What is the Vietnam Export and Import Tariff Schedule 2025? What is is the link to download Excel file?

What is the Vietnam Export and Import Tariff Schedule 2025? What is is the link to download Excel file?

Currently, the Vietnam Export and Import Tariff Schedule 2025 is applied following the regulations in Decree 26/2023/ND-CP regarding the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods, and absolute tax rates, mixed taxes, import taxes outside quota limits.

The 2025 export and import tariffs related to import-export goods include 27 tariff schedules as follows:

- Regular import tariff schedule, preferential import tariff schedule;

- Value-Added Tax Tariff (VAT reduction according to Resolution 174/2024/QH15 dated November 30, 2024).

- 18 Special Preferential Import Tariff Schedules (ACFTA, ATIGA, AJCEP, VJEPA, AKFTA, AANZFTA, AIFTA, VKFTA, VCFTA, VNEAEUFTA, AHKFTA, VNCU, EVFTA, UKVFTA, VN-LAO, CPTPP, VIFTA, RCEP). The 2025 Export and Import Tariff includes a new special preferential import tariff schedule "Special Preferential Import Tariff between Vietnam and Israel for the period 2024 - 2027."

- Excise Tax; Environmental Protection Tax

- Preferential export tariff schedule to implement the CPTPP agreement; Preferential export tariff EVFTA; Preferential export tariff UKVFTA;

Download the Excel file of the Export and Import Tariff Schedule 2025...Here

What goods are subject to export and import taxes?

According to Article 2 of the Export and Import Tax Law 2016 which prescribes the subjects liable for export tax, it includes:

- Goods exported through Vietnam's border gates and boundaries.

- Goods exported from the domestic market into non-tariff zones.

- On-the-spot exported goods and exported goods of enterprises exercising the right of export and distribution.

- Export tax liability does not apply to the following cases:

+ Goods in transit, transshipment;

+ Humanitarian aid goods, non-refundable aid goods;

+ Goods exported from non-tariff zones to overseas; goods transferred from one non-tariff zone to another;

+ Petroleum used to pay resource taxes for the government upon export.

What is the Vietnam Export and Import Tariff Schedule 2025? What is is the link to download Excel file? (Image from the Internet)

What are the principles for issuing the 2025 Vietnam Export and Import Tariff Schedule?

According to Article 10 of the Export and Import Tax Law 2016, the principles for issuing the tariff schedule and tax rates are prescribed as follows:

Principles for issuing tariff schedules and tax rates

1. Encourage the import of materials and substances, prioritizing types not meeting domestic demand; focus on developing high-tech areas, core technologies, saving energy, and environmental protection.

2. Align with the economic-social development orientations of the government and the commitments on export and import taxes under international treaties of which the Socialist Republic of Vietnam is a member.

3. Contribute to market stabilization and state budget revenue.

4. Simplify, make transparent, and facilitate tax submission and administrative tax reform.

5. Apply a uniform tax rate for goods with similar nature, structure, use, and technical features; the import tax rates decrease from finished products to raw materials; the export tax rates increase from finished products to raw materials.

Accordingly, there are a total of 5 principles when issuing the 2025 Export and Import Tariff Schedule, specifically including:

(1) Encourage the import of materials and substances, prioritizing types not meeting domestic demand; focus on developing high-tech areas, core technologies, saving energy, and environmental protection.

(2) Align with the economic-social development orientations of the government and the commitments on export and import taxes under international treaties of which the Socialist Republic of Vietnam is a member.

(3) Contribute to market stabilization and state budget revenue.

(4) Simplify, make transparent, and facilitate tax submission and administrative tax reform.

(5) Apply a uniform tax rate for goods with similar nature, structure, use, and technical features; the import tax rates decrease from finished products to raw materials; the export tax rates increase from finished products to raw materials.

What is the authority to issue the 2025 Vietnam Export and Import Tariff Schedule?

According to Article 11 of the Export and Import Tax Law 2016, the authority to issue export and import tariff schedules is prescribed as follows:

Authority to issue tariff schedules and tax rates

1. The Government of Vietnam, based on the provisions of Article 10 of this Law, the Export Tariff in the List of Taxable Goods Groups and the framework for export tax rates for each taxable group issued along with this Law, the Preferential Tariff Commitments under the Protocol joining the World Trade Organization (WTO) approved by the National Assembly and other international treaties of which the Socialist Republic of Vietnam is a member, shall issue:

a) Export tariff schedules; Preferential export tariff schedules;

b) Preferential import tariff schedules; Special preferential import tariff schedules;

c) List of goods and absolute taxes, mixed taxes, import taxes outside quota limits.

2. In necessary cases, the Government of Vietnam submits to the Standing Committee of the National Assembly to amend and supplement the Export Tariff according to the List of Taxable Goods Groups and the framework for export tax rates for each taxable group issued together with this Law.

3. The authority to apply anti-dumping duties, countervailing duties, and safeguard duties shall comply with the provisions of Chapter III of this Law.

Therefore, the Government of Vietnam is the authority to issue the export and import tariff schedule.

Additionally, in necessary cases, the Government of Vietnam submits to the Standing Committee of the National Assembly to amend and supplement the Export Tariff according to the List of Taxable Goods Groups and the framework for export tax rates for each taxable group.