Decree No. 108/2025/ND-CP dated May 19, 2025 on amendments to Decree No. 26/2023/ND-CP on the export tariff, preferential import tariff, list of goods and levels of specific duty, compound duty, and out-of-quota import duty

DECREE

ON AMENDMENTS TO DECREE NO. 26/2023/ND-CP DATED MAY 31, 2023 OF THE GOVERNMENT ON THE EXPORT TARIFF, PREFERENTIAL IMPORT TARIFF, LIST OF GOODS AND LEVELS OF SPECIFIC DUTY, COMPOUND DUTY, AND OUT-OF-QUOTA IMPORT DUTY

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 on amendments to the Law on Securities, the Law on Accounting, the Law on Independent Audit, the Law on 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 Reserve, and the Law on Handling of Administrative Violations dated November 29, 2024;

Pursuant to the Customs Law 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 Viet Nam to the Agreement Establishing the World Trade Organization;

At the request of the Minister of Finance;

The Government hereby promulgates the Decree on amendments to Decree No. 26/2023/ND-CP dated May 31, 2023 of the Government on the Export Tariff, Preferential Import Tariff, List of Goods and Levels of Specific Duty, Compound Duty, and Out-of-Quota Import Duty (hereinafter referred to as "Decree No. 26/2023/ND-CP").

Article 1. Amendments to the export duty rate applicable to cement clinker as prescribed in the Export Tariff according to the List of dutiable goods enclosed with Decree No. 26/2023/ND-CP

The export duty rate applicable to cement clinker as prescribed in Appendix I – Export Tariff according to the List of dutiable goods enclosed with Decree No. 26/2023/ND-CP shall be amended to the new export duty rates as specified in the Appendix enclosed with this Decree.

Article 2. Entry into force

1. This Decree comes into force as of the date of signing.

2. Ministers, heads of ministerial-level agencies, heads of Government-affiliated agencies, Chairpersons of the People’s Committees of provinces and centrally governed cities, and relevant organizations and individuals shall implement this Decree.

APPENDIX

ON AMENDMENTS TO THE EXPORT DUTY RATE APPLICABLE TO CEMENT CLINKER UNDER APPENDIX I ENCLOSED WITH DECREE NO. 26/2023/ND-CP
(Enclosed with Decree No. 108/2025/ND-CP dated May 19, 2025 of the Government)