On 10 October 2025, the Government issued Decree No. 260/2025/NĐ-CP amending the export duty rates applicable to certain items under HS headings 71.13, 71.14 and 71.15, as prescribed in Appendix I – Export Tariff Schedule under the List of Taxable Commodities attached to Decree No. 26/2023/NĐ-CP.
Details are as follows:
| Description of Goods | HS Code | Previous Rate | New tax rates |
| Jewelry and parts thereof of silver, whether or not plated or clad with other precious metal | 7113.11.10
7113.11.90 |
30% | 0% |
| Jewelry and parts thereof of other precious metals, whether or not plated or clad with precious metal | 7113.19.10
7113.19.90 |
25% | 0% |
| Jewelry and parts of precious metal-coated base metal jewelry | 7113.20.10
7113.20.90 |
30% | 0% |
| Goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal | 7114.11.00
7114.19.00 7114.20.00 |
30% | 0% |
| Other articles of precious metal or of metal clad with precious metal | 7115.10.00
7115.90.10 7115.90.20 7115.90.90 |
30% | 0% |
Effective date: The Decree takes effect from October 10, 2025.
(According to Decree No. 260/2025/ND-CP dated October 10, 2025)
Related Services:
📞 Contact UNI Customs Consulting for free consultation:
📧 Email: uni@eximuni.com
📱 Hotline: (+84) 24-7308-7988 (Hanoi) | (+84) 28-7301-8910 (HCM)