List of Vietnam Law
Decree No. 108/2025/ND-CP dated May 19, 2025 of the Government 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
Date: 5/19/2025
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THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness --------------- |
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No. 108/2025/ND-CP
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Hanoi, May 19, 2025
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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.
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ON BEHALF OF THE GOVERNMENT
PP. THE PRIME MINISTER DEPUTY PRIME MINISTER (Signed and sealed) Ho Duc Phoc |
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)
(Enclosed with Decree No. 108/2025/ND-CP dated May 19, 2025 of the Government)
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No.
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HS code
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Description
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Duty rate (%)
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211
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Materials, raw materials, and semi-finished products (collectively referred to as "goods") not specified above, with the value of natural resources and minerals plus energy costs accounting for 51% or more of the product cost
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25.23
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Portland cement, aluminous cement, slag cement, super sulphate cement and similar hydraulic cement, whether or not colored or in the form of clinker
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2523.10
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- Cement clinker:
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2523.10.10
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- - Used for the production of white cement
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5%.
(10% effective from January 1, 2027)
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2523.10.90
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- - Other
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5%.
(10% effective from January 1, 2027)
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(This translation is for reference only)
