The Government issued Decree 73/2025/ND-CP dated March 31, 2025 amending and supplementing preferential import tax rates of a number of items in the Preferential Import Tariff according to the list of taxable items issued together with Decree 26/2023/ND-CP dated May 31, 2023 on export tax schedules, preferential import tax schedules, list of goods and absolute tax rates, mixed tax, and import tax outside the tariff quota. This Decree takes effect from March 31, 2025.
Specifically, amend and supplement the preferential import tax rates of a number of items specified in Appendix II - Preferential import tax schedule according to the list of taxable items specified in Article 3 of Decree No. 26/2023/ND-CP into new preferential import tax rates.
Accordingly, the preferential import tax rate for automobiles with HS codes 8703.23.63 and 8703.23.57 will be reduced from 64% to 50% and automobiles with HS code 8703.24.51 will be reduced from 45% to 32%.

For ethanol products, the preferential import tax rate is also reduced from 10% to 5%.
Import tax rates on frozen chicken thighs are reduced from 20% to 15%; on unshelled pistachios are reduced from 15% to 5%; on almonds are reduced from 10% to 5%; on fresh apples are reduced from 8% to 5%; on sweet cherries are reduced from 10% to 5%; and on raisins are reduced from 12% to 5%.
For wood and wood products, group 44.21 is wooden products (including products such as clothes hangers, coffins, thread spools, yarn tubes and bobbins, sewing thread reels and similar products, wooden bars for making matches, etc.); groups 94.01 and 94.03 are chairs and parts of chairs; wooden furniture: import tax is reduced from the tax rates of 20% and 25% to the same tax rate of 0%.
Preferential import tax rate for liquefied natural gas (LNG) reduced from 5% to 2%.
For ethane products, add HS code 2711.19.00 to Chapter 98 with a preferential import tax rate of 0%.
Preferential import tax rate for corn kernels is reduced from 2% to 0%; for soybean meal, it is reduced from 1%, 2% to 0%.
Source: https://vietnamnet.vn/cherry-tao-nho-kho-o-to-duoc-giam-thue-nhap-khau-tu-hom-nay-2386392.html
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