On May 19, 2025, the Government issued Decree No. 108/2025/ND-CP updating the export tax rate for cement clinkers.
1.Applicable tax rates of the Decree:
- To reduce the export tax rate on cement clinkers (HS 2523.10.10 and 2523.10.90) from 25% to 5%.
- From January 1, 2027, this item will be subject to a tax rate of 10%.
Concrete:
| STT | Item Code | Description of goods | Tax Rate (%) |
| 211 | Supplies, raw materials and semi-finished products (collectively referred to as goods) not specified above have the value of natural resources and minerals plus energy costs accounting for 51% or more of the product cost | ||
| 25.23 | Poctile cement, aluminum cement, slag cement (porous), super sulphate cement and similar water-resistant cement (hydraulic cement), whether tinted or in clinker form. | ||
| 2523.10 | – Cement clanhke: | ||
| 2523.10.10 | – – Type used to produce white cement | 5%.
From January 1, 2027, the tax rate of 10% will be applied. |
|
| 2523.10.90 | – – Other | 5%.
From January 1, 2027, the tax rate of 10% will be applied. |
2. Effect of the Decree:
The Decree takes effect from May 19, 2025.
(According to Decree 108/2025/ND-CP dated May 19, 2025)
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