On March 9, 2026, the Vietnamese Government issued Decree 72/2026/NĐ-CP amending the preferential import tax rates for certain petroleum products and raw materials used in fuel production. Specifically:
1. Tax rate reduced from 10% to 0% for:
- Unleaded motor gasoline, including HS codes: 2710.12.21; 2710.12.22; 2710.12.24; 2710.12.25.
- Gasoline blending materials such as naphtha and reformate, HS code 2710.12.80.
2. Tax rate reduced from 7% to 0% for multiple fuel types:
- Diesel fuel, HS codes 2710.19.71 and 2710.19.72
- Fuel oil, HS code 2710.19.79
- Aviation turbine fuel, HS codes 2710.19.81 and 2710.19.82
- Kerosene, HS code 2710.19.83
3. Tax rate reduced from 3% to 0% for certain petrochemical feedstocks:
- Xylene, HS code 2707.30.00
- Condensate, HS code 2709.00.20
- P-xylene, HS code 2902.43.00
4. Tax rate reduced from 2% to 0%:
- Other cyclic hydrocarbons, HS code 2902.90.90.
(For the full list of goods with adjusted tax rates under Decree 72/2026/NĐ-CP, see details he re)
Decree 72/2026/NĐ-CP takes effect from March 9, 2026 through April 30, 2026. After this period, import tax rates will revert to those stipulated under Decree No. 26/2023/NĐ-CP.
The Decree was issued as part of the Vietnamese Government’s efforts to respond to the increasingly complex and unpredictable developments in global politics.
(Source: Decree 72/2026/NĐ-CP, dated March 9, 2026)
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