decree No. 26/2023/ND-CP
The export duty rates and preferential import duty rates for a number of goods items specified in Appendix I - Export Tariff, Appendix II - Preferential Import Tariff under the List of dutiable goods items specified in Article 3 of Decree No. 26/2023/ND-CP dated May 31, 2023 of the Government are amended to the new export duty rates and preferential import duty rates specified in Appendix I and Appendix II issued together with this Decree.
Article 2. Implementation provisions and organization of implementation
1. This Decree takes effect from December 16, 2024.
2. The preferential import duty rates for goods items under heading 24.04 and goods items with HS code 8543.40.00 in Appendix II - Preferential Import Tariff under the List of dutiable goods items issued together with this Decree shall apply where such goods items are permitted to be imported into Vietnam in accordance with the law.
3. 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 National Financial Supervisory Commission;
- The Vietnam Bank for Social Policies;
- The Vietnam Development Bank;
- 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 (03b).
ON BEHALF OF THE GOVERNMENT
FOR THE PRIME MINISTER
DEPUTY PRIME MINISTER
Ho Duc Phoc
APPENDIX I
EXPORT TARIFF ACCORDING TO THE LIST OF DUTIABLE GOODS ITEMS (Issued together with Decree No. 144/2024/ND-CP dated November 1, 2024 of the Government)
| No. | Commodity code | Description of goods | Tax rate (%) |
| 86 | 31.02 | Mineral or chemical fertilisers, nitrogenous | |
| 3102.10.00 | - Urea, whether or not in aqueous solution | 5 | |
| - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: | |||
| 3102.21.00 | - - Ammonium sulphate | 5 | |
| 3102.29.00 | - - Other | 5 | |
| 3102.30.00 | - Ammonium nitrate, whether or not in aqueous solution | ||
| 3102.30.00.10 | - - Ammonium nitrate with a NH4NO3 content of 98.5% or more | 0 | |
| 3102.30.00.90 | - - Other | 5 | |
| 3102.40.00 | - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | 5 | |
| 3102.50.00 | - Sodium nitrate | 5 | |
| 3102.60.00 | - Double salts and mixtures of calcium nitrate and ammonium nitrate | 5 | |
| 3102.80.00 | - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 5 | |
| 3102.90.00 | - Other, including mixtures not specified in the foregoing subheadings | 5 | |
| 188 | 79.01 | Unwrought zinc. | |
| - Zinc, not alloyed: | |||
| 7901.11.00 | - - Containing by weight 99.99% or more of zinc | 10 | |
| 7901.12.00 | - - Containing by weight less than 99.99% of zinc | 10 | |
| 7901.20.00 | - Zinc alloys | 10 | |
| 194 | 80.01 | Unwrought tin | |
| 8001.10.00 | - Tin, not alloyed | 10 | |
| 8001.20.00 | - Tin alloys | 10 | |
APPENDIX II
PREFERENTIAL IMPORT TARIFF ACCORDING TO THE LIST OF DUTIABLE GOODS ITEMS (Issued together with Decree No. 144/2024/ND-CP dated November 1, 2024 of the Government)
Section I
PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO 97 CHAPTERS UNDER VIETNAM'S LIST OF IMPORTED GOODS
| Commodity code | Description of goods | Tax rate (%) |
| 23.04 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil | |
| 2304.00.10 | - Defatted soya-bean flour, fit for human consumption | 0 |
| - Soya-bean meal: | ||
| 2304.00.21 | - - Fit for human consumption | 2 |
| 2304.00.29 | - - Other | 2 |
| 2304.00.90 | - Other | 1 |
| 24.04 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body | |
| - Products intended for inhalation without combustion: | ||
| 2404.11.00 | - - Containing tobacco or reconstituted tobacco | 50 |
| 2404.12 | - - Other, containing nicotine: | |
| 2404.12.10 | - - - Liquid or gel form for use in electronic cigarettes | 50 |
| 2404.12.90 | - - - Other | 50 |
| 2404.19 | - - Other: | |
| 2404.19.10 | - - - Containing tobacco substitutes | 50 |
| 2404.19.20 | - - - Containing nicotine substitutes | 50 |
| - Other: | ||
| 2404.91 | - - For oral application: | |
| 2404.91.10 | - - - Nicotine chewing gum | 50 |
| 2404.91.90 | - - - Other | 50 |
| 2404.92 | - - For transdermal application: | |
| 2404.92.10 | - - - Nicotine patches | 50 |
| 2404.92.90 | - - - Other | 50 |
| 2404.99.00 | - - Other | 50 |
| 85.43 | Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter | |
| 8543.10.00 | - Particle accelerators | 0 |
| 8543.20.00 | - Signal generators | 0 |
| 8543.30 | - Machines and apparatus for electroplating, electrolysis or electrophoresis: | |
| 8543.30.20 | - - Wet-processing apparatus by dipping in chemical or electro-chemical solutions, for removing or not removing worked material on the substrate (base plate) of PCB/PWBs | 0 |
| - - Other: | ||
| 8543.30.91 | - - - Electroplating and electrolysis machines of a kind use solely or principally for the manufacture of printed circuits | 0 |
| 8543.30.99 | - - - Other | 0 |
| 8543.40.00 | - Electronic cigarettes and similar personal electric vaporising devices | 50 |
