Decree No. 199/2025/ND-CP

DECREE

ON AMENDING AND SUPPLEMENTING GOVERNMENT DECREE NO. 26/2023/ND-CP DATED MAY 31, 2023 ON THE EXPORT TARIFF, THE PREFERENTIAL IMPORT TARIFF, THE LIST OF GOODS AND THE 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 this 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 the absolute duty rates, mixed duties, and out-of-quota import duties (hereinafter referred to as Decree No. 26/2023/ND-CP).

Article 1. Amendments and supplements to a number of articles of Decree No. 26/2023/ND-CP and to the export duty rates and preferential import duty rates applicable to certain items specified in the Export Tariff and the Preferential Import Tariff under the List of dutiable goods promulgated together with Decree No. 26/2023/ND-CP

1. Points c.3.6 and c.3.7 are added to Clause 3, Article 8 of Decree No. 26/2023/ND-CP as follows:

“c.3.6) In case an enterprise manufacturing or assembling automobiles that is considered for incentives under Points c.3.2, c.3.3 or c.3.4 of this Clause also manufactures or assembles additional electric automobiles, fuel-cell automobiles, hybrid automobiles, automobiles running entirely on biofuel, or automobiles running on natural gas, the quantity of such electric automobiles, fuel-cell automobiles, hybrid automobiles, automobiles running entirely on biofuel, and automobiles running on natural gas produced during the incentive-review period shall be added to the minimum total output and the minimum output of the corresponding group or model of gasoline- or diesel-fuelled vehicles, for the purpose of determining the minimum total output and the minimum output of that vehicle group or model when considering incentives.

c.3.7) In case an enterprise holds more than 35% of the charter capital of automobile manufacturing and assembly companies that have been granted a certificate of eligibility for automobile manufacturing and assembly by the Ministry of Industry and Trade (referred to as the “holding enterprise”), the automobile manufacturing and assembly companies, if they satisfy the prescribed conditions, may aggregate the output of automobiles manufactured and assembled by those companies for the purpose of calculating the minimum output when considering eligibility for incentives under the Tax Incentive Program. The holding enterprise shall be responsible for determining the total output of the automobile manufacturing and assembly companies eligible for the application of the Tax Incentive Program and the ratio of charter capital held in excess of 35% during the tax incentive-review period.

The customs authority where the automobile manufacturing and assembly company registers to participate in the Tax Incentive Program shall refund the duty corresponding to the quantity of automobiles manufactured and assembled by that company that have left the factory during the incentive-review period. Where the holding enterprise or the automobile manufacturing and assembly company declares information that is not truthful, the duty shall be recovered and the enterprise shall be sanctioned for violations of the tax law.”

2. The export duty rates and preferential import duty rates applicable to certain items specified in Appendix I - Export Tariff and Appendix II - Preferential Import Tariff under the List of dutiable goods promulgated together with Decree No. 26/2023/ND-CP are amended to the new export duty rates and preferential import duty rates specified in Appendix I and Appendix II promulgated together with this Decree.

Article 2. Repeal of certain points, clauses and articles of Decree No. 26/2023/ND-CP

1. Point a.7, Clause 8, Article 8 of Decree No. 26/2023/ND-CP is repealed.

2. Point 1 of the “Commodity Notes” section, Chapter 72, Section I, Appendix II - Preferential Import Tariff under the List of dutiable goods promulgated together with Decree No. 26/2023/ND-CP is repealed.

Article 3. 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.

APPENDIX I

AMENDMENTS TO THE EXPORT DUTY RATES OF CERTAIN ITEMS IN APPENDIX I PROMULGATED TOGETHER WITH DECREE NO. 26/2023/ND-CP (Attached to Decree No. 199/2025/ND-CP dated July 08, 2025 of the Government)

APPENDIX II

AMENDMENTS TO THE PREFERENTIAL IMPORT DUTY RATES OF CERTAIN ITEMS IN APPENDIX II PROMULGATED TOGETHER WITH DECREE NO. 26/2023/ND-CP (Attached to Decree No. 199/2025/ND-CP dated July 08, 2025 of the Government)