Decree 21/2025/ND-CP amends Article 9 of Decree 26/2023/ND-CP on the Export Tariff, Preferential Import Tariff, List of Goods, and the absolute tax rates, mixed taxes, and out-of-quota import taxes.

GOVERNMENT -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 21/2025/ND-CP	Hanoi, February 10, 2025

DECREE

AMENDING AND SUPPLEMENTING ARTICLE 9 OF DECREE NO. 26/2023/ND-CP DATED MAY 31, 2023, OF THE GOVERNMENT ON THE EXPORT TARIFF, PREFERENTIAL IMPORT TARIFF, LIST OF GOODS, AND ABSOLUTE TAX RATES, MIXED TAXES, AND IMPORT TAXES OUTSIDE QUOTA

Pursuant to the Law on the Organization of the Government dated June 19, 2015; the Law Amending and Supplementing a Number of Articles of the Law on the Organization of the Government and the Law on the Organization of Local Governments dated November 22, 2019;

Pursuant to the Law on Export and Import Tax dated April 6, 2016;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to Resolution No. 71/2006/QH11 dated November 29, 2006, of the National Assembly approving the Protocol on the Accession of the Socialist Republic of Vietnam to the World Trade Organization;

At the request of the Minister of Finance;

The Government issues a Decree amending and supplementing Article 9 of Decree No. 26/2023/ND-CP dated May 31, 2023, of the Government on the Export Tariff, Preferential Import Tariff, List of Goods, and Absolute Tax Rates, Mixed Taxes, and Import Taxes Outside Quota.

Article 1. Amending the title of Article 9 and Paragraph 1 of Article 9 of Decree No. 26/2023/ND-CP dated May 31, 2023, of the Government on the Export Tariff, Preferential Import Tariff, List of Goods, and Absolute Tax Rates, Mixed Taxes, and Import Taxes Outside Quota as follows:

"Article 9. Preferential import tax rates for raw materials, supplies, and components for producing, processing (assembling) products for the automotive industry to develop until December 31, 2027 (referred to as the Automotive Support Industry Tax Incentive Program)

1. The preferential import tax rate of 0% applies to raw materials, supplies, and components not produced domestically, used to manufacture, process (assemble) products supporting the development of the automotive manufacturing and assembling industry (referred to as automotive support industrial products) until December 31, 2027, as follows:

a) At the time of customs declaration, the declarant will declare and calculate taxes for imported raw materials, supplies, and components based on the general import tax rate, preferential import tax rate, or preferential special import tax rate as specified, not applying the 0% tax rate.

b) The preferential import tax rate of 0% for raw materials, supplies, and components under the Automotive Support Industry Tax Incentive Program is applied according to the provisions of Paragraphs 2, 3, 4, 5, 6, 7, and 8 of this Article."

Article 2. Implementation Provisions and Organizing Implementation

1. This Decree is effective from the date of signing.

2. The preferential import tax rate for raw materials, supplies, and components for producing, processing (assembling) products for the automotive industry to develop, as stipulated in this Decree, will be applied until December 31, 2027. Enterprises that have registered to participate in the Automotive Support Industry Tax Incentive Program prior to the effective date of this Decree are not required to re-register for the program and will continue to enjoy the incentives as stipulated in this Decree.

3. The Ministers, Heads of ministerial-level agencies, Heads of Government agencies, Chairpersons of People's Committees of provinces and centrally run cities, and related organizations and individuals are responsible for implementing this Decree.

Recipients: Secretariat of the Party Central Committee; Prime Minister, Deputy Prime Ministers; Ministries, ministerial-level agencies, Government agencies; People's Councils, People's Committees of provinces and centrally run cities; Central Party Office and Party Committees; Office of the General Secretary; Office of the President; National Assembly's Council of Ethnic Affairs and Committees; National Assembly Office; Supreme People's Court; Supreme People's Procuracy; State Audit; National Financial Supervisory Commission; Social Policy Bank; Vietnam Development Bank; Vietnam Fatherland Front Central Committee; Central agencies of mass organizations; Office of the Government: Chairman, Deputy Chairmen, Assistant to the Prime Minister, General Director of the Information Portal, Departments, and related units; Archive: VT, KTTH (2b).

For and on behalf of the GOVERNMENT On behalf of the PRIME MINISTER DEPUTY PRIME MINISTER Ho Đuc Phoc

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