On July 8, 2025, the Government issued Decree 199/2025/ND-CP amending and supplementing Decree 26/2023/ND-CP on the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and Absolute Tax Rates, Mixed Tax Rates, and Import Duties outside Tariff Quotas.
The main contents are as follows:
1. Support the production and assembly of environmentally friendly automobiles
Article 1.1 of Decree 199/2025/ND-CP has added conditions to enjoy import tax incentives for auto parts, encouraging the production of environmentally friendly vehicles. Specific supplementary contents are as follows:
| Additional Terms | Content | Detail |
| Point c.3.6 in Clause 3, Article 8 | Aggregate production of environmentally friendly vehicles | Enterprises producing gasoline and oil vehicles are allowed to add the output of electric vehicles, hybrid vehicles, fuel cell vehicles, vehicles using biofuels and natural gas to the minimum output when considering tax incentives. |
| Point c.3.7 in Clause 3, Article 8 | Aggregate by group | Enterprises holding more than 35% of the charter capital of automobile manufacturing companies are allowed to add up the output of all subsidiaries to calculate the minimum output.
Owning enterprises shall be responsible for determining the total output and capital holding ratio in the tax incentive consideration period. |
| Handling of violations | Enterprises that declare improperly will be subject to tax arrears and sanctioned according to regulations. |
2. Adjustment of tax rates on some typical goods
a. Increase in Export Tax on Yellow Phosphorus
- From January 1, 2026: Increase from 5% to 10%.
- From January 1, 2027: Continue to increase to 15%.
b. Increase import tax on rolled black steel sheet (black sheet) for tin coating (Tin – mill blackplate – TMBP)
- From September 1, 2025: Increase from 0% to 7%.
- The 0% tax rate will only be maintained until the end of August 2025.
c. Increase in import tax on polyethylene
Immediately apply the tax rate of 2% instead of the previous 0%. Comprise:
- Polyethylene contains alpha-olefin monomers of 5% or less.
- Polyethylene has a specific gravity of 0.94 or more.
- The ethylene-alpha-olefin copolymers have a specific gravity of less than 0.94.
Refer to the list of tax rates in detail: See here.
3. Annulment of some contents of Decree 26/2023/ND-CP
| Abolition of regulations | Abolished content |
| Point a.7, Clause 8, Article 8 of Decree 26/2023/ND-CP | To delete the content “Explanation of technical design and technical drawings of automobiles that have been appraised by the Vietnam Register: certified copies or photocopies to present the originals for comparison” in dossiers and procedures for applying the preferential tax rate of 0% of heading 98.49 |
| Point 1, Item Notes, Chapter 72, Section I, Appendix II – Preferential Import Tariff | Delete the content of the commentary:
“Chapter 72. Iron and steel Commentary. 1. In this Chapter and, in Notes (d), (e) and (f) of the Catalogue, the following concepts have the meanings: (a) Cast iron ingots …. (p) Hollow rods and rods…” |
4.Effective Date
The Decree takes effect from July 8, 2025.
(According to Decree No. 199/2025/ND-CP dated July 08, 2025)
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