Promulgating a new Decree on export tax and preferential import tax
- 109
- Business
- 22:19 08/06/2023
DNHN - Government issues Decree No. 26/2023/ND-CP Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Taxes, and Out-of-Quota Import Taxes.
Therefore, mechanical processing machines of groups 84.54 to 84.63 are subject to the following preferential import tax rates:
Products of mechanical processing machines that have not yet been manufactured domestically are eligible for the 0% preferential import tax rate. The mechanical processing machines mentioned in this Clause are not on the Ministry of Planning and Investment's list of domestically manufactured machinery and equipment.

The preferential import tax rates of groups from 84.54 to 84.63 specified in Section I, Appendix II of the Preferential Import Tariff apply to goods of mechanical processing machines other than those specified in Clause 1 of this Article, according to the List of taxable goods promulgated with this Decree.
The Decree specifies that used passenger cars with nine seats or fewer and a cylinder capacity of fewer than one thousand ccs that belong to commodity group 87.03 are subject to the tax rate specified in Appendix III of the Decree. This.
Used passenger automobiles with nine seats or fewer and a cylinder capacity of more than one thousand ccs in commodity group 87.03 and ten to fifteen seats in commodity group 87.02 are subject to the mixed tax rate specified in Appendix III. promulgated in conjunction with this Decree.
Used passenger cars with 16 seats or more of goods group 87.02 and used motor vehicles used for transporting goods with a total design weight not exceeding 05 tonnes, belonging to commodity group 87.04 (excluding refrigerated trucks, waste-collecting cars with waste compactors, tank trucks, armored cars for transporting valuable goods; tank-type cement trucks and mud trucks with liftable bulk boxes) are subject to a preferential import tax rate of 150%.
Other types of used automobiles in commodity groups 87.02, 87.03, and 87.04 are subject to a tax rate equal to 1.5 times the preferential import tax rate applicable to unused automobiles of the same type. the identical group of goods specified in Section I, Appendix II of this Decree.
Nhan Ha
Related news
- VINASME and Jeonnam Technopark Sign MOU on technology cooperation, human resource training, and trade promotion
- Vietnamese entrepreneurs strengthen ASEAN connectivity in the digital iIntegration era
- Prime Minister: Vietnam aims to become a regional logistics hub
- Vietnam upgraded to Secondary Emerging Market by FTSE Russell
- Hanoi’s economy grows 7.92% in first nine months of 2025, FDI surges nearly threefold
- Vietnam’s strong gdp growth fails to ease labor market distress
- US tariffs on Brazil propel Vietnam’s pangasius into global spotlight
- VietLeap AI Accelerator launches: A strategic springboard for Vietnam’s AI startups
- CICON expands strategic alliances: A new step forward in Vietnam–Korea business connectivity
- What must Vietnamese enterprises do to maintain their position in the global supply chain?
- Vietnam advances cybersecurity law to boost digital sovereignty and business resilience
- Vietnam embraces digital tools to modernize public administration
- Administrative procedures for establishing the national technology exchange reduced to one application set
- Vietnam hits highest FDI inflow since 2009, fuels industrial real estate boom
- Foreign investors expected to open 150,000 new securities accounts in the next 5 years
- Government’s plan to implement Law on Digital Technology Industry approved
- Vietnam launches “Private Economy Panorama Model” to foster public-private national development
- Shark Nguyễn Hòa Bình: Hanoi will become the capital of startup innovation.
- Deputy Prime Minister Lê Thành Long meets with Osaka Governor Yoshimura Hirofumi to promote Vietnam–Japan cooperation.
- White House: When politics and technology join forces to rewrite the global AI order
Đọc thêm Business
VINASME and Jeonnam Technopark Sign MOU on technology cooperation, human resource training, and trade promotion
On October 15, 2025, in Hanoi, VINASME and Jeonnam Technopark (Korea) signed an MOU to promote trade, advance technology transfer, and develop human resources between enterprises of both nations.
Vietnamese entrepreneurs strengthen ASEAN connectivity in the digital iIntegration era
On the occasion of Vietnam Entrepreneurs’ Day (October 13), an international event themed “Integration – Innovation – Sustainable Development” was solemnly held in Ho Chi Minh City.
Vietnam upgraded to Secondary Emerging Market by FTSE Russell
FTSE Russell has officially upgraded Vietnam’s stock market to Secondary Emerging Market status, effective September 2026, marking a historic milestone for the country’s financial integration and global investment appeal.
US tariffs on Brazil propel Vietnam’s pangasius into global spotlight
Vietnam’s pangasius industry eyes $2 billion worth of exports in 2025 amid shifting US trade policy and a global supply realignment.
CICON expands strategic alliances: A new step forward in Vietnam–Korea business connectivity
On the afternoon of September 26, 2025, a strategic cooperation signing ceremony took place between CICON (Korea) and its key Vietnamese partners, including the Ho Chi Minh City Association of Small and Medium Enterprises (HUBA), Doanh nghiệp & Hội n
What must Vietnamese enterprises do to maintain their position in the global supply chain?
Mr. Lu Wei Chieh, General Manager of Cathay United Bank – Ho Chi Minh City Branch, shared with Business & Integration Magazine key strategies that can help Vietnamese enterprises not only stand firm but also go further amid shifting global dynamics.
Vietnam hits highest FDI inflow since 2009, fuels industrial real estate boom
This robust inflow is not only transforming the country’s industrial landscape but also signaling Vietnam’s rising role in the global supply chain amid shifting geopolitical dynamics.
Foreign investors expected to open 150,000 new securities accounts in the next 5 years
The Ministry of Finance has set an ambitious target to increase the number of securities trading accounts held by foreign investors in Vietnam to 200,000 by 2030—four times higher than the current figure.
Vietnam launches “Private Economy Panorama Model” to foster public-private national development
Billionaire Nguyen Thi Phuong Thao emphasizes that entrepreneurs’ responsibilities extend beyond profits to creating social value.
Deputy Prime Minister Lê Thành Long meets with Osaka Governor Yoshimura Hirofumi to promote Vietnam–Japan cooperation.
As part of his working visit to Japan and participation in the Vietnam National Day at EXPO 2025 Osaka, on September 8, Deputy Prime Minister Lê Thành Long held talks with Osaka Governor Yoshimura Hirofumi.