The Government issued Decree No. 21/2025 dated February 10, 2025 amending and supplementing Article 9 of Decree No. 26/2023/ND-CP on export tariff schedules, preferential import tariff schedules, list of goods and absolute tax rates, mixed tax, and import tax outside tariff quotas.
Accordingly, the preferential import tax rate of 0% is stipulated for raw materials, supplies, and components that cannot be produced domestically for the production, processing (assembly) of priority support products for the development of the automobile manufacturing and assembly industry (referred to as automobile support industry products) until December 31, 2027 (stipulated in Decree 26/2023/ND-CP is until December 31, 2024).
Decree No. 21 stipulates that at the time of customs declaration registration, customs declarants shall declare and calculate taxes on imported raw materials, supplies and components according to the normal import tax rate or preferential import tax rate or special preferential import tax rate as prescribed, not yet applying the 0% tax rate.
Source: https://baoquangnam.vn/tiep-tuc-uu-dai-thue-cong-nghiep-ho-tro-o-to-den-31-12-2027-3149075.html
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