1. Additional of clauses c.3.6 and c.3.7 to clause 3 Article 8 of Decree No. 26/2023/ND-CP:

“c.3.6) If enterprises engaged in the production and/or assembly of automobiles eligible for incentives under points c.3.2, c.3.3, and c.3.4 of this clause additionally manufacture and/or assemble electric vehicles, fuel cell vehicles, hybrid vehicles, fully biofuel-powered vehicles, or natural gas-powered vehicles occur, the quantities of these vehicles within the period of consideration of grant of tax incentive may be added to the minimum general production output and minimum specific production output of each vehicle category and model using gasoline or diesel fuels to determine the minimum general production output and minimum specific production output of respective vehicle categories and models during the incentive consideration.

c.3.7) Where an enterprise holds more than 35% of the charter capital in automobile manufacturing and/or assembly companies granted the certificate of eligibility for automobile manufacture and assembly by the Ministry of Industry and Trade (hereinafter referred to as the owning enterprise), the production output of such companies, provided they fulfill the prescribed conditions, may be added to determine the minimum production output when considering the eligibility for the tax incentive program. The owning enterprise bears full responsibility for verifying whether the total actual production output of the eligible automobile manufacturing and/or assembly companies is eligible for tax incentives, and whether the ownership stake exceeds 35% of the charter capital within the period of consideration of grant of tax incentive.

The customs authority where a automobile manufacturing and/or assembly company registers to participate in the tax incentive program shall refund the tax amount corresponding to the production output of automobiles produced and assembled by such company within the period of consideration of grant of tax incentive. In cases where the owning enterprise or the automobile manufacturing and/or assembly company provides false declarations, they shall be subject to tax recovery and penalties in accordance with tax laws.”

2. The changes to the export duty rates, preferential import tariffs on some products prescribed in Appendix I - the Schedule of Export Tariffs, Appendix II – the Schedule of Preferential Import Tariffs under Nomenclature of Taxable Products attached to Decree No. 26/2023/ND-CP are specified in Appendix I and Appendix II attached to this Decree.

1. Point a.7, clause 8, Article 8 of Decree No. 26/2023/ND-CP is annulled.

2. Point 1, “Explanatory Notes” part, Chapter 72, Section I, Appendix II - Schedule of Preferential Import Tariffs under Nomenclature of Taxable Products attached to Decree No. 26/2023/ND-CP.

1. This Decree comes into force from the date on which it is signed.

2. Ministers, Heads of ministerial authorities, Heads of governmental authorities, Presidents of People's Committees of provinces and central-affiliated cities, relevant organizations and persons are responsible for implementing this Decree.

 

 

AMENDMENTS TO EXPORT TARIFFS ON SOME PRODUCTS IN APPENDIX I ATTACHED TO DECREE NO. 26/2023/ND-CP
(Attached to Decree No. 199/2025/ND-CP dated July 08, 2025 of the Government)

 

AMENDMENTS TO PREFERENTIAL IMPORT TARIFFS ON SOME PRODUCTS IN APPENDIX II ATTACHED TO DECREE NO. 26/2023/ND-CP
(Attached to Decree No. 199/2025/ND-CP dated July 08, 2025 of the Government)