Decree No. 260/2025/ND-CP

Amending the export duty rates for certain goods under headings 71.13, 71.14 and 71.15 in the export tariff according to the list of dutiable goods issued together with 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 10/10/2025In force

Effect status per thuvienphapluat.vn, checked 28/07/2026 view source.

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

Full text 260/2025/ND-CP(10 KB)

THE GOVERNMENT

No.: 260/2025/ND-CP

Socialist Republic of Vietnam

Independence - Freedom - Happiness

Hanoi, October 10, 2025

DECREE

AMENDING THE EXPORT DUTY RATES FOR CERTAIN GOODS UNDER HEADINGS 71.13, 71.14 AND 71.15 IN THE EXPORT TARIFF ACCORDING TO THE LIST OF DUTIABLE GOODS ISSUED TOGETHER WITH 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 No. 63/2025/QH15;

Pursuant to the Law on Export and Import Duties No. 107/2016/QH13, as amended and supplemented by Law No. 90/2025/QH15;

Pursuant to the Law on Tax Administration No. 38/2019/QH14, as amended and supplemented by Law No. 56/2024/QH15;

Pursuant to the Law on Customs No. 54/2014/QH13, as amended and supplemented by Law No. 90/2025/QH15;

Pursuant to Resolution No. 71/2006/QH11 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 the export duty rates for certain goods under headings 71.13, 71.14 and 71.15 in the Export Tariff according to the List of dutiable goods issued together with 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.

Article 1. Amendment of export duty rates for certain goods specified in Appendix I issued together with 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

The export duty rates for certain goods under headings 71.13, 71.14 and 71.15 specified in Appendix I - Export Tariff according to the List of dutiable goods issued together with 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 are amended to 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, 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 socio-political 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

AMENDMENT OF EXPORT DUTY RATES FOR CERTAIN GOODS UNDER HEADINGS 71.13, 71.14 AND 71.15 IN APPENDIX I ISSUED TOGETHER WITH DECREE NO. 26/2023/ND-CP (Enclosed with Decree No. 260/2025/ND-CP dated October 10, 2025 of the Government)

No.Commodity codeDescription of goodsTax rate (%)
13471.13Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
- Of precious metal whether or not plated or clad with precious metal:
7113.11- - Of silver, whether or not plated or clad with other precious metal:
7113.11.10- - - Parts0
7113.11.90- - - Other0
7113.19- - Of other precious metal, whether or not plated or clad with precious metal:
7113.19.10- - - Parts0
7113.19.90- - - Other0
7113.20- Of base metal clad with precious metal:
7113.20.10- - Parts0
7113.20.90- - Other0
13571.14Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal
- Of precious metal whether or not plated or clad with precious metal:
7114.11.00- - Of silver, whether or not plated or clad with other precious metal0
7114.19.00- - Of other precious metal, whether or not plated or clad with precious metal0
7114.20.00- Of base metal clad with precious metal0
13671.15Other articles of precious metal or of metal clad with precious metal
7115.10.00- Catalysts in the form of wire cloth or grill, of platinum0
7115.90- Other:
7115.90.10- - Of gold or silver0
7115.90.20- - Of metal clad with gold or silver0
7115.90.90- - Other0

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