| 8543.70 | - Other machinery, plant and equipment: | |
| 8543.70.10 | - - Electric fence energisers | 0 |
| - - Remote control apparatus, other than radio remote control apparatus: | ||
| 8543.70.21 | - - - Cordless infrared remote control devices for video game consoles, other than game controllers of heading 95.04 | 0 |
| 8543.70.29 | - - - Other | 0 |
| 8543.70.30 | - - Electrical machines and apparatus with translation or dictionary functions | 0 |
| 8543.70.40 | - - De-dusting or de-staticizing machines used in the manufacture of PCB/PWBs or PCAs; ultraviolet curing machines used in the manufacture of PCB/PWBs or PCAs | 0 |
| 8543.70.50 | - - Microwave amplifiers; digital flight data recorders; portable battery-operated electronic readers for recording and reproducing text, still images or audio files | 0 |
| 8543.70.60 | - - Digital signal processing apparatus capable of connecting to a wired or wireless network for the mixing of sound; articles specifically designed for connection to telegraphic or telephonic apparatus or instruments or to telegraphic or telephonic networks | 0 |
| 8543.70.90 | - - Other | 0 |
| 8543.90 | - Parts: | |
| 8543.90.10 | - - Of goods of subheading 8543.10 or 8543.20 | 0 |
| 8543.90.20 | - - Of goods of subheading 8543.30.20 | 0 |
| 8543.90.30 | - - Of goods of subheading 8543.70.30 | 0 |
| 8543.90.40 | - - Of goods of subheading 8543.70.40 | 0 |
| 8543.90.90 | - - Other | 0 |
| 87.01 | Tractors (other than tractors of heading 87.09) | |
| 8701.10 | - Single axle tractors: | |
| - - Of a power not exceeding 22.5 kW, whether or not electrically operated: | ||
| 8701.10.11 | - - - For agricultural use | 20 |
| 8701.10.19 | - - - Other | 30 |
| - - Other: | ||
| 8701.10.91 | - - - For agricultural use | 10 |
| 8701.10.99 | - - - Other | 10 |
| - Road tractors for semi-trailers: | ||
| 8701.21 | - - With only compression-ignition internal combustion piston engine (diesel or semi-diesel): | |
| 8701.21.10 | - - - In CKD form | 0 |
| 8701.21.90 | - - - Other | 5 |
| 8701.22 | - - With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: | |
| 8701.22.10 | - - - In CKD form | 0 |
| 8701.22.90 | - - - Other | 5 |
| 8701.23 | - - With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: | |
| 8701.23.10 | - - - In CKD form | 0 |
| 8701.23.90 | - - - Other | 5 |
| 8701.24 | - - With only electric motor for propulsion: | |
| 8701.24.10 | - - - In CKD form | 0 |
| 8701.24.90 | - - - Other | 5 |
| 8701.29 | - - Other: | |
| 8701.29.10 | - - - In CKD form | 0 |
| 8701.29.90 | - - - Other | 5 |
| 8701.30.00 | - Track-laying tractors | 0 |
| - Other, of an engine power: | ||
| 8701.91 | - - Not exceeding 18 kW: | |
| 8701.91.10 | - - - Agricultural tractors | 5 |
| 8701.91.90 | - - - Other | 5 |
| 8701.92 | - - Exceeding 18 kW but not exceeding 37 kW: | |
| 8701.92.10 | - - - Agricultural tractors | 5 |
| 8701.92.90 | - - - Other | 5 |
| 8701.93 | - - Exceeding 37 kW but not exceeding 75 kW: | |
| 8701.93.10 | - - - Agricultural tractors | 5 |
| 8701.93.90 | - - - Other | 5 |
| 8701.94 | - - Exceeding 75 kW but not exceeding 130 kW: | |
| 8701.94.10 | - - - Agricultural tractors | 5 |
| 8701.94.90 | - - - Other | 5 |
| 8701.95 | - - Exceeding 130 kW: | |
| 8701.95.10 | - - - Agricultural tractors | 5 |
| 8701.95.90 | - - - Other | 5 |
Section II
CHAPTER 98 - PROVISIONS ON COMMODITY CODES AND PREFERENTIAL IMPORT DUTY RATES FOR CERTAIN GROUPS OF GOODS ITEMS AND GOODS ITEMS
3. List of goods items and preferential import duty rates
| Commodity code | Description | Corresponding commodity code in Section I of Appendix II | Tax rate (%) |
| 98.45 | Automobile parts and components imported to implement Decision No. 229/QD-TTg dated February 4, 2016 on mechanisms and policies for implementing the Strategy and Master Plan for development of the automobile industry. | ||
| 9845.20.00 | - Safety glass, laminated safety glass (thickness from 6 to 12 mm/multi-layer laminated glass for increased strength, may limit UV rays), of a kind used for lorries and buses of heading 87.02 and 87.04 | 7007.21.10 | 25 |
| 9845.30.00 | - Cylinder tubes used for conveying automatic transmission fluid | 8409.99.44 | 15 |
| 9845.40.00 | - Spring bushes for vehicles of 1.25 tonnes or more | 8483.30.30 | 15 |
| 9845.50.00 | - Bushings for gears and gearing, other than toothed wheels, sprocket wheels and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters | 8483.40.40 | 15 |
| 9845.60.00 | - Brake oil pipes | 8708.30.29 | 22 |
| 9845.80.00 | - Worm gear reducers | 8708.40.29 | 20 |
| - Other: | |||
| 9845.90.10 | - - Pipes used for conveying automatic transmission fluid | 8708.40.92 | 20 |
| 9845.90.20 | - - Wheel rims | 8708.70.32 | 25 |
| 9845.90.90 | - - Exhaust pipes | 8708.92.20 | 25 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.