Regulatory Update: Decree No. 219/2025/NĐ-CP on Detailed Regulations for Implementing the Law on Export Tax and Import Tax

Decree No. 219/2025/NĐ-CP, issued by the Government on August 15, 2025, provides detailed regulations and guidance for implementing the Law on Export Tax and Import Tax. The Decree aims to clarify the scope of goods subject to export/import duties, detail the method for determining the taxable price and tax rates, and establish the specific conditions and procedures for applying duty exemption, reduction, and refund policies.

Key Highlights

• Scope of Application: The Decree guides the detailed implementation of the Law on Export Tax and Import Tax, covering the determination of duty-taxable objects, non-taxable objects, tax base (giá tính thuế), tax rates, and tax management procedures.
• Key Updates/Content:
  • Taxable Goods: Details goods subject to export duty and imported goods subject to import duty.
  • Taxable Price (Giá Tính Thuế): Stipulates the principles and methods for determining the taxable price for exported goods and imported goods, aligned with customs valuation principles.
  • Duty Exemption/Reduction: Specifies cases eligible for tax exemption or reduction, including goods imported for processing, raw materials for export production, and specialized machinery/equipment used for scientific research or specific investment projects.
  • Procedures: Provides administrative procedures related to duty declaration, payment, reduction, exemption, and refund.

This summary is provided for reference purposes only and highlights key aspects of Decree No. 219/2025/NĐ-CP. For full and legally binding content, please refer strictly to the attached official document.

Attached File:

📎 Decree No. 219/2025/NĐ-CP (Official PDF – signed & sealed)