Official Letter No.199/2025/NĐ-CP dated July 8, 2025 of the Government on amending and supplementing Decree No. 26/2023/NĐ-CP on the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and Levels of Specific Duties, Compound Duties, and Import Duties Outside Tariff Quotas.

The Decree revises regulations on export and preferential import duties for certain items and supplements provisions related to the production and assembly of automobiles.

• Supplementing regulations on automobile production and assembly
  The Decree adds new points to Clause 3, Article 8 of Decree No. 26/2023/NĐ-CP. Specifically, enterprises engaged in the production and assembly of automobiles may aggregate the output of electric cars, fuel cell-powered cars, hybrid cars, cars running entirely on biofuel, and cars using natural gas into the total minimum output and the specific minimum output of each vehicle group when considering eligibility for incentives.
  In addition, enterprises holding more than 35% of the charter capital in automobile production and assembly companies may aggregate the automobile output of those companies to calculate the minimum output for eligibility for tax incentives.
• Amending preferential export and import duty rates
  The Decree adjusts the export and preferential import duty rates for certain goods. For instance, the export duty on yellow phosphorus will increase from 5% to 10% as of January 1, 2026, and to 15% as of January 1, 2027.
  For non-alloy iron or steel products, the import duty rate will be adjusted from 0% to 7% starting September 1, 2025.

The Decree also repeals certain points, clauses, and articles of Decree No. 26/2023/NĐ-CP, including Point a.7, Clause 8, Article 8, and some sections in the “Explanatory Notes on Goods” under Chapter 72, Section I, Appendix II, etc.

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