Decree No. 73/2025/ND-CP
Amending and supplementing the preferential import duty rates of certain goods in the preferential import tariff according to the list of taxable goods promulgated 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 the absolute duty rates, mixed duties, and import duties outside tariff quotas
In force from 31/03/2025. 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.
THE GOVERNMENT
No.: 73/2025/ND-CP
Socialist Republic of Vietnam
Independence - Freedom - Happiness
Hanoi, March 31, 2025
DECREE
AMENDING AND SUPPLEMENTING THE PREFERENTIAL IMPORT DUTY RATES OF CERTAIN GOODS IN THE PREFERENTIAL IMPORT TARIFF ACCORDING TO THE LIST OF TAXABLE GOODS PROMULGATED 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 THE ABSOLUTE DUTY RATES, MIXED DUTIES, AND IMPORT DUTIES OUTSIDE TARIFF QUOTAS
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, 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 the preferential import duty rates of certain goods in the Preferential Import Tariff according to the List of taxable goods promulgated 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 the absolute duty rates, mixed duties, and import duties outside tariff quotas.
Article 1. Amending and supplementing the preferential import duty rates of certain goods specified in Appendix II - Preferential Import Tariff according to the List of taxable goods specified in Article 3 of Decree No. 26/2023/ND-CP
Amending and supplementing the preferential import duty rates of certain goods specified in Appendix II - Preferential Import Tariff according to the List of taxable goods specified in Article 3 of Decree No. 26/2023/ND-CP dated May 31, 2023 of the Government to the new preferential import duty rates specified in the Appendix promulgated 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 AND SUPPLEMENTING THE PREFERENTIAL IMPORT DUTY RATES OF CERTAIN GOODS IN APPENDIX II PROMULGATED TOGETHER WITH DECREE NO. 26/2023/ND-CP (Promulgated together with Decree No. 73/2025/ND-CP dated March 31, 2025 of the Government)
Section I
Amending the preferential import duty rates of certain goods in Section I of Appendix II promulgated together with Decree No. 26/2023/ND-CP
Section II
Adding the item Ethane and its preferential import duty rate to Chapter 98 under Clause 3, Section II of Appendix II promulgated together with Decree No. 26/2023/ND-CP
| Commodity code | Description | Corresponding commodity code in Section I of Appendix II | Tax rate (%) |
| 9853.00.00 | Ethane. | 2711.19.00 | 0 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.